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Value Line VALU Deferred Compensation Arrangement With Individual Contributions By Employer

Deferred Compensation Arrangement With Individual Contributions By Employer at other companies

VAL
Value LineVALU
$120K+25.0%
Jackson Financial logo
Jackson FinancialJXN
$5.75M-52.1%
Lincoln Educational Services Corporation logo
Lincoln Educational Services CorporationLINC
$300K+50.0%
StepStone Group Inc. logo
StepStone Group Inc.STEP
$200K+376%
PRA Group logo
PRA GroupPRAA
$1.98M+5.3%
Charles River Laboratories logo
Charles River LaboratoriesCRL
$850K+13.3%

Other financials

Income statement

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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

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Return on equity21.3%-1.6pp
Debt / equity0.0×
Current ratio4.1×+0.6×

Where this comes from

Reported directly by Value Line in its filing.

Tagged under the XBRL concept us-gaap:DeferredCompensationArrangementWithIndividualContributionsByEmployer.

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 deferred compensation arrangement with individual contributions by employer?
Value Line (VALU) reported deferred compensation arrangement with individual contributions by employer of $120K in Q4 2025.
How has Value Line's deferred compensation arrangement with individual contributions by employer changed year-over-year?
Value Line's deferred compensation arrangement with individual contributions by employer increased by 25.0% year-over-year, from $96K to $120K.
What is the long-term trend for Value Line's deferred compensation arrangement with individual contributions by employer?
Over 4 years (2021 to 2025), Value Line's deferred compensation arrangement with individual contributions by employer has grown at a -19.0% compound annual growth rate (CAGR), from $980K to $422K.
What does deferred compensation arrangement with individual contributions by employer mean?
This metric tracks the value of contributions made by the employer toward deferred compensation arrangements for specific individuals. It represents a long-term liability or benefit commitment to employees that is recognized over time. Investors monitor this to understand the company's long-term human capital investment and executive compensation structure.