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 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	6,095,584	3,149,385	3,284,842	3,310,241	2,270,605	2,619,408
Market Cap Growth	63.64%	-4.12%	-0.77%	45.79%	-13.32%	-
Enterprise Value	6,486,579	3,675,386	3,501,226	3,492,950	2,419,225	2,576,453
Last Close Price	180.00	91.00	93.44	91.50	60.49	67.84
PE Ratio	19.36	42.61	47.30	32.77	25.21	36.21
Forward PE	18.17	35.98	22.66	26.10	22.13	-
PS Ratio	5.29	3.59	7.14	9.17	8.82	12.51
PB Ratio	10.01	8.11	8.53	8.05	5.70	6.97
P/TBV Ratio	10.24	8.39	8.82	8.19	5.78	7.05
P/FCF Ratio	17.55	27.26	89.52	71.59	16.06	-
P/OCF Ratio	13.29	7.77	22.25	22.45	11.41	40.79
EV/Sales Ratio	5.63	4.19	7.61	9.68	9.40	12.30
EV/EBITDA Ratio	12.75	13.68	20.77	22.52	20.55	26.64
EV/EBIT Ratio	14.07	15.76	24.45	26.34	23.64	31.69
EV/FCF Ratio	18.67	31.81	95.41	75.55	17.12	-
Debt / Equity Ratio	0.90	1.49	1.38	0.58	0.50	0.72
Debt / EBITDA Ratio	1.07	2.15	3.16	1.54	1.67	2.78
Debt / FCF Ratio	1.57	5.01	14.51	5.18	1.39	-
Asset Turnover	0.72	0.63	0.44	0.45	0.34	0.34
Inventory Turnover	2.40	2.96	2.64	3.22	3.79	3.88
Quick Ratio	0.34	0.15	0.60	0.25	0.46	0.96
Current Ratio	1.05	0.65	1.06	0.77	0.99	1.15
Return on Equity (ROE)	64.54%	19.10%	17.44%	24.96%	23.27%	19.56%
Return on Assets (ROA)	18.02%	10.46%	8.56%	10.35%	8.56%	8.22%
Return on Capital (ROIC)	25.81%	15.46%	11.41%	13.31%	10.31%	9.86%
Return on Capital Employed (ROCE)	39.40%	23.40%	17.10%	21.50%	17.60%	14.60%
Earnings Yield	5.16%	2.35%	2.11%	3.05%	3.97%	2.76%
FCF Yield	5.70%	3.67%	1.12%	1.40%	6.22%	-2.40%
Dividend Yield	1.14%	2.25%	2.14%	3.06%	4.30%	3.05%
Payout Ratio	22.05%	91.64%	136.52%	87.17%	77.71%	81.92%
Total Shareholder Return	1.14%	2.25%	2.14%	3.06%	4.30%	3.05%

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