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Value Line VALU Accounts payable and other current liabilities

Accounts payable and other current liabilities at other companies

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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:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities.

The official record: Value Line’s 10-Q, filed December 15, 2025, on SEC EDGAR. View the filing →

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Questions, answered.

What is Value Line's accounts payable and other current liabilities?
Value Line (VALU) reported accounts payable and other current liabilities of -$208K in Q3 2025.
What does accounts payable and other current liabilities mean?
This metric measures the net change in short-term obligations owed to suppliers and other operational creditors. It serves as a component of working capital management, reflecting the company's ability to manage its payment cycles and liquidity. Significant fluctuations can indicate changes in purchasing power or shifts in vendor credit terms.