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. 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 Cv (or flow-capacity rating of valve) can be expressed as :