Uac Of Nigeria (NSA:UACN) Graham Number: ₦N/A (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.
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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:UACN Uac Of Nigeria PLC NSA:UACN
70 GF Score
Price ₦179.00
GF Value ₦87.49
Valuation Significantly Overvalued
! 11 Warning Signs
View Full Analysis

What is Uac Of Nigeria Graham Number?

Uac Of Nigeria NSA:UACN -1.70% 70 Graham Number is ₦N/A as of Mar. 2026. GuruFocus rates NSA:UACN with a GF Score™ of 70/100 and a GF Value™ of ₦87.49 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,387 Consumer Packaged Goods companies, Uac Of Nigeria ranks worse than 72097.98% on this metric.

Graham Number is a figure that measures a stock's fundamental value by taking into account the company's earnings per share and book value per share. The Graham number is the upper bound of the price range that a defensive investor should pay for the stock. According to the theory, any stock price below the Graham number is considered undervalued, and thus worth investing in.

As of today (2026-07-30), the stock price of Uac Of Nigeria is ₦179.00. Uac Of Nigeria's graham number for the quarter that ended in Mar. 2026 was ₦N/A. Therefore, Uac Of Nigeria's Price to Graham Number ratio for today is N/A.

The historical rank and industry rank for Uac Of Nigeria's Graham Number or its related term are showing as below:

During the past 13 years, the highest Price to Graham Number ratio of Uac Of Nigeria was 2.04. The lowest was 0.19. And the median was 0.49.

NSA:UACN's Price-to-Graham-Number is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 1.1
* Ranked among companies with meaningful Price-to-Graham-Number only.

Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.


Uac Of Nigeria  (NSA:UACN) Graham Number Explanation

Ben Graham actually did not publish a formula like this. But he wrote in The Intelligent Investor (1948 version) regarding to the criteria for purchases:

Current price should not be more than 15 times average earnings of the past three years.

Current price should not be more than 1.5 times the book value last reported. However, a multiplier of earnings below 15 could justify a correspondingly higher multiplier of assets. As a rule of thumb we suggest that the product of the multiplier times the ratio of price to book value should not exceed 22.5. (This figure corresponds to 15 times earnings and 1.5 times book value. It would admit an issue selling at only 9 times earnings and 2.5 times asset value, etc.)

Unlike valuation methods such as DCF or Discounted Earnings, the Graham number does not take growth into the valuation. Unlike the valuation methods based on book value alone, it takes into account the earnings power. Therefore, the Graham Number is a combination of asset valuation and earnings power valuation.

In general, the Graham number is a very conservative way of valuing a stock. It cannot be applied to companies with negative book values.

Uac Of Nigeria's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=179.00/N/A
=N/A

* 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.


Be Aware

Please keep these in mind:

1. Graham Number does not take growth into account. Therefore it underestimates the values of the companies that have good earnings growth. We feel that if the earnings per share grows more than 10% a year, Graham Number underestimates the value.
2. Graham Number punishes the companies that have temporarily low earnings. Therefore, an average of earnings makes more sense in the calculation of Graham Number.
3. Graham Numbers underestimates companies that are light with book.


Uac Of Nigeria Graham Number Related Terms


Uac Of Nigeria Graham Number Historical Data

* Premium members only.

The historical data trend for Uac Of Nigeria's Graham Number 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.

Uac Of Nigeria Graham Number Chart

Uac Of Nigeria Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13.45 0.00 24.01 47.82 0.00

Uac Of Nigeria Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Graham Number 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 50.80 52.72 40.27 0.00 0.00

NSA:UACN vs ADM, BG, TSN: Graham Number Comparison

For the Farm Products subindustry, Uac Of Nigeria's Price-to-Graham-Number, along with its competitors' market caps and Price-to-Graham-Number 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.


Uac Of Nigeria Price-to-Graham-Number vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Uac Of Nigeria's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where Uac Of Nigeria's Price-to-Graham-Number falls into.


NSA:UACN
70GF Score
Uac Of Nigeria PLC NSA:UACN
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uac Of Nigeria Graham Number Calculation

Graham Number is a concept based on Ben Graham's conservative valuation of companies.

Uac Of Nigeria's Graham Number for the fiscal year that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*-5.044*1.651)
=N/A

Uac Of Nigeria's Graham Number for the quarter that ended in Mar. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*-28.922*5.193)
=N/A

* 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.

Frequently Asked Questions Learn more about Graham Number →
What does a Graham Number of ₦N/A mean?
Uac Of Nigeria (NSA:UACN) has a Graham Number of ₦N/A as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Uac Of Nigeria and its competitors. Over the past decade, Uac Of Nigeria's Graham Number has ranged from 0.19 to 2.04. According to the industry distribution chart, Uac Of Nigeria ranks #999999 out of 1387 companies in the Consumer Packaged Goods industry.
Is Uac Of Nigeria's Graham Number too high?
Uac Of Nigeria's current Graham Number is ₦N/A. Over the past 10 years, this metric has ranged from a low of 0.19 to a high of 2.04. Based on the distribution chart, Uac Of Nigeria ranks #999999 out of 1387 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Uac Of Nigeria has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uac Of Nigeria's Graham Number compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Uac Of Nigeria ranks #999999 out of 1387 companies for Graham Number. This places Uac Of Nigeria in the lower half of its industry. The industry median Graham Number is 1.10. Historically, Uac Of Nigeria's own Graham Number has ranged from 0.19 to 2.04 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Graham Number for a Consumer Packaged Goods company?
The median Graham Number among Consumer Packaged Goods companies is 1.10, based on 1,387 companies in the industry. Companies in the top quartile (top 25%) have a Graham Number significantly above this median, while those in the bottom quartile fall well below. However, Graham Number 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 Graham Number mean?
A high Graham Number can signal that a stock is expensive relative to its fundamentals. The Graham Number values a company based on its per-share earnings and book value. View historical data on Uac Of Nigeria and its competitors. For the Consumer Packaged Goods industry, the median Graham Number is 1.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uac Of Nigeria's current Graham Number is ₦N/A. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uac Of Nigeria stock overvalued right now?
Based on GuruFocus' analysis, Uac Of Nigeria (NSA:UACN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦87.49, compared to a current price of ₦179.00 — trading 104.6% above its estimated fair value. The current Graham Number is ₦N/A. Uac Of Nigeria's overall GF Score™ is 70/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Graham Number calculated?
Graham Number is calculated from a company's financial statements. For Uac Of Nigeria (NSA:UACN), the current Graham Number is ₦N/A 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 Uac Of Nigeria (NSA:UACN) Overvalued in 2026?

Based on GuruFocus' analysis, Uac Of Nigeria stock appears to be overvalued. The current stock price of ₦179.00 is trading 104.6% above its estimated GF Value™ of ₦87.49. GuruFocus considers Uac Of Nigeria to be Significantly Overvalued.

Key valuation signals for NSA:UACN:

  • Graham Number: ₦N/A
  • GF Value™: ₦87.49 vs. price of ₦179.00 (104.6% above fair value)
  • GF Score™: 70/100 with 11 warning signs

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


Uac Of Nigeria Business Description

Address UAC House, No. 1 - 5, Odunlami Street, Marina, Lagos, NGA
Uac Of Nigeria PLC is a Nigeria-based diversified company. Its segments include Animal feeds and other Edibles, Paints, Packaged Food, Quick Service Restaurants, and Others. Animal feeds and other Edibles involved in the manufacturing and sale of animal feeds, cereal, and edible oil. The Packaged Food segment involves the manufacturing and sale of food items, livestock feeds, bottled water, fruit juices, and ice cream. Its paint segment manufactures and sells paint products and other decorative. QSR is involved in the making and sale of snacks and meals, and Others is a non-reportable segment made up of the corporate head office. It generates maximum revenue from the Animal feeds and other Edibles segments. Geographically, it derives a majority of revenue from the Nigeria segment.
70GF Score

Get the complete analysis for NSA:UACN

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

₦179.00
Price
₦87.49
GF Value