Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_26 ( value__ INTEGER, revenue__$m_ VARCHAR, debt_as__percentageof_value VARCHAR )

### Question ###
What is the lowest value of a team with revenue less than 374 and a debt of 84%?

### Accurate SQL ###

SELECT MIN(value__) AS $m_ FROM table_name_26 WHERE revenue__$m_ < 374 AND debt_as__percentageof_value = "84"