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UGUnited-Guardian, Inc.
$7.16$33M
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  4. Financial Ratios

United-Guardian, Inc. (UG) Financial Ratios

Latest Ratios: P/E Ratio 15.6x · EV/EBITDA 13.5x · ROE 18.2%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UG Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$33M$28M$44M$33M$48M$76M$66M$90M$84M$85M$71M
Enterprise Value$32M$27M$42M$25M$47M$75M$65M$89M$83M$84M$71M
P/E Ratio →15.5713.3913.4612.8618.6416.2919.9718.8919.3122.0227.68
P/S Ratio3.122.683.613.043.785.436.016.646.106.556.61
P/B Ratio2.932.523.702.905.187.706.388.497.697.465.15
P/FCF17.2414.8314.4811.1019.5814.5418.6120.6917.2321.5033.53
P/OCF16.7314.3912.6710.5218.9914.2218.3820.1716.9721.2931.09

P/E links to full P/E history page with 30-year chart

UG EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—2.573.452.283.715.395.966.566.066.506.57
EV / EBITDA13.4611.5011.238.3711.3012.9117.2216.0114.4615.5019.79
EV / EBIT14.1110.2310.237.649.7212.7718.0116.5414.9616.1020.88
EV / FCF—14.1813.868.3419.2414.4418.4420.4517.1221.3133.33

UG Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin47.7%47.7%53.0%49.7%52.8%58.7%55.6%58.4%58.8%59.1%54.7%
Operating Margin21.3%21.3%29.9%26.3%31.8%40.7%33.1%39.7%40.5%40.4%31.5%
Net Profit Margin20.0%20.0%26.7%23.7%20.2%33.4%30.1%35.0%31.6%29.6%24.0%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE18.2%18.2%27.9%25.0%26.9%46.2%31.5%44.2%39.0%30.5%18.2%
ROA15.7%15.7%24.3%21.9%22.5%38.6%27.2%38.2%34.3%27.5%16.8%
ROIC16.8%16.8%41.6%37.1%34.2%44.6%28.2%40.6%39.8%32.6%18.9%
ROCE19.2%19.2%31.3%27.7%42.1%55.5%33.8%48.6%49.4%41.1%23.6%

UG Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity———————————
Debt / EBITDA———————————
Net Debt / Equity—-0.11-0.16-0.72-0.09-0.05-0.06-0.10-0.05-0.06-0.03
Net Debt / EBITDA-0.53-0.53-0.50-2.78-0.20-0.09-0.16-0.19-0.10-0.13-0.12
Debt / FCF—-0.66-0.62-2.77-0.34-0.10-0.17-0.24-0.11-0.18-0.20
Interest Coverage————2.99———24.48——

Net cash position: cash ($1M) exceeds total debt ($0)

UG Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio7.317.316.627.997.264.957.958.618.558.3313.36
Quick Ratio6.416.415.867.196.044.356.957.717.477.3912.15
Cash Ratio5.145.144.915.934.723.495.795.895.985.9410.17
Asset Turnover—0.800.880.841.191.140.921.101.101.010.71
Inventory Turnover3.663.663.944.483.594.073.444.653.823.953.89
Days Sales Outstanding—54.9342.8052.5441.0347.5246.1056.3244.3453.6354.12

UG Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield8.4%9.8%6.3%1.4%6.5%6.9%5.4%5.6%5.7%7.7%4.8%
Payout Ratio131.4%131.4%84.8%17.8%121.6%111.4%108.4%106.1%110.7%169.3%133.2%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield6.4%7.5%7.4%7.8%5.4%6.1%5.0%5.3%5.2%4.5%3.6%
FCF Yield5.8%6.7%6.9%9.0%5.1%6.9%5.4%4.8%5.8%4.7%3.0%
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield8.4%9.8%6.3%1.4%6.5%6.9%5.4%5.6%5.7%7.7%4.8%
Shares Outstanding—$5M$5M$5M$5M$5M$5M$5M$5M$5M$5M

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetVulnerable
Cash FlowDeteriorating
Top Statement Risk

Dividend sustainability and liquidity

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Valuation Multiples Mask Operational Fragility

According to current market data, United-Guardian trades at a P/E of 15.57 and a P/S of 3.12, which appears to reflect a premium for its historical dividend yield of 8.4% rather than an accurate assessment of its underlying earnings volatility and recent revenue contraction.

The current valuation suggests investors are pricing the company as a stable income vehicle, yet the lack of forward-looking multiples indicates the market may be struggling to reconcile the dividend yield with the company's declining cash reserves. This valuation gap warrants caution, as the market may be ignoring the operational risks inherent in the firm's reliance on a narrow distribution base.

Capital Efficiency Trends Show Decay

Based on reported financial statements, United-Guardian's ROIC has experienced a significant decline from 21.4% in 2024Q2 to 4.8% in 2026Q1, suggesting that the company is struggling to maintain its historical ability to compound returns on its invested capital base.

The sharp drop in ROIC indicates that the firm's core manufacturing and formulation activities are becoming less efficient at generating returns relative to the capital employed. This trend suggests that the company's competitive moat may be narrowing, as the returns on its niche product lines fail to keep pace with historical performance benchmarks.

Working Capital Cycles Indicate Inefficiency

As reported in quarterly filings, the company's cash conversion cycle has trended toward 126 days in 2026Q1, reflecting a deterioration in working capital efficiency compared to the 97-day cycle observed in 2024Q3, largely driven by rising inventory days and inconsistent receivable collection.

The lengthening of the cash conversion cycle suggests that United-Guardian is becoming less effective at managing its inventory and customer payments, which directly pressures its already thin liquidity position. Investors should monitor whether this inefficiency is a structural shift in distributor behavior or a temporary byproduct of the recent revenue downturn.

Liquidity Buffer Facing Severe Erosion

According to recent balance sheet disclosures, the company's cash position has dwindled to $1.25 million, a level that appears increasingly inadequate given the firm's ongoing dividend commitments and the volatility of its operating cash flow observed over the last ten quarters.

While the current ratio of 8.05 remains high, it is largely a function of accounting assets that do not provide immediate liquidity for operational needs. The rapid depletion of cash reserves suggests that the company's financial flexibility is becoming constrained, potentially limiting its ability to navigate future market shocks or invest in necessary product innovation.

Misapplied Current Ratio Obscures Risk

The current ratio is the most commonly misapplied metric for United-Guardian, as it creates a false sense of security by including non-liquid assets while ignoring the rapid, absolute decline in cash reserves that threatens the company's ability to sustain its dividend policy.

Analysts should instead focus on the absolute cash balance and the cash-to-dividend coverage ratio to assess true solvency. Relying on the current ratio obscures the reality that the company's liquidity is being systematically drained to support shareholder payouts, which may not be sustainable if revenue trends do not improve.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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UG — Frequently Asked Questions

Quick answers to the most common questions about buying UG stock.

What is United-Guardian, Inc.'s P/E ratio?

United-Guardian, Inc.'s current P/E ratio is 15.6x. The historical average is 17.3x. This places it at the 37th percentile of its historical range.

What is United-Guardian, Inc.'s EV/EBITDA?

United-Guardian, Inc.'s current EV/EBITDA is 13.5x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 11.5x.

What is United-Guardian, Inc.'s ROE?

United-Guardian, Inc.'s return on equity (ROE) is 18.2%. The historical average is 26.3%.

Is UG stock overvalued?

Based on historical data, United-Guardian, Inc. is trading at a P/E of 15.6x. This is at the 37th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is United-Guardian, Inc.'s dividend yield?

United-Guardian, Inc.'s current dividend yield is 8.41% with a payout ratio of 131.4%.

What are United-Guardian, Inc.'s profit margins?

United-Guardian, Inc. has 47.7% gross margin and 21.3% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.