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	Apr '26 Apr 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	354,062	266,278	92,027	37,601	29,993	27,372
Market Cap Growth	240.85%	189.35%	144.75%	25.37%	9.57%	31.03%
Enterprise Value	652,312	262,731	86,820	39,193	48,315	30,403
Last Close Price	121.00	91.00	31.24	12.56	9.78	8.55
PE Ratio	33.44	25.15	6.33	4.09	-	15.15
Forward PE	-	6.56	6.56	6.56	6.56	6.56
PS Ratio	1.04	0.78	0.47	0.31	0.27	0.27
PB Ratio	5.07	3.82	1.39	0.71	0.66	0.54
P/TBV Ratio	-	-	1.53	0.79	0.78	0.62
P/FCF Ratio	25.35	19.06	54.24	-	2.82	-
P/OCF Ratio	16.79	12.63	13.32	-	1.80	-
PEG Ratio	-	2.30	2.30	2.30	2.30	2.30
EV/Sales Ratio	1.92	0.77	0.44	0.33	0.44	0.30
EV/EBITDA Ratio	19.80	9.42	4.00	7.72	95.40	5.49
EV/EBIT Ratio	25.37	11.79	4.71	18.53	-	8.94
EV/FCF Ratio	46.70	18.81	51.17	-	4.54	-
Debt / Equity Ratio	4.97	4.97	0.65	0.55	0.45	0.40
Debt / EBITDA Ratio	11.75	11.75	1.92	5.21	20.61	3.47
Debt / FCF Ratio	24.84	24.84	25.34	-	1.91	-
Net Debt / Equity Ratio	4.24	4.24	0.04	0.07	0.09	0.18
Net Debt / EBITDA Ratio	10.62	10.62	0.11	0.73	8.23	1.65
Net Debt / FCF Ratio	21.20	21.20	1.42	-0.47	0.39	-0.48
Asset Turnover	0.90	0.90	1.46	1.17	1.13	1.06
Inventory Turnover	1.95	1.95	3.68	3.87	3.14	2.98
Quick Ratio	0.26	0.26	0.69	0.70	0.46	0.47
Current Ratio	0.99	0.99	1.46	1.22	1.12	1.33
Return on Equity (ROE)	14.55%	14.55%	27.28%	18.09%	-8.32%	4.64%
Return on Assets (ROA)	3.69%	3.69%	8.54%	1.28%	-1.29%	2.23%
Return on Invested Capital (ROIC)	6.33%	6.19%	18.74%	2.87%	-3.64%	4.24%
Return on Capital Employed (ROCE)	7.40%	7.40%	21.50%	3.50%	-3.90%	6.10%
Earnings Yield	2.99%	3.98%	15.80%	24.43%	-10.27%	6.60%
FCF Yield	3.95%	5.25%	1.84%	-21.04%	35.51%	-69.38%
Dividend Yield	0.91%	1.10%	0.70%	1.75%	2.25%	7.60%
Payout Ratio	6.08%	6.08%	4.43%	7.01%	-	191.35%
Buyback Yield / Dilution	-	-	-	-1.03%	-	-0.52%
Total Shareholder Return	0.91%	1.10%	0.70%	0.72%	2.25%	7.08%

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