BUA Cement Ratios and Metrics

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 15, 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
Market Capitalization	14,730,994	6,044,787	3,149,385	3,284,842	3,310,241	2,270,605
Market Cap Growth	419.71%	91.94%	-4.12%	-0.77%	45.79%	-13.32%
Enterprise Value	14,828,955	6,435,782	3,675,386	3,501,226	3,492,950	2,419,225
Last Close Price	435.00	178.50	91.00	93.44	91.50	60.49
PE Ratio	32.64	16.98	42.61	47.30	32.77	25.21
Forward PE	32.29	14.37	35.98	22.66	26.10	22.13
PS Ratio	11.85	5.13	3.59	7.14	9.17	8.82
PB Ratio	17.35	8.98	8.11	8.53	8.05	5.70
P/TBV Ratio	17.64	9.17	8.39	8.82	8.19	5.78
P/FCF Ratio	33.24	16.26	27.26	89.52	71.59	16.06
P/OCF Ratio	26.21	13.39	7.77	22.25	22.45	11.41
PEG Ratio	2.41	0.82	0.82	0.82	0.82	0.82
EV/Sales Ratio	11.92	5.46	4.19	7.61	9.68	9.40
EV/EBITDA Ratio	23.79	11.44	13.68	20.77	22.52	20.55
EV/EBIT Ratio	25.81	12.53	15.76	24.45	26.34	23.64
EV/FCF Ratio	33.46	17.31	31.81	95.41	75.55	17.12
Debt / Equity Ratio	0.59	0.78	1.49	1.38	0.58	0.50
Debt / EBITDA Ratio	0.81	0.94	2.15	3.16	1.54	1.67
Debt / FCF Ratio	1.13	1.42	5.01	14.51	5.18	1.39
Net Debt / Equity Ratio	0.12	0.37	1.27	0.80	0.47	0.34
Net Debt / EBITDA Ratio	0.16	0.44	1.84	1.82	1.23	1.15
Net Debt / FCF Ratio	0.22	0.66	4.28	8.37	4.14	0.95
Asset Turnover	0.70	0.69	0.63	0.44	0.45	0.34
Inventory Turnover	1.94	1.90	2.96	2.64	3.22	3.79
Quick Ratio	0.61	0.40	0.15	0.60	0.25	0.46
Current Ratio	1.15	0.95	0.65	1.06	0.77	0.99
Return on Equity (ROE)	68.43%	67.08%	19.10%	17.44%	24.96%	23.27%
Return on Assets (ROA)	20.12%	18.74%	10.46%	8.56%	10.35%	8.56%
Return on Invested Capital (ROIC)	49.78%	43.62%	21.96%	22.11%	19.64%	17.00%
Return on Capital Employed (ROCE)	43.40%	44.30%	23.40%	17.10%	21.50%	17.60%
Earnings Yield	3.06%	5.89%	2.35%	2.11%	3.05%	3.97%
FCF Yield	3.01%	6.15%	3.67%	1.12%	1.40%	6.22%
Dividend Yield	2.30%	5.60%	2.25%	2.14%	3.06%	4.30%
Payout Ratio	15.38%	19.50%	91.64%	136.52%	87.17%	77.71%
Total Shareholder Return	2.30%	5.60%	2.25%	2.14%	3.06%	4.30%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.