Financial Review: CVR Partners (NYSE:UAN) & Linde (OTCMKTS:LNAGF)

Linde (OTCMKTS:LNAGF) and CVR Partners (NYSE:UAN) are both materials companies, but which is the better business? We will contrast the two businesses based on the strength of their dividends, earnings, institutional ownership, analyst recommendations, valuation, profitability and risk.

Institutional and Insider Ownership

43.8% of CVR Partners shares are owned by institutional investors. 0.4% of CVR Partners shares are owned by company insiders. Strong institutional ownership is an indication that hedge funds, large money managers and endowments believe a stock will outperform the market over the long term.

Profitability

This table compares Linde and CVR Partners’ net margins, return on equity and return on assets.

	Net Margins	Return on Equity	Return on Assets
Linde	N/A	N/A	N/A
CVR Partners	23.67%	51.56%	15.70%

Valuation & Earnings

This table compares Linde and CVR Partners”s gross revenue, earnings per share and valuation.

	Gross Revenue	Price/Sales Ratio	Net Income	Earnings Per Share	Price/Earnings Ratio
Linde	N/A	N/A	N/A	N/A	N/A
CVR Partners	$676.86 million	1.90	$98.66 million	$15.16	8.04

CVR Partners has higher revenue and earnings than Linde.

Analyst Ratings

This is a breakdown of recent ratings and price targets for Linde and CVR Partners, as reported by MarketBeat.com.

	Sell Ratings	Hold Ratings	Buy Ratings	Strong Buy Ratings	Rating Score
Linde	0	0	0	0	0.00
CVR Partners	0	0	1	0	3.00

Summary

CVR Partners beats Linde on 8 of the 8 factors compared between the two stocks.

About Linde

Linde Aktiengesellschaft operates as a gases and engineering company worldwide. It operates in two divisions, Gases and Engineering. The Gases division produces and distributes atmospheric gases oxygen, nitrogen, and argon; and hydrogen, acetylene, carbon monoxide, carbon dioxide, shielding gases, noble gases, and high-purity specialty gases for use in industry, commerce, science, and research sectors, as well as develops and distributes procedures and systems for gas applications. This division also offers pharmaceutical and medical gases and services to the healthcare industry; and support services, technical equipment, and safety products, as well as develops hydrogen technology. The Engineering division provides planning, project development, and construction services with a focus on market segments, such as olefin, natural gas, air separation, and hydrogen and synthesis gas plants. This division's plants are used in various fields, including the petrochemical and chemical industries; in refineries and fertilizer plants; to recover air gases; to produce hydrogen and synthesis gases; to treat natural gas; and to produce noble gases. Linde Aktiengesellschaft is headquartered in Munich, Germany. As of October 31, 2018, Linde Aktiengesellschaft operates as a subsidiary of Linde plc.

About CVR Partners

CVR Partners, LP, together with its subsidiaries, engages in the production and sale of nitrogen fertilizer products in the United States. The company offers ammonia products for agricultural and industrial customers; and urea ammonium nitrate products to agricultural customers, as well as retailers and distributors. CVR GP, LLC serves as the general partner of the company. CVR Partners, LP was incorporated in 2007 and is based in Sugar Land, Texas. CVR Partners, LP is a subsidiary of CVR Energy, Inc.