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Side-by-side financial comparison of CVD EQUIPMENT CORP (CVV) and TOP Financial Group Ltd (TOP). Click either name above to swap in a different company.

CVD EQUIPMENT CORP is the larger business by last-quarter revenue ($5.0M vs $2.9M, roughly 1.7× TOP Financial Group Ltd). TOP Financial Group Ltd runs the higher net margin — 6.6% vs -25.6%, a 32.3% gap on every dollar of revenue.

CVD Equipment Corp designs, manufactures and supplies custom chemical vapor deposition systems, thermal processing equipment and related process control solutions. Its offerings cater to semiconductor manufacturing, renewable energy, aerospace, and advanced materials research segments, serving commercial and academic customers globally.

Sun Life Financial Inc. is a Canadian financial services company headquartered in Toronto, Ontario. Founded in 1865, it operates internationally in life insurance, wealth management, and asset management. As of 2024, the company manages over CAD$1.3 trillion in assets and serves clients in Canada, the United States, Asia, and other markets.

CVV vs TOP — Head-to-Head

Bigger by revenue
CVV
CVV
1.7× larger
CVV
$5.0M
$2.9M
TOP
Higher net margin
TOP
TOP
32.3% more per $
TOP
6.6%
-25.6%
CVV

Income Statement — Q4 FY2025 vs Q2 FY2026

Metric
CVV
CVV
TOP
TOP
Revenue
$5.0M
$2.9M
Net Profit
$-1.3M
$190.5K
Gross Margin
22.2%
Operating Margin
-27.2%
Net Margin
-25.6%
6.6%
Revenue YoY
-33.2%
Net Profit YoY
-1060.6%
EPS (diluted)
$-0.19

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
CVV
CVV
TOP
TOP
Q4 25
$5.0M
Q3 25
$7.4M
$2.9M
Q2 25
$5.1M
Q1 25
$8.3M
Q4 24
$7.4M
Q3 24
$8.2M
Q2 24
$6.3M
Q1 24
$4.9M
Net Profit
CVV
CVV
TOP
TOP
Q4 25
$-1.3M
Q3 25
$384.0K
$190.5K
Q2 25
$-1.1M
Q1 25
$360.0K
Q4 24
$132.0K
Q3 24
$203.0K
Q2 24
$-761.0K
Q1 24
$-1.5M
Gross Margin
CVV
CVV
TOP
TOP
Q4 25
22.2%
Q3 25
32.7%
Q2 25
21.0%
Q1 25
32.4%
Q4 24
26.3%
Q3 24
21.5%
Q2 24
24.3%
Q1 24
16.2%
Operating Margin
CVV
CVV
TOP
TOP
Q4 25
-27.2%
Q3 25
4.2%
Q2 25
-22.3%
Q1 25
3.2%
Q4 24
0.4%
Q3 24
0.9%
Q2 24
-14.2%
Q1 24
-33.0%
Net Margin
CVV
CVV
TOP
TOP
Q4 25
-25.6%
Q3 25
5.2%
6.6%
Q2 25
-20.8%
Q1 25
4.3%
Q4 24
1.8%
Q3 24
2.5%
Q2 24
-12.0%
Q1 24
-29.9%
EPS (diluted)
CVV
CVV
TOP
TOP
Q4 25
$-0.19
Q3 25
$0.06
Q2 25
$-0.15
Q1 25
$0.05
Q4 24
$0.02
Q3 24
$0.03
Q2 24
$-0.11
Q1 24
$-0.22

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
CVV
CVV
TOP
TOP
Cash + ST InvestmentsLiquidity on hand
$8.7M
$14.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$24.7M
$35.0M
Total Assets
$27.5M
$64.1M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CVV
CVV
TOP
TOP
Q4 25
$8.7M
Q3 25
$8.4M
$14.8M
Q2 25
$7.0M
Q1 25
$10.2M
Q4 24
$12.6M
Q3 24
$10.0M
Q2 24
$10.0M
Q1 24
$11.9M
Total Debt
CVV
CVV
TOP
TOP
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$268.0K
Q3 24
Q2 24
Q1 24
Stockholders' Equity
CVV
CVV
TOP
TOP
Q4 25
$24.7M
Q3 25
$25.8M
$35.0M
Q2 25
$25.2M
Q1 25
$26.0M
Q4 24
$25.4M
Q3 24
$25.0M
Q2 24
$24.5M
Q1 24
$25.0M
Total Assets
CVV
CVV
TOP
TOP
Q4 25
$27.5M
Q3 25
$29.8M
$64.1M
Q2 25
$29.9M
Q1 25
$31.1M
Q4 24
$31.7M
Q3 24
$31.8M
Q2 24
$33.8M
Q1 24
$35.4M
Debt / Equity
CVV
CVV
TOP
TOP
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
0.01×
Q3 24
Q2 24
Q1 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
CVV
CVV
TOP
TOP
Operating Cash FlowLast quarter
$397.0K
Free Cash FlowOCF − Capex
$396.0K
FCF MarginFCF / Revenue
8.0%
Capex IntensityCapex / Revenue
0.0%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CVV
CVV
TOP
TOP
Q4 25
$397.0K
Q3 25
$1.4M
Q2 25
$-3.2M
Q1 25
$-2.3M
Q4 24
$2.3M
Q3 24
$32.0K
Q2 24
$-1.7M
Q1 24
$-2.0M
Free Cash Flow
CVV
CVV
TOP
TOP
Q4 25
$396.0K
Q3 25
Q2 25
$-3.2M
Q1 25
$-2.3M
Q4 24
$2.1M
Q3 24
$-5.0K
Q2 24
$-1.8M
Q1 24
$-2.1M
FCF Margin
CVV
CVV
TOP
TOP
Q4 25
8.0%
Q3 25
Q2 25
-62.1%
Q1 25
-27.7%
Q4 24
28.8%
Q3 24
-0.1%
Q2 24
-29.0%
Q1 24
-42.9%
Capex Intensity
CVV
CVV
TOP
TOP
Q4 25
0.0%
Q3 25
0.0%
Q2 25
0.1%
Q1 25
0.5%
Q4 24
1.5%
Q3 24
0.5%
Q2 24
1.8%
Q1 24
1.4%
Cash Conversion
CVV
CVV
TOP
TOP
Q4 25
Q3 25
3.53×
Q2 25
Q1 25
-6.28×
Q4 24
17.05×
Q3 24
0.16×
Q2 24
Q1 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

CVV
CVV

Transferred Over Time$3.8M76%
Transferred At Point In Time$1.2M24%

TOP
TOP

Segment breakdown not available.

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