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Value Line VALU Increase (decrease) in contract liabilities and current deferred income

Increase (decrease) in contract liabilities and current deferred income at other companies

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FactSet Research SystemsFDS
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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 / equity0×0.0×
Current ratio4.1×+0.6×

Where this comes from

Reported directly by Value Line in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInContractWithCustomerLiability.

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 increase (decrease) in contract liabilities and current deferred income?
Value Line (VALU) reported increase (decrease) in contract liabilities and current deferred income of -$1.23M in Q3 2025.
How has Value Line's increase (decrease) in contract liabilities and current deferred income changed year-over-year?
Value Line's increase (decrease) in contract liabilities and current deferred income decreased by 484.3% year-over-year, from -$210K to -$1.23M.
What is the long-term trend for Value Line's increase (decrease) in contract liabilities and current deferred income?
Over 2 years (2021 to 2025), Value Line's increase (decrease) in contract liabilities and current deferred income has grown at a -84.0% compound annual growth rate (CAGR), from $350K to $9K.
What does increase (decrease) in contract liabilities and current deferred income mean?
This represents the change in obligations to provide goods or services to customers for which the company has already received consideration. An increase typically indicates deferred revenue, suggesting strong future service delivery requirements, while a decrease indicates the recognition of revenue previously collected. It is a key indicator of future revenue visibility and customer demand.