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%
Market cap
$31.7M
P/E
12.8×
Fwd P/E
18.7×
Dividend yield
7.97%
F-score
5/9
Altman Z
12.53
Beneish M
−2.64
Dividend safety
20/100
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)
ROE
18.18% 30.49% 39.00% 44.18% 31.50% 46.18% 26.92% 25.00% 27.94% 18.22%
ROA
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

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Columns are period end dates