| BUA CEMENT | |
| Bourse | Nigerian Stock Exchange |
| Code Name | BUACEMENT |
| Sector | INDUSTRIAL GOODS |
| Market Classification | Main Board |
| Nature of Business | Cement Manufacturing & Marketing |
| Date of Incorporation | May-30-2014 |
| Date Listed | Jan-09-2020 |
| End of Accounting Year | 31st March |
| Website | www.buacement.com |
| Registrar | African Prudential |
| Auditor | PricewaterhouseCoopers |
| Share Price@Relsd (N) | 135.00 |
| Earnings per Share | 2.05 |
| Intrinsic Value(N) | 119.37 |
| Share Outstanding | 33,864,354,060 |
| Market Capitalisation | 4,571,687,798,100 |
| BUA CEMENT | |||
| Statement of Comprehensive Income | |||
| 2023 | 2022 | %CHG | |
| Turnover | 459,998,999,000 | 360,989,105,000 | 27.43 |
| Cost of Sales | 276,043,486,000 | 197,944,436,000 | 39.46 |
| Operating Profit | 74,697,240,000 | 129,719,817,000 | -42.42 |
| OPEX | 41,364,311,000 | 36,110,983,000 | 14.55 |
| DEPRECIATION | 24,986,201,000 | 22,135,220,000 | 12.88 |
| AMORTISATION | 411,112,000 | 351,178,000 | 17.07 |
| FINANCE COST | 19,936,889,000 | 10,533,365,000 | 89.27 |
| NET FINANCE INCOME | -7,054,765,000 | -8,611,912,000 | -18.08 |
| PBT | 67,228,176,000 | 120,154,050,000 | -44.05 |
| TAX | 2,226,574,000 | 19,143,424,000 | -88.37 |
| PAT | 69,454,750,000 | 101,010,626,000 | -31.24 |
| TOTAL COMP INCOME | 68,931,799,000 | 101,043,115,000 | -31.78 |
| Statement of Financial Position | |||
| Current Assets | 399,246,198,000 | 197,770,485,000 | 101.87 |
| Non Current Assets | 816,440,179,000 | 676,241,399,000 | 20.73 |
| Total Assets | 1,215,686,377,000 | 874,011,884,000 | 39.09 |
| Current Liabilities | 377,037,627,000 | 257,561,156,000 | 46.39 |
| Non Current Liabilities | 453,424,600,000 | 205,338,186,000 | 120.82 |
| Total Liabilities | 830,462,227,000 | 462,899,342,000 | 79.40 |
| Net Assets | 385,224,150,000 | 411,112,542,000 | -6.30 |
| Retained Earnings | 169,518,613,000 | 194,884,054,000 | -13.02 |
| Shares Outstanding | 33,864,354,060 | 33,864,354,060 | |
| Financial Strength/Solvency Ratio | |||
| TICKERS | 2023 | 2022 | %CHG |
| Debt Ratio | 68.31% | 52.96% | 28.98 |
| Total Debt to Equity Ratio (MRQ) | 215.58% | 112.60% | 91.46 |
| Equity Ratio | 31.69% | 47.04% | -32.63 |
| PROFITABILITY RATIOS | |||
| TICKERS | 2023 | 2022 | %CHG |
| EBITDA MARGIN | 16.24% | 35.93% | -54.81 |
| PRE-TAX MARGIN | 14.61% | 33.28% | -56.09 |
| EFFECTIVE TAX RATE | 3.21% | 18.95% | -83.08 |
| CS TO TO | 60.01% | 54.83% | 9.44 |
| ROE | 18.03% | 24.57% | -26.62 |
| ROA | 5.71% | 11.56% | -50.57 |
| EFFICIENCY RATIOS | |||
| 2023 | 2022 | %Chg | |
| OPEX TO TO | 8.99% | 10.00% | -10.11 |
| TO TO TA | 37.84% | 41.30% | -8.39 |
| Investment/Valuation Ratios | |||
| Tickers | 2023 | 2022 | %Chg |
| Price at Released | 135.00 | 99.45 | 35.75 |
| EPS | 2.05 | 2.98 | -31.24 |
| TCIP/SHARE | 2.04 | 2.98 | -31.78 |
| P/E-Ratio | 65.82 | 33.34 | -97.42 |
| Earnings Yield | 1.52% | 3.00% | -49.35 |
| BV/Share | 11.38 | 12.14 | -6.30 |
| PBV | 11.87 | 8.19 | 44.87 |
| DIVIDEND INFORMATION | |||
| Tickers | 2023 | 2022 | %Chg |
| Total Dividend | 2.00 | 2.80 | -28.57 |
| Payout Ratio | 97.51% | 93.87% | 3.88 |
| Dividend Yield | 1.48% | 2.82% | -47.38 |
| Sustainable Growth Rate | 0.45% | 1.5058% | -70.24 |
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