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Side-by-side financial comparison of Super League Enterprise, Inc. (SLE) and UNITED GUARDIAN INC (UG). Click either name above to swap in a different company.

Super League Enterprise, Inc. is the larger business by last-quarter revenue ($3.2M vs $3.0M, roughly 1.1× UNITED GUARDIAN INC). On growth, UNITED GUARDIAN INC posted the faster year-over-year revenue change (19.6% vs -6.6%). Over the past eight quarters, UNITED GUARDIAN INC's revenue compounded faster (-4.6% CAGR vs -12.8%).

Super League Enterprise, Inc. is a global gaming and esports entertainment firm that creates interactive live events, original content, and community experiences for casual and core gaming audiences. It runs competitive gaming leagues, brand partnership activations, and digital media platforms, serving North America, Europe, and key Asia-Pacific markets.

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...

SLE vs UG — Head-to-Head

Bigger by revenue
SLE
SLE
1.1× larger
SLE
$3.2M
$3.0M
UG
Growing faster (revenue YoY)
UG
UG
+26.2% gap
UG
19.6%
-6.6%
SLE
Faster 2-yr revenue CAGR
UG
UG
Annualised
UG
-4.6%
-12.8%
SLE

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
SLE
SLE
UG
UG
Revenue
$3.2M
$3.0M
Net Profit
$-10.1M
Gross Margin
31.5%
45.0%
Operating Margin
-100.8%
24.4%
Net Margin
-316.9%
Revenue YoY
-6.6%
19.6%
Net Profit YoY
-91.8%
EPS (diluted)

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
SLE
SLE
UG
UG
Q4 25
$3.2M
$3.0M
Q3 25
$2.4M
$2.3M
Q2 25
$3.0M
$2.8M
Q1 25
$2.7M
$2.5M
Q4 24
$3.4M
$2.5M
Q3 24
$4.4M
$3.1M
Q2 24
$4.1M
$3.4M
Q1 24
$4.2M
$3.3M
Net Profit
SLE
SLE
UG
UG
Q4 25
$-10.1M
Q3 25
$-3.6M
$268.4K
Q2 25
$-2.8M
$626.8K
Q1 25
$-4.2M
$560.9K
Q4 24
$-5.3M
Q3 24
$-3.6M
$865.5K
Q2 24
$-2.5M
$956.2K
Q1 24
$-5.3M
$925.4K
Gross Margin
SLE
SLE
UG
UG
Q4 25
31.5%
45.0%
Q3 25
44.6%
42.1%
Q2 25
43.6%
52.8%
Q1 25
44.0%
54.7%
Q4 24
29.2%
51.7%
Q3 24
38.9%
54.0%
Q2 24
40.0%
54.0%
Q1 24
41.1%
52.2%
Operating Margin
SLE
SLE
UG
UG
Q4 25
-100.8%
24.4%
Q3 25
-125.9%
9.5%
Q2 25
-104.8%
24.5%
Q1 25
-133.6%
24.6%
Q4 24
-134.4%
22.5%
Q3 24
-77.9%
31.0%
Q2 24
-99.4%
32.9%
Q1 24
-109.4%
31.5%
Net Margin
SLE
SLE
UG
UG
Q4 25
-316.9%
Q3 25
-147.0%
11.9%
Q2 25
-92.7%
22.1%
Q1 25
-155.6%
22.6%
Q4 24
-154.3%
Q3 24
-82.0%
28.3%
Q2 24
-59.6%
28.2%
Q1 24
-125.0%
28.4%
EPS (diluted)
SLE
SLE
UG
UG
Q4 25
Q3 25
$-2.65
Q2 25
Q1 25
Q4 24
Q3 24
$-21.47
Q2 24
Q1 24

Balance Sheet & Financial Strength

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

Metric
SLE
SLE
UG
UG
Cash + ST InvestmentsLiquidity on hand
$14.4M
$8.6M
Total DebtLower is stronger
Stockholders' EquityBook value
$17.5M
$11.2M
Total Assets
$21.9M
$13.1M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SLE
SLE
UG
UG
Q4 25
$14.4M
$8.6M
Q3 25
$1.1M
$8.3M
Q2 25
$475.0K
$8.4M
Q1 25
$747.0K
$8.1M
Q4 24
$1.3M
$9.4M
Q3 24
$289.0K
$9.5M
Q2 24
$1.7M
$9.9M
Q1 24
$3.3M
$8.6M
Stockholders' Equity
SLE
SLE
UG
UG
Q4 25
$17.5M
$11.2M
Q3 25
$-2.0M
$10.6M
Q2 25
$-4.1M
$11.5M
Q1 25
$-3.5M
$10.8M
Q4 24
$170.0K
$11.9M
Q3 24
$3.5M
$11.4M
Q2 24
$5.1M
$12.1M
Q1 24
$6.0M
$11.2M
Total Assets
SLE
SLE
UG
UG
Q4 25
$21.9M
$13.1M
Q3 25
$8.7M
$12.2M
Q2 25
$8.5M
$13.4M
Q1 25
$9.8M
$12.8M
Q4 24
$11.7M
$13.8M
Q3 24
$12.6M
$13.3M
Q2 24
$15.4M
$13.8M
Q1 24
$18.6M
$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
SLE
SLE
UG
UG
Operating Cash FlowLast quarter
$-3.9M
$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
SLE
SLE
UG
UG
Q4 25
$-3.9M
$330.5K
Q3 25
$-2.8M
$1.0M
Q2 25
$-1.8M
$303.2K
Q1 25
$-2.2M
$322.1K
Q4 24
$-3.3M
$269.3K
Q3 24
$-2.1M
$1.2M
Q2 24
$-2.3M
$1.3M
Q1 24
$-3.7M
$644.1K
Free Cash Flow
SLE
SLE
UG
UG
Q4 25
$308.0K
Q3 25
$995.8K
Q2 25
$285.6K
Q1 25
$318.5K
Q4 24
$-45.9K
Q3 24
$-2.1M
$1.2M
Q2 24
$1.3M
Q1 24
$622.2K
FCF Margin
SLE
SLE
UG
UG
Q4 25
10.4%
Q3 25
44.0%
Q2 25
10.1%
Q1 25
12.8%
Q4 24
-1.9%
Q3 24
-48.1%
39.2%
Q2 24
37.1%
Q1 24
19.1%
Capex Intensity
SLE
SLE
UG
UG
Q4 25
0.8%
Q3 25
0.7%
Q2 25
0.6%
Q1 25
0.1%
Q4 24
0.0%
12.7%
Q3 24
0.5%
1.0%
Q2 24
0.0%
1.9%
Q1 24
0.0%
0.7%
Cash Conversion
SLE
SLE
UG
UG
Q4 25
Q3 25
3.77×
Q2 25
0.48×
Q1 25
0.57×
Q4 24
Q3 24
1.42×
Q2 24
1.38×
Q1 24
0.70×

Financial Flow Comparison

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

Revenue Breakdown by Segment

SLE
SLE

Advertising And Sponsorships$1.8M57%
Publishing And Content Studio$1.4M43%

UG
UG

Pharmaceuticals$1.6M53%
Other$1.4M47%

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