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Nestle NigeriaNSA:NESTLE 74 Earnings per Share (Diluted) is ₦143.55 as of Mar. 2026. GuruFocus rates NSA:NESTLE with a GF Score™ of 74/100 and a GF Value™ of ₦2,189.30 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,529 Consumer Packaged Goods companies, Nestle Nigeria ranks better than 74.1% on this metric.
Nestle Nigeria's EPS (Basic) for the
three
months ended in Mar. 2026 was ₦49.20.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ₦143.55.
During the past 12 months, Nestle Nigeria's average EPS without NRIGrowth Rate was 1208.50% per year.
During the past 3 years, the average EPS without NRIGrowth Rate was 28.90% per year.
During the past 13 years, Nestle Nigeria's highest 3-Year average EPS without NRI Growth Rate was 79.30% per year. The lowest was -29.10% per year. And the median was 13.70% per year.
Nestle Nigeria (NSA:NESTLE) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Nestle Nigeria Earnings per Share (Diluted) Related Terms
Nestle Nigeria Earnings per Share (Diluted) Historical Data
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The historical data trend for Nestle Nigeria's Earnings per Share (Diluted) 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.
NSA:NESTLE vs KHC, GIS, HRL: Earnings per Share (Diluted) Comparison
For the Packaged Foods subindustry, Nestle Nigeria's PE Ratio, along with its competitors' market caps and PE Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Nestle Nigeria PE Ratio vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Nestle Nigeria's PE Ratio distribution charts can be found below:
* The bar in red indicates where Nestle Nigeria's PE Ratio falls into.
Nestle Nigeria Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
Nestle Nigeria's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₦143.55
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of ₦143.55 mean?
Nestle Nigeria (NSA:NESTLE) has a Earnings per Share (Diluted) of ₦143.55 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Nestle Nigeria and its competitors. According to the industry distribution chart, Nestle Nigeria ranks #396 out of 1529 companies in the Consumer Packaged Goods industry, placing it in the top 25.9%.
Is Nestle Nigeria's Earnings per Share (Diluted) too high?
Nestle Nigeria's current Earnings per Share (Diluted) is ₦143.55. Based on the distribution chart, Nestle Nigeria ranks #396 out of 1529 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Nestle Nigeria has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nestle Nigeria's Earnings per Share (Diluted) compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Nestle Nigeria ranks #396 out of 1529 companies for Earnings per Share (Diluted). This puts Nestle Nigeria in the upper half of its industry. The industry median Earnings per Share (Diluted) is 7.30. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Consumer Packaged Goods company?
The median Earnings per Share (Diluted) among Consumer Packaged Goods companies is 7.30, based on 1,529 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Nestle Nigeria and its competitors. For the Consumer Packaged Goods industry, the median Earnings per Share (Diluted) is 7.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nestle Nigeria's current Earnings per Share (Diluted) is ₦143.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nestle Nigeria stock overvalued right now?
Based on GuruFocus' analysis, Nestle Nigeria (NSA:NESTLE) is currently considered Modestly Overvalued. The stock's GF Value™ is ₦2,189.30, compared to a current price of ₦2,812.50 — trading 28.5% above its estimated fair value. The current Earnings per Share (Diluted) is ₦143.55. Nestle Nigeria's overall GF Score™ is 74/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Nestle Nigeria (NSA:NESTLE), the current Earnings per Share (Diluted) is ₦143.55 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 Nestle Nigeria (NSA:NESTLE) Overvalued in 2026?
Based on GuruFocus' analysis, Nestle Nigeria stock appears to be overvalued.
The current stock price of ₦2,812.50 is trading 28.5% above its estimated GF Value™ of ₦2,189.30.
GuruFocus considers Nestle Nigeria to be Modestly Overvalued.
Key valuation signals for NSA:NESTLE:
Earnings per Share (Diluted): ₦143.55
GF Value™: ₦2,189.30 vs. price of ₦2,812.50 (28.5% above fair value)
No single metric tells the full story. See the NSA:NESTLE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nestle Nigeria PLC is a food and beverage company. It is involved in the business of manufacturing, marketing, and distribution of food products. The firm has categorized its products into Baby foods, Coffee, Culinary, Dairy, Drinks, and Recipes. It develops and markets its products under brands such as Cerelac, Nescafe, Nido, Maggi, Milo, etc. The company has Food and Beverage reportable segments. The Food segment engaged in the production and sale of Maggi, Cerelac, SMA, Nan, Lactogen, and Golden Morn. The Beverage segment consists of the production and sale of Milo, Chocomilo, Nido, Nescafe, Milo ready-to-drink, and Nestle Pure Life. The Food segment generates the majority of the revenue. Geographically, the majority of the revenue is generated from Nigeria.
74GF Score
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