CVV (CVD Equipment) Accounts Receivable: $1.77 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CVV CVD Equipment Corp CVV
47 GF Score
Price $6.42
GF Value $2.70
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is CVD Equipment Accounts Receivable?

CVD Equipment CVV -0.16% 47 Accounts Receivable is $1.77 Mil as of Jun. 2026. GuruFocus rates CVV with a GF Score™ of 47/100 and a GF Value™ of $2.70 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CVD Equipment's accounts receivables for the quarter that ended in Jun. 2026 was $1.77 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CVD Equipment's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 82.75.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CVD Equipment's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $3.23.


CVD Equipment Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

CVD Equipment's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.771/1.953*91
=82.75

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), CVD Equipment's accounts receivable are only considered to be worth 75% of book value:

CVD Equipment's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(23.483+0.75 * 1.771+0.5 * 0.247-2.474
-0-0)/6.947
=3.23

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


CVD Equipment Accounts Receivable Related Terms


CVD Equipment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CVD Equipment's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

CVD Equipment Accounts Receivable Chart

CVD Equipment Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.45 3.79 1.91 2.15 2.31

CVD Equipment Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.99 2.67 2.31 0.68 1.77
CVV
47GF Score
CVD Equipment Corp CVV
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CVD Equipment Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $1.77 Mil mean?
CVD Equipment (CVV) has a Accounts Receivable of $1.77 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CVD Equipment and its competitors.
Is CVD Equipment's Accounts Receivable too high?
CVD Equipment's current Accounts Receivable is $1.77 Mil. Overall, CVD Equipment has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CVD Equipment's Accounts Receivable compare to OPTT and HYOR?
CVD Equipment's Accounts Receivable of $1.77 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for an Industrial Products company?
A good Accounts Receivable depends on the Industrial Products industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CVD Equipment and its competitors. CVD Equipment's current Accounts Receivable is $1.77 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CVD Equipment stock overvalued right now?
Based on GuruFocus' analysis, CVD Equipment (CVV) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.70, compared to a current price of $6.42 — trading 137.6% above its estimated fair value. The current Accounts Receivable is $1.77 Mil. CVD Equipment's overall GF Score™ is 47/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For CVD Equipment (CVV), the current Accounts Receivable is $1.77 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is CVD Equipment (CVV) Overvalued in 2026?

Based on GuruFocus' analysis, CVD Equipment stock appears to be overvalued. The current stock price of $6.42 is trading 137.6% above its estimated GF Value™ of $2.70. GuruFocus considers CVD Equipment to be Significantly Overvalued.

Key valuation signals for CVV:

  • Accounts Receivable: $1.77 Mil
  • GF Value™: $2.70 vs. price of $6.42 (137.6% above fair value)
  • GF Score™: 47/100 with 2 warning signs

No single metric tells the full story. See the CVV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CVD Equipment Business Description

Other Exchanges 0V3:Germany
Address 355 South Technology Drive, Central Islip, NY, USA, 11722
CVD Equipment Corp designs, develops, and manufactures a broad range of equipment used to develop and produce materials and coatings for the aerospace, compound semiconductor, semiconductor, aerospace, battery energy storage markets as well as industrial applications, and research. It currently conducts its business through two reportable segments: CVD Equipment, which designs and manufactures chemical vapor deposition, physical vapor transport and thermal process equipment; and SDC, which designs and manufactures ultra-high purity gas and chemical delivery control systems. Its target markets are aerospace & defense and industrial, microelectronics / high power electronics, and EV battery materials / energy storage.
47GF Score

Get the complete analysis for CVV

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$6.42
Price
$2.70
GF Value