SEC Info - CVD Equipment Corp. - ‘10-K’ for 12/31/22

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CVD Equipment Corp. – ‘10-K’ for 12/31/22 – ‘EX-101.DEF’

On: Monday, 3/27/23, at 4:46pm ET · For: 12/31/22 · Accession #: 1437749-23-8062 · File #: 1-16525

Previous ‘10-K’: ‘10-K’ on 3/31/22 for 12/31/21 · Next & Latest: ‘10-K’ on 3/28/24 for 12/31/23 · 13 References:

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/27/23  CVD Equipment Corp.               10-K       12/31/22   81:6.5M                                   RDG Filings/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.34M 
 2: EX-23.1     Consent of Expert or Counsel                        HTML     22K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
12: R1          Document And Entity Information                     HTML     89K 
13: R2          Consolidated Balance Sheets                         HTML    113K 
14: R3          Consolidated Balance Sheets (Parentheticals)        HTML     29K 
15: R4          Consolidated Statements of Operations               HTML    117K 
16: R5          Consolidated Statements of Changes in               HTML     48K 
                Stockholders' Equity                                             
17: R6          Consolidated Statements of Cash Flows               HTML    104K 
18: R7          Note 1 - Business Description                       HTML     26K 
19: R8          Note 2 - Summary of Significant Accounting          HTML     57K 
                Policies                                                         
20: R9          Note 3 - Revenue                                    HTML     60K 
21: R10         Note 4 - Inventories                                HTML     29K 
22: R11         Note 5 - Property, Plant and Equipment              HTML     36K 
23: R12         Note 6 - Intangible Assets                          HTML     42K 
24: R13         Note 7 - Accrued Expenses                           HTML     30K 
25: R14         Note 8 - Long-term Debt                             HTML     42K 
26: R15         Note 9 - Earnings Per Share                         HTML     30K 
27: R16         Note 10 - Income Taxes                              HTML     71K 
28: R17         Note 11 - Employee Retention Credit                 HTML     25K 
29: R18         Note 12 - Stock-based Compensation                  HTML    105K 
30: R19         Note 13 - Defined Contribution Plan                 HTML     29K 
31: R20         Note 14 - Segment Reporting                         HTML     69K 
32: R21         Note 15 - Risks and Uncertainties                   HTML     27K 
33: R22         Significant Accounting Policies (Policies)          HTML    100K 
34: R23         Note 3 - Revenue (Tables)                           HTML     56K 
35: R24         Note 4 - Inventories (Tables)                       HTML     29K 
36: R25         Note 5 - Property, Plant and Equipment (Tables)     HTML     32K 
37: R26         Note 6 - Intangible Assets (Tables)                 HTML     43K 
38: R27         Note 7 - Accrued Expenses (Tables)                  HTML     29K 
39: R28         Note 8 - Long-term Debt (Tables)                    HTML     42K 
40: R29         Note 9 - Earnings Per Share (Tables)                HTML     28K 
41: R30         Note 10 - Income Taxes (Tables)                     HTML     67K 
42: R31         Note 12 - Stock-based Compensation (Tables)         HTML    104K 
43: R32         Note 14 - Segment Reporting (Tables)                HTML     62K 
44: R33         Note 1 - Business Description (Details Textual)     HTML     23K 
45: R34         Note 2 - Summary of Significant Accounting          HTML     68K 
                Policies (Details Textual)                                       
46: R35         Note 3 - Revenue (Details Textual)                  HTML     25K 
47: R36         Note 3 - Revenue - Disaggregation of Revenue        HTML     42K 
                (Details)                                                        
48: R37         Note 3 - Revenue - Costs, Estimated Earnings, and   HTML     40K 
                Billings on Uncompleted Contracts (Details)                      
49: R38         Note 4 - Inventories - Components of Inventories    HTML     27K 
                (Details)                                                        
50: R39         Note 5 - Property, Plant and Equipment (Details     HTML     35K 
                Textual)                                                         
51: R40         Note 5 - Property, Plant and Equipment - Major      HTML     36K 
                Classes of Property, Plant and Equipment (Details)               
52: R41         Note 6 - Intangible Assets (Details Textual)        HTML     23K 
53: R42         Note 6 - Intangible Assets - Summary of Intangible  HTML     32K 
                Assets (Details)                                                 
54: R43         Note 6 - Intangible Assets - Estimated              HTML     36K 
                Amortization Expense Related to Intangible Assets                
                (Details)                                                        
55: R44         Note 7 - Accrued Expenses - Schedule of Accrued     HTML     30K 
                Expenses (Details)                                               
56: R45         Note 8 - Long-term Debt (Details Textual)           HTML     57K 
57: R46         Note 8 - Long-term Debt - Summary of Long-term      HTML     38K 
                Debt (Details)                                                   
58: R47         Note 8 - Long-term Debt - Summary of Long-term      HTML     34K 
                Debt (Details) (Parentheticals)                                  
59: R48         Note 8 - Long-term Debt - Future Maturities of      HTML     39K 
                Long-term Debt (Details)                                         
60: R49         Note 9 - Earnings Per Share (Details Textual)       HTML     28K 
61: R50         Note 9 - Earnings Per Share - Calculation of Basic  HTML     29K 
                and Diluted Weighted Average Common Shares                       
                (Details)                                                        
62: R51         Note 10 - Income Taxes (Details Textual)            HTML     37K 
63: R52         Note 10 - Income Taxes - Components of Income       HTML     42K 
                Taxes (Details)                                                  
64: R53         Note 10 - Income Taxes - Effective Income Tax Rate  HTML     48K 
                Reconciliation (Details)                                         
65: R54         Note 10 - Income Taxes - Effective Income Tax Rate  HTML     23K 
                Reconciliation (Details) (Parentheticals)                        
66: R55         Note 10 - Income Taxes - Deferred Tax Assets and    HTML     54K 
                Liabilities (Details)                                            
67: R56         Note 11 - Employee Retention Credit (Details        HTML     26K 
                Textual)                                                         
68: R57         Note 12 - Stock-based Compensation (Details         HTML     73K 
                Textual)                                                         
69: R58         Note 12 - Stock-based Compensation - Compensation   HTML     29K 
                Expense (Details)                                                
70: R59         Note 12 - Stock-based Compensation - Assumptions    HTML     33K 
                (Details)                                                        
71: R60         Note 12 - Stock-based Compensation - Stock Option   HTML     42K 
                Plan (Details)                                                   
72: R61         Note 12 - Stock-based Compensation - Outstanding    HTML     57K 
                and Exercisable Options (Details)                                
73: R62         Note 12 - Stock-based Compensation - Restricted     HTML     49K 
                Stock and Restricted Stock Units Activity                        
                (Details)                                                        
74: R63         Note 13 - Defined Contribution Plan (Details        HTML     28K 
                Textual)                                                         
75: R64         Note 14 - Segment Reporting (Details Textual)       HTML     44K 
76: R65         Note 14 - Segment Reporting - Segment Information   HTML     71K 
                (Details)                                                        
79: XML         IDEA XML File -- Filing Summary                      XML    148K 
77: XML         XBRL Instance -- cvv20221231_10k_htm                 XML   1.32M 
78: EXCEL       IDEA Workbook of Financial Reports                  XLSX    116K 
11: EX-101.CAL  XBRL Calculations -- cvv-20221231_cal                XML    171K 
 8: EX-101.DEF  XBRL Definitions -- cvv-20221231_def                 XML   1.19M 
 9: EX-101.LAB  XBRL Labels -- cvv-20221231_lab                      XML    947K 
10: EX-101.PRE  XBRL Presentations -- cvv-20221231_pre               XML   1.23M 
 7: EX-101.SCH  XBRL Schema -- cvv-20221231                          XSD    175K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              394±   642K 
81: ZIP         XBRL Zipped Folder -- 0001437749-23-008062-xbrl      Zip    276K

‘EX-101.DEF’ — XBRL Definitions — cvv-20221231_def

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://www.cvdequipment.com/20221231/role/statement-note-15-risks-and-uncertainties" xlink:href="cvv-20221231.xsd#statement-note-15-risks-and-uncertainties" xlink:type="simple"/>

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<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisclosureTextBlockAbstract" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" xlink:type="locator"/>

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<link:definitionArc order="0" xbrldt:closed="true" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" xlink:type="arc"/>

<link:definitionArc order="0" xbrldt:closed="true" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" xlink:type="arc"/>

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<link:definitionArc order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" xlink:type="arc"/>

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<link:definitionLink xlink:role="http://www.cvdequipment.com/20221231/role/statement-document-and-entity-information" xlink:type="extended">

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<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName" xlink:label="dei_AuditorName" xlink:type="locator"/>

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<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" xlink:type="locator"/>

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<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" xlink:type="locator"/>

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<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain-default" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NumberOfOperatingSegments" xlink:label="us-gaap_NumberOfOperatingSegments" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" xlink:type="locator"/>

<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" xlink:type="locator"/>

<link:definitionArc order="0" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" xlink:type="arc"/>

</link:definitionLink>

<link:roleRef roleURI="http://www.cvdequipment.com/20221231/role/statement-note-2-summary-of-significant-accounting-policies-details-textual" xlink:href="cvv-20221231.xsd#statement-note-2-summary-of-significant-accounting-policies-details-textual" xlink:type="simple"/>

<link:definitionLink xlink:role="http://www.cvdequipment.com/20221231/role/statement-note-2-summary-of-significant-accounting-policies-details-textual" xlink:type="extended">

<link:loc xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_DK" xlink:label="country_DK" xlink:type="locator"/>

<link:loc xlink:href="cvv-20221231.xsd#cvv_ExportSalesMember" xlink:label="cvv_ExportSalesMember" xlink:type="locator"/>

<link:loc xlink:href="cvv-20221231.xsd#cvv_OneCustomerMember" xlink:label="cvv_OneCustomerMember" xlink:type="locator"/>

<link:loc xlink:href="cvv-20221231.xsd#cvv_StandardProductWarrantyPeriodFromDateOfShipment" xlink:label="cvv_StandardProductWarrantyPeriodFromDateOfShipment" xlink:type="locator"/>

<link:loc xlink:href="cvv-20221231.xsd#cvv_StandardProductWarrantyPeriodFromFinalAcceptance" xlink:label="cvv_StandardProductWarrantyPeriodFromFinalAcceptance" xlink:type="locator"/>