BUA Cement Plc (NGX:BUACEMENT)

BUA Cement Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	154,817	84,749	225,078	48,047	62,338	123,821
Cash & Short-Term Investments	154,817	84,749	225,078	48,047	62,338	123,821
Cash Growth	-16.40%	-62.35%	368.46%	-22.93%	-49.65%	694.40%
Accounts Receivable	210.86	228.54	63.62	17.57	118.99	461.64
Other Receivables	-	-	-	16,548	4,776	75,316
Receivables	210.86	228.54	63.62	16,565	4,895	75,778
Inventory	291,472	262,716	126,408	82,586	40,502	31,505
Prepaid Expenses	-	-	-	-	-	747.47
Other Current Assets	40,404	26,743	47,697	50,573	36,464	6,783
Total Current Assets	486,904	374,437	399,246	197,770	144,199	238,634
Property, Plant & Equipment	1,133,051	1,182,560	803,619	669,102	578,965	523,383
Other Intangible Assets	13,598	13,355	12,822	7,139	5,343	4,285
Total Assets	1,633,552	1,570,352	1,215,686	874,012	728,507	766,303
Accounts Payable	263,610	332,550	54,029	52,580	3,480	3,852
Accrued Expenses	29,216	15,864	15,488	4,125	18,866	50,728
Short-Term Debt	-	-	-	-	-	105,649
Current Portion of Long-Term Debt	92,921	76,804	122,689	80,695	39,810	-
Current Portion of Leases	66.91	88.17	73.87	55.79	-	-
Current Income Taxes Payable	6,323	2,470	13,564	2,170	1,697	922.43
Current Unearned Revenue	37,604	114,577	105,870	93,077	79,497	43,039
Other Current Liabilities	33,301	32,202	65,215	24,858	2,004	3,910
Total Current Liabilities	463,042	574,555	376,929	257,561	145,355	208,100
Long-Term Debt	452,750	502,077	409,592	158,673	157,237	163,644
Long-Term Leases	74.22	-	-	-	39.6	37.32
Long-Term Unearned Revenue	1,464	1,464	2,105	2,811	3,721	4,632
Pension & Post-Retirement Benefits	7,676	7,134	4,572	3,955	3,760	3,646
Long-Term Deferred Tax Liabilities	90,489	47,974	13,783	29,697	12,606	1,120
Other Long-Term Liabilities	9,077	48,600	23,481	10,203	7,671	9,168
Total Liabilities	1,024,571	1,181,804	830,462	462,899	330,391	390,348
Common Stock	16,932	16,932	16,932	16,932	16,932	16,932
Retained Earnings	396,133	175,699	169,519	194,884	181,921	159,916
Comprehensive Income & Other	195,917	195,917	198,773	199,296	199,264	199,107
Shareholders' Equity	608,982	388,548	385,224	411,113	398,117	375,955
Total Liabilities & Equity	1,633,552	1,570,352	1,215,686	874,012	728,507	766,303
Total Debt	545,812	578,969	532,355	239,424	197,087	269,330
Net Cash (Debt)	-390,995	-494,220	-307,278	-191,378	-134,748	-145,509
Net Cash Per Share	-11.55	-14.59	-9.07	-5.65	-3.98	-4.30
Filing Date Shares Outstanding	33,864	33,864	33,864	33,864	33,864	33,864
Total Common Shares Outstanding	33,864	33,864	33,864	33,864	33,864	33,864
Working Capital	23,862	-200,118	22,317	-59,791	-1,156	30,534
Book Value Per Share	17.98	11.47	11.38	12.14	11.76	11.10
Tangible Book Value	595,384	375,193	372,402	403,974	392,773	371,670
Tangible Book Value Per Share	17.58	11.08	11.00	11.93	11.60	10.98
Land	3,738	3,646	1,383	910	531.8	463.86
Buildings	143,305	142,982	61,371	61,262	59,400	59,290
Machinery	1,100,846	1,126,466	629,900	609,999	379,809	377,710
Construction In Progress	69,557	57,788	224,473	85,487	205,696	137,055

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.