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UANCVR Partners, LP
$127.83$1.4B
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  1. Home
  2. Financial Ratios

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  3. UAN
  4. Financial Ratios

CVR Partners, LP (UAN) Financial Ratios

Latest Ratios: P/E Ratio 13.7x · EV/EBITDA 8.9x · ROE 35.3%. (2008–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UAN Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$1.4B$1.1B$803M$692M$1.1B$884M$179M$351M$385M$372M$621M
Enterprise Value$1.9B$1.6B$1.3B$1.2B$1.5B$1.4B$788M$950M$952M$948M$1.2B
P/E Ratio →13.7010.9913.194.023.7211.31—————
P/S Ratio2.231.791.531.021.281.660.510.871.101.121.74
P/B Ratio5.084.082.742.292.592.580.570.84—0.680.99
P/FCF13.6710.967.083.164.155.26157.0417.1330.99—28.56
P/OCF9.037.245.332.843.534.689.098.9711.9535.7313.81

P/E links to full P/E history page with 30-year chart

UAN EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—2.652.491.761.842.602.252.352.712.873.34
EV / EBITDA8.867.607.344.263.826.6719.148.8612.2314.6413.99
EV / EBIT14.4512.4614.425.954.799.96—34.36142.06—54.16
EV / FCF—16.2711.545.465.988.25690.2646.3476.63—54.67

UAN Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin27.0%27.0%22.6%34.1%42.2%30.4%7.1%14.0%9.0%5.0%15.7%
Operating Margin21.4%21.4%17.2%29.6%38.3%25.3%-10.0%6.8%1.8%-2.8%7.5%
Net Profit Margin16.3%16.3%11.6%25.3%34.3%14.7%-28.1%-8.7%-14.2%-22.0%-7.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE35.3%35.3%20.4%48.3%76.1%23.8%-26.8%-1028.0%-73.0%-12.4%-5.3%
ROA9.9%9.9%6.1%16.6%25.8%7.2%-9.0%-2.9%-4.0%-5.7%-2.9%
ROIC12.2%12.2%8.4%17.9%27.8%11.4%-2.7%3.5%0.7%-0.6%2.4%
ROCE14.6%14.6%10.0%21.5%33.0%14.0%-3.5%2.5%0.5%-0.8%3.0%

UAN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity2.232.232.041.821.351.802.041.52—1.141.00
Debt / EBITDA2.802.803.351.961.392.9615.525.938.089.667.34
Net Debt / Equity—1.971.731.671.141.471.941.43—1.050.91
Net Debt / EBITDA2.482.482.841.801.172.4214.785.597.288.906.68
Debt / FCF—5.304.462.301.842.99533.2229.2145.64—26.11
Interest Coverage4.254.253.047.039.422.28-0.550.440.11-0.150.45

UAN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.212.212.102.202.111.621.551.731.582.122.13
Quick Ratio1.361.361.421.281.491.300.991.011.061.161.21
Cash Ratio0.720.720.820.600.680.700.400.490.500.880.88
Asset Turnover—0.630.520.700.760.470.340.360.280.270.27
Inventory Turnover5.355.355.386.496.237.097.686.445.025.815.16
Days Sales Outstanding—35.5145.3122.4439.5160.5538.4830.9464.1110.8714.26

UAN Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield9.3%11.6%8.8%40.6%19.2%5.6%—12.9%—0.6%11.2%
Payout Ratio127.7%127.7%116.1%163.2%71.4%63.6%—————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield7.3%9.1%7.6%24.9%26.9%8.8%—————
FCF Yield7.3%9.1%14.1%31.7%24.1%19.0%0.6%5.8%3.2%—3.5%
Buyback Yield0.0%0.0%0.0%0.0%1.2%0.1%3.9%0.0%0.0%0.0%0.0%
Total Shareholder Yield9.3%11.6%8.8%40.6%20.4%5.7%3.9%12.9%0.0%0.6%11.2%
Shares Outstanding—$11M$11M$11M$11M$11M$11M$11M$11M$11M$10M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetStrained
Cash FlowRobust
Top Statement Risk

Elevated leverage and aging assets

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Expansion Driven by Feedstock Hedge

Gross margin surged to 46.1% in Q2 2026 from 32.4% a year earlier, reflecting the petcoke feedstock advantage and robust nitrogen pricing, as reported in quarterly financials.

The sequential improvement from 37.5% in Q1 2026 to 46.1% in Q2 2026 indicates that the petcoke-based Coffeyville plant is capturing outsized margins relative to natural gas-dependent peers. Operating margin of 41.9% in Q2 2026, up from 27.5% in the year-ago quarter, suggests strong operating leverage at near-maximal utilization. However, the extreme volatility in margins—from 4.4% gross margin in Q4 2025 to 46.1% in Q2 2026—underscores the commodity-driven nature of this business, and investors should monitor whether this level is sustainable or a cyclical peak.

ROIC Inflection Signals Cyclical Peak

ROIC jumped to 8.3% in Q2 2026 from -0.3% in Q4 2025, but the 10-quarter average of 3.5% suggests returns are highly cyclical, per reported quarterly data.

The sharp recovery in ROIC from negative territory in Q4 2025 to 8.3% in Q2 2026 reflects the favorable nitrogen pricing environment and high utilization, but it remains below the cost of capital for a business with elevated leverage. ROE of 23.5% in Q2 2026 is amplified by the high debt-to-equity ratio, which magnifies returns in good times but would amplify losses in a downturn. The 10-quarter trend shows ROIC oscillating between 1.1% and 8.3%, indicating that the company is not consistently compounding returns but rather experiencing cyclical swings tied to commodity prices.

Working Capital Efficiency Improves with Pricing

Cash conversion cycle improved to 69 days in Q2 2026 from 74 days a year earlier, with DSO at 30 days, reflecting tighter receivables management, as per quarterly data.

The CCC has remained relatively stable in the 56-74 day range over the past ten quarters, with DIO fluctuating between 56 and 76 days, indicating that inventory management is largely driven by production schedules and seasonal demand. The slight improvement in DSO to 30 days in Q2 2026 from 37 days in Q4 2025 suggests that the company is collecting receivables faster in a strong pricing environment. Asset turnover remains low at 0.19, consistent with a capital-intensive business, but the high utilization rate of 99% indicates that the asset base is being used efficiently at current production levels.

Leverage Easing but Still Elevated

Debt-to-equity improved to 1.64 in Q2 2026 from 2.23 in Q4 2025, while interest coverage rose to 11.58, indicating more comfortable debt service, per balance sheet data.

The reduction in D/E from 2.23 to 1.64 over two quarters reflects both debt repayment and equity accumulation from retained earnings, but the ratio remains high relative to peers like CF Industries (0.51) and Nutrien (0.51). Interest coverage of 11.58 in Q2 2026 is a significant improvement from -1.44 in Q4 2025, when operating income was negative, but this metric is highly sensitive to nitrogen prices. The D/EBITDA ratio of 5.32 in Q2 2026, down from 29.25 in Q4 2025, suggests that leverage is becoming more manageable, yet the absolute debt level of $569M remains a concern given the cyclicality of cash flows.

Liquidity Buffer Strengthens but Remains Seasonal

Current ratio improved to 3.01 in Q2 2026 from 2.21 in Q4 2025, with quick ratio at 2.11, indicating a solid short-term liquidity position, per quarterly data.

The current ratio has consistently remained above 2.0 over the past ten quarters, providing a comfortable cushion for working capital needs, but the quick ratio of 2.11 in Q2 2026 suggests that inventory is not a major liquidity constraint. The improvement in liquidity from Q4 2025, when the current ratio was 2.21, reflects higher cash balances and reduced current liabilities, likely due to strong cash generation. However, the seasonal nature of the business means that liquidity can tighten in off-peak quarters, as evidenced by the negative FCF margin of -34.5% in Q4 2025, so investors should monitor the ability to cover distributions during trough periods.

Misapplied Metric: P/E on Cyclical Earnings

The P/E of 13.49 based on TTM earnings is misleading for UAN because earnings are highly cyclical; a more appropriate metric is EV/EBITDA, which at 8.76 is below peers, per valuation data.

Using P/E for UAN is problematic because net income is subject to large swings due to commodity prices and one-time items, as seen in the Q2 2026 EPS of $7.33 versus a consensus estimate of -$3.42. The EV/EBITDA multiple of 8.76 is more stable and reflects the company's enterprise value relative to cash operating earnings, but even this metric can be distorted by the high leverage. Investors should also consider distributable cash flow (DCF) as a more relevant measure for an MLP, as it adjusts for maintenance capex and provides a clearer picture of cash available for distributions. The market may be overemphasizing the low P/E without accounting for the cyclicality and the potential for earnings to revert to losses in a downturn.

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UAN — Frequently Asked Questions

Quick answers to the most common questions about buying UAN stock.

What is CVR Partners, LP's P/E ratio?

CVR Partners, LP's current P/E ratio is 13.7x. The historical average is 10.5x. This places it at the 80th percentile of its historical range.

What is CVR Partners, LP's EV/EBITDA?

CVR Partners, LP's current EV/EBITDA is 8.9x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 9.7x.

What is CVR Partners, LP's ROE?

CVR Partners, LP's return on equity (ROE) is 35.3%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 8.5%.

Is UAN stock overvalued?

Based on historical data, CVR Partners, LP is trading at a P/E of 13.7x. This is at the 80th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is CVR Partners, LP's dividend yield?

CVR Partners, LP's current dividend yield is 9.32% with a payout ratio of 127.7%.

What are CVR Partners, LP's profit margins?

CVR Partners, LP has 27.0% gross margin and 21.4% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does CVR Partners, LP have?

CVR Partners, LP's Debt/EBITDA ratio is 2.8x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.