What is Value Line's change in accrued comp?

Value Line (VALU) reported change in accrued comp of -$75K in Q4 2025.

What does change in accrued comp mean?

Tracks the net change in liabilities related to employee salaries, bonuses, and benefits that have been earned but not yet paid. An increase in this metric indicates that the company is deferring cash outflows for compensation, which can serve as a source of short-term working capital. Conversely, a decrease indicates the settlement of these obligations, resulting in a cash outflow.

Value Line VALU Change in Accrued Comp

Change in Accrued Comp at other companies

Grocery Outlet Holding Corp.GO

$2.59M-1.3%

Alliance Resource PartnersARLP

$1.07M+246%

BGC Group, Inc.BGC

-$14.2M+65.2%

H.B. FullerFUL

-$46.43M-22.5%

Six Flags EntertainmentFUN

-$5.2M+72.2%

Village Super MarketVLGEA

-$244K+83.5%

Other financials

Income statement

See full

Revenue$8.3M-7.7%

Operating income$1.0M-35.8%

Net income$5.9M+14.5%

EPS (diluted)$0.59—

Balance sheet

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Cash & equivalents$46.5M+73.3%

Total debt$2.6M-32.9%

Total equity$107.8M+8.9%

Total assets$151.0M+5.2%

Cash flow

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Operating cash flow$5.3M-22.9%

CapEx--100%

Free cash flow$5.3M-21.6%

Valuation

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Market cap$341.6M-4.6%

Enterprise value$297.75M-9.1%

P/E15.5×-1.8×

P/S10.1×-0.1×

Profitability

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Operating margin14.3%-4.3pp

Net margin65%+4.8pp

FCF margin57.2%+5.9pp

Returns & leverage

See full

Return on equity21.3%-1.6pp

Debt / equity0×0.0×

Current ratio4.1×+0.6×

Where this comes from

Reported directly by Value Line in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInAccruedSalaries.

The official record: Value Line’s 10-Q, filed March 17, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Value Line's change in accrued comp?: Value Line (VALU) reported change in accrued comp of -$75K in Q4 2025.
What does change in accrued comp mean?: Tracks the net change in liabilities related to employee salaries, bonuses, and benefits that have been earned but not yet paid. An increase in this metric indicates that the company is deferring cash outflows for compensation, which can serve as a source of short-term working capital. Conversely, a decrease indicates the settlement of these obligations, resulting in a cash outflow.