United Bancorp (UBCP) Balance Sheet: Assets & Liabilities

United Bancorp (UBCP) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), United Bancorp reported total assets of $857.45M and total liabilities of $786.93M. Shareholders' equity was $70.52M, up 11.1% from $63.46M a year earlier. Total debt stood at $131.27M against $161.33M in cash and short-term investments, a net cash position of $30.06M. That puts debt-to-equity at 1.86, compared with 0.90 a year earlier.

United Bancorp Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for United Bancorp, Inc. (UBCP) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Current Assets
Cash and Cash Equivalents	46.53	19.61	40.77	30.08	83.00	51.59	14.99	25.25	14.32
Short-Term Investments	114.80	119.23	169.96	217.62	146.31	158.07	188.79	123.99	44.96
Cash & Short-Term Investments	161.33	138.84	210.73	247.70	229.31	209.66	203.77	149.24	59.27
Accounts Receivable	3.98	4.32	4.10	3.40	2.35	2.90	2.70	1.80	0.99
Inventory	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Current Assets	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Current Assets	165.31	143.16	214.83	251.11	231.66	212.56	206.47	151.04	60.27
Non-Current Assets
Property, Plant & Equipment (Net)	34.10	23.60	14.98	12.14	12.76	13.74	12.40	12.12	11.74
Long-Term Investments	489.84	4.03	3.98	462.34	451.11	439.10	440.14	407.73	366.86
Goodwill	0.68	0.68	0.68	0.68	0.68	0.68	0.68	0.00	0.00
Intangible Assets	0.00	0.12	0.26	0.41	0.56	0.71	0.86	1.69	0.00
Other Non-Current Assets	164.13	148.88	103.59	28.29	27.69	26.61	25.16	20.63	20.11
Total Non-Current Assets	692.13	673.50	604.62	506.29	492.80	480.84	479.24	442.17	399.07
Total Assets	857.45	816.66	819.45	757.40	724.46	693.40	685.71	593.21	459.33
Current Liabilities
Accounts Payable	0.00	0.00	0.00	5.92	6.57	7.05	5.72	4.61	4.24
Short-Term Debt	29.40	30.49	26.78	18.11	15.70	12.71	6.92	8.07	11.09
Accrued Liabilities	14.29	7.49	6.07	5.92	6.57	-	-	-	-
Other Current Liabilities	641.37	613.49	621.46	649.91	605.14	579.54	548.07	525.44	390.21
Total Current Liabilities	670.77	643.99	648.24	673.94	627.41	599.29	560.71	538.12	405.53
Non-Current Liabilities
Long-Term Debt	101.87	26.72	26.55	23.73	23.67	23.60	63.34	4.23	14.15
Deferred Tax Liabilities	0.00	0.00	0.00	0.00	1.68	2.19	1.74	0.22	0.00
Other Non-Current Liabilities	14.29	7.49	6.07	0.00	0.00	0.00	0.00	0.00	-4.24
Total Non-Current Liabilities	116.16	109.21	107.62	23.73	25.35	25.79	65.08	4.45	9.91
Total Liabilities	786.93	753.20	755.86	697.66	652.76	625.07	625.78	542.57	415.44
Stockholders' Equity
Common Stock	6.21	6.20	6.06	6.04	6.05	6.05	5.96	5.93	5.44
Retained Earnings	48.58	46.31	44.02	41.95	37.85	32.50	27.91	24.32	23.26
Accumulated Other Comprehensive Income	-11.35	-12.18	-9.84	-9.34	6.96	9.28	5.54	-0.01	-0.42
Treasury Stock	3.57	3.25	2.56	1.83	1.06	-	-	-	-
Additional Paid-in Capital	0.00	21.05	20.99	24.81	20.84	20.50	20.52	20.41	15.62
Shares Outstanding	5.76	5.79	5.70	5.74	5.79	-	-	-	-
Total Stockholders' Equity	70.52	63.46	63.59	59.74	71.70	68.33	59.92	50.64	43.90
Total Liabilities & Equity	857.44	816.66	819.45	757.40	724.46	693.40	685.71	593.21	459.33

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About United Bancorp Balance Sheet

How much debt does United Bancorp have?

United Bancorp had total debt of $131.27M as of Dec 31, 2025, against $161.33M in cash and short-term investments. Its debt-to-equity ratio was 1.86. Total debt was $57.21M a year earlier.

What are United Bancorp's total assets?

United Bancorp reported total assets of $857.45M as of Dec 31, 2025, up 5.0% from $816.66M a year earlier. Total liabilities were $786.93M.

What is United Bancorp's shareholders' equity?

United Bancorp's shareholders' equity was $70.52M as of Dec 31, 2025, or about $12.25 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition