What is Value Line's accrued compensation?

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

What does accrued compensation mean?

This represents the change in liabilities related to employee compensation, including wages, bonuses, and benefits earned but not yet paid. It provides insight into the company's short-term labor cost obligations and the timing of payroll-related cash outflows. Monitoring this helps assess the company's management of human capital expenses and cash flow timing.

Value Line VALU Accrued Compensation

Accrued Compensation at other companies

EAT

Brinker InternationalEAT

-$49M-48.9%

Hillman Solutions Corp.HLMN

-$25.42M-22.4%

VAL

Value LineVALU

-$75K—

Matthews InternationalMATW

-$10.78M-256%

NVE CorporationNVEC

-$80.69K-17.5%

BlackstoneBX

$6.4B+3.8%

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

See full

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

See full

Operating cash flow$5.3M-22.9%

CapEx--100%

Free cash flow$5.3M-21.6%

Valuation

See full

Market cap$341.6M-4.6%

Enterprise value$297.75M-9.1%

P/E15.5×-1.8×

P/S10.1×-0.1×

Profitability

See full

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 accrued compensation?: Value Line (VALU) reported accrued compensation of -$75K in Q4 2025.
What does accrued compensation mean?: This represents the change in liabilities related to employee compensation, including wages, bonuses, and benefits earned but not yet paid. It provides insight into the company's short-term labor cost obligations and the timing of payroll-related cash outflows. Monitoring this helps assess the company's management of human capital expenses and cash flow timing.