Union Assurance PLC (COSE:UAL.N0000)
Sri Lanka · Delayed Price · Currency is LKR 0.00
0.00 (0.00%)
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Union Assurance Cash Flow Statement
Financials in millions LKR. Fiscal year is January - December.
Millions LKR. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 3,071 | 3,370 | 3,741 | 3,758 | 2,747 | 2,054 |
Depreciation & Amortization | 573.31 | 621.98 | 661.57 | 543.61 | 535.09 | 435.56 |
Other Amortization | 161.43 | 161.43 | - | - | - | - |
Gain (Loss) on Sale of Assets | -0.27 | -0.64 | -1.76 | -0.19 | -0.25 | -0.39 |
Gain (Loss) on Sale of Investments | -3,410 | -4,116 | -3,736 | -2,285 | -284.54 | -690.17 |
Stock-Based Compensation | 32.52 | 21.98 | 16.23 | 15.42 | 9.64 | 6.29 |
Change in Accounts Receivable | -81.88 | 34.05 | -15.2 | -173 | -345.47 | -45.02 |
Reinsurance Recoverable | -32.32 | -107.29 | 28.71 | 109.43 | 412.46 | -477.44 |
Change in Insurance Reserves / Liabilities | 16,775 | 15,375 | 13,430 | 9,585 | 6,343 | 6,891 |
Change in Other Net Operating Assets | -364 | -176.77 | -313.46 | -754.51 | -838.65 | 336.81 |
Other Operating Activities | -49.31 | 110.5 | -37.93 | 192.89 | 326.59 | 402.98 |
Operating Cash Flow | 16,342 | 15,108 | 13,662 | 10,412 | 8,269 | 9,256 |
Operating Cash Flow Growth | 12.56% | 10.59% | 31.20% | 25.93% | -10.66% | 12.01% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -415.33 | -338.55 | -131.8 | -66.93 | -126.9 | -178.73 |
Sale of Property, Plant & Equipment | 3.55 | 3.77 | 3.05 | 0.21 | 0.27 | 0.44 |
Purchase / Sale of Intangible Assets | -131.66 | -5,141 | -54.56 | -111.7 | -73.57 | -923.69 |
Investment in Securities | -12,280 | -6,449 | -7,408 | -10,123 | -6,608 | -7,274 |
Investing Cash Flow | -12,824 | -11,925 | -7,592 | -10,301 | -6,808 | -8,376 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt Repaid | -186.58 | -218.26 | -150.69 | -118.03 | -161.05 | -133.94 |
Lease Payments | -186.58 | -218.26 | -150.69 | -118.03 | -161.05 | -133.94 |
Net Debt Issued (Repaid) | -186.58 | -218.26 | -150.69 | -118.03 | -161.05 | -133.94 |
Common Dividends Paid | -2,947 | -2,946 | -5,156 | - | -1,296 | -825 |
Financing Cash Flow | -3,133 | -3,164 | -5,307 | -118.03 | -1,457 | -958.94 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 385.41 | 19.19 | 762.96 | -6.94 | 3.44 | -79.05 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 15,927 | 14,770 | 13,530 | 10,345 | 8,142 | 9,077 |
Free Cash Flow Growth | 11.10% | 9.16% | 30.78% | 27.07% | -10.30% | 10.53% |
Free Cash Flow Margin | 38.10% | 37.10% | 38.86% | 34.53% | 34.92% | 43.95% |
Free Cash Flow Per Share | 27.12 | 25.06 | 22.96 | 17.56 | 13.82 | 15.40 |
Levered Free Cash Flow | -568.73 | -3,543 | 1,220 | -847.63 | 6,609 | 51.7 |
Unlevered Free Cash Flow | -532.4 | -3,507 | 1,254 | -823.28 | 6,630 | 51.7 |
Free Cash Flow After Leases | 15,740 | 14,551 | 13,379 | 10,227 | 7,981 | 8,943 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 57.43 | 58.26 | 53.84 | 65.19 | - | - |
Cash Income Tax Paid | 1,799 | 1,707 | 1,524 | 1,307 | 710.16 | 237.31 |
Change in Working Capital | 15,995 | 15,141 | 13,352 | 8,495 | 5,169 | 7,211 |