Union Insurance PLC (DSE:UNIONINS)
Bangladesh · Delayed Price · Currency is BDT 50.40
+0.20 (0.40%)
At close: Sep 3, 2026
Union Insurance Cash Flow Statement
Financials in millions BDT. Fiscal year is January - December.
Millions BDT. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 425.22 | 365.6 | 243.45 | 224.11 | 165.67 | 193.07 |
Depreciation & Amortization | 16.5 | 9.73 | 12.12 | 15.87 | 26.31 | 36.71 |
Other Amortization | 0.07 | 0.07 | - | - | - | - |
Gain (Loss) on Sale of Assets | 1.73 | 1.73 | 4.7 | - | -2.74 | -0.3 |
Gain (Loss) on Sale of Investments | -27.1 | -27.45 | -14.14 | 2.69 | -10.55 | -3.85 |
Change in Accounts Receivable | -97.71 | -118.07 | -101.26 | -35.98 | -48.23 | -5.26 |
Change in Unearned Revenue | 6.51 | 0.91 | 5.17 | 5.93 | 5.01 | -0.26 |
Change in Income Taxes | -9.82 | -5.12 | -7.43 | -18.19 | -11.24 | - |
Change in Insurance Reserves / Liabilities | -48.68 | -22.9 | -19.68 | -1.05 | 25.32 | 44.41 |
Change in Other Net Operating Assets | 85.02 | 121.29 | 56.27 | -32.6 | -4.19 | 34.9 |
Other Operating Activities | -270.35 | -268.61 | -142.37 | -124.37 | -81.19 | -199.95 |
Operating Cash Flow | 81.32 | 57.01 | 36.85 | 36.17 | 64.4 | 99.87 |
Operating Cash Flow Growth | 56.51% | 54.72% | 1.88% | -43.83% | -35.52% | -34.56% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -6.74 | -14.3 | -0.13 | -30.54 | -81.03 | -99.96 |
Sale of Property, Plant & Equipment | - | - | - | - | 4.7 | 0.41 |
Investment in Securities | -34.76 | -17.54 | -9.19 | -25.81 | -142.62 | 2.8 |
Other Investing Activities | 12 | - | - | - | -4.52 | - |
Investing Cash Flow | -33.43 | -31.85 | -12.18 | -59.21 | -228.09 | -96.75 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt Repaid | - | - | -19.91 | - | - | - |
Net Debt Issued (Repaid) | - | - | -19.91 | - | - | - |
Issuance of Common Stock | - | - | - | - | - | 193.61 |
Common Dividends Paid | -46.36 | -58.18 | -49.99 | -24.12 | -14.16 | -0.1 |
Financing Cash Flow | -46.36 | -58.18 | -69.9 | -24.12 | -14.16 | 193.51 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Miscellaneous Cash Flow Adjustments | 0 | 0 | - | -0 | - | - |
Net Cash Flow | 1.53 | -33.02 | -45.24 | -47.16 | -177.86 | 196.63 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 74.59 | 42.71 | 36.72 | 5.63 | -16.64 | -0.09 |
Free Cash Flow Growth | 82.04% | 16.31% | 552.24% | - | - | - |
Free Cash Flow Margin | 12.31% | 5.94% | 5.51% | 0.89% | -2.71% | -0.01% |
Free Cash Flow Per Share | 1.54 | 0.88 | 0.76 | 0.12 | -0.34 | -0.00 |
Levered Free Cash Flow | 199.92 | 127.01 | 36.4 | 5.69 | -105.39 | -8.54 |
Unlevered Free Cash Flow | 200.07 | 127.16 | 36.53 | 5.95 | -105.02 | -5.91 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Income Tax Paid | 8.37 | 5.12 | 7.43 | 18.19 | 11.24 | 9.15 |
Change in Working Capital | -64.75 | -24.07 | -66.92 | -82.13 | -33.11 | 74.19 |