BUA Cement Plc (NGX:BUACEMENT)
Nigeria · Delayed Price · Currency is NGN 309.00
0.00 (0.00%)
At close: Sep 4, 2026
BUA Cement Income Statement
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
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 |
| 1,328,066 | 1,179,445 | 876,470 | 459,999 | 360,989 | 257,327 | |
Revenue Growth | 21.52% | 34.57% | 90.54% | 27.43% | 40.28% | 22.86% |
Cost of Revenue | 583,267 | 575,263 | 576,203 | 276,043 | 198,380 | 136,390 |
Gross Profit | 744,799 | 604,182 | 300,267 | 183,956 | 162,609 | 120,937 |
Selling, General & Admin | 106,419 | 92,093 | 65,305 | 41,564 | 30,189 | 19,426 |
Other Operating Expenses | -934.71 | -1,488 | 1,765 | -784.82 | -209.67 | -830.02 |
Operating Expenses | 105,485 | 90,604 | 67,070 | 40,779 | 29,979 | 18,591 |
Operating Income | 639,315 | 513,578 | 233,197 | 143,177 | 132,630 | 102,346 |
Interest Expense | -33,574 | -45,620 | -56,115 | -18,088 | -9,538 | -1,113 |
Interest & Investment Income | 28,976 | 17,011 | 18,191 | 12,882 | 1,941 | 620.6 |
Currency Exchange Gain (Loss) | 6,096 | -9,696 | -92,105 | -69,956 | -5,501 | - |
Other Non Operating Income (Expenses) | -5,924 | -10,012 | -3,552 | -1,649 | -860.74 | -511.61 |
EBT Excluding Unusual Items | 634,888 | 465,260 | 99,615 | 66,365 | 118,671 | 101,342 |
Gain (Loss) on Sale of Assets | 1.92 | 1.06 | 0.9 | - | - | - |
Asset Writedown | - | - | - | - | -139.66 | - |
Other Unusual Items | - | - | - | - | 1,433 | 1,434 |
Pretax Income | 634,911 | 465,276 | 99,630 | 67,228 | 120,154 | 102,873 |
Income Tax Expense | 134,889 | 109,238 | 25,721 | -2,227 | 19,143 | 12,794 |
Net Income | 500,022 | 356,038 | 73,909 | 69,455 | 101,011 | 90,079 |
Net Income to Common | 500,022 | 356,038 | 73,909 | 69,455 | 101,011 | 90,079 |
Net Income Growth | 126.72% | 381.72% | 6.41% | -31.24% | 12.14% | 24.51% |
Shares Outstanding (Basic) | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 |
Shares Outstanding (Diluted) | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 |
Shares Change | - | - | - | - | - | - |
EPS (Basic) | 14.77 | 10.51 | 2.18 | 2.05 | 2.98 | 2.66 |
EPS (Diluted) | 14.77 | 10.51 | 2.18 | 2.05 | 2.98 | 2.66 |
EPS Growth | 126.72% | 381.72% | 6.41% | -31.24% | 12.14% | 24.51% |
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 |
Free Cash Flow | 455,085 | 371,767 | 115,526 | 36,695 | 46,236 | 141,343 |
Free Cash Flow Per Share | 13.44 | 10.98 | 3.41 | 1.08 | 1.36 | 4.17 |
Dividend Per Share | 10.000 | 10.000 | 2.050 | 2.000 | 2.800 | 2.600 |
Dividend Growth | 387.81% | 387.81% | 2.50% | -28.57% | 7.69% | 25.79% |
Gross Margin | 56.08% | 51.23% | 34.26% | 39.99% | 45.05% | 47.00% |
Operating Margin | 48.14% | 43.54% | 26.61% | 31.13% | 36.74% | 39.77% |
Profit Margin | 37.65% | 30.19% | 8.43% | 15.10% | 27.98% | 35.01% |
Free Cash Flow Margin | 34.27% | 31.52% | 13.18% | 7.98% | 12.81% | 54.93% |
EBITDA | 686,905 | 562,686 | 268,592 | 168,540 | 155,089 | 117,710 |
EBITDA Margin | 51.72% | 47.71% | 30.64% | 36.64% | 42.96% | 45.74% |
D&A For EBITDA | 47,590 | 49,108 | 35,395 | 25,364 | 22,459 | 15,365 |
EBIT | 639,315 | 513,578 | 233,197 | 143,177 | 132,630 | 102,346 |
EBIT Margin | 48.14% | 43.54% | 26.61% | 31.13% | 36.74% | 39.77% |
Effective Tax Rate | 21.25% | 23.48% | 25.82% | - | 15.93% | 12.44% |
Advertising Expenses | - | 524.41 | 62.28 | 129.69 | 92.9 | 52.74 |