Union Assurance PLC (COSE:UAL.N0000)

Union Assurance Statistics

Total Valuation

Union Assurance has a market cap or net worth of LKR 43.61 billion. The enterprise value is 43.46 billion.

Market Cap	43.61B
Enterprise Value	43.46B

Important Dates

The last earnings date was Wednesday, November 12, 2025.

Earnings Date	Nov 12, 2025
Ex-Dividend Date	n/a

Share Statistics

Union Assurance has 589.29 million shares outstanding. The number of shares has decreased by -0.50% in one year.

Current Share Class	589.29M
Shares Outstanding	589.29M
Shares Change (YoY)	-0.50%
Shares Change (QoQ)	-7.31%
Owned by Insiders (%)	4.59%
Owned by Institutions (%)	0.21%
Float	25.13M

Valuation Ratios

The trailing PE ratio is 13.53.

PE Ratio	13.53
Forward PE	n/a
PS Ratio	1.09
PB Ratio	2.11
P/TBV Ratio	3.27
P/FCF Ratio	2.93
P/OCF Ratio	2.88
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 7.73, with an EV/FCF ratio of 2.92.

EV / Earnings	13.53
EV / Sales	1.09
EV / EBITDA	7.73
EV / EBIT	8.73
EV / FCF	2.92

Financial Position

The company has a current ratio of 9.46, with a Debt / Equity ratio of 0.04.

Current Ratio	9.46
Quick Ratio	9.15
Debt / Equity	0.04
Debt / EBITDA	0.14
Debt / FCF	0.05
Interest Coverage	87.77

Financial Efficiency

Return on equity (ROE) is 15.58% and return on invested capital (ROIC) is 13.78%.

Return on Equity (ROE)	15.58%
Return on Assets (ROA)	2.63%
Return on Invested Capital (ROIC)	13.78%
Return on Capital Employed (ROCE)	3.91%
Revenue Per Employee	60.04M
Profits Per Employee	4.82M
Employee Count	666
Asset Turnover	0.36
Inventory Turnover	n/a

Taxes

In the past 12 months, Union Assurance has paid 1.71 billion in taxes.

Income Tax	1.71B
Effective Tax Rate	34.79%

Stock Price Statistics

The stock price has increased by +37.80% in the last 52 weeks. The beta is 0.18, so Union Assurance's price volatility has been lower than the market average.

Beta (5Y)	0.18
52-Week Price Change	+37.80%
50-Day Moving Average	81.00
200-Day Moving Average	68.26
Relative Strength Index (RSI)	26.53
Average Volume (20 Days)	n/a

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, Union Assurance had revenue of LKR 39.98 billion and earned 3.21 billion in profits. Earnings per share was 5.47.

Revenue	39.98B
Gross Profit	11.54B
Operating Income	4.71B
Pretax Income	4.93B
Net Income	3.21B
EBITDA	5.19B
EBIT	4.71B
Earnings Per Share (EPS)	5.47

Balance Sheet

The company has 11.71 billion in cash and 750.74 million in debt, giving a net cash position of 144.84 million or 0.25 per share.

Cash & Cash Equivalents	11.71B
Total Debt	750.74M
Net Cash	144.84M
Net Cash Per Share	0.25
Equity (Book Value)	20.69B
Book Value Per Share	35.11
Working Capital	13.36B

Cash Flow

In the last 12 months, operating cash flow was 15.16 billion and capital expenditures -280.08 million, giving a free cash flow of 14.88 billion.

Operating Cash Flow	15.16B
Capital Expenditures	-280.08M
Free Cash Flow	14.88B
FCF Per Share	25.25

Margins

Gross margin is 28.86%, with operating and profit margins of 11.78% and 8.04%.

Gross Margin	28.86%
Operating Margin	11.78%
Pretax Margin	12.32%
Profit Margin	8.04%
EBITDA Margin	12.99%
EBIT Margin	11.78%
FCF Margin	37.21%

Dividends & Yields

This stock pays an annual dividend of 5.00, which amounts to a dividend yield of 6.68%.

Dividend Per Share	5.00
Dividend Yield	6.68%
Dividend Growth (YoY)	-42.86%
Years of Dividend Growth	2
Payout Ratio	91.74%
Buyback Yield	0.50%
Shareholder Yield	7.18%
Earnings Yield	7.37%
FCF Yield	34.12%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on April 11, 2022. It was a forward split with a ratio of 10.

Last Split Date	Apr 11, 2022
Split Type	Forward
Split Ratio	10

Scores

Altman Z-Score	n/a
Piotroski F-Score	6