Filing Flows

Filing Flows › Companies › United Guardian › Cash flow

United Guardian cash flow, quarter by quarter

Latest: Q2 2026 · from the cash-flow statements filed with the SEC

Free cash flow$1.5M in Q2 2026 · $3.4M over twelve months

Operating cash flow$1.5M
Capital spending−$19K
Free cash flow+$1.5M
Cash / net income2.1×
Cash conversion cycle109 days

Analysis

In Q2 2026, United Guardian generated $1.5M of operating cash flow and spent $19K on capital projects, leaving free cash flow of $1.5M. That is $1.2M more than in Q2 2025 ($286K).

Over the twelve months to Jun 30, 2026, operating cash flow was $3.5M; the largest uses were dividends ($2.3M), other investing ($479K), capital spending ($67K); the cash balance rose by $622K.

Operating cash flow was $1.5M against net income of $729K — 2.1× profit, cash ran ahead of reported earnings. The largest differences: payables +$385K, receivables +$317K, inventory +$144K.

Its cash conversion cycle was 109 days (receivables 54 + inventory 73 − payables 18).

Free cash flow

United Guardian: free cash flow by quarterUnited Guardian: free cash flow by quarter$1.2MQ3 2024−$46KQ4 2024$318KQ1 2025$286KQ2 2025$996KQ3 2025$308KQ4 2025$595KQ1 2026$1.5MQ2 2026
Operating cash flow less capital spending.
United Guardian: operating cash flow against capital spendingUnited Guardian: operating cash flow against capital spendingOperating cash flowCapital spending$1.2M$31KQ3 2024$269K$315KQ4 2024$322K$4KQ1 2025$303K$18KQ2 2025$1.0M$15KQ3 2025$330K$23KQ4 2025$605K$10KQ1 2026$1.5M$19KQ2 2026
Latest (Q2 2026): Operating cash flow $1.5M, Capital spending $19K.

Capital allocation, year by year

United Guardian: where the cash came from (up) and went (down), by fiscal yearUnited Guardian: where the cash came from (up) and went (down), by fiscal yearOperating cash flowAsset salesCapital spendingDividendsFY2021: Operating cash flow $5.3MFY2021: Capital spending −$116KFY2021: Dividends −$5.2M$5.3MFY2021FY2022: Operating cash flow $2.5MFY2022: Asset sales $37KFY2022: Capital spending −$75KFY2022: Dividends −$3.1M$2.6MFY2022FY2023: Operating cash flow $3.1MFY2023: Asset sales $10KFY2023: Capital spending −$166KFY2023: Dividends −$459K$3.2MFY2023FY2024: Operating cash flow $3.5MFY2024: Capital spending −$433KFY2024: Dividends −$2.8M$3.5MFY2024FY2025: Operating cash flow $2.0MFY2025: Capital spending −$59KFY2025: Dividends −$2.8M$2.0MFY2025
Over these 5 years operating cash flow totalled $16.4M; the largest uses were dividends ($14.3M) and capital spending ($849K). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$9.6M
Debtnone
Net cash$9.6M

United Guardian funds itself: free cash flow was $3.4M over the last twelve months, with $9.6M of cash and investments and no debt on the balance sheet.

Where the cash came from and went

United Guardian: sources (+) and uses (−) of cash, Q2 2026United Guardian: sources (+) and uses (−) of cash, Q2 2026Cash drawn (+) / kept (−)−$1.7MOperating cash flow$1.5MOther investing$154KCapital spending−$19K
United Guardian: sources (+) and uses (−) of cash, TTM to Q2 2026United Guardian: sources (+) and uses (−) of cash, TTM to Q2 2026Operating cash flow$3.5MDividends−$2.3MCash drawn (+) / kept (−)−$622KOther investing−$479KCapital spending−$67K

From profit to cash

United Guardian: net income to operating cash flow, Q2 2026United Guardian: net income to operating cash flow, Q2 2026Net income$729KDepreciation & amortization$29KDeferred taxes−$106KGains on investments−$48KReceivables$317KInventory$144KPayables$385KAccrued liabilities−$97KDeferred revenue−$18KPrepaid and other assets$1KOperating cash flow$1.5M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 2026547318109
Q1 2026568819126
Q4 2025438220105
Q3 20256210323142
Q2 20255510327132
Q1 20255411832140
Q4 20245410236120
Q3 202448772897

Every quarter

QuarterOperating cash flowCapital spendingDividendsCash drawn (+) / kept (−)Free cash flow
Q2 2026$1.5M−$19K—−$1.7M$1.5M
Q1 2026$605K−$10K−$1.1M$515K$595K
Q4 2025$330K−$23K—−$390K$308K
Q3 2025$1.0M−$15K−$1.1M$908K$996K
Q2 2025$303K−$18K−$10K−$499K$286K
Q1 2025$322K−$4K−$1.6M$606K$318K
Q4 2024$269K−$315K—$566K−$46K
Q3 2024$1.2M−$31K−$1.6M$6.0M$1.2M

United Guardian: income statement and cash flow

United Guardian, Q2 2026: revenue $3.1M (+10% year over year), operating margin 24.3%. The chart follows the revenue to costs, profit and cash.

United Guardian: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.