Market cap
$33 Mln
Revenue (TTM)
$11 Mln
P/E Ratio
13.2
P/B Ratio
2.8
Div. Yield
5.6 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | 8.22 | 9.51 | 3.23 | 2.52 | -1.02 |
| EBIT | -- | 16.06 | -42.68 | -17.63 | -16.19 |
| Net Profit | -11.03 | 16.23 | -3.58 | 3.22 | -8.55 |
| EPS | -11.03 | 16.23 | -3.58 | 3.22 | -8.55 |
| Book Value | -- | -- | -5.48 | 6.62 | 1.64 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 29.55 | 33.80 | 16.55 | 25.06 | 33.73 |
| Net Margin
| -- | -- | 22.00 | -- | -- |
| Return on equity
| 23.72 | 28.85 | 21.57 | 18.22 | 27.94 |
| Return on Capital
| 23.72 | 28.85 | -- | 18.22 | 27.94 |
| Return on Assets
| 20.63 | 24.58 | 11.87 | 15.65 | 24.33 |
| Debt to Equity (x)
| -- | -- | 0.00 | -- | -- |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
18.22
|
27.94
|
24.99
|
26.92
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
21.57
Higher than Peers by 2.60
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
21.57
|
18.22
|
27.94
|
24.99
|
26.92
|
|
Peer Median
|
18.97
|
--
|
--
|
--
|
--
|
ROA
11.87
Higher than Peers by 9.01
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
11.87
|
15.65
|
24.33
|
21.91
|
22.46
|
|
Peer Median
|
2.86
|
--
|
--
|
--
|
--
|
EBIT Margin
16.55
Higher than Peers by 0.73
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
16.55
|
25.06
|
33.73
|
29.86
|
38.17
|
|
Peer Median
|
15.82
|
--
|
--
|
--
|
--
|
Net Margin
22.00
Higher than Peers by 13.77
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
22.00
|
19.97
|
26.69
|
23.71
|
20.23
|
|
Peer Median
|
8.23
|
--
|
--
|
--
|
--
|
Cash Profit Margin
0.00
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
0.00
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
3.23
Lower than Peers by 4.82
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
3.23
|
-0.13
|
0.12
|
-0.14
|
-0.09
|
|
Peer Median
|
8.05
|
--
|
--
|
--
|
--
|
EBIT Growth
-42.68
Lower than Peers by 50.95
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
-42.68
|
-35.67
|
26.38
|
-32.93
|
-17.54
|
|
Peer Median
|
8.26
|
--
|
--
|
--
|
--
|
Net Profit Growth
-3.58
Lower than Peers by 11.31
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
-3.58
|
-35.23
|
25.94
|
0.46
|
-44.84
|
|
Peer Median
|
7.73
|
--
|
--
|
--
|
--
|
EPS Growth
-3.58
Lower than Peers by 13.97
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
-3.58
|
-0.35
|
0.26
|
0.00
|
-0.45
|
|
Peer Median
|
10.39
|
--
|
--
|
--
|
--
|
Book Value Growth
1.47
Lower than Peers by 3.41
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
1.47
|
--
|
--
|
--
|
--
|
|
Peer Median
|
4.87
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
--
--
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
0.59
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
--
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
--
|
--
|
0.00
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
7.31
Higher than Peers by 5.66
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
7.31
|
7.31
|
6.62
|
7.99
|
7.26
|
|
Peer Median
|
1.65
|
--
|
--
|
--
|
--
|
Quick Ratio
6.55
Higher than Peers by 5.35
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
6.55
|
6.41
|
5.86
|
7.19
|
6.04
|
|
Peer Median
|
1.20
|
--
|
--
|
--
|
--
|
Interest Coverage
--
--
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
--
|
--
|
--
|
2.99
|
|
Peer Median
|
4.77
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
17.92
Lower than Peers by 3.35
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
17.92
|
15.05
|
11.73
|
14.39
|
11.24
|
|
Peer Median
|
21.27
|
--
|
--
|
--
|
--
|
Asset Turnover
0.54
Higher than Peers by 0.14
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
0.54
|
0.78
|
0.91
|
0.92
|
1.11
|
|
Peer Median
|
0.40
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
52.22
|
44.90
|
50.24
|
46.61
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
98.05
|
85.40
|
96.50
|
93.89
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
30.01
|
17.86
|
5.49
|
13.44
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
--
|
120.27
|
112.45
|
141.25
|
127.06
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
13.24
Lower than Peers by 24.67
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
13.24
|
13.44
|
13.51
|
12.81
|
18.67
|
|
Peer Median
|
37.91
|
--
|
--
|
--
|
--
|
Price / Book Value
2.84
Lower than Peers by 4.85
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
2.84
|
2.52
|
3.70
|
2.90
|
5.18
|
|
Peer Median
|
7.69
|
--
|
--
|
--
|
--
|
Dividend Yield
5.56
Higher than Peers by 5.00
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
5.56
|
--
|
--
|
--
|
--
|
|
Peer Median
|
0.56
|
--
|
--
|
--
|
--
|
EV/EBITDA
9.59
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
9.59
|
7.17
|
8.21
|
7.15
|
8.33
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
33
Lower than Peers by 2,488
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
United-Guardian (UG)
|
33
|
--
|
--
|
--
|
--
|
|
Peer Median
|
2,521
|
--
|
--
|
--
|
--
|