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

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Columns are period end dates