Union Bank of the Philippines (PSE:UBP)

PSE:UBP Cash Flow Statement

Financials in millions PHP. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	13,611	9,941	11,930	9,072	12,601	12,525
Depreciation & Amortization	3,348	2,831	2,708	2,682	2,158	1,652
Other Amortization	1,668	1,668	758.88	595.88	322.61	405.15
Gain (Loss) on Sale of Assets	-1,498	-1,510	-1,725	-1,779	-1,676	3.22
Gain (Loss) on Sale of Investments	1,007	44.81	978.71	689.82	969.05	-7,004
Total Asset Writedown	427.15	98.3	-3.55	-0.75	-24.7	464.95
Provision for Credit Losses	19,015	21,156	17,908	12,917	4,068	5,811
Change in Trading Asset Securities	-3,007	-13,801	-4,485	2,848	-3,014	12,671
Change in Other Net Operating Assets	-59,715	-36,862	-13,997	-55,759	-72,343	-22,779
Other Operating Activities	-3,603	-1,050	-1,491	-1,298	1,882	-536.97
Operating Cash Flow	-28,814	-17,545	12,585	-30,009	-55,026	3,218
Operating Cash Flow Growth	-	-	-	-	-	-86.86%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-1,539	-1,463	-1,647	-2,283	-551.59	-505.61
Sale of Property, Plant and Equipment	207.5	91.41	75.59	113.65	45.76	52.92
Cash Acquisitions	-300	-300	-	-3,260	-44,957	-109.61
Investment in Securities	6,468	17,261	-7,543	-16,196	-100,311	-34,666
Income (Loss) Equity Investments	-66.81	-61.66	1.92	22.36	29.67	4.14
Other Investing Activities	-1,364	-1,242	-3,178	-5,780	-	-
Investing Cash Flow	3,843	14,605	-11,757	-26,774	-145,154	-34,764

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	613,140	979,986	1,313,422	306,505	127,076
Long-Term Debt Issued	-	21,351	11,483	20,501	13,904	11,058
Total Debt Issued	384,691	634,491	991,469	1,333,922	320,409	138,133
Short-Term Debt Repaid	-	-644,402	-975,385	-1,291,332	-225,726	-131,247
Long-Term Debt Repaid	-	-40,777	-6,384	-22,250	-38,842	-4,053
Total Debt Repaid	-410,275	-685,179	-981,769	-1,313,582	-264,568	-135,300
Net Debt Issued (Repaid)	-25,584	-50,688	9,700	20,340	55,841	2,834
Issuance of Common Stock	-	-	9,871	11,936	39,914	63.6
Repurchase of Common Stock	-	-	-	-2.1	-	-55.12
Common Dividends Paid	-3,316	-3,316	-2,391	-4,708	-4,270	-4,268
Net Increase (Decrease) in Deposit Accounts	52,566	57,711	-36,246	1,264	75,538	42,716
Other Financing Activities	-156.9	-130.01	494.57	-346.13	-75.75	-49.3
Financing Cash Flow	23,509	3,577	-18,571	28,485	166,948	41,241

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	32.79	9.37	46.16	-240.22	42.73	-44.96
Net Cash Flow	-1,429	645.35	-17,697	-28,539	-33,189	9,650

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	-30,353	-19,008	10,938	-32,293	-55,577	2,712
Free Cash Flow Growth	-	-	-	-	-	-88.44%
Free Cash Flow Margin	-44.90%	-30.62%	18.25%	-56.92%	-115.47%	6.90%
Free Cash Flow Per Share	-9.15	-5.73	3.44	-10.88	-21.82	1.26

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	20,563	20,563	26,376	24,916	10,609	6,483
Cash Income Tax Paid	4,239	4,860	4,281	4,861	3,566	2,171

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 27, 2026

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