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Value Line VALU Increase (Decrease) in Prepaid Expense and Other Assets

Increase (Decrease) in Prepaid Expense and Other Assets 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:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets.

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 prepaid expense and other assets?
Value Line (VALU) reported increase (decrease) in prepaid expense and other assets of -$256K in Q3 2025.
How has Value Line's increase (decrease) in prepaid expense and other assets changed year-over-year?
Value Line's increase (decrease) in prepaid expense and other assets decreased by 89.6% year-over-year, from -$135K to -$256K.
What does increase (decrease) in prepaid expense and other assets mean?
This metric measures the change in payments made in advance for goods or services to be received in future periods. It reflects the company's commitment of cash for future operational needs and is a component of working capital. Tracking this helps analysts understand the company's operational planning and the timing of expense recognition.