Quality Investor

CVR Partners, LP

Rank #405Op. Leverage

UAN · NYSE · Basic Materials

CVR Partners, LP (UAN) — Rank #405 by gross profitability (GP/assets 0.15) · ROE — · Piotroski F-Score N/A.

As-of 2026-09-15 · CIK 0001425292 · all metrics point-in-time as of the filing date.

About

CVR Partners, LP, together with its subsidiaries, engages in the production and sale of nitrogen fertilizer in the United States.

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The company offers ammonia and urea ammonium nitrate products. It serves agricultural and industrial customers.

The company was incorporated in 2007 and is based in Sugar Land, Texas.

Industry
Agricultural Inputs
Sector
Basic Materials
State
DE
Filer Category
Accelerated filer
Fiscal Year End
December 31

Price History

UAN+405.1% · +38.3% CAGRSPY+80.5% · +12.5% CAGR

Company Snapshot

P/E and reverse DCF are the primary valuation lenses at this stage.

Market Cap

$1.42B

P/E (annual)

14.4

P/S (annual)

2.3

P/B

P/OCF (annual)

9.5

Shareholder Yield

0.0%

Employees

320

Industry

Agricultural Inputs

Exchange

NYSE

Signal Flags

3 green
Revenue growth acceleratingGrowth rate increasing year over year
Operating leverage expandingOperating income growing faster than revenue
Sequential beat (rev + EPS)Both revenue and EPS exceeded prior quarter — 2-quarter streak

Quality Profile

Profitability

1/1 pass
GP / assets
0.15
Return on equity
Gross margin trend
PASS

Safety

1/1 pass
Balance-sheet safety
PASS
Debt / equity
Current ratio
3.01×
Net cash

Cash Flow

3/3 pass
Positive FCF
PASS
Cash-backed earnings
PASS
Accruals healthy
PASS
SBC / revenue
1.6%

Growth

2/2 pass
Revenue growth
15.4%
Piotroski F-Score
N/A
Share dilution
0.0%

Terry Smith quality gate

Passes 2/5 Terry Smith thresholds

1 of 5 threshold not computable from filed data.

What Growth Is Priced In

Implied revenue growth (10Y)

3.2%

incredible deal

The annual FCF growth rate today's price requires over a 10-year horizon (discount rate 10%, terminal growth 2.5%).

Dilution drag: 0.0% — per-share value needs a total required return of 3.2% once share-count change is priced in.

vs. own 6-year median revenue growth: 1.0%

priced above its own history

Cost-of-equity sensitivity (implied growth at different discount rates)

r = 8%

-0.8%

r = 10% (base)

3.2%

r = 12%

6.7%

Base FCF: $98.8M3Y mean FCF: $143.9M

Valuation History

Current multiple vs historical range at each filing date. Band spans 25th-75th percentile.

P / E

Price / diluted EPS

11.6xFair
3.7xmed 11.6x13.9x

P / S

Price / revenue per share

1.9xFair
1.1xmed 1.9x13.8x

P / GP

Price / gross profit per share

7.0xFair
3.0xmed 7.0x292.9x

P / FCF

Price / free cash flow per share

11.5xExpensive
3.4xmed 6.9x191.5x

Operating margin expansion and free cash flow are the primary reads at this stage.

Profitability

Gross profitability (GP / assets)

0.15

Primary signal (Novy-Marx).

18th pctl of 34 SIC 28 peers

Return on equity

Gross margin

27.0%

21st pctl of 34 SIC 28 peers

Revenue growth (YoY)

15.4%

RPO growth (YoY)

-53.2%

Remaining performance obligations growth — RPO > revenue = forward demand building.

Gross margin improving

Margin trend vs prior year.

PASS

Operating Leverage

2022202320242025
Revenue vs COGS
Revenue vs OpEx
Op. Income vs Revenue

Growth

Revenue CAGR (3Y)

-10.2%

Revenue CAGR (5Y)

11.6%

Earnings CAGR (3Y)

-29.9%

FCF CAGR (3Y)

-27.3%

Anti-fragile safety

Balance-sheet safety

Composite anti-fragile check.

PASS

Debt / equity

Current ratio

3.01×

67th pctl of 34 SIC 28 peers

Quick ratio

2.10×

Net cash

Cash & equivalents minus total debt.

Cash-flow health

Free cash flow

$98.84M

Operating cash flow minus capex.

Positive free cash flow

PASS

FCF / net income

0.00

Cash-backing of earnings.

FCF/NI divergence

Unfavorable divergence (yellow flag).

PASS

Accruals healthy

Cash-backed earnings.

PASS

SBC / revenue

1.6%

Stock-based comp intensity.

Piotroski F-Score

F-Score

N/A

Only 8/9 components determinable.

Lifecycle Phase History

20202025
Decline
Hypergrowth
Op. Leverage