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	May '26 May 21, 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	17,406,000	14,380,200	7,470,000	3,481,200	1,170,000	-
Market Cap Growth	131.34%	92.51%	114.58%	197.54%	-	-
Enterprise Value	17,737,837	14,665,064	7,734,749	3,646,520	1,365,873	-
Last Close Price	967.00	798.90	405.82	186.38	61.07	-
PE Ratio	32.51	27.74	28.08	31.06	12.81	-
Forward PE	20.88	24.56	24.56	24.56	-	-
PS Ratio	10.08	8.10	4.89	4.77	2.80	-
PB Ratio	20.34	20.16	17.41	13.28	5.07	-
P/TBV Ratio	20.34	20.16	17.41	13.28	5.07	-
P/FCF Ratio	-	37.65	14.57	-	10.74	-
P/OCF Ratio	-	35.41	13.72	-	9.40	-
EV/Sales Ratio	10.27	8.26	5.06	5.00	3.27	-
EV/EBITDA Ratio	26.03	22.03	16.05	16.32	11.28	-
EV/EBIT Ratio	26.41	22.36	16.38	17.04	11.99	-
EV/FCF Ratio	-	38.40	15.08	-	12.53	-
Debt / Equity Ratio	0.45	0.55	0.91	2.49	0.94	1.26
Debt / EBITDA Ratio	0.57	0.59	0.81	2.92	1.77	2.88
Debt / FCF Ratio	-	1.03	0.76	-	1.98	-
Net Debt / Equity Ratio	0.39	0.47	0.84	2.11	0.80	1.11
Net Debt / EBITDA Ratio	0.49	0.50	0.75	2.47	1.52	2.57
Net Debt / FCF Ratio	-	0.88	0.70	-2.92	1.69	-2.10
Asset Turnover	1.28	1.43	1.41	0.87	0.70	0.69
Inventory Turnover	10.15	10.42	8.58	6.63	10.44	10.16
Quick Ratio	1.56	1.31	0.93	0.76	0.77	0.71
Current Ratio	1.66	1.48	1.13	0.91	0.90	0.79
Return on Equity (ROE)	75.94%	90.75%	76.98%	45.47%	42.32%	42.07%
Return on Assets (ROA)	31.12%	33.02%	27.25%	15.95%	11.86%	10.27%
Return on Invested Capital (ROIC)	59.68%	70.92%	55.11%	34.84%	23.15%	21.36%
Return on Capital Employed (ROCE)	78.40%	91.70%	102.20%	74.90%	37.90%	31.40%
Earnings Yield	3.08%	3.60%	3.56%	3.22%	7.81%	-
FCF Yield	-	2.66%	6.87%	-5.42%	9.31%	-
Dividend Yield	2.90%	3.50%	3.20%	2.95%	7.37%	-
Payout Ratio	-	45.14%	37.22%	72.26%	68.97%	-
Buyback Yield / Dilution	0.01%	-	-	-	-9.27%	8.32%
Total Shareholder Return	2.90%	3.50%	3.20%	2.95%	-1.90%	8.32%

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