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BUA CementNSA:BUACEMENT 88 Pretax Margin % is 54.28% as of Mar. 2026, which is 53% above its 10-year median of 35.47. 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. Among 405 Building Materials companies, BUA Cement ranks better than 97.28% on this metric.
Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. BUA Cement's Pre-Tax Income for the
three
months ended in Mar. 2026 was ₦192,685 Mil. BUA Cement's Revenue for the
three
months ended in Mar. 2026 was ₦354,979 Mil. Therefore, BUA Cement's pretax margin for the quarter that ended in Mar. 2026 was 54.28%.
The historical rank and industry rank for BUA Cement's Pretax Margin % or its related term are showing as below:
NSA:BUACEMENT'
s Pretax Margin % Range Over the Past 10 Years
Min: 11.37 Med: 35.47 Max: 44.89
Current: 44.89
NSA:BUACEMENT's Pretax Margin % is ranked better than 97.28% of 405
companies
in the Building Materials industry
Industry Median: 5.94
vs NSA:BUACEMENT: 44.89
The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.
The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.
It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.
The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.
BUA Cement Pretax Margin % Related Terms
BUA Cement Pretax Margin % Historical Data
* Premium members only.
The historical data trend for BUA Cement's Pretax Margin % 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:BUACEMENT vs CRH, VMC, MLM: Pretax Margin % Comparison
For the Building Materials subindustry, BUA Cement's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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.
BUA Cement Pretax Margin % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, BUA Cement's Pretax Margin % distribution charts can be found below:
* The bar in red indicates where BUA Cement's Pretax Margin % falls into.
* 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 (NSA:BUACEMENT) has a Pretax Margin % of 54.28% as of Mar. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on BUA Cement and its competitors. This is 53% above median its historical median of 35.47. Over the past decade, BUA Cement's Pretax Margin % has ranged from 11.37 to 44.89. According to the industry distribution chart, BUA Cement ranks #11 out of 405 companies in the Building Materials industry, placing it in the top 2.7%.
Is BUA Cement's Pretax Margin % too high?
BUA Cement's current Pretax Margin % of 54.28% is 53% above median its 10-year median of 35.47. Over the past 10 years, this metric has ranged from a low of 11.37 to a high of 44.89. The Building Materials industry median Pretax Margin % is 5.94. BUA Cement's value of 54.28% is 813.8% above this industry median. Based on the distribution chart, BUA Cement ranks #11 out of 405 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. 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 Pretax Margin % compare to CRH and VMC?
According to the Building Materials industry distribution chart, BUA Cement ranks #11 out of 405 companies for Pretax Margin %. This places BUA Cement in the top 3% of its industry — outperforming the majority of peers. The industry median Pretax Margin % is 5.94. BUA Cement's value of 54.28% is 813.8% above this benchmark. Historically, BUA Cement's own Pretax Margin % has ranged from 11.37 to 44.89 over the past decade. While the company's 10-year median is 35.47 vs. the industry median of 5.94, BUA Cement has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for a Building Materials company?
The median Pretax Margin % among Building Materials companies is 5.94, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. BUA Cement's current Pretax Margin % of 54.28% is 813.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on BUA Cement and its competitors. For the Building Materials industry, the median Pretax Margin % is 5.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Cement's current Pretax Margin % is 54.28%, which is 53% above median its own 10-year median of 35.47. 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 Pretax Margin % is 54.28%, which is 53% above median its 10-year median of 35.47 and 813.8% above the Building Materials industry median of 5.94. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For BUA Cement (NSA:BUACEMENT), the current Pretax Margin % is 54.28% 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:
Pretax Margin %: 54.28% (53% above median its 10-year median of 35.47)
GF Value™: ₦544.27 vs. price of ₦324.00 (40.5% below fair value)
Industry Position: 813.8% above the Building Materials median (#11 of 405)
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 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
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