BUA Foods 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	Feb '26 Feb 25, 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	14,166,000	14,380,200	7,470,000	3,481,200	1,170,000	-
Market Cap Growth	89.64%	92.51%	114.58%	197.54%	-	-
Enterprise Value	14,502,330	14,665,064	7,734,749	3,646,520	1,365,873	-
Last Close Price	787.00	798.90	405.82	186.38	61.07	-
PE Ratio	27.90	28.32	28.08	31.06	12.81	-
Forward PE	16.99	23.41	23.41	23.41	-	-
PS Ratio	7.85	7.97	4.89	4.77	2.80	-
PB Ratio	20.16	20.46	17.41	13.28	5.07	-
P/TBV Ratio	20.16	20.46	17.41	13.28	5.07	-
P/FCF Ratio	49.38	50.13	15.78	-	10.74	-
P/OCF Ratio	45.47	46.16	14.80	-	9.40	-
EV/Sales Ratio	8.04	8.13	5.06	5.00	3.27	-
EV/EBITDA Ratio	25.21	25.50	16.02	16.32	11.28	-
EV/EBIT Ratio	25.65	25.94	16.35	17.04	11.99	-
EV/FCF Ratio	50.55	51.12	16.34	-	12.53	-
Debt / Equity Ratio	0.53	0.53	0.91	2.49	0.94	1.26
Debt / EBITDA Ratio	0.64	0.64	0.81	2.92	1.77	2.88
Debt / FCF Ratio	1.29	1.29	0.83	-	1.98	-
Net Debt / Equity Ratio	0.48	0.48	0.84	2.11	0.80	1.11
Net Debt / EBITDA Ratio	0.59	0.59	0.75	2.47	1.52	2.57
Net Debt / FCF Ratio	1.17	1.17	0.76	-2.92	1.69	-2.10
Asset Turnover	1.45	1.45	1.41	0.87	0.70	0.69
Inventory Turnover	12.24	12.24	8.58	6.63	10.44	10.16
Quick Ratio	1.40	1.40	0.93	0.76	0.77	0.71
Current Ratio	1.53	1.53	1.13	0.91	0.90	0.79
Return on Equity (ROE)	89.72%	89.72%	76.98%	45.47%	42.32%	42.07%
Return on Assets (ROA)	28.48%	28.48%	27.31%	15.95%	11.86%	10.27%
Return on Invested Capital (ROIC)	55.78%	58.69%	55.22%	34.84%	23.15%	21.36%
Return on Capital Employed (ROCE)	76.50%	76.50%	102.40%	74.90%	37.90%	31.40%
Earnings Yield	3.58%	3.53%	3.56%	3.22%	7.81%	-
FCF Yield	2.03%	1.99%	6.34%	-5.42%	9.31%	-
Dividend Yield	1.65%	-	3.20%	2.95%	7.37%	-
Payout Ratio	46.09%	46.09%	37.22%	72.26%	68.97%	-
Buyback Yield / Dilution	0.01%	0.01%	-	-	-9.27%	8.32%
Total Shareholder Return	1.72%	0.01%	3.20%	2.95%	-1.90%	8.32%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.