When you have some money left over after you pay for all the things you need, that's called a "cash surplus". And when you use that extra money to do something to make more money later, like putting it in the bank or buying something that will go up in value, that's called "value added".
So, when people talk about "cash surplus value added", they're basically saying that you have extra money, and you're using it in a way that will make even more money in the future. It's like putting your allowance in a piggy bank instead of spending it all right away, so you can buy something even cooler later on!
Businesses can also have cash surplus value added, where they have extra money from their sales or investments, and they use it to make even more money in the future, by investing in new products or equipment, or by paying off debts so they have more flexibility in the future. It's like planting seeds so you can grow even more flowers later on.