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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 8, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	32,646	36,477	23,689	16,441	17,325	17,973
Market Cap Growth	15.60%	53.98%	44.09%	-5.10%	-3.61%	-7.58%
Enterprise Value	31,759	36,491	23,568	16,276	17,264	17,528
PE Ratio	8.64	9.75	6.30	5.99	8.44	19.52
PS Ratio	0.93	1.05	0.79	0.71	0.84	1.03
PB Ratio	1.57	1.54	0.98	1.16	1.12	1.19
P/FCF Ratio	2.53	2.70	2.29	2.02	1.91	2.19
P/OCF Ratio	2.50	2.67	2.28	1.99	1.87	2.17
EV/Sales Ratio	0.91	1.05	0.79	0.70	0.84	1.00
EV/EBITDA Ratio	5.40	6.87	4.37	4.14	6.12	9.04
EV/EBIT Ratio	5.96	7.38	4.73	4.62	6.97	10.45
EV/FCF Ratio	2.46	2.70	2.28	2.00	1.90	2.13
Debt / Equity Ratio	0.03	0.03	0.02	0.05	0.04	0.03
Debt / EBITDA Ratio	0.12	0.14	0.10	0.17	0.23	0.19
Debt / FCF Ratio	0.05	0.06	0.05	0.08	0.07	0.05
Quick Ratio	5.35	3.20	2.84	1.72	2.91	3.38
Current Ratio	5.85	3.47	3.07	1.95	3.30	3.79
Asset Turnover	0.34	0.34	0.35	0.32	0.31	0.30
Return on Equity (ROE)	18.41%	15.64%	19.59%	18.52%	13.44%	6.18%
Return on Assets (ROA)	2.99%	3.01%	3.63%	3.00%	2.32%	1.78%
Return on Capital (ROIC)	14.73%	12.58%	15.73%	14.20%	9.78%	6.84%
Earnings Yield	11.56%	10.26%	15.87%	16.71%	11.85%	5.12%
Earnings Yield	11.56%	10.26%	15.87%	16.71%	11.85%	5.12%
FCF Yield	39.57%	37.09%	43.67%	49.52%	52.39%	45.69%
Dividend Yield	9.03%	8.73%	27.84%	-	10.22%	6.56%
Payout Ratio	87.35%	137.82%	-	47.19%	40.17%	128.02%
Buyback Yield / Dilution	-0.01%	-	-	-	0.00%	-
Total Shareholder Return	9.01%	8.73%	27.84%	-	10.22%	6.56%

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