Union Insurance Co., Ltd.(TW:2816)
NT$40.85+1.40 (+3.55%)
TW:2816
Union Insurance Co., Ltd. financials statements
NT$40.85
At close:+1.40 (+3.55%)
Union Insurance Co., Ltd. (2816) Ratios
Union Insurance Co., Ltd. Ratios
TW:2816's free cash flow for Q2 2026 was NT$418.36M. For the 2026 fiscal year, TW:2816's free cash flow was decreased by NT$-10.16M and operating cash flow was NT$428.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.30 | 1.25 | 1.19 | 4.46 | 4.63 |
| Quick Ratio | 0.30 | 1.25 | 1.19 | 4.46 | 4.63 |
| Cash Ratio | 0.19 | 0.59 | 0.71 | 2.63 | 2.95 |
| Solvency Ratio | 0.09 | 0.08 | 0.09 | -0.09 | 0.06 |
| Operating Cash Flow Ratio | 0.09 | -0.05 | 0.15 | -0.22 | 1.34 |
| Short-Term Operating Cash Flow Coverage | 104.03 | -34.15 | 52.28 | -31.44 | 129.96 |
| Net Current Asset Value | NT$ -6.80B | NT$ -9.25B | NT$ -8.00B | NT$ -8.29B | NT$ -6.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.50 | 3.18 | 3.27 | 3.81 | 2.95 |
| Debt Service Coverage Ratio | 49.64 | 77.07 | 61.29 | -78.17 | 44.12 |
| Interest Coverage Ratio | 157.07 | 154.45 | 180.26 | -169.87 | 171.91 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.13 | 0.10 | 0.11 | 0.09 | 0.10 |
| Net Debt to EBITDA | -2.31 | -2.00 | -2.48 | 2.46 | -4.13 |
| Profitability Margins | |||||
| Gross Profit Margin | 50.73% | 81.27% | 81.03% | 79.06% | 80.73% |
| EBIT Margin | 12.69% | 13.39% | 12.94% | -15.47% | 9.20% |
| EBITDA Margin | 13.65% | 14.18% | 13.70% | -14.63% | 9.98% |
| Operating Profit Margin | 12.61% | 13.30% | 12.87% | -15.56% | 9.15% |
| Pretax Profit Margin | 12.61% | 13.30% | 12.87% | -15.56% | 9.15% |
| Net Profit Margin | 9.97% | 11.09% | 11.79% | -15.55% | 7.91% |
| Continuous Operations Profit Margin | 9.97% | 11.09% | 11.79% | -15.55% | 7.91% |
| Net Income Per EBT | 79.05% | 83.35% | 91.66% | 99.97% | 86.41% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 5.18% | 5.26% | 6.02% | -7.22% | 3.66% |
| Return on Equity (ROE) | 12.95% | 16.70% | 19.68% | -27.52% | 10.81% |
| Return on Capital Employed (ROCE) | 46.38% | 8.18% | 8.71% | -7.72% | 4.53% |
| Return on Invested Capital (ROIC) | 36.47% | 6.82% | 9.01% | -10.36% | 5.09% |
| Return on Tangible Assets | 5.23% | 5.31% | 6.07% | -7.27% | 3.69% |
| Earnings Yield | 16.12% | 17.45% | 14.15% | -37.42% | 15.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.38 | 16.87 | 18.31 | 13.82 | 12.94 |
| Payables Turnover | 3.46 | 1.41 | 1.56 | 1.52 | 1.37 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 6.91 | 7.34 | 7.80 | 6.52 | 6.88 |
| Asset Turnover | 0.52 | 0.47 | 0.51 | 0.46 | 0.46 |
| Working Capital Turnover Ratio | -1.96 | 9.69 | 4.09 | 1.99 | 2.21 |
| Cash Conversion Cycle | -37.64 | -237.37 | -213.43 | -212.98 | -237.87 |
| Days of Sales Outstanding | 67.82 | 21.64 | 19.94 | 26.42 | 28.21 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 105.46 | 259.01 | 233.37 | 239.39 | 266.09 |
| Operating Cycle | 67.82 | 21.64 | 19.94 | 26.42 | 28.21 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.88 | -1.16 | 3.20 | -1.14 | 7.42 |
| Free Cash Flow Per Share | 6.64 | -1.54 | 2.95 | -1.48 | 6.54 |
| Dividend Paid and CapEx Coverage Ratio | 3.96 | -3.12 | 12.73 | -0.86 | 4.41 |
| Capital Expenditure Coverage Ratio | 29.15 | -3.12 | 12.73 | -3.41 | 8.43 |
| Operating Cash Flow Coverage Ratio | 75.22 | -19.48 | 39.95 | -21.40 | 90.83 |
| Operating Cash Flow to Sales Ratio | 0.15 | -0.02 | 0.07 | -0.03 | 0.19 |
| Free Cash Flow Yield | 22.99% | -4.91% | 7.78% | -9.35% | 33.35% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.20 | 5.73 | 7.07 | -2.67 | 6.28 |
| Price-to-Sales (P/S) Ratio | 0.62 | 0.64 | 0.83 | 0.42 | 0.50 |
| Price-to-Book (P/B) Ratio | 0.80 | 0.96 | 1.39 | 0.74 | 0.68 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.35 | -20.37 | 12.85 | -10.69 | 3.00 |
| Price-to-Operating Cash Flow Ratio | 4.20 | -26.91 | 11.84 | -13.83 | 2.64 |
| Price-to-Earnings Growth (PEG) Ratio | -0.42 | 3.42 | -0.04 | 0.01 | -9.86 |
| Enterprise Value Multiple | 2.22 | 2.48 | 3.60 | -0.38 | 0.86 |
| Enterprise Value | 3.17B | 3.88B | 5.02B | 477.65M | 752.75M |
| EV to EBITDA | 2.22 | 2.48 | 3.60 | -0.38 | 0.86 |
| EV to Sales | 0.30 | 0.35 | 0.49 | 0.06 | 0.09 |
| EV to Free Cash Flow | 2.13 | -11.29 | 7.61 | -1.45 | 0.52 |
| EV to Operating Cash Flow | 2.06 | -14.91 | 7.01 | -1.87 | 0.45 |
| Tangible Book Value Per Share | 35.22 | 31.76 | 26.55 | 20.98 | 28.27 |
| Shareholders’ Equity Per Share | 36.00 | 32.71 | 27.29 | 21.49 | 28.81 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.17 | 0.08 | 0.00 | 0.14 |
| Revenue Per Share | 46.74 | 49.27 | 45.53 | 38.02 | 39.40 |
| Net Income Per Share | 4.66 | 5.46 | 5.37 | -5.91 | 3.12 |
| Tax Burden | 0.79 | 0.83 | 0.92 | 1.00 | 0.86 |
| Interest Burden | 0.99 | 0.99 | 0.99 | 1.01 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.21 | 0.21 | 0.24 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.48 | -0.18 | 0.60 | 0.19 | 2.06 |
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