BOC Kenya (NAI:BOC) Property, Plant and Equipment: KES382 Mil (As of Dec. 2025)

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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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NAI:BOC BOC Kenya PLC NAI:BOC
72 GF Score
Price KES172.50
GF Value KES90.18
Valuation Significantly Overvalued
! 3 Warning Signs
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What is BOC Kenya Property, Plant and Equipment?

BOC Kenya NAI:BOC +0.88% 72 Property, Plant and Equipment is KES382 Mil as of Dec. 2025. GuruFocus rates NAI:BOC with a GF Score™ of 72/100 and a GF Value™ of KES90.18 (Significantly Overvalued). The stock has 3 warning signs investors should review.

BOC Kenya's quarterly net PPE declined from Dec. 2023 (KES490 Mil) to Dec. 2024 (KES442 Mil) and declined from Dec. 2024 (KES442 Mil) to Dec. 2025 (KES382 Mil).

BOC Kenya's annual net PPE declined from Dec. 2023 (KES490 Mil) to Dec. 2024 (KES442 Mil) and declined from Dec. 2024 (KES442 Mil) to Dec. 2025 (KES382 Mil).


BOC Kenya  (NAI:BOC) Property, Plant and Equipment Explanation

A company with durable competitive advantage doesn't need to constantly upgrade its equipment to stay competitive. The company replaces when it wears out. On the other hand, a company without any advantages must replace to keep pace.

Difference between a company with a moat and one without is that the company with the competitive advantage finances new equipment through internal cash flows, whereas the no advantage company requires debt to finance.

Producing a consistent product that doesn't change equates to consistent profits. There is no need to upgrade plants which frees up cash for other ventures. Think Coca Cola, Johnson & Johnson etc.


BOC Kenya Property, Plant and Equipment Related Terms


BOC Kenya Property, Plant and Equipment Historical Data

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The historical data trend for BOC Kenya's Property, Plant and Equipment 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.

BOC Kenya Property, Plant and Equipment Chart

BOC Kenya Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Property, Plant and Equipment
Get a 7-Day Free Trial Premium Member Only Premium Member Only 635.26 579.94 489.67 441.63 382.14

BOC Kenya Semi-Annual Data
Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Property, Plant and Equipment Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 635.26 579.94 489.67 441.63 382.14
NAI:BOC
72GF Score
BOC Kenya PLC NAI:BOC
Property, Plant and Equipment is just one metric. See GF Score™, valuation, warning signs, and more.
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BOC Kenya Property, Plant and Equipment Calculation

Property, Plant and Equipment (PPE) are the fixed assets of the companyFixed assets are also known as non-current assets.

Property, plant, and equipment includes assets that will - in the normal course of business - neither be used up in the next year nor will become a part of any product sold to customers.

Some of the most common parts of property, plant, and equipment are:


Land
Buildings (and leasehold improvements)
Transportation equipment
Manufacturing equipment
Office equipment
Office furniture

Companies with lots of property, plant, and equipment often have special categories. For example, railroad property includes:


Track
Ties
Ballast
Bridges
Tunnels
Signals
Locomotives
Freight Cars

There is often a note in the financial statements - found in a company's 10-K - that will explain the different categories of property a company owns.

The market value of property, plant, and equipment can differ tremendously from the book value of property, plant, and equipment.

For example, when Berkshire Hathaway liquidated its textile mills, it had to pay the buyers of the company's manufacturing equipment to haul the equipment away. That property, plant, and equipment was literally worth less than zero. On the other hand, some companies own thousands of acres of land.

All property, plant, and equipment other than land is depreciated. Land is never depreciated. However, land is not marked up to market value either. Under Generally Accepted Accounting Principles (GAAP), land is shown on the balance sheet at cost.

The property, plant, and equipment line shown on the balance sheet is usually net property, plant, and equipment. This means it is the cost of the property, plant, and equipment less accumulated depreciation.

What does a Property, Plant and Equipment of KES382 Mil mean?
BOC Kenya (NAI:BOC) has a Property, Plant and Equipment of KES382 Mil as of Dec. 2025. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on BOC Kenya and its competitors.
Is BOC Kenya's Property, Plant and Equipment too high?
BOC Kenya's current Property, Plant and Equipment is KES382 Mil. Overall, BOC Kenya has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOC Kenya's Property, Plant and Equipment compare to DOW?
BOC Kenya's Property, Plant and Equipment of KES382 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Property, Plant and Equipment for a Chemicals company?
A good Property, Plant and Equipment depends on the Chemicals industry context. However, Property, Plant and Equipment 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 Property, Plant and Equipment mean?
A high Property, Plant and Equipment can signal that a stock is expensive relative to its fundamentals. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on BOC Kenya and its competitors. BOC Kenya's current Property, Plant and Equipment is KES382 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Kenya stock overvalued right now?
Based on GuruFocus' analysis, BOC Kenya (NAI:BOC) is currently considered Significantly Overvalued. The stock's GF Value™ is KES90.18, compared to a current price of KES172.50 — trading 91.3% above its estimated fair value. The current Property, Plant and Equipment is KES382 Mil. BOC Kenya's overall GF Score™ is 72/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Property, Plant and Equipment calculated?
Property, Plant and Equipment is calculated from a company's financial statements. For BOC Kenya (NAI:BOC), the current Property, Plant and Equipment is KES382 Mil as of Dec. 2025. 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 BOC Kenya (NAI:BOC) Overvalued in 2026?

Based on GuruFocus' analysis, BOC Kenya stock appears to be overvalued. The current stock price of KES172.50 is trading 91.3% above its estimated GF Value™ of KES90.18. GuruFocus considers BOC Kenya to be Significantly Overvalued.

Key valuation signals for NAI:BOC:

  • Property, Plant and Equipment: KES382 Mil
  • GF Value™: KES90.18 vs. price of KES172.50 (91.3% above fair value)
  • GF Score™: 72/100 with 3 warning signs

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


BOC Kenya Business Description

Address 14 Kitui Road, off Kampala Road, P.O. Box 18010, Industrial Area, Nairobi, KEN, 00500
BOC Kenya PLC is involved in the manufacture and sale of industrial and medical gases and welding products. Its product range consists of Bulk gases, Packaged gases, and Engineering services. Bulk gases include liquid oxygen and liquid nitrogen. Packaged gases comprise medical gases, industrial gases, special gas mixtures, and liquefied petroleum gas. The engineering services include supplies of medical equipment, construction of medical and other gas pipelines, liquefied petroleum gas installations, tanks and pipelines, industrial gas storage and pipeline installations, and related maintenance services. The company generates the majority of its revenue from the sale of medical and industrial gases.
72GF Score

Get the complete analysis for NAI:BOC

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

KES172.50
Price
KES90.18
GF Value