https://www.quora.com/Do-any-non-human-animals-trade-with-ea...
https://www.seeker.com/parrots-barter-with-nuts-1767294582.h...
To first-order approximations, most living creatures seem to value their lives & habitat.
1. relative worth, merit, or importance: the value of a college education; the value of a queen in chess.
2. monetary or material worth, as in commerce or trade: This piece of land has greatly increased in value.
3. the worth of something in terms of the amount of other things for which it can be exchanged or in terms of some medium of exchange.
The key words here are "relative", "trade", and "exchange". Just because something is mandatory for an organism's survival or well-being, it does not mean that the organism is able to attribute value to it. For example, an animal would be unable to say what they'd be willing to trade for the grass they eat for survival, nor how much grass they'd be willing to give up to make the trade, and vice versa.
EliRivers shows a few links that present examples where various animals demonstrate ability to attribute value. I'm not sure that it's "value" that they're contemplating when they make their decision though. In the first link, all the examples are 1-for-1 trades, albeit displaced by time. In the second link, the parrots may come close to doing what's described, though I wonder if it's simply a case of the parrot not preferring to eat pecans anymore after having tasted cashews.
I once adopted a street cat and the first thing I fed her was some sausage snack I bought from the convenience store right by where the cat was. She ate the sausage snack voraciously and happily. A few years later after feasting on various types of the best cat food, I went and bought that same sausage snack for nostalgia's sake. My cat would not even touch it. After having a long conversation with my cat about me thinking that she didn't appreciate the early days of our relationship and her thinking that I was being condescending and inappropriate, I threw the sausage snack out and gave her proper cat food, which she promptly ate. I am very sure that the one that was not in her mind was what value the sausage snack had to her. I venture that if I starved her, she'd eat the sausage snack out of desperation, but I don't think that has anything to do with how much she values the sausage snack.
Or maybe the parrot is able to attribute different amounts of value to different nuts, who knows?
edit: I suppose we could claim that the cat is making judgements on value, but is unable to actually measure the value they're thinking due to complete lack of mathematical prowess. I guess it's possible in that way for cats to understand value, but not actually use or express it in any way, except for choosing whether to eat what's in front of them, due to lack of cognitive capacity. Perhaps I was guilty of thinking value judgements require mathematical understanding.