UBCP UNITED BANCORP INC /OH/

Overview and Growth

Fiscal 2025 results for UNITED BANCORP INC /OH/ included net income of $7.75M. The company reported diluted EPS of $1.34, adding a shareholder-level measure to the absolute income figures considered below. The per-share result recorded a 5.5% increase from fiscal 2024 diluted EPS of $1.27. The diluted weighted-average share count was 5.49M, linking total earnings with the per-share result received by shareholders. Diluted shares moved 0.9% from 5.54M in fiscal 2024, leaving the current share base lower year over year. Total assets stood at $857.45M, defining the scale of the bank’s financial balance sheet and providing the base for evaluating earnings returns, capitalization, liquidity, and its shareholder-capital buffer.

Profitability

Net income was $7.75M, providing the bank’s bottom-line earnings result for the fiscal year. Pretax income was $7.67M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. An income-tax benefit of $86.00K improved the final result relative to pretax income or loss. The effective tax-benefit relationship was 1.1% of positive pretax income. Net income equaled 11.0% of period-end equity, showing the earnings generated on shareholders’ book capital. Net income represented 0.9% of period-end assets, placing the company’s bottom-line result against the total resource base employed. Against $7.40M in fiscal 2024, the current $7.75M bottom line finished above the prior-year result in absolute terms. Bank earnings depend on a large financial-asset base, making bottom-line profitability and returns on book capital central to the analysis. Return on assets connects earnings to the full financial balance sheet, while return on equity shows the result relative to shareholder capital; together they separate operating scale from capitalization and clarify the relationship between them.

Liquidity and Capital Structure

At period end, the $857.45M asset base was financed through $786.93M of liabilities and $70.52M of equity. Reported cash and equivalents were $46.53M, separating immediately recognizable cash resources from the rest of the current-asset base. Book equity represented 8.2% of total assets, quantifying the balance-sheet share supported by shareholder capital. The liabilities-to-assets relationship was 91.8%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 5.4%, comparing reported cash and equivalents with the full positive asset balance. Compared with $816.66M in fiscal 2024, the current asset base moved 5.0% and finished higher. Against $63.46M of equity in fiscal 2024, the current book-equity balance moved 11.1% and ended higher. Cash and equivalents were 137.3% higher than fiscal 2024 cash of $19.61M, showing the year-over-year change in liquid resources. Equity capitalization is particularly important for a bank because it provides the loss-absorbing layer beneath a predominantly liability-funded balance sheet. For a bank, asset growth describes the changing scale of the financial balance sheet, and equity growth shows whether the shareholder-capital layer moved in the same direction.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.