Union Assurance PLC (COSE:UAL.N0000)

Union Assurance Statistics

Total Valuation

Union Assurance has a market cap or net worth of LKR 43.37 billion. The enterprise value is 42.38 billion.

Market Cap	43.37B
Enterprise Value	42.38B

Important Dates

The next estimated earnings date is Friday, May 8, 2026.

Earnings Date	May 8, 2026
Ex-Dividend Date	Mar 11, 2026

Share Statistics

Union Assurance has 589.29 million shares outstanding.

Current Share Class	589.29M
Shares Outstanding	589.29M
Shares Change (YoY)	n/a
Shares Change (QoQ)	+9.55%
Owned by Insiders (%)	4.64%
Owned by Institutions (%)	0.21%
Float	24.87M

Valuation Ratios

The trailing PE ratio is 12.87.

PE Ratio	12.87
Forward PE	n/a
PS Ratio	1.09
PB Ratio	1.86
P/TBV Ratio	2.69
P/FCF Ratio	2.94
P/OCF Ratio	2.87
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 7.25, with an EV/FCF ratio of 2.87.

EV / Earnings	12.58
EV / Sales	1.06
EV / EBITDA	7.25
EV / EBIT	8.11
EV / FCF	2.87

Financial Position

The company has a current ratio of 3.58, with a Debt / Equity ratio of 0.03.

Current Ratio	3.58
Quick Ratio	3.32
Debt / Equity	0.03
Debt / EBITDA	0.13
Debt / FCF	0.05
Interest Coverage	86.42

Financial Efficiency

Return on equity (ROE) is 14.33% and return on invested capital (ROIC) is 14.39%.

Return on Equity (ROE)	14.33%
Return on Assets (ROA)	2.65%
Return on Invested Capital (ROIC)	14.39%
Return on Capital Employed (ROCE)	4.11%
Weighted Average Cost of Capital (WACC)	5.83%
Revenue Per Employee	58.88M
Profits Per Employee	4.99M
Employee Count	676
Asset Turnover	0.34
Inventory Turnover	3,415.36

Taxes

In the past 12 months, Union Assurance has paid 1.80 billion in taxes.

Income Tax	1.80B
Effective Tax Rate	34.81%

Stock Price Statistics

The stock price has increased by +44.31% in the last 52 weeks. The beta is 0.29, so Union Assurance's price volatility has been lower than the market average.

Beta (5Y)	0.29
52-Week Price Change	+44.31%
50-Day Moving Average	75.38
200-Day Moving Average	75.58
Relative Strength Index (RSI)	54.82
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 39.81 billion and earned 3.37 billion in profits. Earnings per share was 5.72.

Revenue	39.81B
Gross Profit	11.43B
Operating Income	5.02B
Pretax Income	5.17B
Net Income	3.37B
EBITDA	5.45B
EBIT	5.02B
Earnings Per Share (EPS)	5.72

Balance Sheet

The company has 15.47 billion in cash and 709.66 million in debt, with a net cash position of 988.48 million or 1.68 per share.

Cash & Cash Equivalents	15.47B
Total Debt	709.66M
Net Cash	988.48M
Net Cash Per Share	1.68
Equity (Book Value)	23.37B
Book Value Per Share	39.66
Working Capital	13.21B

Cash Flow

In the last 12 months, operating cash flow was 15.11 billion and capital expenditures -338.55 million, giving a free cash flow of 14.77 billion.

Operating Cash Flow	15.11B
Capital Expenditures	-338.55M
Depreciation & Amortization	n/a
Net Borrowing	-218.26M
Free Cash Flow	14.77B
FCF Per Share	25.06

Margins

Gross margin is 28.73%, with operating and profit margins of 12.62% and 8.47%.

Gross Margin	28.73%
Operating Margin	12.62%
Pretax Margin	12.99%
Profit Margin	8.47%
EBITDA Margin	13.70%
EBIT Margin	12.62%
FCF Margin	37.10%

Dividends & Yields

This stock pays an annual dividend of 5.00, which amounts to a dividend yield of 6.79%.

Dividend Per Share	5.00
Dividend Yield	6.79%
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	87.42%
Buyback Yield	n/a
Shareholder Yield	6.79%
Earnings Yield	7.77%
FCF Yield	34.05%

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	5