Contra guys: This medical company’s business lines could soon be firing again on all cylinders

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United Guardian may have lumpy earnings and dividends, but it is well positioned to bring returns to shareholders

Conventional wisdom has it that investors should look for companies with consistent profitability and growing revenue. No doubt, that is a potent combination, but the difficulty is that such enterprises are seldom cheap, so they require a “buy high, sell higher” approach.

The company has a remarkable history of profitability, but the magnitude has waxed and waned from an EPS high of US$1.04 in 2019 to 56 US cents in both 2022 and 2023. The dividend has been even more erratic, fluctuating from a generous $1.42 in 2017 to a thin dime last year. Talk about feast or famine!

UG has a lovely balance sheet. Not only does it have no debt, but it has a considerable rainy-day fund that is invested in various securities. Warren Buffett has long grumbled about how GAAP market-to-market rules - the generally accepted accounting principals businesses are required to follow - on such assets obscure a corporation’s true earnings power. It is a rather nice problem to have, but it does increase bottom-line volatility.

 

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