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	May '26 May 14, 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	585,080	266,278	92,027	37,601	29,993	27,372
Market Cap Growth	559.90%	189.35%	144.75%	25.37%	9.57%	31.03%
Enterprise Value	856,919	262,731	86,820	39,193	48,315	30,403
Last Close Price	199.95	91.00	31.24	12.56	9.78	8.55
PE Ratio	28.37	25.15	6.33	4.09	-	15.15
Forward PE	10.97	6.56	6.56	6.56	6.56	6.56
PS Ratio	1.23	0.78	0.47	0.31	0.27	0.27
PB Ratio	6.97	3.82	1.39	0.71	0.66	0.54
P/TBV Ratio	-	-	1.53	0.79	0.78	0.62
P/FCF Ratio	11.59	19.06	54.24	-	2.82	-
P/OCF Ratio	10.20	12.63	13.32	-	1.80	-
PEG Ratio	-	2.30	2.30	2.30	2.30	2.30
EV/Sales Ratio	1.80	0.77	0.44	0.33	0.44	0.30
EV/EBITDA Ratio	14.21	9.42	4.00	7.72	95.40	5.49
EV/EBIT Ratio	17.82	11.79	4.71	18.53	-	8.94
EV/FCF Ratio	16.98	18.81	51.17	-	4.54	-
Debt / Equity Ratio	4.13	4.97	0.65	0.55	0.45	0.40
Debt / EBITDA Ratio	6.16	11.75	1.92	5.21	20.61	3.47
Debt / FCF Ratio	6.87	24.84	25.34	-	1.91	-
Net Debt / Equity Ratio	3.21	4.24	0.04	0.07	0.09	0.18
Net Debt / EBITDA Ratio	4.99	10.62	0.11	0.73	8.23	1.65
Net Debt / FCF Ratio	5.33	21.20	1.42	-0.47	0.39	-0.48
Asset Turnover	1.25	0.90	1.46	1.17	1.13	1.06
Inventory Turnover	2.89	1.95	3.68	3.87	3.14	2.98
Quick Ratio	0.37	0.26	0.69	0.70	0.46	0.47
Current Ratio	1.04	0.99	1.46	1.22	1.12	1.33
Return on Equity (ROE)	26.32%	14.55%	27.28%	18.09%	-8.32%	4.64%
Return on Assets (ROA)	7.19%	3.69%	8.54%	1.28%	-1.29%	2.23%
Return on Invested Capital (ROIC)	7.27%	6.19%	18.74%	2.87%	-3.64%	4.24%
Return on Capital Employed (ROCE)	13.90%	7.40%	21.50%	3.50%	-3.90%	6.10%
Earnings Yield	3.53%	3.98%	15.80%	24.43%	-10.27%	6.60%
FCF Yield	8.63%	5.25%	1.84%	-21.04%	35.51%	-69.38%
Dividend Yield	0.50%	1.10%	0.70%	1.75%	2.25%	7.60%
Payout Ratio	3.12%	6.08%	4.43%	7.01%	-	191.35%
Buyback Yield / Dilution	-0.10%	-	-	-1.03%	-	-0.52%
Total Shareholder Return	0.40%	1.10%	0.70%	0.72%	2.25%	7.08%

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