BUA Cement Plc (NGX:BUACEMENT)

BUA Cement Ratios and Metrics

Market cap in millions NGN. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Oct 8, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	5,418,297	3,149,385	3,284,842	3,310,241	2,270,605	2,619,408
Market Cap Growth	40.47%	-4.12%	-0.77%	45.79%	-13.32%	-
Enterprise Value	5,803,496	3,675,386	3,501,226	3,492,950	2,419,225	2,576,453
Last Close Price	160.00	91.00	93.44	91.50	60.49	67.84
PE Ratio	24.57	42.61	47.30	32.77	25.21	36.21
Forward PE	16.15	35.98	22.66	26.10	22.13	-
PS Ratio	4.96	3.59	7.14	9.17	8.82	12.51
PB Ratio	9.52	8.11	8.53	8.05	5.70	6.97
P/TBV Ratio	9.75	8.39	8.82	8.19	5.78	7.05
P/FCF Ratio	19.91	27.26	89.52	71.59	16.06	-
P/OCF Ratio	10.99	7.77	22.25	22.45	11.41	40.79
EV/Sales Ratio	5.31	4.19	7.61	9.68	9.40	12.30
EV/EBITDA Ratio	13.07	13.68	20.77	22.52	20.55	26.64
EV/EBIT Ratio	14.60	15.76	24.45	26.34	23.64	31.69
EV/FCF Ratio	21.32	31.81	95.41	75.55	17.12	-
Debt / Equity Ratio	0.96	1.49	1.38	0.58	0.50	0.72
Debt / EBITDA Ratio	1.24	2.15	3.16	1.54	1.67	2.78
Debt / FCF Ratio	2.02	5.01	14.51	5.18	1.39	-
Asset Turnover	0.72	0.63	0.44	0.45	0.34	0.34
Inventory Turnover	2.82	2.96	2.64	3.22	3.79	3.88
Quick Ratio	0.33	0.15	0.60	0.25	0.46	0.96
Current Ratio	0.93	0.65	1.06	0.77	0.99	1.15
Return on Equity (ROE)	44.60%	19.10%	17.44%	24.96%	23.27%	19.56%
Return on Assets (ROA)	16.25%	10.46%	8.56%	10.35%	8.56%	8.22%
Return on Capital (ROIC)	22.67%	15.46%	11.41%	13.31%	10.31%	9.86%
Return on Capital Employed (ROCE)	35.60%	23.40%	17.10%	21.50%	17.60%	14.60%
Earnings Yield	4.07%	2.35%	2.11%	3.05%	3.97%	2.76%
FCF Yield	5.02%	3.67%	1.12%	1.40%	6.22%	-2.40%
Dividend Yield	1.28%	2.25%	2.14%	3.06%	4.30%	3.05%
Payout Ratio	30.71%	91.64%	136.52%	87.17%	77.71%	81.92%
Total Shareholder Return	1.28%	2.25%	2.14%	3.06%	4.30%	3.05%

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