VALU: the balance sheet

MyFinsight

For the quarter ending 2025-10-31, VALU has $147,936K in assets. $42,447K in debts. $43,606K in cash and cash equivalents.

Unit: Thousand (K) dollars (except for numbers of shares and EPS)

Balance Sheets	2025-10-31	2025-07-31
Cash and cash equivalents (including short term investments of 42,987 and 33,615, respectively)	43,606	33,708
Equity securities	23,326	22,126
Available-for-sale fixed income securities	14,495	25,362
Accounts receivable, net of allowance for credit losses of 13 and 16, respectively	1,161	1,287
Prepaid and refundable income taxes	146	42
Prepaid expenses and other current assets	690	946
Total current assets	83,424	83,471
Investment in eam trust	61,318	61,220
Restricted money market investments	305	305
Property and equipment, net	2,863	3,171
Capitalized software and other intangible assets, net	26	36
Total long term assets	64,512	64,732
Total assets	147,936	148,203

Accounts payable and accrued liabilities	783	991
Accrued salaries	1,017	1,009
Dividends payable	3,058	3,058
Accrued taxes on income	505	1,808
Operating lease obligation-short term	1,354	1,304
Unearned revenue	14,177	15,553
Total current liabilities	20,894	23,723
Unearned revenue	6,152	6,003
Operating lease obligation-long term	1,587	1,959
Deferred income taxes	13,814	13,482
Total long term liabilities	21,553	21,444
Total liabilities	42,447	45,167
Common stock, 0.10 par value authorized 30,000,000 shares issued 10,000,000 shares	1,000	1,000
Additional paid-in capital	991	991
Retained earnings	119,426	116,802
Treasury stock, at cost (594,672 shares and 588,997 shares, respectively)	15,866	15,706
Accumulated other comprehensive income, net of tax	-62	-51
Total shareholders' equity	105,489	103,036
Total liabilities and shareholders' equity	147,936	148,203