BUA Cement (NSA:BUACEMENT) Beginning Cash Position: ₦280,380 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSA:BUACEMENT BUA Cement PLC NSA:BUACEMENT
88 GF Score
Price ₦324.00
GF Value ₦544.27
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is BUA Cement Beginning Cash Position?

BUA Cement NSA:BUACEMENT 88 Beginning Cash Position is ₦280,380 Mil as of Mar. 2026. GuruFocus rates NSA:BUACEMENT with a GF Score™ of 88/100 and a GF Value™ of ₦544.27 (Significantly Undervalued). The stock has 4 warning signs investors should review.

BUA Cement's Beginning Cash Position for the quarter that ended in Mar. 2026 was ₦280,380 Mil.

BUA Cement's quarterly Beginning Cash Position declined from Sep. 2025 (₦163,406 Mil) to Dec. 2025 (₦154,817 Mil) but then increased from Dec. 2025 (₦154,817 Mil) to Mar. 2026 (₦280,380 Mil).

BUA Cement's annual Beginning Cash Position increased from Dec. 2023 (₦48,047 Mil) to Dec. 2024 (₦225,078 Mil) but then declined from Dec. 2024 (₦225,078 Mil) to Dec. 2025 (₦84,749 Mil).

BUA Cement Beginning Cash Position Related Terms

BUA Cement Beginning Cash Position Historical Data

* Premium members only.

The historical data trend for BUA Cement's Beginning Cash Position can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

BUA Cement Beginning Cash Position Chart

BUA Cement Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beginning Cash Position
Get a 7-Day Free Trial 135,923.66 62,338.40 48,046.65 225,077.53 84,749.25

BUA Cement Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beginning Cash Position Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 84,749.25 280,379.97 163,405.73 154,817.00 280,379.97
NSA:BUACEMENT
88GF Score
BUA Cement PLC NSA:BUACEMENT
Beginning Cash Position is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BUA Cement Beginning Cash Position Calculation

Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement.

What does a Beginning Cash Position of ₦280,380 Mil mean?
BUA Cement (NSA:BUACEMENT) has a Beginning Cash Position of ₦280,380 Mil as of Mar. 2026. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on BUA Cement and its competitors.
Is BUA Cement's Beginning Cash Position too high?
BUA Cement's current Beginning Cash Position is ₦280,380 Mil. Overall, BUA Cement has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BUA Cement's Beginning Cash Position compare to CRH and VMC?
BUA Cement's Beginning Cash Position of ₦280,380 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beginning Cash Position for a Building Materials company?
A good Beginning Cash Position depends on the Building Materials industry context. However, Beginning Cash Position should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beginning Cash Position mean?
A high Beginning Cash Position can signal that a stock is expensive relative to its fundamentals. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on BUA Cement and its competitors. BUA Cement's current Beginning Cash Position is ₦280,380 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Cement stock overvalued right now?
Based on GuruFocus' analysis, BUA Cement (NSA:BUACEMENT) is currently considered Significantly Undervalued. The stock's GF Value™ is ₦544.27, compared to a current price of ₦324.00 — trading 40.5% below its estimated fair value. The current Beginning Cash Position is ₦280,380 Mil. BUA Cement's overall GF Score™ is 88/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beginning Cash Position calculated?
Beginning Cash Position is calculated from a company's financial statements. For BUA Cement (NSA:BUACEMENT), the current Beginning Cash Position is ₦280,380 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is BUA Cement (NSA:BUACEMENT) Overvalued in 2026?

Based on GuruFocus' analysis, BUA Cement stock appears to be undervalued. The current stock price of ₦324.00 is trading 40.5% below its estimated GF Value™ of ₦544.27. GuruFocus considers BUA Cement to be Significantly Undervalued.

Key valuation signals for NSA:BUACEMENT:

  • Beginning Cash Position: ₦280,380 Mil
  • GF Value™: ₦544.27 vs. price of ₦324.00 (40.5% below fair value)
  • GF Score™: 88/100 with 4 warning signs

No single metric tells the full story. See the NSA:BUACEMENT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

BUA Cement Business Description

Address 32 Churchgate Street, Victoria Island, lagos, NGA
BUA Cement PLC is engaged in the manufacturing and sale of cement to the general public. The company generates revenue from the sale of bagged cement and sale of bulk cement. Geographically the company generates the majority of its revenue in Nigeria.
88GF Score

Get the complete analysis for NSA:BUACEMENT

Beginning Cash Position is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₦324.00
Price
₦544.27
GF Value