BUA Cement Plc (NGX:BUACEMENT)
Nigeria
· Delayed Price · Currency is NGN 350.00
+15.00 (4.48%)
At close: Apr 28, 2026
BUA Cement Balance Sheet
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | 2020 - 2017 |
|---|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 2020 - 2017 |
| Cash & Equivalents | 404,048 | 280,380 | 84,749 | 225,078 | 48,047 | 62,338 | Upgrade
|
| Cash & Short-Term Investments | 404,048 | 280,380 | 84,749 | 225,078 | 48,047 | 62,338 | Upgrade
|
| Cash Growth | 190.74% | 230.83% | -62.35% | 368.46% | -22.93% | -49.65% | Upgrade
|
| Accounts Receivable | 237.38 | 236.84 | 228.54 | 63.62 | 17.57 | 118.99 | Upgrade
|
| Other Receivables | 29,593 | - | - | - | 16,548 | 4,776 | Upgrade
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| Receivables | 29,830 | 236.84 | 228.54 | 63.62 | 16,565 | 4,895 | Upgrade
|
| Inventory | 165,899 | 343,613 | 262,716 | 126,408 | 82,586 | 40,502 | Upgrade
|
| Prepaid Expenses | 163,071 | - | - | - | - | - | Upgrade
|
| Other Current Assets | - | 38,687 | 26,743 | 47,697 | 50,573 | 36,464 | Upgrade
|
| Total Current Assets | 762,847 | 662,917 | 374,437 | 399,246 | 197,770 | 144,199 | Upgrade
|
| Property, Plant & Equipment | 1,210,325 | 1,179,712 | 1,182,560 | 803,619 | 669,102 | 578,965 | Upgrade
|
| Other Intangible Assets | 14,144 | 13,498 | 13,355 | 12,822 | 7,139 | 5,343 | Upgrade
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| Total Assets | 1,987,317 | 1,856,127 | 1,570,352 | 1,215,686 | 874,012 | 728,507 | Upgrade
|
| Accounts Payable | 294,085 | 301,198 | 332,550 | 54,029 | 52,580 | 3,480 | Upgrade
|
| Accrued Expenses | - | 32,475 | 15,864 | 15,488 | 4,125 | 18,866 | Upgrade
|
| Short-Term Debt | 157,233 | - | - | - | - | - | Upgrade
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| Current Portion of Long-Term Debt | - | 188,827 | 76,804 | 122,689 | 80,695 | 39,810 | Upgrade
|
| Current Portion of Leases | 141.13 | 144.94 | 88.17 | 73.87 | 55.79 | - | Upgrade
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| Current Income Taxes Payable | 66,018 | 29,210 | 2,470 | 13,564 | 2,170 | 1,697 | Upgrade
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| Current Unearned Revenue | 143,691 | 106,340 | 114,577 | 105,870 | 93,077 | 79,497 | Upgrade
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| Other Current Liabilities | 2,157 | 39,641 | 32,202 | 65,215 | 24,858 | 2,004 | Upgrade
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| Total Current Liabilities | 663,325 | 697,836 | 574,555 | 376,929 | 257,561 | 145,355 | Upgrade
|
| Long-Term Debt | 344,634 | 337,803 | 502,077 | 409,592 | 158,673 | 157,237 | Upgrade
|
| Long-Term Leases | - | - | - | - | - | 39.6 | Upgrade
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| Long-Term Unearned Revenue | 936.58 | 936.58 | 1,464 | 2,105 | 2,811 | 3,721 | Upgrade
|
| Pension & Post-Retirement Benefits | 9,305 | 9,163 | 7,134 | 4,572 | 3,955 | 3,760 | Upgrade
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| Long-Term Deferred Tax Liabilities | 107,708 | 128,209 | 47,974 | 13,783 | 29,697 | 12,606 | Upgrade
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| Other Long-Term Liabilities | 12,130 | 9,279 | 48,600 | 23,481 | 10,203 | 7,671 | Upgrade
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| Total Liabilities | 1,138,040 | 1,183,227 | 1,181,804 | 830,462 | 462,899 | 330,391 | Upgrade
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| Common Stock | 16,932 | 16,932 | 16,932 | 16,932 | 16,932 | 16,932 | Upgrade
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| Retained Earnings | 638,693 | 462,315 | 175,699 | 169,519 | 194,884 | 181,921 | Upgrade
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| Comprehensive Income & Other | 193,652 | 193,652 | 195,917 | 198,773 | 199,296 | 199,264 | Upgrade
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| Shareholders' Equity | 849,277 | 672,900 | 388,548 | 385,224 | 411,113 | 398,117 | Upgrade
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| Total Liabilities & Equity | 1,987,317 | 1,856,127 | 1,570,352 | 1,215,686 | 874,012 | 728,507 | Upgrade
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| Total Debt | 502,008 | 526,775 | 578,969 | 532,355 | 239,424 | 197,087 | Upgrade
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| Net Cash (Debt) | -97,961 | -246,395 | -494,220 | -307,278 | -191,378 | -134,748 | Upgrade
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| Net Cash Per Share | -2.89 | -7.28 | -14.59 | -9.07 | -5.65 | -3.98 | Upgrade
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| Filing Date Shares Outstanding | 33,865 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | Upgrade
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| Total Common Shares Outstanding | 33,865 | 33,864 | 33,864 | 33,864 | 33,864 | 33,864 | Upgrade
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| Working Capital | 99,522 | -34,919 | -200,118 | 22,317 | -59,791 | -1,156 | Upgrade
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| Book Value Per Share | 25.08 | 19.87 | 11.47 | 11.38 | 12.14 | 11.76 | Upgrade
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| Tangible Book Value | 835,133 | 659,401 | 375,193 | 372,402 | 403,974 | 392,773 | Upgrade
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| Tangible Book Value Per Share | 24.66 | 19.47 | 11.08 | 11.00 | 11.93 | 11.60 | Upgrade
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| Land | - | 3,743 | 3,646 | 1,383 | 910 | 531.8 | Upgrade
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| Buildings | - | 143,550 | 142,982 | 61,371 | 61,262 | 59,400 | Upgrade
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| Machinery | - | 1,103,087 | 1,126,466 | 629,900 | 609,999 | 379,809 | Upgrade
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| Construction In Progress | - | 125,953 | 57,788 | 224,473 | 85,487 | 205,696 | Upgrade
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Source: S&P Capital IQ. Standard template. Financial Sources.