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Side-by-side financial comparison of CVD EQUIPMENT CORP (CVV) and VALUE LINE INC (VALU). Click either name above to swap in a different company.

VALUE LINE INC is the larger business by last-quarter revenue ($8.3M vs $5.0M, roughly 1.7× CVD EQUIPMENT CORP). VALUE LINE INC runs the higher net margin — 71.4% vs -25.6%, a 97.0% gap on every dollar of revenue. On growth, VALUE LINE INC posted the faster year-over-year revenue change (-7.7% vs -33.2%). Over the past eight quarters, CVD EQUIPMENT CORP's revenue compounded faster (0.3% CAGR vs -4.1%).

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.

Value Line, Inc. is a publicly traded investment research and financial publishing firm based in New York City. Founded in 1931 by Arnold Bernhard, Value Line is best known for publishing The Value Line Investment Survey, a stock analysis newsletter that tracks approximately 1,700 publicly traded stocks.

CVV vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.7× larger
VALU
$8.3M
$5.0M
CVV
Growing faster (revenue YoY)
VALU
VALU
+25.5% gap
VALU
-7.7%
-33.2%
CVV
Higher net margin
VALU
VALU
97.0% more per $
VALU
71.4%
-25.6%
CVV
Faster 2-yr revenue CAGR
CVV
CVV
Annualised
CVV
0.3%
-4.1%
VALU

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
CVV
CVV
VALU
VALU
Revenue
$5.0M
$8.3M
Net Profit
$-1.3M
$5.9M
Gross Margin
22.2%
Operating Margin
-27.2%
12.1%
Net Margin
-25.6%
71.4%
Revenue YoY
-33.2%
-7.7%
Net Profit YoY
-1060.6%
14.5%
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
VALU
VALU
Q1 26
$8.3M
Q4 25
$5.0M
$8.6M
Q3 25
$7.4M
$8.6M
Q2 25
$5.1M
$8.4M
Q1 25
$8.3M
$9.0M
Q4 24
$7.4M
$8.8M
Q3 24
$8.2M
$8.9M
Q2 24
$6.3M
$9.0M
Net Profit
CVV
CVV
VALU
VALU
Q1 26
$5.9M
Q4 25
$-1.3M
$5.7M
Q3 25
$384.0K
$6.5M
Q2 25
$-1.1M
$4.0M
Q1 25
$360.0K
$5.2M
Q4 24
$132.0K
$5.7M
Q3 24
$203.0K
$5.9M
Q2 24
$-761.0K
$4.8M
Gross Margin
CVV
CVV
VALU
VALU
Q1 26
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%
Operating Margin
CVV
CVV
VALU
VALU
Q1 26
12.1%
Q4 25
-27.2%
17.7%
Q3 25
4.2%
17.4%
Q2 25
-22.3%
9.9%
Q1 25
3.2%
17.4%
Q4 24
0.4%
19.7%
Q3 24
0.9%
20.8%
Q2 24
-14.2%
16.5%
Net Margin
CVV
CVV
VALU
VALU
Q1 26
71.4%
Q4 25
-25.6%
66.4%
Q3 25
5.2%
75.1%
Q2 25
-20.8%
47.1%
Q1 25
4.3%
57.6%
Q4 24
1.8%
64.3%
Q3 24
2.5%
66.3%
Q2 24
-12.0%
53.1%
EPS (diluted)
CVV
CVV
VALU
VALU
Q1 26
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

Balance Sheet & Financial Strength

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

Metric
CVV
CVV
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$8.7M
$92.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$24.7M
$107.8M
Total Assets
$27.5M
$151.0M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CVV
CVV
VALU
VALU
Q1 26
$92.5M
Q4 25
$8.7M
$86.6M
Q3 25
$8.4M
$33.7M
Q2 25
$7.0M
$67.7M
Q1 25
$10.2M
$52.8M
Q4 24
$12.6M
$22.3M
Q3 24
$10.0M
$30.9M
Q2 24
$10.0M
$4.4M
Total Debt
CVV
CVV
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$268.0K
Q3 24
Q2 24
Stockholders' Equity
CVV
CVV
VALU
VALU
Q1 26
$107.8M
Q4 25
$24.7M
$105.5M
Q3 25
$25.8M
$103.0M
Q2 25
$25.2M
$99.7M
Q1 25
$26.0M
$99.0M
Q4 24
$25.4M
$96.7M
Q3 24
$25.0M
$93.9M
Q2 24
$24.5M
$90.8M
Total Assets
CVV
CVV
VALU
VALU
Q1 26
$151.0M
Q4 25
$27.5M
$147.9M
Q3 25
$29.8M
$148.2M
Q2 25
$29.9M
$144.5M
Q1 25
$31.1M
$143.6M
Q4 24
$31.7M
$140.0M
Q3 24
$31.8M
$138.6M
Q2 24
$33.8M
$136.0M
Debt / Equity
CVV
CVV
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
0.01×
Q3 24
Q2 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
VALU
VALU
Operating Cash FlowLast quarter
$397.0K
$5.3M
Free Cash FlowOCF − Capex
$396.0K
FCF MarginFCF / Revenue
8.0%
Capex IntensityCapex / Revenue
0.0%
0.0%
Cash ConversionOCF / Net Profit
0.89×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CVV
CVV
VALU
VALU
Q1 26
$5.3M
Q4 25
$397.0K
$3.0M
Q3 25
$1.4M
$5.6M
Q2 25
$-3.2M
$20.2M
Q1 25
$-2.3M
$6.9M
Q4 24
$2.3M
$3.1M
Q3 24
$32.0K
$4.8M
Q2 24
$-1.7M
$17.9M
Free Cash Flow
CVV
CVV
VALU
VALU
Q1 26
Q4 25
$396.0K
Q3 25
Q2 25
$-3.2M
$20.1M
Q1 25
$-2.3M
$6.8M
Q4 24
$2.1M
$3.0M
Q3 24
$-5.0K
$4.8M
Q2 24
$-1.8M
$17.9M
FCF Margin
CVV
CVV
VALU
VALU
Q1 26
Q4 25
8.0%
Q3 25
Q2 25
-62.1%
239.2%
Q1 25
-27.7%
75.3%
Q4 24
28.8%
34.1%
Q3 24
-0.1%
53.7%
Q2 24
-29.0%
199.0%
Capex Intensity
CVV
CVV
VALU
VALU
Q1 26
0.0%
Q4 25
0.0%
0.0%
Q3 25
0.0%
0.0%
Q2 25
0.1%
2.1%
Q1 25
0.5%
1.2%
Q4 24
1.5%
0.7%
Q3 24
0.5%
0.0%
Q2 24
1.8%
0.2%
Cash Conversion
CVV
CVV
VALU
VALU
Q1 26
0.89×
Q4 25
0.52×
Q3 25
3.53×
0.86×
Q2 25
5.12×
Q1 25
-6.28×
1.33×
Q4 24
17.05×
0.54×
Q3 24
0.16×
0.81×
Q2 24
3.75×

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%

VALU
VALU

Segment breakdown not available.

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