BUA Cement Plc (NGX:BUACEMENT)
Nigeria
· Delayed Price · Currency is NGN 162.00
0.00 (0.00%)
At close: Dec 5, 2025
BUA Cement Balance Sheet
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 | 2019 - 2017 |
|---|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 | 2019 - 2017 |
| Cash & Equivalents | 154,817 | 84,749 | 225,078 | 48,047 | 62,338 | 123,821 | Upgrade
|
| Cash & Short-Term Investments | 154,817 | 84,749 | 225,078 | 48,047 | 62,338 | 123,821 | Upgrade
|
| Cash Growth | -16.40% | -62.35% | 368.46% | -22.93% | -49.65% | 694.40% | Upgrade
|
| Accounts Receivable | 210.86 | 228.54 | 63.62 | 17.57 | 118.99 | 461.64 | Upgrade
|
| Other Receivables | - | - | - | 16,548 | 4,776 | 75,316 | Upgrade
|
| Receivables | 210.86 | 228.54 | 63.62 | 16,565 | 4,895 | 75,778 | Upgrade
|
| Inventory | 291,472 | 262,716 | 126,408 | 82,586 | 40,502 | 31,505 | Upgrade
|
| Prepaid Expenses | - | - | - | - | - | 747.47 | Upgrade
|
| Other Current Assets | 40,404 | 26,743 | 47,697 | 50,573 | 36,464 | 6,783 | Upgrade
|
| Total Current Assets | 486,904 | 374,437 | 399,246 | 197,770 | 144,199 | 238,634 | Upgrade
|
| Property, Plant & Equipment | 1,133,051 | 1,182,560 | 803,619 | 669,102 | 578,965 | 523,383 | Upgrade
|
| Other Intangible Assets | 13,598 | 13,355 | 12,822 | 7,139 | 5,343 | 4,285 | Upgrade
|
| Total Assets | 1,633,552 | 1,570,352 | 1,215,686 | 874,012 | 728,507 | 766,303 | Upgrade
|
| Accounts Payable | 263,610 | 332,550 | 54,029 | 52,580 | 3,480 | 3,852 | Upgrade
|
| Accrued Expenses | 29,216 | 15,864 | 15,488 | 4,125 | 18,866 | 50,728 | Upgrade
|
| Short-Term Debt | - | - | - | - | - | 105,649 | Upgrade
|
| Current Portion of Long-Term Debt | 92,921 | 76,804 | 122,689 | 80,695 | 39,810 | - | Upgrade
|
| Current Portion of Leases | 66.91 | 88.17 | 73.87 | 55.79 | - | - | Upgrade
|
| Current Income Taxes Payable | 6,323 | 2,470 | 13,564 | 2,170 | 1,697 | 922.43 | Upgrade
|
| Current Unearned Revenue | 37,604 | 114,577 | 105,870 | 93,077 | 79,497 | 43,039 | Upgrade
|
| Other Current Liabilities | 33,301 | 32,202 | 65,215 | 24,858 | 2,004 | 3,910 | Upgrade
|
| Total Current Liabilities | 463,042 | 574,555 | 376,929 | 257,561 | 145,355 | 208,100 | Upgrade
|
| Long-Term Debt | 452,750 | 502,077 | 409,592 | 158,673 | 157,237 | 163,644 | Upgrade
|
| Long-Term Leases | 74.22 | - | - | - | 39.6 | 37.32 | Upgrade
|
| Long-Term Unearned Revenue | 1,464 | 1,464 | 2,105 | 2,811 | 3,721 | 4,632 | Upgrade
|
| Pension & Post-Retirement Benefits | 7,676 | 7,134 | 4,572 | 3,955 | 3,760 | 3,646 | Upgrade
|
| Long-Term Deferred Tax Liabilities | 90,489 | 47,974 | 13,783 | 29,697 | 12,606 | 1,120 | Upgrade
|
| Other Long-Term Liabilities | 9,077 | 48,600 | 23,481 | 10,203 | 7,671 | 9,168 | Upgrade
|
| Total Liabilities | 1,024,571 | 1,181,804 | 830,462 | 462,899 | 330,391 | 390,348 | Upgrade
|
| Common Stock | 16,932 | 16,932 | 16,932 | 16,932 | 16,932 | 16,932 | Upgrade
|
| Retained Earnings | 396,133 | 175,699 | 169,519 | 194,884 | 181,921 | 159,916 | Upgrade
|
| Comprehensive Income & Other | 195,917 | 195,917 | 198,773 | 199,296 | 199,264 | 199,107 | Upgrade
|
| Shareholders' Equity | 608,982 | 388,548 | 385,224 | 411,113 | 398,117 | 375,955 | Upgrade
|
| Total Liabilities & Equity | 1,633,552 | 1,570,352 | 1,215,686 | 874,012 | 728,507 | 766,303 | Upgrade
|
| Total Debt | 545,812 | 578,969 | 532,355 | 239,424 | 197,087 | 269,330 | Upgrade
|
| Net Cash (Debt) | -390,995 | -494,220 | -307,278 | -191,378 | -134,748 | -145,509 | Upgrade
|
| Net Cash Per Share | -11.55 | -14.59 | -9.07 | -5.65 | -3.98 | -4.30 | Upgrade
|
| Filing Date Shares Outstanding | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | Upgrade
|
| Total Common Shares Outstanding | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | Upgrade
|
| Working Capital | 23,862 | -200,118 | 22,317 | -59,791 | -1,156 | 30,534 | Upgrade
|
| Book Value Per Share | 17.98 | 11.47 | 11.38 | 12.14 | 11.76 | 11.10 | Upgrade
|
| Tangible Book Value | 595,384 | 375,193 | 372,402 | 403,974 | 392,773 | 371,670 | Upgrade
|
| Tangible Book Value Per Share | 17.58 | 11.08 | 11.00 | 11.93 | 11.60 | 10.98 | Upgrade
|
| Land | 3,738 | 3,646 | 1,383 | 910 | 531.8 | 463.86 | Upgrade
|
| Buildings | 143,305 | 142,982 | 61,371 | 61,262 | 59,400 | 59,290 | Upgrade
|
| Machinery | 1,100,846 | 1,126,466 | 629,900 | 609,999 | 379,809 | 377,710 | Upgrade
|
| Construction In Progress | 69,557 | 57,788 | 224,473 | 85,487 | 205,696 | 137,055 | Upgrade
|
Source: S&P Capital IQ. Standard template. Financial Sources.