Tuesday 13 October 2026
Export UG’s income statement to Excel — free account
United-Guardian, Inc.
UG Consumer Defensive Household & Personal Products
United-Guardian, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $10.5 million, down 13.4% from fiscal 2024. In the quarter to June 2026, revenue grew 9.52%, EPS grew 14.3% and free cash flow grew 428.4%, each against the same quarter a year earlier.
6.90
0.10
−1.43%
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| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
27.59 | 21.61 | 19.31 | 18.89 | 19.97 | 16.29 | 18.98 | 13.68 | 13.46 | 13.39 |
Piotroski F-Score |
4 | 8 | 9 | 7 | 5 | 8 | 5 | 6 | 7 | 5 |
Altman Z-Score |
44.59 | 39.49 | 35.91 | 35.99 | 29.39 | 23.37 | 25.52 | 16.69 | 17.61 | 12.53 |
P/S ratio |
6.59 | 6.43 | 6.27 | 6.64 | 6.01 | 5.43 | 3.85 | 3.23 | 3.61 | 2.68 |
P/FCF ratio |
33.42 | 21.09 | 17.28 | 20.69 | 18.60 | 14.54 | 19.64 | 11.77 | 14.48 | 14.83 |
Altman Z″-Score (non-manufacturers) |
23.89 | 18.93 | 18.19 | 17.49 | 17.11 | 14.82 | 17.63 | 17.48 | 16.10 | 15.38 |
Beneish M-Score |
(1.49) | (2.56) | (3.02) | (2.32) | (3.35) | (2.68) | (2.51) | (2.71) | (1.74) | (2.64) |
P/Operating CF |
113.76 | 107.17 | 80.87 | 106.32 | 98.23 | 45.40 | 78.17 | 31.21 | 163.08 | 85.62 |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 20 |
P/B ratio |
5.14 | 7.32 | 7.71 | 8.49 | 6.38 | 7.69 | 5.27 | 3.09 | 3.70 | 2.52 |
Price to Tangible BV |
5.14 | 7.32 | 7.71 | 8.49 | 6.38 | 7.69 | 5.27 | 3.09 | 3.70 | 2.52 |
EV/Sales |
5.60 | 5.78 | 5.66 | 6.06 | 5.27 | 4.84 | 3.34 | 2.40 | 2.83 | 1.87 |
EV/EBITDA |
16.87 | 13.78 | 13.18 | 14.78 | 15.23 | 11.60 | 10.15 | 8.79 | 9.22 | 8.39 |
EV/Operating CF |
26.34 | 18.77 | 15.37 | 18.40 | 16.10 | 12.69 | 16.77 | 8.30 | 9.96 | 10.03 |
EV/FCF |
28.41 | 18.95 | 15.61 | 18.88 | 16.30 | 12.97 | 17.03 | 8.73 | 11.38 | 10.34 |
Quick Ratio |
11.70 | 7.28 | 7.21 | 7.46 | 6.77 | 4.27 | 5.76 | 6.95 | 5.66 | 6.09 |
Current Ratio |
13.11 | 8.33 | 8.55 | 8.61 | 7.95 | 4.95 | 7.26 | 7.99 | 6.62 | 7.31 |
Net Debt/EBITDA |
(2.98) | (1.55) | (1.42) | (1.42) | (2.15) | (1.40) | (1.55) | (3.06) | (2.51) | (3.65) |
Debt/Assets |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Debt/Equity |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Asset Turnover |
0.71 | 0.94 | 1.06 | 1.09 | 0.90 | 1.15 | 1.11 | 0.92 | 0.91 | 0.78 |
Operating CF/Net income |
0.89 | 1.04 | 1.14 | 0.94 | 1.09 | 1.14 | 0.98 | 1.22 | 1.07 | 0.93 |
Capex/Depreciation |
(0.89) | (0.19) | (0.39) | (0.65) | (0.26) | (0.80) | (0.28) | (1.47) | (4.52) | (0.55) |
| 18.18% | 30.49% | 39.00% | 44.18% | 31.50% | 46.18% | 26.92% | 25.00% | 27.94% | 18.22% | |
| 16.90% | 27.74% | 34.27% | 38.24% | 27.22% | 38.56% | 22.46% | 21.91% | 24.33% | 15.65% | |
ROIC |
66.66% | 110.91% | 126.69% | 124.12% | 104.66% | 214.07% | 90.68% | 78.00% | 91.74% | 52.74% |
Return on Tangible Assets |
18.76% | 33.81% | 39.04% | 43.27% | 31.46% | 47.03% | 28.06% | 22.77% | 27.77% | 18.41% |
Average Days of Receivables |
54.12 | 53.63 | 45.41 | 56.32 | 46.10 | 47.51 | 41.03 | 52.54 | 42.80 | 54.93 |
Research and Development Expense of Revenue |
6.05% | 4.98% | 2.97% | 2.92% | 4.11% | 3.44% | 3.87% | 4.26% | 3.75% | 4.40% |
Selling, General and Administrative Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
0.18 | 0.12 | 0.12 | 0.11 | 0.15 | 0.12 | 0.18 | 0.30 | 0.24 | 0.36 |
Graham Number |
6.16 | 6.85 | 7.13 | 7.36 | 6.04 | 6.97 | 5.04 | 5.59 | 6.43 | 5.03 |
Earnings Yield |
3.62% | 4.63% | 5.18% | 5.29% | 5.01% | 6.14% | 5.27% | 7.31% | 7.43% | 7.47% |
Free Cash Flow Yield |
2.99% | 4.74% | 5.79% | 4.83% | 5.37% | 6.88% | 5.09% | 8.49% | 6.91% | 6.74% |
Revenue per Share |
2.35 | 2.82 | 2.93 | 2.96 | 2.39 | 3.03 | 2.76 | 2.37 | 2.65 | 2.30 |
Operating CF per Share |
0.50 | 0.87 | 1.08 | 0.97 | 0.78 | 1.16 | 0.55 | 0.68 | 0.75 | 0.43 |
Capex per Share |
(0.04) | (0.01) | (0.02) | (0.02) | (0.01) | (0.03) | (0.01) | (0.03) | (0.09) | (0.01) |
Free Cash Flow per Share |
0.46 | 0.86 | 1.06 | 0.95 | 0.77 | 1.13 | 0.54 | 0.65 | 0.66 | 0.42 |
Cash per Share |
2.32 | 1.84 | 1.78 | 1.72 | 1.78 | 1.78 | 1.41 | 1.98 | 2.05 | 1.87 |
Shareholders Equity per Share |
3.01 | 2.48 | 2.38 | 2.31 | 2.25 | 2.14 | 2.02 | 2.48 | 2.59 | 2.44 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
3.01 | 2.48 | 2.38 | 2.31 | 2.25 | 2.14 | 2.02 | 2.48 | 2.59 | 2.44 |
Free Cash Flow |
2.12 | 3.95 | 4.88 | 4.36 | 3.55 | 5.20 | 2.49 | 2.99 | 3.03 | 1.91 |
Working Capital |
12.67 | 10.43 | 10.32 | 10.22 | 9.83 | 9.25 | 8.60 | 10.72 | 10.75 | 10.53 |
Capital Expenditures |
(0.17) | (0.04) | (0.07) | (0.11) | (0.04) | (0.12) | (0.04) | (0.16) | (0.43) | (0.06) |
Net Current Asset Value |
12.67 | 10.39 | 10.07 | 9.84 | 9.68 | 9.16 | 8.60 | 10.72 | 10.75 | 10.32 |
EV/EBIT |
17.80 | 14.31 | 13.64 | 15.26 | 15.92 | 11.89 | 10.49 | 9.11 | 9.47 | 8.79 |
Capex to Sales |
0.02 | 0.00 | 0.01 | 0.01 | 0.00 | 0.01 | 0.00 | 0.01 | 0.04 | 0.01 |
Price to Operating Income |
20.94 | 15.93 | 15.10 | 16.73 | 18.17 | 13.34 | 12.10 | 12.29 | 12.04 | 12.61 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.17 | 0.21 | 0.23 | 0.23 | 0.25 | 0.22 | 0.24 | 0.17 | 0.10 | 0.12 |
Cash ROIC |
8.68% | 19.93% | 25.53% | 23.52% | 19.16% | 28.89% | 15.79% | 14.59% | 14.25% | 9.63% |
Accounts Receivable Turnover |
8.51 | 7.40 | 7.52 | 7.21 | 6.30 | 8.70 | 7.84 | 7.27 | 8.13 | 6.99 |
Accounts Payable Turnover |
54.37 | 24.26 | 19.75 | 43.82 | 94.42 | 25.97 | 27.18 | 66.50 | 20.46 | 11.93 |
Inventory Turnover |
3.83 | 4.08 | 3.79 | 4.19 | 3.70 | 4.07 | 3.89 | 3.78 | 4.28 | 3.65 |
Average Days of Payables |
6.19 | 24.39 | 12.76 | 4.61 | 2.38 | 26.09 | 1.85 | 8.95 | 27.11 | 32.47 |
Days of Inventory on Hand |
93.88 | 92.29 | 101.25 | 78.54 | 106.06 | 89.59 | 101.77 | 81.50 | 92.63 | 101.84 |
Average Receivables |
1.27 | 1.75 | 1.79 | 1.89 | 1.74 | 1.60 | 1.62 | 1.50 | 1.50 | 1.51 |
Average Payables |
0.09 | 0.22 | 0.27 | 0.13 | 0.05 | 0.22 | 0.22 | 0.08 | 0.28 | 0.45 |
Average Inventory |
1.27 | 1.30 | 1.41 | 1.35 | 1.32 | 1.41 | 1.54 | 1.45 | 1.34 | 1.48 |
Average Assets |
15.28 | 13.86 | 12.70 | 12.45 | 12.14 | 12.08 | 11.44 | 11.78 | 13.36 | 13.45 |
Average Common Equity |
14.20 | 12.61 | 11.16 | 10.78 | 10.49 | 10.09 | 9.54 | 10.33 | 11.64 | 11.56 |
Columns are period end dates