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CVD Equipment Corp. CVV Contract Liability In Excess Of Contract Assets

Contract Liability In Excess Of Contract Assets at other companies

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Other financials

Income statement

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Revenue$1.8M-70.9%
Gross profit$147.0K-91.5%
Operating income-$1.8M-461%
Net income-$1.7M-562%
EPS (diluted)-$0.24-580%

Balance sheet

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Cash & equivalents$8.2M-19.8%
Total debt$181.0K-32.5%
Total equity$23.3M-10.4%
Total assets$26.2M-15.7%

Cash flow

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Operating cash flow-$852.0K+62.3%
CapEx$13.0K-71.1%
Free cash flow-$865.0K+62.5%

Valuation

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Market cap$51.57M+170%
P/S2.7×+2.0×

Profitability

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Gross margin24.5%-0.2pp
Operating margin-20.6%-27.2pp
Net margin-18.7%-19.4pp
FCF margin-17.8%

Returns & leverage

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Return on equity-14.6%-15.5pp
Debt / equity0.0×
Current ratio5.4×+1.4×

Where this comes from

Reported directly by CVD Equipment Corp. in its filing.

Tagged under the XBRL concept CVV:ContractLiabilityInExcessOfContractAssets.

The official record: CVD Equipment Corp.’s 10-Q, filed May 14, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is CVD Equipment Corp.'s contract liability in excess of contract assets?
CVD Equipment Corp. (CVV) reported contract liability in excess of contract assets of -$2.82M in Q1 2026.
How has CVD Equipment Corp.'s contract liability in excess of contract assets changed year-over-year?
CVD Equipment Corp.'s contract liability in excess of contract assets increased by 15.7% year-over-year, from -$3.35M to -$2.82M.
What is the long-term trend for CVD Equipment Corp.'s contract liability in excess of contract assets?
Over 3 years (2022 to 2025), CVD Equipment Corp.'s contract liability in excess of contract assets has grown at a 11.8% compound annual growth rate (CAGR), from -$1.87M to -$2.62M.
What does contract liability in excess of contract assets mean?
This represents the net position where customer billings and advance payments exceed the costs and earnings recognized on active contracts. It indicates that the company has collected cash ahead of project progress, which is a positive indicator for working capital. This metric helps investors understand the company's ability to secure favorable payment terms from clients.