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Side-by-side financial comparison of Northann Corp. (NCL) and UNITED GUARDIAN INC (UG). Click either name above to swap in a different company.

Northann Corp. is the larger business by last-quarter revenue ($3.5M vs $3.0M, roughly 1.2× UNITED GUARDIAN INC). On growth, Northann Corp. posted the faster year-over-year revenue change (38.6% vs 19.6%). Over the past eight quarters, Northann Corp.'s revenue compounded faster (28.1% CAGR vs -4.6%).

Northann Corp is a home furnishing enterprise specializing in the design, production and sales of home textile products, decorative accessories and related household goods. Its core markets cover North America, Western Europe and China, targeting mid-to-high end household consumer segments.

The Guardian Life Insurance Company of America is one of the largest mutual life insurance companies in the world. Based in Manhattan, it has approximately 8,000 employees in the United States, and a network of over 3,000 financial representatives in more than 70 agencies nationwide. As of 2018, it ranks 239th on the Fortune 500 list of largest American corporations by revenue. In 2015, Guardian achieved the highest earnings in its 155-year history with $7.3 billion in capital and $1.5 billio...

NCL vs UG — Head-to-Head

Bigger by revenue
NCL
NCL
1.2× larger
NCL
$3.5M
$3.0M
UG
Growing faster (revenue YoY)
NCL
NCL
+19.0% gap
NCL
38.6%
19.6%
UG
Faster 2-yr revenue CAGR
NCL
NCL
Annualised
NCL
28.1%
-4.6%
UG

Income Statement — Q3 FY2025 vs Q4 FY2025

Metric
NCL
NCL
UG
UG
Revenue
$3.5M
$3.0M
Net Profit
$-8.8M
Gross Margin
-40.6%
45.0%
Operating Margin
-246.9%
24.4%
Net Margin
-248.2%
Revenue YoY
38.6%
19.6%
Net Profit YoY
-1872.0%
EPS (diluted)
$-0.07

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
NCL
NCL
UG
UG
Q4 25
$3.0M
Q3 25
$3.5M
$2.3M
Q2 25
$1.7M
$2.8M
Q1 25
$3.4M
$2.5M
Q4 24
$4.3M
$2.5M
Q3 24
$2.6M
$3.1M
Q2 24
$3.9M
$3.4M
Q1 24
$4.6M
$3.3M
Net Profit
NCL
NCL
UG
UG
Q4 25
Q3 25
$-8.8M
$268.4K
Q2 25
$-2.3M
$626.8K
Q1 25
$-2.6M
$560.9K
Q4 24
$-3.9M
Q3 24
$496.6K
$865.5K
Q2 24
$-997.5K
$956.2K
Q1 24
$60.0K
$925.4K
Gross Margin
NCL
NCL
UG
UG
Q4 25
45.0%
Q3 25
-40.6%
42.1%
Q2 25
-53.6%
52.8%
Q1 25
11.4%
54.7%
Q4 24
-2.2%
51.7%
Q3 24
63.7%
54.0%
Q2 24
23.2%
54.0%
Q1 24
33.6%
52.2%
Operating Margin
NCL
NCL
UG
UG
Q4 25
24.4%
Q3 25
-246.9%
9.5%
Q2 25
-128.6%
24.5%
Q1 25
-74.9%
24.6%
Q4 24
-32.2%
22.5%
Q3 24
21.6%
31.0%
Q2 24
-30.0%
32.9%
Q1 24
7.1%
31.5%
Net Margin
NCL
NCL
UG
UG
Q4 25
Q3 25
-248.2%
11.9%
Q2 25
-132.5%
22.1%
Q1 25
-76.5%
22.6%
Q4 24
-91.4%
Q3 24
19.4%
28.3%
Q2 24
-25.6%
28.2%
Q1 24
1.3%
28.4%
EPS (diluted)
NCL
NCL
UG
UG
Q4 25
Q3 25
$-0.07
Q2 25
$-0.02
Q1 25
$-0.03
Q4 24
$-0.16
Q3 24
$0.02
Q2 24
$-0.04
Q1 24
$0.01

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
NCL
NCL
UG
UG
Cash + ST InvestmentsLiquidity on hand
$40.9K
$8.6M
Total DebtLower is stronger
Stockholders' EquityBook value
$1.8M
$11.2M
Total Assets
$15.0M
$13.1M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
NCL
NCL
UG
UG
Q4 25
$8.6M
Q3 25
$40.9K
$8.3M
Q2 25
$1.1M
$8.4M
Q1 25
$8.1M
Q4 24
$245.2K
$9.4M
Q3 24
$9.5M
Q2 24
$9.9M
Q1 24
$8.6M
Stockholders' Equity
NCL
NCL
UG
UG
Q4 25
$11.2M
Q3 25
$1.8M
$10.6M
Q2 25
$4.4M
$11.5M
Q1 25
$3.9M
$10.8M
Q4 24
$2.6M
$11.9M
Q3 24
$1.4M
$11.4M
Q2 24
$969.0K
$12.1M
Q1 24
$712.3K
$11.2M
Total Assets
NCL
NCL
UG
UG
Q4 25
$13.1M
Q3 25
$15.0M
$12.2M
Q2 25
$16.5M
$13.4M
Q1 25
$16.5M
$12.8M
Q4 24
$13.9M
$13.8M
Q3 24
$14.6M
$13.3M
Q2 24
$13.1M
$13.8M
Q1 24
$13.2M
$13.0M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
NCL
NCL
UG
UG
Operating Cash FlowLast quarter
$-15.6K
$330.5K
Free Cash FlowOCF − Capex
$308.0K
FCF MarginFCF / Revenue
10.4%
Capex IntensityCapex / Revenue
0.8%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$1.9M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
NCL
NCL
UG
UG
Q4 25
$330.5K
Q3 25
$-15.6K
$1.0M
Q2 25
$-2.8M
$303.2K
Q1 25
$-1.0M
$322.1K
Q4 24
$-1.6M
$269.3K
Q3 24
$169.7K
$1.2M
Q2 24
$-122.2K
$1.3M
Q1 24
$297.9K
$644.1K
Free Cash Flow
NCL
NCL
UG
UG
Q4 25
$308.0K
Q3 25
$995.8K
Q2 25
$285.6K
Q1 25
$318.5K
Q4 24
$-45.9K
Q3 24
$1.2M
Q2 24
$1.3M
Q1 24
$622.2K
FCF Margin
NCL
NCL
UG
UG
Q4 25
10.4%
Q3 25
44.0%
Q2 25
10.1%
Q1 25
12.8%
Q4 24
-1.9%
Q3 24
39.2%
Q2 24
37.1%
Q1 24
19.1%
Capex Intensity
NCL
NCL
UG
UG
Q4 25
0.8%
Q3 25
0.7%
Q2 25
0.6%
Q1 25
0.1%
Q4 24
12.7%
Q3 24
1.0%
Q2 24
1.9%
Q1 24
0.7%
Cash Conversion
NCL
NCL
UG
UG
Q4 25
Q3 25
3.77×
Q2 25
0.48×
Q1 25
0.57×
Q4 24
Q3 24
0.34×
1.42×
Q2 24
1.38×
Q1 24
4.96×
0.70×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

NCL
NCL

Segment breakdown not available.

UG
UG

Pharmaceuticals$1.6M53%
Other$1.4M47%

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