United-Guardian, Inc. (UG) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 11.81M | 12.2M | 11.25M | 12.47M | 11.69M | 12.67M | 12.48M | 13.14M | 12.43M | 12.25M | 11.62M | 11.36M | 11.24M | 9.97M | 10.87M | 11.08M | 12.31M | 11.58M | 12.96M | 11.78M |
| Cash & Short-Term Investments | 8.04M | 8.57M | 8.3M | 8.42M | 8.12M | 9.4M | 9.5M | 9.86M | 8.61M | 9.09M | 8.04M | 7.42M | 6.97M | 6.48M | 7.15M | 6.77M | 7.8M | 8.17M | 9.59M | 8.62M |
| Cash Only | 735.85K | 1.25M | 860.84K | 1.77M | 1.27M | 1.88M | 2.44M | 8.41M | 7.07M | 8.24M | 7.12M | 6.48M | 1.2M | 830.45K | 496.53K | 355.57K | 511.5K | 531.21K | 691.92K | 744.46K |
| Short-Term Investments | 7.3M | 7.32M | 7.44M | 6.65M | 6.85M | 7.52M | 7.05M | 1.45M | 1.54M | 851.32K | 928.85K | 939.58K | 5.77M | 5.65M | 6.66M | 6.41M | 7.28M | 7.64M | 8.89M | 7.88M |
| Accounts Receivable | 2.01M | 1.59M | 1.16M | 1.91M | 1.55M | 1.43M | 1.49M | 1.68M | 2.13M | 1.57M | 1.82M | 1.54M | 1.48M | 1.43M | 1.13M | 2.11M | 2.55M | 1.81M | 1.93M | 1.97M |
| Days Sales Outstanding | 56.32 | 42.69 | 62.35 | 55.46 | 54.06 | 54.28 | 47.67 | 51.14 | 51.72 | 59.69 | 50.5 | 51.86 | 50.92 | 42.53 | 61.54 | 58.44 | 50.45 | 47.04 | 56.35 | 48.12 |
| Inventory | 1.32M | 1.51M | 1.41M | 1.53M | 1.5M | 1.45M | 1.19M | 1.17M | 1.28M | 1.22M | 1.23M | 1.78M | 2.47M | 1.67M | 2.29M | 1.73M | 1.5M | 1.41M | 1.29M | 918.29K |
| Days Inventory Outstanding | 87.91 | 78.45 | 101.06 | 102.98 | 118.4 | 101.74 | 77.17 | 71.43 | 73.15 | 93.39 | 79.09 | 135.26 | 170.44 | 120.32 | 171.97 | 86.66 | 76.53 | 79.2 | 76.83 | 68.31 |
| Other Current Assets | 212.19K | 207.84K | 153.67K | 233.83K | 244.72K | 207.8K | 164.31K | 213.8K | 207.58K | 191.71K | 132.7K | 225.56K | 230.92K | 201.85K | 149.25K | 247K | 255.92K | 192.58K | 0 | 194.96K |
| Total Non-Current Assets | 888.06K | 907.18K | 933.45K | 927.42K | 1.07M | 1.13M | 769.74K | 692.17K | 617.44K | 670.13K | 557.14K | 514.16K | 698.38K | 669.71K | 801.36K | 602.64K | 629.45K | 658.86K | 663.53K | 642.4K |
| Property, Plant & Equipment | 888.06K | 907.18K | 8.19M | 927.42K | 934.97K | 956.39K | 667.55K | 658.67K | 617.44K | 619.2K | 557.14K | 514.16K | 537.29K | 559.16K | 616.18K | 602.64K | 629.45K | 658.86K | 663.53K | 642.4K |
| Fixed Asset Turnover | 3.20x | 0.65x | 0.50x | 3.05x | 2.62x | 3.05x | 4.61x | 5.31x | 5.26x | 4.43x | 5.71x | 5.04x | 4.69x | 4.70x | 3.97x | 5.89x | 6.04x | 5.54x | 4.87x | 5.59x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | -7.27M | 0 | 0 | 0 | 0 | 0 | -1 | 0 | -48K | 0 | 0 | 0 | 0 | -1 | -114.66K | 0 | -227.2K | -301.14K |
| Total Assets | 12.7M | 13.11M | 12.18M | 13.39M | 12.76M | 13.8M | 13.25M | 13.83M | 13.05M | 12.92M | 12.17M | 11.88M | 11.94M | 10.64M | 11.68M | 11.68M | 12.94M | 12.24M | 13.63M | 12.43M |
| Asset Turnover | 0.22x | 0.23x | 0.18x | 0.22x | 0.19x | 0.18x | 0.23x | 0.25x | 0.25x | 0.21x | 0.25x | 0.22x | 0.23x | 0.25x | 0.21x | 0.29x | 0.31x | 0.28x | 0.24x | 0.28x |
| Asset Growth % | -0.5% | -4.99% | -8.1% | -3.18% | -2.18% | 6.77% | 8.89% | 16.48% | 9.27% | 21.45% | 4.25% | 1.68% | -7.73% | -13.09% | -14.31% | -5.99% | -2.85% | 2.7% | 6.06% | -3.15% |
| Total Current Liabilities | 1.47M | 1.67M | 1.6M | 1.85M | 1.93M | 1.91M | 1.88M | 1.71M | 1.86M | 1.53M | 1.47M | 1.35M | 1.92M | 1.37M | 1.66M | 1.98M | 2.01M | 2.34M | 1.71M | 1.45M |
| Accounts Payable | 114.54K | 480.79K | 244.96K | 415.61K | 378.25K | 425K | 513.2K | 336.88K | 418.65K | 134.45K | 166.2K | 155.84K | 441.51K | 30.41K | 96.59K | 416.44K | 367.81K | 410.89K | 87.16K | 26K |
| Days Payables Outstanding | 18.5 | 19.52 | 22.7 | 26.94 | 32.19 | 36.11 | 27.76 | 22.02 | 16.17 | 11.45 | 8.47 | 19.01 | 19.42 | 3.85 | 21.93 | 21.07 | 20.49 | 14.62 | 3.94 | 2.54 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 25.64K | 12.18K | 0 | 128.63K | 0 | 0 | 0 | 0 | 0 | 15.5K | 0 | 0 | 140.81K | 0 | 0 | 0 | 88.55K | 190.16K | 128.64K | 190.16K |
| Other Current Liabilities | 472.73K | 377.33K | 521.71K | 454.47K | 671.04K | 681.73K | 511.17K | 427.74K | 545.56K | 543.85K | 493.83K | 425.28K | 529.45K | 638.98K | 653.33K | 582.94K | 835.75K | 770.9K | 971.48K | 490.71K |
| Current Ratio | 8.05x | 7.31x | 7.04x | 6.73x | 6.07x | 6.62x | 6.66x | 7.67x | 6.67x | 7.99x | 7.88x | 8.39x | 5.86x | 7.26x | 6.53x | 5.59x | 6.12x | 4.95x | 7.59x | 8.12x |
| Quick Ratio | 7.15x | 6.41x | 6.16x | 5.90x | 5.29x | 5.86x | 6.02x | 6.99x | 5.99x | 7.19x | 7.05x | 7.08x | 4.57x | 6.04x | 5.16x | 4.71x | 5.38x | 4.35x | 6.84x | 7.49x |
| Cash Conversion Cycle | 125.73 | 101.62 | 140.71 | 131.51 | 140.28 | 119.91 | 97.08 | 100.55 | 108.7 | 141.63 | 121.11 | 168.1 | 201.94 | 159 | 211.58 | 124.03 | 106.5 | 111.62 | 129.24 | 113.89 |
| Total Non-Current Liabilities | 330.48K | 207.25K | 0 | 78.31K | 0 | 0 | 0 | 0 | 19.64K | 0 | 48K | 39.91K | 0 | 0 | 0 | 31.9K | 197.88K | 83.22K | 227.2K | 301.14K |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 330.48K | 207.25K | 0 | 78.31K | 0 | 0 | 0 | 0 | 19.64K | 0 | 48K | 39.91K | 0 | 0 | 0 | 31.9K | 197.88K | 83.22K | 227.2K | 301.14K |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 1.8M | 1.88M | 1.6M | 1.93M | 1.93M | 1.91M | 1.88M | 1.71M | 1.88M | 1.53M | 1.52M | 1.39M | 1.92M | 1.37M | 1.66M | 2.02M | 2.21M | 2.42M | 1.93M | 1.75M |
| Total Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Debt | -735.85K | -1.25M | -860.84K | -1.77M | -1.27M | -1.88M | -2.44M | -8.41M | -7.07M | -8.24M | -7.12M | -6.48M | -1.2M | -830.45K | -496.53K | -355.57K | -511.5K | -531.21K | -691.92K | -744.46K |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | -0.71x | -1.66x | -3.55x | -2.45x | -2.00x | -3.22x | -2.52x | -7.38x | -6.73x | -10.02x | -9.52x | -11.95x | -1.40x | -1.22x | -0.69x | -0.29x | -0.33x | -0.38x | -0.53x | -0.48x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | 8.74x | - | - | - | - | 1.86x | - | - | - | - | - |
| Total Equity | 10.9M | 11.23M | 10.58M | 11.46M | 10.84M | 11.88M | 11.38M | 12.12M | 11.17M | 11.39M | 10.65M | 10.48M | 10.02M | 9.27M | 10.01M | 9.67M | 10.73M | 9.82M | 11.69M | 10.67M |
| Equity Growth % | 0.61% | -5.48% | -7% | -5.44% | -2.95% | 4.34% | 6.83% | 15.62% | 11.4% | 22.9% | 6.39% | 8.46% | -6.62% | -5.65% | -14.37% | -9.45% | -6.96% | -5.15% | 2.58% | -0.05% |
| Book Value per Share | 2.37 | 2.44 | 2.30 | 2.49 | 2.36 | 2.59 | 2.48 | 2.64 | 2.43 | 2.48 | 2.32 | 2.28 | 2.18 | 2.02 | 2.18 | 2.10 | 2.34 | 2.14 | 2.54 | 2.32 |
| Total Shareholders' Equity | 10.9M | 11.23M | 10.58M | 11.46M | 10.84M | 11.88M | 11.38M | 12.12M | 11.17M | 11.39M | 10.65M | 10.48M | 10.02M | 9.27M | 10.01M | 9.67M | 10.73M | 9.82M | 11.69M | 10.67M |
| Common Stock | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K | 459.43K |
| Retained Earnings | 10.44M | 10.77M | 10.12M | 11M | 10.38M | 11.42M | 10.92M | 11.66M | 10.71M | 10.93M | 10.19M | 10.02M | 9.56M | 8.81M | 9.55M | 9.21M | 10.27M | 9.36M | 11.23M | 10.22M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |