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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 6, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Market Capitalization	26,636	23,689	16,441	17,325	17,973	19,446
Market Cap Growth	58.50%	44.09%	-5.10%	-3.61%	-7.58%	-4.98%
Enterprise Value	26,569	23,568	16,276	17,264	17,528	19,364
PE Ratio	7.19	5.33	5.06	6.69	14.77	11.94
PS Ratio	0.82	0.79	0.71	0.84	1.03	1.26
PB Ratio	1.29	0.98	1.16	1.12	1.19	1.33
P/FCF Ratio	2.27	2.28	2.02	1.91	2.19	2.96
P/OCF Ratio	2.42	2.27	1.99	1.87	2.17	2.92
EV/Sales Ratio	0.82	0.79	0.70	0.84	1.00	1.25
EV/EBITDA Ratio	4.67	4.47	4.14	6.12	9.04	9.64
EV/EBIT Ratio	5.07	4.73	4.62	6.97	10.45	10.74
EV/FCF Ratio	2.27	2.27	2.00	1.90	2.13	2.95
Debt / Equity Ratio	0.03	0.02	0.05	0.04	0.03	0.03
Debt / EBITDA Ratio	0.11	0.10	0.17	0.23	0.19	0.22
Debt / FCF Ratio	0.05	0.05	0.08	0.07	0.05	0.07
Quick Ratio	7.52	2.78	1.72	2.91	3.38	2.95
Current Ratio	7.94	3.03	1.95	3.29	3.79	3.36
Asset Turnover	0.35	0.35	0.32	0.31	0.30	0.30
Return on Equity (ROE)	19.75%	19.59%	18.52%	13.44%	6.18%	8.17%
Return on Assets (ROA)	3.39%	3.63%	3.00%	2.32%	1.78%	2.16%
Return on Capital (ROIC)	16.01%	15.73%	14.20%	9.78%	6.84%	7.76%
Earnings Yield	13.92%	15.87%	16.71%	11.85%	5.12%	5.95%
FCF Yield	43.99%	43.84%	49.52%	52.39%	45.69%	33.80%
Dividend Yield	19.36%	25.75%	-	9.45%	6.07%	8.52%
Payout Ratio	139.17%	-	47.19%	40.17%	128.02%	101.77%
Buyback Yield / Dilution	-0.17%	-	-	0.00%	-	-
Total Shareholder Return	19.19%	25.75%	-	9.45%	6.07%	8.52%

Source: S&P Capital IQ. Insurance template. Financial Sources.