United-Guardian, Inc. (UG) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 17, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 11, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the UG SEC filings page.
United-Guardian, Inc. (UG) reported $11.2M in revenue over the twelve months to Jun 30, 2026, up 3.2% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
United-Guardian remains lightly leveraged and cash-generative, but FY2025 shows weaker sales hitting profits faster than cash conversion.
FY2025 revenue declined13.4% while operating margin fell to21.3% , showing costs absorbed a disproportionate share of sales as activity weakened. Operating cash flow conversion was 0.9x net income in FY2025 versus 1.1x in FY2024, so reported earnings remained cash-backed but converted less completely.
The balance-sheet posture is conservative: reported debt-to-equity was 0.2x and current ratio was 7.3x, indicating limited reliance on obligations and substantial current-asset coverage. That cushion persisted as the current ratio moved from 6.6x to 7.3x, indicating liquidity remained ample through the weaker year.
FY2025 capital expenditures were only
Financial Health Signals
Scored against operating companies for FY2025. Each of the six dimensions is a percentile rank within that peer group; the overall is their average, with missing dimensions counted as zero out of six. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of United-Guardian, Inc.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
United-Guardian, Inc. has an operating margin of 21.3%, meaning the company retains $21 of operating profit per $100 of revenue. This strong profitability earns a score of 87/100, reflecting efficient cost management and pricing power. This is down from 29.9% the prior year.
United-Guardian, Inc.'s revenue declined 13.4% year-over-year, from $12.2M to $10.5M. This contraction results in a growth score of 26/100.
United-Guardian, Inc. carries a low D/E ratio of 0.17, meaning only $0.17 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 77/100, indicating a strong balance sheet with room for future borrowing.
With a current ratio of 7.31, United-Guardian, Inc. holds $7.31 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 96/100.
United-Guardian, Inc. converts 18.1% of revenue into free cash flow ($1.9M). This strong cash generation earns a score of 88/100.
United-Guardian, Inc. earns a strong 18.8% return on equity (ROE), meaning it generates $19 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 83/100. This is down from 27.4% the prior year.
United-Guardian, Inc. scores 13.53, well above the 2.99 safe threshold. The score is driven primarily by a large market capitalization ($31.4M) relative to total liabilities ($1.9M). This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.
Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.
United-Guardian, Inc. passes 4 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, neither operating efficiency signal passes.
For every $1 of reported earnings, United-Guardian, Inc. generates $0.93 in operating cash flow ($2.0M OCF vs $2.1M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Key Financial Metrics
Earnings & Revenue
United-Guardian, Inc. generated $3.1M in revenue in Q2 2026. This represents an increase of 9.5% from the same quarter a year earlier. Against the prior quarter it is up 8.2%.
United-Guardian, Inc.'s EBITDA was $783K in Q2 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 8.7% from the same quarter a year earlier. Against the prior quarter it is up 16.7%.
United-Guardian, Inc. reported $729K in net income in Q2 2026. This represents an increase of 16.2% from the same quarter a year earlier. Against the prior quarter it is down 11.0%.
Not reported for Q2 2026.
Cash & Balance Sheet
United-Guardian, Inc. generated $1.5M in free cash flow in Q2 2026, representing cash available after capex. This represents an increase of 425.5% from the same quarter a year earlier. Against the prior quarter it is up 152.4%.
United-Guardian, Inc. held $2.4M in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Margins & Returns
United-Guardian, Inc.'s gross margin was 49.7% in Q2 2026, indicating the percentage of revenue retained after direct costs. This is down 3.0 percentage points from the same quarter a year earlier. Against the prior quarter it is up 0.1 percentage points.
United-Guardian, Inc.'s operating margin was 24.3% in Q2 2026, reflecting core business profitability. This is down 0.2 percentage points from the same quarter a year earlier. Against the prior quarter it is up 1.9 percentage points.
United-Guardian, Inc.'s net profit margin was 23.4% in Q2 2026, showing the share of revenue converted to profit. This is up 1.3 percentage points from the same quarter a year earlier. Against the prior quarter it is down 5.1 percentage points.
United-Guardian, Inc.'s ROE was 6.3% in Q2 2026, measuring profit generated per dollar of shareholder equity. This is up 0.8 percentage points from the same quarter a year earlier. Against the prior quarter it is down 1.2 percentage points.
Capital Allocation
United-Guardian, Inc. invested $124K in research and development in Q2 2026. This represents an increase of 15.3% from the same quarter a year earlier. Against the prior quarter it is up 8.1%.
United-Guardian, Inc. invested $19K in capex in Q2 2026, funding long-term assets and infrastructure. This represents an increase of 8.5% from the same quarter a year earlier. Against the prior quarter it is up 93.4%.
Not reported for Q2 2026.
UG Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Revenue | $3.1M+9.5% | $2.9M+15.8% | $3.0M+19.6% | $2.3M-26.0% | $2.8M-16.3% | $2.5M-23.8% | $2.5M-5.0% | $3.1M+0.1% |
| Cost of Revenue | $1.6M+16.5% | $1.4M+28.9% | $1.6M+36.3% | $1.3M-6.9% | $1.3M-14.1% | $1.1M-27.8% | $1.2M-1.0% | $1.4M-19.4% |
| Gross Profit | $1.5M+3.2% | $1.4M+4.9% | $1.3M+4.0% | $953K-42.3% | $1.5M-18.1% | $1.4M-20.0% | $1.3M-8.4% | $1.7M+26.2% |
| R&D Expenses | $124K+15.3% | $115K+0.5% | $124K-5.2% | $117K+5.4% | $108K-3.4% | $114K+11.1% | $131K+19.0% | $111K+13.2% |
| Operating Income | $754K+8.4% | $642K+5.2% | $722K+29.8% | $215K-77.3% | $695K-37.6% | $611K-40.5% | $556K-29.7% | $949K+31.5% |
| EBITDA | $783K+8.7% | $671K+5.6% | $753K+29.2% | $242K-75.0% | $721K-36.7% | $636K-39.5% | $583K-29.2% | $971K+29.9% |
| Income Tax | $189K+15.4% | $214K+45.7% | $168K+22.8% | $58K-74.9% | $164K-34.2% | $147K-38.9% | $137K-29.1% | $231K+43.9% |
| Net Income | $729K+16.2% | $819K+46.0% | $650K+29.0% | $268K-69.0% | $627K-34.4% | $561K-39.4% | $504K-31.7% | $865K+38.1% |
| EPS (Basic) | $0.16+14.3% | $0.18+50.0% | $0.14+27.3% | $0.06-68.4% | $0.14-33.3% | $0.12-40.0% | $0.11-31.3% | $0.19+35.7% |
Not reported in any period shown, so not listed: SG&A Expenses, Interest Expense, EPS (Diluted), Diluted Shares (Avg).
UG Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $13.6M+1.5% | $12.7M-0.5% | $13.1M-5.0% | $12.2M-8.1% | $13.4M-3.2% | $12.8M-2.2% | $13.8M+6.8% | $13.3M+8.9% |
| Current Assets | $12.7M+2.0% | $11.8M+1.0% | $12.2M-3.7% | $11.2M-9.9% | $12.5M-5.1% | $11.7M-5.9% | $12.7M+3.4% | $12.5M+7.5% |
| Cash & Equivalents | $2.4M+35.2% | $736K-42.0% | $1.3M-33.3% | $861K-64.7% | $1.8M-79.0% | $1.3M-82.1% | $1.9M-77.2% | $2.4M-65.7% |
| Short-Term Investments | $7.2M+8.3% | $7.3M+6.5% | $7.3M-2.7% | $7.4M+5.5% | $6.7M+357.7% | $6.9M+346.0% | $7.5M+783.6% | $7.1M+659.5% |
| Inventory | $1.2M-23.0% | $1.3M-12.1% | $1.5M+3.8% | $1.4M+18.2% | $1.5M+30.7% | $1.5M+17.5% | $1.5M+18.7% | $1.2M-3.0% |
| Accounts Receivable | $1.7M-11.4% | $2.0M+29.4% | $1.6M+11.1% | $1.2M-22.3% | $1.9M+13.7% | $1.6M-27.2% | $1.4M-8.8% | $1.5M-17.7% |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $2.0M+1.5% | $1.8M-6.8% | $1.9M-2.0% | $1.6M-14.8% | $1.9M+12.8% | $1.9M+2.4% | $1.9M+24.8% | $1.9M+23.2% |
| Current Liabilities | $1.7M-6.3% | $1.5M-23.9% | $1.7M-12.8% | $1.6M-14.8% | $1.9M+8.2% | $1.9M+3.5% | $1.9M+24.8% | $1.9M+27.3% |
| Non-Current Liabilities | $224K+186.5% | $330K | $207K | $0 | $78K | $0-100.0% | $0 | $0-100.0% |
| Total Equity | $11.6M+1.5% | $10.9M+0.6% | $11.2M-5.5% | $10.6M-7.0% | $11.5M-5.4% | $10.8M-3.0% | $11.9M+4.3% | $11.4M+6.8% |
| Retained Earnings | $11.2M+1.5% | $10.4M+0.6% | $10.8M-5.7% | $10.1M-7.3% | $11.0M-5.7% | $10.4M-3.1% | $11.4M+4.5% | $10.9M+7.1% |
Not reported in any period shown, so not listed: Goodwill, Long-Term Debt.
UG Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $1.5M+401.2% | $605K+87.7% | $330K+22.7% | $1.0M-17.7% | $303K-77.1% | $322K-50.0% | $269K-76.1% | $1.2M+5.5% |
| Depreciation & Amortization | $29K+16.7% | $29K+15.9% | $31K+16.6% | $27K+25.7% | $25K+4.3% | $25K+5.6% | $26K-15.9% | $22K-14.6% |
| Capital Expenditures | $19K+8.5% | $10K+174.0% | $23K-92.8% | $15K-50.2% | $18K-73.0% | $4K-83.6% | $315K+237.5% | $31K-55.3% |
| Free Cash Flow | $1.5M+425.5% | $595K+86.7% | $308K+771.3% | $996K-16.9% | $286K-77.3% | $318K-48.8% | -$46K-104.4% | $1.2M+9.3% |
| Investing Cash Flow | $135K-34.6% | $30K-95.6% | $60K+107.2% | -$770K+86.2% | $206K+2496.8% | $679K+202.1% | -$836K-144210.5% | -$5.6M-7650.4% |
| Financing Cash Flow | $0+100.0% | -$1.1M+28.5% | $0 | -$1.1M+28.6% | -$10K | -$1.6M-40.0% | $0 | -$1.6M-250.0% |
| Dividends Paid | $0-100.0% | $1.1M-28.5% | $0 | $1.1M-28.6% | $10K | $1.6M+40.0% | $0 | $1.6M+250.0% |
Not reported in any period shown, so not listed: Stock-Based Compensation, Share Buybacks.
UG Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 49.7%-3.0pp | 49.6%-5.1pp | 45.0%-6.7pp | 42.1%-11.9pp | 52.8%-1.2pp | 54.7%+2.6pp | 51.7%-1.9pp | 54.0%+11.2pp |
| Operating Margin | 24.3%-0.2pp | 22.4%-2.2pp | 24.4%+1.9pp | 9.5%-21.5pp | 24.5%-8.4pp | 24.6%-6.9pp | 22.5%-7.9pp | 31.0%+7.4pp |
| Net Margin | 23.4%+1.3pp | 28.5%+5.9pp | 21.9%+1.6pp | 11.9%-16.4pp | 22.1%-6.1pp | 22.6%-5.8pp | 20.3%-7.9pp | 28.3%+7.8pp |
| Return on Equity | 6.3%+0.8pp | 7.5%+2.3pp | 5.8%+1.5pp | 2.5%-5.1pp | 5.5%-2.4pp | 5.2%-3.1pp | 4.2%-2.2pp | 7.6%+1.7pp |
| Return on Assets | 5.4%+0.7pp | 6.5%+2.1pp | 5.0%+1.3pp | 2.2%-4.3pp | 4.7%-2.2pp | 4.4%-2.7pp | 3.6%-2.1pp | 6.5%+1.4pp |
| Current Ratio | 7.32+0.6x | 8.05+2.0x | 7.31+0.7x | 7.04+0.4x | 6.73-0.9x | 6.07-0.6x | 6.62-1.4x | 6.66-1.2x |
| Debt-to-Equity | 0.170.0x | 0.160.0x | 0.170.0x | 0.150.0x | 0.170.0x | 0.180.0x | 0.160.0x | 0.160.0x |
| Asset Turnover | 0.230.0x | 0.230.0x | 0.230.0x | 0.190.0x | 0.210.0x | 0.19-0.1x | 0.180.0x | 0.230.0x |
| FCF Margin | 48.3%+38.2pp | 20.7%+7.9pp | 10.4%+12.3pp | 44.0%+4.8pp | 10.1%-27.1pp | 12.8%-6.3pp | -1.8%-41.5pp | 39.1%+3.3pp |
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| United-Guardian, Inc. UG | FY2025 | $10.5M | $2.1M | 20.0% | $31.4M | 76/100 |
| Raytech Holding Limited RAY | FY2026 | $18.2M | $2.1M | 11.7% | $16.4M | 61/100 |
| Park Ha Biological Technology Co., Ltd. PHH | FY2025 | $2.5M | -$24.4M | N/A | $11.3M | 43/100 |
| Tantech Holdings Ltd. TANH | FY2025 | $38.4M | -$31.0M | -80.9% | $9.1M | 36/100 |
| Grove Collaborative Holdings, Inc. GROV | FY2025 | $173.7M | -$11.7M | -6.7% | $41.8M | 35/100 |
| Big Tree Cloud Holdings Limited DSY | FY2025 | $2.6M | -$32.5M | N/A | $15.5M | 8/100 |
Where United-Guardian, Inc. Ranks
Frequently Asked Questions
What is United-Guardian, Inc.'s annual revenue?
United-Guardian, Inc. (UG) reported $10.5M in total revenue for fiscal year 2025. This represents a -13.4% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is United-Guardian, Inc.'s revenue growing?
United-Guardian, Inc. (UG) revenue declined by 13.4% year-over-year, from $12.2M to $10.5M in fiscal year 2025.
Is United-Guardian, Inc. profitable?
Yes, United-Guardian, Inc. (UG) reported a net income of $2.1M in fiscal year 2025, with a net profit margin of 20.0%.
What is United-Guardian, Inc.'s EBITDA?
United-Guardian, Inc. (UG) had EBITDA of $2.4M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is United-Guardian, Inc.'s gross margin?
United-Guardian, Inc. (UG) had a gross margin of 48.8% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is United-Guardian, Inc.'s operating margin?
United-Guardian, Inc. (UG) had an operating margin of 21.3% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is United-Guardian, Inc.'s net profit margin?
United-Guardian, Inc. (UG) had a net profit margin of 20.0% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is United-Guardian, Inc.'s return on equity (ROE)?
United-Guardian, Inc. (UG) has a return on equity of 18.8% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is United-Guardian, Inc.'s free cash flow?
United-Guardian, Inc. (UG) generated $1.9M in free cash flow during fiscal year 2025. This represents a -37.1% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is United-Guardian, Inc.'s operating cash flow?
United-Guardian, Inc. (UG) generated $2.0M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are United-Guardian, Inc.'s total assets?
United-Guardian, Inc. (UG) had $13.1M in total assets as of fiscal year 2025, including both current and long-term assets.
What are United-Guardian, Inc.'s capital expenditures?
United-Guardian, Inc. (UG) invested $59K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
How much does United-Guardian, Inc. spend on research and development?
United-Guardian, Inc. (UG) invested $464K in research and development during fiscal year 2025.
What is United-Guardian, Inc.'s current ratio?
United-Guardian, Inc. (UG) had a current ratio of 7.31 as of fiscal year 2025, which is generally considered healthy.
What is United-Guardian, Inc.'s debt-to-equity ratio?
United-Guardian, Inc. (UG) had a debt-to-equity ratio of 0.17 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is United-Guardian, Inc.'s return on assets (ROA)?
United-Guardian, Inc. (UG) had a return on assets of 16.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is United-Guardian, Inc.'s P/E ratio?
United-Guardian, Inc. (UG) trades at 12.7x earnings, its market capitalization divided by net income of $2.5M net income, trailing 12 months to June 30, 2026. The market capitalization is $31.4M as of Oct 17, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is United-Guardian, Inc.'s price-to-sales ratio?
United-Guardian, Inc. (UG) trades at 2.8x sales, its market capitalization divided by revenue of $11.2M revenue, trailing 12 months to June 30, 2026. The market capitalization is $31.4M as of Oct 17, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is United-Guardian, Inc.'s Altman Z-Score?
United-Guardian, Inc. (UG) has an Altman Z-Score of 13.53, placing it in the Safe Zone (low bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is United-Guardian, Inc.'s Piotroski F-Score?
United-Guardian, Inc. (UG) has a Piotroski F-Score of 4 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are United-Guardian, Inc.'s earnings high quality?
United-Guardian, Inc. (UG) has an earnings quality ratio of 0.93x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
How financially healthy is United-Guardian, Inc.?
United-Guardian, Inc. (UG) scores 76 out of 100 on our Financial Health Score, indicating strong standing within its operating companies peer group. The score is a 0-100 composite of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.