Union Assurance PLC (COSE:UAL.N0000)

Union Assurance Ratios and Metrics

Market cap in millions LKR. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 17, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	37,950	45,552	36,477	23,689	16,441	17,325
Market Cap Growth	0.63%	24.88%	53.98%	44.09%	-5.10%	-3.61%
Enterprise Value	36,962	45,407	36,491	23,568	16,276	17,264
PE Ratio	11.26	13.52	9.75	6.30	5.99	8.44
PS Ratio	0.95	1.14	1.05	0.79	0.71	0.84
PB Ratio	1.62	1.95	1.54	0.98	1.16	1.12
P/FCF Ratio	2.57	3.08	2.70	2.29	2.02	1.91
P/OCF Ratio	2.51	3.02	2.67	2.28	1.99	1.87
EV/Sales Ratio	0.93	1.14	1.05	0.79	0.70	0.84
EV/EBITDA Ratio	6.32	8.33	6.70	4.37	4.14	6.12
EV/EBIT Ratio	7.07	9.04	7.38	4.73	4.62	6.97
EV/FCF Ratio	2.50	3.07	2.70	2.28	2.00	1.90
Debt / Equity Ratio	0.03	0.03	0.03	0.02	0.05	0.04
Debt / EBITDA Ratio	0.13	0.13	0.13	0.10	0.17	0.23
Debt / FCF Ratio	0.05	0.05	0.06	0.05	0.08	0.07
Net Debt / Equity Ratio	-0.04	-0.04	-0.04	-0.01	-0.02	-0.02
Net Debt / EBITDA Ratio	-0.18	-0.18	-0.16	-0.05	-0.07	-0.11
Net Debt / FCF Ratio	-0.07	-0.07	-0.06	-0.03	-0.03	-0.03
Quick Ratio	3.32	3.32	3.20	2.84	1.72	2.91
Current Ratio	3.58	3.58	3.47	3.07	1.95	3.30
Asset Turnover	0.34	0.34	0.34	0.35	0.32	0.31
Return on Equity (ROE)	14.33%	14.33%	15.64%	19.59%	18.52%	13.44%
Return on Assets (ROA)	2.65%	2.65%	3.01%	3.63%	3.00%	2.32%
Return on Invested Capital (ROIC)	14.39%	13.51%	14.41%	18.00%	16.78%	12.23%
Earnings Yield	8.88%	7.40%	10.26%	15.87%	16.71%	11.85%
FCF Yield	38.92%	32.42%	37.09%	43.67%	49.52%	52.39%
Dividend Yield	7.69%	6.89%	9.31%	29.68%	-	10.89%
Payout Ratio	87.42%	87.42%	137.82%	-	47.19%	40.17%
Buyback Yield / Dilution	-	-	-	-	-	0.00%
Total Shareholder Return	7.69%	6.89%	9.31%	29.68%	-	10.89%

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