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	May 21, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	42,723	45,552	36,477	23,689	16,441	17,325
Market Cap Growth	36.79%	24.88%	53.98%	44.09%	-5.10%	-3.61%
Enterprise Value	41,848	45,407	36,491	23,568	16,276	17,264
PE Ratio	13.72	13.52	9.75	6.30	5.99	8.44
PS Ratio	1.06	1.14	1.05	0.79	0.71	0.84
PB Ratio	2.13	1.95	1.54	0.98	1.16	1.12
P/FCF Ratio	2.70	3.08	2.70	2.29	2.02	1.91
P/OCF Ratio	2.64	3.02	2.67	2.28	1.99	1.87
EV/Sales Ratio	1.04	1.14	1.05	0.79	0.70	0.84
EV/EBITDA Ratio	7.60	8.33	6.70	4.37	4.14	6.12
EV/EBIT Ratio	8.53	9.04	7.38	4.73	4.62	6.97
EV/FCF Ratio	2.65	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	0.04	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	-0.17	-0.18	-0.16	-0.05	-0.07	-0.11
Net Debt / FCF Ratio	-0.05	-0.07	-0.06	-0.03	-0.03	-0.03
Quick Ratio	12.26	3.32	3.20	2.84	1.72	2.91
Current Ratio	12.68	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)	15.24%	14.33%	15.64%	19.59%	18.52%	13.44%
Return on Assets (ROA)	2.50%	2.65%	3.01%	3.63%	3.00%	2.32%
Return on Invested Capital (ROIC)	13.74%	13.51%	14.41%	18.00%	16.78%	12.23%
Earnings Yield	7.30%	7.40%	10.26%	15.87%	16.71%	11.85%
FCF Yield	36.98%	32.42%	37.09%	43.67%	49.52%	52.39%
Dividend Yield	6.86%	6.89%	9.31%	29.68%	-	10.89%
Payout Ratio	94.86%	87.42%	137.82%	-	47.19%	40.17%
Buyback Yield / Dilution	-0.33%	-	-	-	-	0.00%
Total Shareholder Return	6.53%	6.89%	9.31%	29.68%	-	10.89%

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