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	Apr '26 Apr 27, 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	16,020,000	14,380,200	7,470,000	3,481,200	1,170,000	-
Market Cap Growth	112.92%	92.51%	114.58%	197.54%	-	-
Enterprise Value	16,355,435	14,665,064	7,734,749	3,646,520	1,365,873	-
Last Close Price	890.00	798.90	405.82	186.38	61.07	-
PE Ratio	30.90	27.74	28.08	31.06	12.81	-
Forward PE	19.22	24.56	24.56	24.56	-	-
PS Ratio	9.03	8.10	4.89	4.77	2.80	-
PB Ratio	22.45	20.16	17.41	13.28	5.07	-
P/TBV Ratio	22.45	20.16	17.41	13.28	5.07	-
P/FCF Ratio	41.95	37.65	14.57	-	10.74	-
P/OCF Ratio	39.45	35.41	13.72	-	9.40	-
EV/Sales Ratio	9.22	8.26	5.06	5.00	3.27	-
EV/EBITDA Ratio	24.57	22.03	16.05	16.32	11.28	-
EV/EBIT Ratio	24.93	22.36	16.38	17.04	11.99	-
EV/FCF Ratio	42.82	38.40	15.08	-	12.53	-
Debt / Equity Ratio	0.55	0.55	0.91	2.49	0.94	1.26
Debt / EBITDA Ratio	0.59	0.59	0.81	2.92	1.77	2.88
Debt / FCF Ratio	1.03	1.03	0.76	-	1.98	-
Net Debt / Equity Ratio	0.47	0.47	0.84	2.11	0.80	1.11
Net Debt / EBITDA Ratio	0.50	0.50	0.75	2.47	1.52	2.57
Net Debt / FCF Ratio	0.88	0.88	0.70	-2.92	1.69	-2.10
Asset Turnover	1.43	1.43	1.41	0.87	0.70	0.69
Inventory Turnover	10.42	10.42	8.58	6.63	10.44	10.16
Quick Ratio	1.31	1.31	0.93	0.76	0.77	0.71
Current Ratio	1.48	1.48	1.13	0.91	0.90	0.79
Return on Equity (ROE)	90.75%	90.75%	76.98%	45.47%	42.32%	42.07%
Return on Assets (ROA)	33.02%	33.02%	27.25%	15.95%	11.86%	10.27%
Return on Invested Capital (ROIC)	67.42%	70.92%	55.11%	34.84%	23.15%	21.36%
Return on Capital Employed (ROCE)	91.70%	91.70%	102.20%	74.90%	37.90%	31.40%
Earnings Yield	3.24%	3.60%	3.56%	3.22%	7.81%	-
FCF Yield	2.38%	2.66%	6.87%	-5.42%	9.31%	-
Dividend Yield	3.15%	3.50%	3.20%	2.95%	7.37%	-
Payout Ratio	45.14%	45.14%	37.22%	72.26%	68.97%	-
Buyback Yield / Dilution	-	-	-	-	-9.27%	8.32%
Total Shareholder Return	3.15%	3.50%	3.20%	2.95%	-1.90%	8.32%

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