UAC of Nigeria 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 18, 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	289,687	266,278	92,027	37,601	29,993	27,372
Market Cap Growth	175.00%	189.35%	144.75%	25.37%	9.57%	31.03%
Enterprise Value	606,979	262,731	86,820	39,193	48,315	30,403
Last Close Price	99.00	91.00	31.24	12.56	9.78	8.55
PE Ratio	336.25	309.08	6.33	4.09	-	15.15
Forward PE	8.89	5.76	5.76	5.76	5.76	6.56
PS Ratio	0.84	0.78	0.47	0.31	0.27	0.27
PB Ratio	4.79	4.40	1.39	0.71	0.66	0.54
P/TBV Ratio	-	-	1.53	0.79	0.78	0.62
P/FCF Ratio	-	-	54.24	-	2.82	-
P/OCF Ratio	66.21	60.86	13.32	-	1.80	-
PEG Ratio	-	2.30	2.30	2.30	2.30	2.30
EV/Sales Ratio	1.77	0.77	0.44	0.33	0.44	0.30
EV/EBITDA Ratio	19.95	10.36	3.97	7.60	95.40	5.49
EV/EBIT Ratio	26.16	13.28	4.68	17.84	-	8.94
EV/FCF Ratio	-237.39	-	51.17	-	4.54	-
Debt / Equity Ratio	6.05	6.05	0.65	0.55	0.45	0.40
Debt / EBITDA Ratio	13.55	13.55	1.90	5.13	20.61	3.47
Debt / FCF Ratio	-	-	25.34	-	1.91	-
Net Debt / Equity Ratio	5.21	5.21	0.04	0.07	0.09	0.18
Net Debt / EBITDA Ratio	12.41	12.41	0.11	0.72	8.23	1.65
Net Debt / FCF Ratio	-123.12	-123.12	1.42	-0.47	0.39	-0.48
Asset Turnover	1.01	1.01	1.46	1.17	1.13	1.06
Inventory Turnover	1.89	1.89	3.68	3.87	3.14	2.98
Quick Ratio	0.24	0.24	0.69	0.70	0.46	0.47
Current Ratio	1.08	1.08	1.46	1.22	1.12	1.33
Return on Equity (ROE)	0.79%	0.79%	27.28%	18.09%	-8.32%	4.64%
Return on Assets (ROA)	3.62%	3.62%	8.60%	1.33%	-1.29%	2.23%
Return on Invested Capital (ROIC)	0.61%	0.60%	18.87%	2.98%	-3.64%	4.24%
Return on Capital Employed (ROCE)	8.30%	8.30%	21.70%	3.70%	-3.90%	6.10%
Earnings Yield	0.30%	0.32%	15.80%	24.43%	-10.27%	6.60%
FCF Yield	-0.88%	-0.96%	1.84%	-21.04%	35.51%	-69.38%
Dividend Yield	0.23%	-	0.70%	1.75%	2.25%	7.60%
Payout Ratio	74.72%	74.72%	4.43%	7.01%	-	191.35%
Buyback Yield / Dilution	-1.53%	-1.53%	-	-1.03%	-	-0.52%
Total Shareholder Return	-1.30%	-1.53%	0.70%	0.72%	2.25%	7.08%

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