A valu file extension is related to the VALU spreadsheet format. Obsolete software.
VALU file extension - VALU Macintosh spreadsheet
What is valu file? How to open valu files?
File type specification:
The valu file extension is associated with the same named software for Apple Macintosh computers. The .valu file stores spreadsheet.
VALU application seems to be obsolete product, not developed for current Apple Mac OS X operating system.
This valu file type entry was marked as obsolete and no longer supported file format.
This type of file is no longer actively used and is most likely obsolete. This is typically the case for system files in old operating systems, file types from long discontinued software, or previous versions of certain file types (like documents, projects etc.) that were replaced in higher versions of their original programs.