BUA Foods PLC (NGX:BUAFOODS)

BUA Foods Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	132,987	56,364	31,310	100,125	32,163	30,339
Cash & Short-Term Investments	132,987	56,364	31,310	100,125	32,163	30,339
Cash Growth	227.23%	80.02%	-68.73%	211.30%	6.01%	18.13%
Accounts Receivable	3,707	8,266	2,391	1,656	538.35	1,741
Other Receivables	746,815	818,243	555,452	493,204	202,461	210,015
Receivables	750,521	826,509	557,844	494,860	202,999	211,756
Inventory	58,002	81,385	118,401	112,277	29,761	24,926
Prepaid Expenses	14,169	-	-	-	-	-
Other Current Assets	-0	29,133	7,895	5,156	11,747	3,192
Total Current Assets	955,680	993,390	715,450	712,418	276,670	270,214
Property, Plant & Equipment	406,699	394,403	380,055	358,022	330,555	322,712
Other Long-Term Assets	-	-	-	-	-	543.9
Total Assets	1,362,378	1,387,794	1,095,504	1,070,440	607,225	593,470

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	23,097	17,626	11,832	7,981	4,025	3,859
Accrued Expenses	-	124,970	81,435	38,905	23,007	28,343
Short-Term Debt	314,669	390,705	377,004	649,056	210,635	241,037
Current Portion of Long-Term Debt	510.7	941.64	14,058	1,217	2,051	2,974
Current Portion of Leases	25.54	16.73	20.85	5.07	5.07	4,292
Current Income Taxes Payable	81,713	54,909	24,318	15,820	8,323	12,779
Current Unearned Revenue	120,081	82,436	123,114	69,020	47,188	40,931
Other Current Liabilities	157,020	632.35	1,610	2,590	11,293	6,143
Total Current Liabilities	697,117	672,236	633,393	784,594	306,528	340,358
Long-Term Debt	40.14	40.14	796.5	1,377	3,475	4,890
Long-Term Leases	84.1	95.66	99.92	32.65	32.68	33.61
Long-Term Unearned Revenue	1.88	1.88	24.45	70.21	206.67	-
Long-Term Deferred Tax Liabilities	5,223	1,975	32,133	22,307	33,777	15,225
Other Long-Term Liabilities	-	-	-	-	32,244	32,244
Total Liabilities	702,466	674,349	666,448	808,381	376,263	392,751

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	9,000	9,000	9,000	9,000	9,000	9,000
Retained Earnings	651,855	705,388	421,000	254,002	222,905	192,662
Comprehensive Income & Other	-943.23	-943.23	-943.23	-943.23	-943.23	-943.23
Shareholders' Equity	659,912	713,445	429,057	262,059	230,961	200,719
Total Liabilities & Equity	1,362,378	1,387,794	1,095,504	1,070,440	607,225	593,470

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	315,329	391,799	391,979	651,688	216,200	253,226
Net Cash (Debt)	-182,342	-335,435	-360,669	-551,563	-184,036	-222,888
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-10.13	-18.64	-20.04	-30.64	-10.22	-13.53
Filing Date Shares Outstanding	18,000	18,000	18,000	18,000	18,000	18,000
Total Common Shares Outstanding	18,000	18,000	18,000	18,000	18,000	18,000
Working Capital	258,563	321,154	82,056	-72,176	-29,858	-70,145
Book Value Per Share	36.66	39.64	23.84	14.56	12.83	11.15
Tangible Book Value	659,912	713,445	429,057	262,059	230,961	200,719
Tangible Book Value Per Share	36.66	39.64	23.84	14.56	12.83	11.15
Land	16,167	16,069	13,563	13,337	13,299	11,231
Machinery	247,724	246,514	243,906	238,990	189,150	174,497
Construction In Progress	223,255	205,115	186,446	160,397	173,402	174,804

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 9, 2026

Data Sources Report a data error