NASDAQ : UG
United-Guardian, Inc. — Financial statements
Consumer Staples · Household & Personal Products · United States
Last price 6.66 USD (Oct 29, 2026, 4:00 PM EDT) · Market cap 30.60M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
United-Guardian, Inc. (UG) reported revenue of 11.21M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 11.21M | 10.55M | 12.18M | 10.89M | 12.70M | 13.93M |
| Cost of Revenue | 5.95M | 5.40M | 5.72M | 5.48M | 6.00M | 5.75M |
| Gross Profit | 5.26M | 5.14M | 6.46M | 5.41M | 6.70M | 8.18M |
| Selling, General & Admin | 2.44M | 2.43M | 2.36M | 2.08M | 2.17M | 2.04M |
| Research & Development | 480.80K | 463.64K | 456.78K | 463.99K | 490.77K | 478.64K |
| Operating Expenses | 2.92M | 2.90M | 2.81M | 2.54M | 2.66M | 2.51M |
| Operating Income | 2.33M | 2.24M | 3.65M | 2.86M | 4.04M | 5.67M |
| Interest & Investment Income | 350.31K | 365.31K | 434.68K | 306.65K | 236.69K | 233.86K |
| EBT Excluding Unusual Items | 2.68M | 2.61M | 4.08M | 3.17M | 4.27M | 5.90M |
| Gain (Loss) on Sale of Investments | 63.54K | 34.36K | 26.99K | 81.09K | -1.05M | -23.02K |
| Gain (Loss) on Sale of Assets | 8.31K | |||||
| Pretax Income | 3.10M | 2.64M | 4.11M | 3.25M | 3.23M | 5.88M |
| Income Tax Expense | 629.70K | 537.28K | 857.58K | 669.41K | 658.17K | 1.22M |
| Net Income | 2.47M | 2.11M | 3.25M | 2.58M | 2.57M | 4.66M |
| Net Income to Common | 2.47M | 2.11M | 3.25M | 2.58M | 2.57M | 4.66M |
| Shares Outstanding (Basic) | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M |
| Shares Outstanding (Diluted) | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M |
| EPS (Basic) | 0.54 | 0.46 | 0.71 | 0.56 | 0.56 | 1.01 |
| EPS (Diluted) | 0.54 | 0.46 | 0.71 | 0.56 | 0.56 | 1.01 |
| Free Cash Flow | 3.40M | 1.91M | 3.03M | 2.98M | 2.45M | 5.20M |
| Free Cash Flow Per Share | 0.74 | 0.41 | 0.66 | 0.65 | 0.53 | 1.13 |
| Dividend Per Share | 0.40 | 0.50 | 0.70 | 0.35 | 0.68 | 1.13 |
| Gross Margin | 46.90% | 48.75% | 53.03% | 49.66% | 52.78% | 58.74% |
| Operating Margin | 20.82% | 21.27% | 29.94% | 26.30% | 31.79% | 40.68% |
| Profit Margin | 22.00% | 19.97% | 26.69% | 23.71% | 20.23% | 33.44% |
| Free Cash Flow Margin | 30.33% | 18.09% | 24.90% | 27.37% | 19.29% | 37.31% |
| EBITDA | 2.45M | 2.35M | 3.74M | 2.97M | 4.17M | 5.81M |
| EBITDA Margin | 21.86% | 22.30% | 30.72% | 27.27% | 32.86% | 41.73% |
| D&A For EBITDA | 116.39K | 108.20K | 95.89K | 105.68K | 135.40K | 145.98K |
| EBIT | 2.33M | 2.24M | 3.65M | 2.86M | 4.04M | 5.67M |
| EBIT Margin | 20.82% | 21.27% | 29.94% | 26.30% | 31.79% | 40.68% |
| Effective Tax Rate | 20.34% | 20.33% | 20.87% | 20.59% | 20.39% | 20.75% |
| Advertising Expenses | 19.00K | 31.00K |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 2.39M | 1.25M | 1.88M | 8.24M | 830.45K | 531.21K |
| Short-Term Investments | 7.20M | 7.32M | 7.52M | 851.32K | 5.65M | 7.64M |
| Cash & Short-Term Investments | 9.59M | 8.57M | 9.40M | 9.09M | 6.48M | 8.17M |
| Receivables | 1.69M | 1.59M | 1.43M | 1.57M | 1.43M | 1.81M |
| Inventory | 1.18M | 1.51M | 1.45M | 1.22M | 1.67M | 1.41M |
| Prepaid Expenses | 210.88K | 207.84K | 207.80K | 191.71K | 201.85K | 192.58K |
| Other Current Assets | 39.82K | 325.16K | 179.02K | 176.22K | 185.23K | |
| Total Current Assets | 12.71M | 12.20M | 12.67M | 12.25M | 9.97M | 11.58M |
| Property, Plant & Equipment | 877.81K | 907.18K | 956.39K | 619.20K | 559.16K | 658.86K |
| Long-Term Deferred Tax Assets | 175.40K | 50.93K | 110.54K | |||
| Total Assets | 13.59M | 13.11M | 13.80M | 12.92M | 10.64M | 12.24M |
| Accounts Payable | 499.75K | 480.79K | 425.00K | 134.45K | 30.41K | 410.89K |
| Accrued Expenses | 993.90K | 970.00K | 1.19M | 1.12M | 952.90K | 1.31M |
| Current Income Taxes Payable | 88.74K | |||||
| Current Unearned Revenue | 8.13K | 12.18K | 15.50K | 190.16K | ||
| Other Current Liabilities | 235.52K | 206.35K | 298.26K | 269.11K | 390.37K | 334.48K |
| Total Current Liabilities | 1.74M | 1.67M | 1.91M | 1.53M | 1.37M | 2.34M |
| Long-Term Deferred Tax Liabilities | 224.35K | 207.25K | 83.22K | |||
| Total Liabilities | 1.96M | 1.88M | 1.91M | 1.53M | 1.37M | 2.42M |
| Common Stock | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K |
| Retained Earnings | 11.17M | 10.77M | 11.42M | 10.93M | 8.81M | 9.36M |
| Shareholders' Equity | 11.63M | 11.23M | 11.88M | 11.39M | 9.27M | 9.82M |
| Total Liabilities & Equity | 13.59M | 13.11M | 13.80M | 12.92M | 10.64M | 12.24M |
| Net Cash (Debt) | 9.59M | 8.57M | 9.40M | 9.09M | 6.48M | 8.17M |
| Net Cash Per Share | 2.09 | 1.87 | 2.05 | 1.98 | 1.41 | 1.78 |
| Filing Date Shares Outstanding | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M |
| Total Common Shares Outstanding | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M | 4.59M |
| Working Capital | 10.98M | 10.53M | 10.75M | 10.72M | 8.60M | 9.25M |
| Book Value Per Share | 2.53 | 2.44 | 2.59 | 2.48 | 2.02 | 2.14 |
| Tangible Book Value | 11.63M | 11.23M | 11.88M | 11.39M | 9.27M | 9.82M |
| Tangible Book Value Per Share | 2.53 | 2.44 | 2.59 | 2.48 | 2.02 | 2.14 |
| Land | 69.00K | 69.00K | 69.00K | 69.00K | 69.00K | 69.00K |
| Buildings | 3.37M | 3.35M | 3.34M | 2.98M | 2.90M | 2.85M |
| Machinery | 4.78M | 4.79M | 4.74M | 4.67M | 4.59M | 4.61M |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 2.47M | 2.11M | 3.25M | 2.58M | 2.57M | 4.66M |
| Depreciation & Amortization | 116.39K | 108.20K | 95.89K | 105.68K | 135.40K | 145.98K |
| Loss (Gain) From Sale of Assets | -8.31K | -10.00K | 2.44K | -14.80K | ||
| Loss (Gain) From Sale of Investments | -63.54K | -34.36K | -26.99K | -81.09K | 1.05M | 23.02K |
| Provision & Write-off of Bad Debts | -358.00 | 2.83K | -2.33K | -3.39K | -189.00 | 6.24K |
| Other Operating Activities | 140.04K | 381.85K | -138.68K | 42.61K | -164.77K | -68.46K |
| Change in Accounts Receivable | 217.03K | -161.26K | 140.71K | -135.87K | 385.96K | -431.88K |
| Change in Inventory | 358.37K | -54.98K | -214.28K | 465.51K | -290.22K | 4.98K |
| Change in Accounts Payable | 84.15K | 55.79K | 290.55K | 104.03K | -380.48K | 379.09K |
| Change in Unearned Revenue | -120.50K | 12.18K | -15.50K | 15.50K | -190.16K | 190.16K |
| Change in Income Taxes | 332.84K | -146.15K | -2.80K | 9.01K | -273.97K | 187.84K |
| Change in Other Net Operating Assets | -55.59K | -303.02K | 88.79K | 51.13K | -314.60K | 232.56K |
| Operating Cash Flow | 3.47M | 1.97M | 3.47M | 3.14M | 2.53M | 5.31M |
| Capital Expenditures | -66.78K | -58.99K | -433.08K | -165.72K | -75.18K | -116.38K |
| Sale of Property, Plant & Equipment | 8.31K | 10.00K | 37.04K | |||
| Investment in Securities | -486.87K | 234.34K | -6.64M | 4.88M | 935.70K | -67.10K |
| Investing Cash Flow | -545.34K | 175.34K | -7.08M | 4.73M | 897.56K | -183.47K |
| Common Dividends Paid | -2.30M | -2.77M | -2.76M | -459.39K | -3.12M | -5.19M |
| Financing Cash Flow | -2.30M | -2.77M | -2.76M | -459.39K | -3.12M | -5.19M |
| Net Cash Flow | 622.26K | -624.56K | -6.37M | 7.41M | 299.24K | -60.23K |
| Free Cash Flow | 3.40M | 1.91M | 3.03M | 2.98M | 2.45M | 5.20M |
| Free Cash Flow Margin | 30.33% | 18.09% | 24.90% | 27.37% | 19.29% | 37.31% |
| Free Cash Flow Per Share | 0.74 | 0.41 | 0.66 | 0.65 | 0.53 | 1.13 |
| Levered Free Cash Flow | 2.32M | 845.77K | 2.21M | 2.22M | 1.55M | 4.14M |
| Unlevered Free Cash Flow | 2.32M | 845.77K | 2.21M | 2.22M | 1.55M | 4.14M |
| Cash Income Tax Paid | 150.81K | 300.78K | 1.05M | 600.00K | 1.12M | 1.10M |
| Change in Working Capital | 816.31K | -597.44K | 287.49K | 509.30K | -1.06M | 562.77K |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 32.99M | 28.30M | 43.92M | 33.08M | 47.96M | 75.58M |
| Enterprise Value | 23.39M | 20.00M | 34.43M | 25.03M | 40.81M | 65.99M |
| Last Close Price | 7.07 | 5.73 | 8.38 | 5.96 | 8.54 | 12.84 |
| PE Ratio | 13.38 | 13.44 | 13.51 | 12.81 | 18.67 | 16.22 |
| Forward PE | 20.41 | 20.41 | 20.41 | 20.41 | 20.41 | |
| PS Ratio | 2.99 | 2.68 | 3.60 | 3.04 | 3.78 | 5.43 |
| PB Ratio | 2.79 | 2.52 | 3.70 | 2.90 | 5.18 | 7.70 |
| P/TBV Ratio | 2.88 | 2.52 | 3.70 | 2.90 | 5.18 | 7.70 |
| P/FCF Ratio | 9.87 | 14.83 | 14.48 | 11.11 | 19.58 | 14.54 |
| P/OCF Ratio | 9.68 | 14.39 | 12.67 | 10.52 | 19.00 | 14.22 |
| PEG Ratio | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | |
| EV/Sales Ratio | 2.14 | 1.90 | 2.83 | 2.30 | 3.21 | 4.74 |
| EV/EBITDA Ratio | 9.77 | 8.50 | 9.20 | 8.43 | 9.78 | 11.35 |
| EV/EBIT Ratio | 10.26 | 8.91 | 9.44 | 8.74 | 10.11 | 11.64 |
| EV/FCF Ratio | 7.04 | 10.48 | 11.35 | 8.40 | 16.66 | 12.70 |
| Net Debt / Equity Ratio | -0.82 | -0.76 | -0.79 | -0.80 | -0.70 | -0.83 |
| Net Debt / EBITDA Ratio | -3.92 | -3.65 | -2.51 | -3.06 | -1.55 | -1.41 |
| Net Debt / FCF Ratio | -2.82 | -4.49 | -3.10 | -3.05 | -2.65 | -1.57 |
| Asset Turnover | 0.83 | 0.78 | 0.91 | 0.92 | 1.11 | 1.15 |
| Inventory Turnover | 4.39 | 3.65 | 4.28 | 3.79 | 3.89 | 4.07 |
| Quick Ratio | 6.50 | 6.09 | 5.66 | 6.95 | 5.76 | 4.27 |
| Current Ratio | 7.32 | 7.31 | 6.62 | 7.99 | 7.26 | 4.96 |
| Return on Equity (ROE) | 21.35% | 18.22% | 27.94% | 25.00% | 26.92% | 46.18% |
| Return on Assets (ROA) | 10.81% | 10.42% | 17.06% | 15.19% | 22.05% | 29.32% |
| Return on Invested Capital (ROIC) | 75.82% | 69.51% | 120.77% | 89.56% | 144.86% | 234.78% |
| Return on Capital Employed (ROCE) | 19.70% | 19.60% | 30.70% | 25.10% | 43.60% | 57.20% |
| Earnings Yield | 7.47% | 7.44% | 7.40% | 7.80% | 5.36% | 6.16% |
| FCF Yield | 10.14% | 6.74% | 6.91% | 9.01% | 5.11% | 6.88% |
| Dividend Yield | 6.85% | 8.12% | 7.32% | 4.86% | 6.51% | 6.87% |
| Payout Ratio | 102.49% | 131.39% | 84.79% | 17.80% | 121.56% | 111.41% |
| Total Shareholder Return | 6.85% | 8.12% | 7.32% | 4.86% | 6.51% | 6.87% |