Union Assurance PLC (COSE:UAL.N0000)

Union Assurance Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Investments in Debt Securities	47,906	83,878	74,186	58,781	46,972	40,243
Investments in Equity & Preferred Securities	-	2,419	2,046	1,703	1,513	1,387
Policy Loans	2,830	2,651	2,368	2,118	1,932	1,793
Other Investments	28,345	4,051	278.57	2,239	6,276	7,039
Total Investments	89,896	100,638	87,834	68,277	62,774	55,537
Cash & Equivalents	895.58	1,614	839.48	952.33	969.75	960.27
Reinsurance Recoverable	495.04	418.85	447.56	556.99	969.45	492.01
Other Receivables	19,574	1,600	1,534	1,284	979.93	1,094
Property, Plant & Equipment	3,697	3,611	3,425	3,215	3,168	2,687
Other Intangible Assets	7,360	784.6	1,131	1,311	1,546	1,247
Other Current Assets	-	792.43	459.65	371.91	354.8	583.53
Total Assets	121,918	109,459	95,670	75,969	70,762	62,600
Accrued Expenses	-	1,691	1,675	1,554	1,129	776.41
Insurance & Annuity Liabilities	91,575	77,949	64,589	54,912	48,480	41,501
Unpaid Claims	572.9	529.26	533.02	552.38	465.45	380.4
Unearned Premiums	-	0.42	0.83	1.73	3.32	6.46
Reinsurance Payable	851.79	587.67	365.03	636.15	1,038	533.02
Current Portion of Leases	-	216.2	147.54	140.93	128.94	115
Short-Term Debt	233.14	134.53	122.56	228.48	249.33	160.81
Current Income Taxes Payable	-79.06	-79.06	-79.06	-33.92	-27.16	-
Long-Term Leases	517.6	390.71	275	307.79	292.36	117.26
Separate Account Liability	798.09	792.18	718.69	746.48	916.19	1,062
Other Current Liabilities	-	1,485	1,267	1,119	931.59	760.24
Other Long-Term Liabilities	6,505	1,897	1,734	1,323	1,479	1,903
Total Liabilities	101,229	85,791	71,509	61,755	55,307	47,492
Common Stock	1,000	1,000	1,000	1,000	1,000	1,000
Retained Earnings	13,603	15,780	17,187	13,425	11,970	10,738
Comprehensive Income & Other	6,086	6,888	5,974	-210.98	2,485	3,371
Shareholders' Equity	20,689	23,668	24,161	14,214	15,455	15,108
Total Liabilities & Equity	121,918	109,459	95,670	75,969	70,762	62,600
Filing Date Shares Outstanding	589.29	589.29	589.29	589.29	589.29	589.29
Total Common Shares Outstanding	589.29	589.29	589.29	589.29	589.29	589.29
Total Debt	750.74	741.45	545.1	677.2	670.63	393.06
Net Cash (Debt)	144.84	872.96	294.38	275.13	299.12	567.21
Net Cash Growth	-	196.55%	6.99%	-8.02%	-47.27%	223.46%
Net Cash Per Share	0.25	1.48	0.50	0.47	0.51	0.96
Book Value Per Share	35.11	40.16	41.00	24.12	26.23	25.64
Tangible Book Value	13,329	22,883	23,030	12,903	13,910	13,861
Tangible Book Value Per Share	22.62	38.83	39.08	21.90	23.60	23.52
Land	-	2,191	2,191	2,055	2,055	1,894
Buildings	-	540.3	540.3	392.96	392.96	379.98
Machinery	-	1,416	1,349	1,285	1,173	1,001

Source: S&P Global Market Intelligence. Insurance template. Financial Sources.