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

zSpace, Inc. is the larger business by last-quarter revenue ($4.8M vs $3.0M, roughly 1.6× UNITED GUARDIAN INC).

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...

zSpace, Inc. is an American technology firm based in San Jose, California that delivers virtual and augmented reality experiences in STEM, CTE, and career readiness programs from a computer. zSpace mostly provides AR/VR technology to the education market, allowing teachers and learners to interact with simulated objects in virtual environments.

UG vs ZSPC — Head-to-Head

Bigger by revenue
ZSPC
ZSPC
1.6× larger
ZSPC
$4.8M
$3.0M
UG

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
UG
UG
ZSPC
ZSPC
Revenue
$3.0M
$4.8M
Net Profit
$-7.3M
Gross Margin
45.0%
49.1%
Operating Margin
24.4%
-116.2%
Net Margin
-150.3%
Revenue YoY
19.6%
Net Profit YoY
EPS (diluted)
$-0.22

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
UG
UG
ZSPC
ZSPC
Q4 25
$3.0M
$4.8M
Q3 25
$2.3M
$8.8M
Q2 25
$2.8M
$7.5M
Q1 25
$2.5M
$6.8M
Q4 24
$2.5M
Q3 24
$3.1M
Q2 24
$3.4M
Q1 24
$3.3M
Net Profit
UG
UG
ZSPC
ZSPC
Q4 25
$-7.3M
Q3 25
$268.4K
$-6.2M
Q2 25
$626.8K
$-6.1M
Q1 25
$560.9K
$-5.8M
Q4 24
Q3 24
$865.5K
Q2 24
$956.2K
Q1 24
$925.4K
Gross Margin
UG
UG
ZSPC
ZSPC
Q4 25
45.0%
49.1%
Q3 25
42.1%
51.2%
Q2 25
52.8%
42.6%
Q1 25
54.7%
47.4%
Q4 24
51.7%
Q3 24
54.0%
Q2 24
54.0%
Q1 24
52.2%
Operating Margin
UG
UG
ZSPC
ZSPC
Q4 25
24.4%
-116.2%
Q3 25
9.5%
-54.5%
Q2 25
24.5%
-84.9%
Q1 25
24.6%
-79.7%
Q4 24
22.5%
Q3 24
31.0%
Q2 24
32.9%
Q1 24
31.5%
Net Margin
UG
UG
ZSPC
ZSPC
Q4 25
-150.3%
Q3 25
11.9%
-70.2%
Q2 25
22.1%
-81.8%
Q1 25
22.6%
-86.3%
Q4 24
Q3 24
28.3%
Q2 24
28.2%
Q1 24
28.4%
EPS (diluted)
UG
UG
ZSPC
ZSPC
Q4 25
$-0.22
Q3 25
$-0.26
Q2 25
$-0.27
Q1 25
$-0.26
Q4 24
Q3 24
Q2 24
Q1 24

Balance Sheet & Financial Strength

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

Metric
UG
UG
ZSPC
ZSPC
Cash + ST InvestmentsLiquidity on hand
$8.6M
Total DebtLower is stronger
$17.7M
Stockholders' EquityBook value
$11.2M
$-22.5M
Total Assets
$13.1M
$7.6M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
UG
UG
ZSPC
ZSPC
Q4 25
$8.6M
Q3 25
$8.3M
Q2 25
$8.4M
Q1 25
$8.1M
Q4 24
$9.4M
Q3 24
$9.5M
Q2 24
$9.9M
Q1 24
$8.6M
Total Debt
UG
UG
ZSPC
ZSPC
Q4 25
$17.7M
Q3 25
$18.7M
Q2 25
$18.1M
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Stockholders' Equity
UG
UG
ZSPC
ZSPC
Q4 25
$11.2M
$-22.5M
Q3 25
$10.6M
$-19.7M
Q2 25
$11.5M
$-22.3M
Q1 25
$10.8M
$-19.6M
Q4 24
$11.9M
Q3 24
$11.4M
Q2 24
$12.1M
Q1 24
$11.2M
Total Assets
UG
UG
ZSPC
ZSPC
Q4 25
$13.1M
$7.6M
Q3 25
$12.2M
$13.5M
Q2 25
$13.4M
$12.1M
Q1 25
$12.8M
$9.8M
Q4 24
$13.8M
Q3 24
$13.3M
Q2 24
$13.8M
Q1 24
$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
UG
UG
ZSPC
ZSPC
Operating Cash FlowLast quarter
$330.5K
$-3.9M
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
UG
UG
ZSPC
ZSPC
Q4 25
$330.5K
$-3.9M
Q3 25
$1.0M
$-2.5M
Q2 25
$303.2K
$-6.9M
Q1 25
$322.1K
$-4.6M
Q4 24
$269.3K
Q3 24
$1.2M
Q2 24
$1.3M
Q1 24
$644.1K
Free Cash Flow
UG
UG
ZSPC
ZSPC
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
UG
UG
ZSPC
ZSPC
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
UG
UG
ZSPC
ZSPC
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
UG
UG
ZSPC
ZSPC
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

UG
UG

Pharmaceuticals$1.6M53%
Other$1.4M47%

ZSPC
ZSPC

Transferred At Point In Time$4.6M94%
Other$287.0K6%

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