Reference

The flow coefficient of a device is a relative measure of its efficiency at allowing fluid flow. It describes the relationship between the pressure drop across an orifice, valve or other assembly and the corresponding flow rate.

Mathematically the flow coefficient can be expressed as:



where:
Cv = Flow coefficient or flow capacity rating of valve.
F = Rate of flow (US gallons per minute).
SG = Specific gravity of fluid (Water = 1).
ΔP = Pressure drop across valve (psi).
In more practical terms, the flow coefficient Cv is the volume (in US gallons) of water at 60°F that will flow per minute through a valve with a pressure drop of 1 psi across the valve.
The use of the flow coefficient offers a standard method of comparing valve capacities and sizing valves for specific applications that is widely accepted by industry.