USG's Dividend Pay out Ratio	(Dec 31 2018) IV. Quarter	(Sep 30 2018) III. Quarter	(Jun 30 2018) II. Quarter	(Mar 31 2018) I. Quarter	(Dec 31 2017) IV. Quarter
Earnings per Share	$ 0.29	$ 0.41	$ 0.41	$ 0.25	$ -0.47
Dividend	$ 0.5	$ 0.5	-	-	-
Pay out Ratio	173.45 %	121.95 %	-	-	-

Dividend Pay out Ratio Comment

Usg's Eps grew in IV. Quarter by -161.7% compare to a year ago, while dividend increased to 0.5$, this led to improvement in dividend pay out ratio to 173.45%.

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