# United Guardian Inc: financial statements, quarterly

UG · Nasdaq · CIK 101295 · [Consumer staples](/sectors/consumer-staples.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/ug.md) · [Financials](/companies/ug/financials.md) · [Filings](/companies/ug/filings.md) · [Insiders](/companies/ug/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/ug/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [3,058](/filings/0001171843-24-006259.md) | [2,607 d](/filings/0001171843-25-001611.md) | [3,255](/filings/0001171843-25-003113.md) | [3,390](/filings/0001171843-25-005207.md) | [3,060](/filings/0001171843-25-007077.md) | [2,477 d](/filings/0001171843-26-001973.md) | [2,481](/filings/0001171843-26-003276.md) | [2,838](/filings/0001171843-26-005409.md) | [2,264](/filings/0001171843-25-007077.md) | [2,962 d](/filings/0001171843-26-001973.md) | [2,872](/filings/0001171843-26-003276.md) | [3,108](/filings/0001171843-26-005409.md) |
| Cost of revenue | $k | [1,749](/filings/0001171843-24-006259.md) | [1,208 d](/filings/0001171843-25-001611.md) | [1,556](/filings/0001171843-25-003113.md) | [1,561](/filings/0001171843-25-005207.md) | [1,409](/filings/0001171843-25-007077.md) | [1,195 d](/filings/0001171843-26-001973.md) | [1,123](/filings/0001171843-26-003276.md) | [1,341](/filings/0001171843-26-005409.md) | [1,311](/filings/0001171843-25-007077.md) | [1,629 d](/filings/0001171843-26-001973.md) | [1,448](/filings/0001171843-26-003276.md) | [1,562](/filings/0001171843-26-005409.md) |
| Research and development | $k | [98.1](/filings/0001171843-24-006259.md) | [110 d](/filings/0001171843-25-001611.md) | [103](/filings/0001171843-25-003113.md) | [112](/filings/0001171843-25-005207.md) | [111](/filings/0001171843-25-007077.md) | [131 d](/filings/0001171843-26-001973.md) | [114](/filings/0001171843-26-003276.md) | [108](/filings/0001171843-26-005409.md) | [117](/filings/0001171843-25-007077.md) | [124 d](/filings/0001171843-26-001973.md) | [115](/filings/0001171843-26-003276.md) | [124](/filings/0001171843-26-005409.md) |
| Operating income | $k | [722](/filings/0001171843-24-006259.md) | [791 d](/filings/0001171843-25-001611.md) | [1,027](/filings/0001171843-25-003113.md) | [1,115](/filings/0001171843-25-005207.md) | [949](/filings/0001171843-25-007077.md) | [556 d](/filings/0001171843-26-001973.md) | [611](/filings/0001171843-26-003276.md) | [695](/filings/0001171843-26-005409.md) | [215](/filings/0001171843-25-007077.md) | [722 d](/filings/0001171843-26-001973.md) | [642](/filings/0001171843-26-003276.md) | [754](/filings/0001171843-26-005409.md) |
| Income tax | $k | [160](/filings/0001171843-24-006259.md) | [193 d](/filings/0001171843-25-001611.md) | [241](/filings/0001171843-25-003113.md) | [249](/filings/0001171843-25-005207.md) | [231](/filings/0001171843-25-007077.md) | [137 d](/filings/0001171843-26-001973.md) | [147](/filings/0001171843-26-003276.md) | [164](/filings/0001171843-26-005409.md) | [58.0](/filings/0001171843-25-007077.md) | [168 d](/filings/0001171843-26-001973.md) | [214](/filings/0001171843-26-003276.md) | [189](/filings/0001171843-26-005409.md) |
| Net income | $k | [627](/filings/0001171843-24-006259.md) | [737 d](/filings/0001171843-25-001611.md) | [925](/filings/0001171843-25-007077.md) | [956](/filings/0001171843-25-007077.md) | [865](/filings/0001171843-25-007077.md) | [504 d](/filings/0001171843-26-001973.md) | [561](/filings/0001171843-26-005409.md) | [627](/filings/0001171843-26-005409.md) | [268](/filings/0001171843-25-007077.md) | [650 d](/filings/0001171843-26-001973.md) | [819](/filings/0001171843-26-005409.md) | [729](/filings/0001171843-26-005409.md) |
| Diluted EPS | $ per share | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Basic EPS | $ per share | [0.14](/filings/0001171843-24-006259.md) | not reported | [0.20](/filings/0001171843-25-003113.md) | [0.21](/filings/0001171843-25-005207.md) | [0.19](/filings/0001171843-25-007077.md) | not reported | [0.12](/filings/0001171843-26-003276.md) | [0.14](/filings/0001171843-26-005409.md) | [0.06](/filings/0001171843-25-007077.md) | not reported | [0.18](/filings/0001171843-26-003276.md) | [0.16](/filings/0001171843-26-005409.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: not reported
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [7.1](/filings/0001171843-23-007003.md) | [8.2](/filings/0001171843-25-001611.md) | [7.1](/filings/0001171843-24-002786.md) | [8.4](/filings/0001171843-24-004675.md) | [2.4](/filings/0001171843-24-006259.md) | [1.9](/filings/0001171843-26-001973.md) | [1.3](/filings/0001171843-25-003113.md) | [1.8](/filings/0001171843-25-005207.md) | [0.9](/filings/0001171843-25-007077.md) | [1.3](/filings/0001171843-26-005409.md) | [0.7](/filings/0001171843-26-003276.md) | [2.4](/filings/0001171843-26-005409.md) |
| Current assets | $m | [11.6](/filings/0001171843-23-007003.md) | [12.3](/filings/0001171843-25-001611.md) | [12.4](/filings/0001171843-24-002786.md) | [13.1](/filings/0001171843-24-004675.md) | [12.5](/filings/0001171843-24-006259.md) | [12.7](/filings/0001171843-26-001973.md) | [11.7](/filings/0001171843-25-003113.md) | [12.5](/filings/0001171843-25-005207.md) | [11.2](/filings/0001171843-25-007077.md) | [12.2](/filings/0001171843-26-005409.md) | [11.8](/filings/0001171843-26-003276.md) | [12.7](/filings/0001171843-26-005409.md) |
| Total assets | $m | [12.2](/filings/0001171843-23-007003.md) | [12.9](/filings/0001171843-25-001611.md) | [13.0](/filings/0001171843-24-002786.md) | [13.8](/filings/0001171843-24-004675.md) | [13.3](/filings/0001171843-24-006259.md) | [13.8](/filings/0001171843-26-001973.md) | [12.8](/filings/0001171843-25-003113.md) | [13.4](/filings/0001171843-25-005207.md) | [12.2](/filings/0001171843-25-007077.md) | [13.1](/filings/0001171843-26-005409.md) | [12.7](/filings/0001171843-26-003276.md) | [13.6](/filings/0001171843-26-005409.md) |
| Current liabilities | $m | [1.5](/filings/0001171843-23-007003.md) | [1.5](/filings/0001171843-25-001611.md) | [1.9](/filings/0001171843-24-002786.md) | [1.7](/filings/0001171843-24-004675.md) | [1.9](/filings/0001171843-24-006259.md) | [1.9](/filings/0001171843-26-001973.md) | [1.9](/filings/0001171843-25-003113.md) | [1.9](/filings/0001171843-25-005207.md) | [1.6](/filings/0001171843-25-007077.md) | [1.7](/filings/0001171843-26-005409.md) | [1.5](/filings/0001171843-26-003276.md) | [1.7](/filings/0001171843-26-005409.md) |
| Total liabilities | $m | not reported | [1.5](/filings/0001171843-25-001611.md) | [1.9](/filings/0001171843-24-002786.md) | [1.7](/filings/0001171843-24-004675.md) | [1.9](/filings/0001171843-24-006259.md) | [1.9](/filings/0001171843-26-001973.md) | [1.9](/filings/0001171843-25-003113.md) | [1.9](/filings/0001171843-25-005207.md) | [1.6](/filings/0001171843-25-007077.md) | [1.9](/filings/0001171843-26-005409.md) | [1.8](/filings/0001171843-26-003276.md) | [2.0](/filings/0001171843-26-005409.md) |
| Shareholders' equity | $m | [10.7](/filings/0001171843-24-006259.md) | [11.4](/filings/0001171843-26-001973.md) | [11.2](/filings/0001171843-25-007077.md) | [12.1](/filings/0001171843-25-007077.md) | [11.4](/filings/0001171843-25-007077.md) | [11.9](/filings/0001171843-26-005409.md) | [10.8](/filings/0001171843-26-005409.md) | [11.5](/filings/0001171843-26-005409.md) | [10.6](/filings/0001171843-25-007077.md) | [11.2](/filings/0001171843-26-005409.md) | [10.9](/filings/0001171843-26-005409.md) | [11.6](/filings/0001171843-26-005409.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [1,165 d](/filings/0001171843-24-006259.md) | [1,128 d](/filings/0001171843-25-001611.md) | [644](/filings/0001171843-25-003113.md) | [1,324 d](/filings/0001171843-25-005207.md) | [1,229 d](/filings/0001171843-25-007077.md) | [269 d](/filings/0001171843-26-001973.md) | [322](/filings/0001171843-26-003276.md) | [303 d](/filings/0001171843-26-005409.md) | [1,011 d](/filings/0001171843-25-007077.md) | [330 d](/filings/0001171843-26-001973.md) | [605](/filings/0001171843-26-003276.md) | [1,520 d](/filings/0001171843-26-005409.md) |
| Capital expenditure | $k | [68.4 d](/filings/0001171843-24-006259.md) | [93.4 d](/filings/0001171843-25-001611.md) | [22.0](/filings/0001171843-25-003113.md) | [65.3 d](/filings/0001171843-25-005207.md) | [30.6 d](/filings/0001171843-25-007077.md) | [315 d](/filings/0001171843-26-001973.md) | [3.6](/filings/0001171843-26-003276.md) | [17.6 d](/filings/0001171843-26-005409.md) | [15.2 d](/filings/0001171843-25-007077.md) | [22.5 d](/filings/0001171843-26-001973.md) | [9.9](/filings/0001171843-26-003276.md) | [19.1 d](/filings/0001171843-26-005409.md) |
| Dividends paid | $k | [459 d](/filings/0001171843-24-006259.md) | [0.0 d](/filings/0001171843-24-001526.md) | [1,148](/filings/0001171843-25-003113.md) | [0.0 d](/filings/0001171843-25-005207.md) | [1,608 d](/filings/0001171843-25-007077.md) | [0.0 d](/filings/0001171843-26-001973.md) | [1,608](/filings/0001171843-26-003276.md) | [10.3 d](/filings/0001171843-26-005409.md) | [1,149 d](/filings/0001171843-25-007077.md) | [0.0 d](/filings/0001171843-26-001973.md) | [1,150](/filings/0001171843-26-003276.md) | [0.0 d](/filings/0001171843-26-005409.md) |
| Share repurchases | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends, us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: not reported

Shares outstanding: 4,594,319 at 2026-08-03, from the cover of the [10-Q filed 2026-08-11](/filings/0001171843-26-005409.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:21 ET. No prices; not investment advice.