BUA Foods (NSA:BUAFOODS) Return-on-Tangible-Equity: 64.39% (As of Jun. 2026) — 47% Above Median

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NSA:BUAFOODS BUA Foods PLC NSA:BUAFOODS
91 GF Score
Price ₦760.60
GF Value ₦584.56
Valuation Modestly Overvalued
! 3 Warning Signs
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What is BUA Foods Return-on-Tangible-Equity?

BUA Foods NSA:BUAFOODS 91 Return-on-Tangible-Equity is 64.39% as of Jun. 2026, which is 47% above its 10-year median of 43.90. GuruFocus rates NSA:BUAFOODS with a GF Score™ of 91/100 and a GF Value™ of ₦584.56 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,884 Consumer Packaged Goods companies, BUA Foods ranks better than 94.11% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. BUA Foods's annualized net income for the quarter that ended in Jun. 2026 was ₦599,266 Mil. BUA Foods's average shareholder tangible equity for the quarter that ended in Jun. 2026 was ₦930,736 Mil. Therefore, BUA Foods's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 was 64.39%.

The historical rank and industry rank for BUA Foods's Return-on-Tangible-Equity or its related term are showing as below:

NSA:BUAFOODS' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 27.04   Med: 43.9   Max: 90.75
Current: 71.5

During the past 6 years, BUA Foods's highest Return-on-Tangible-Equity was 90.75%. The lowest was 27.04%. And the median was 43.90%.

NSA:BUAFOODS's Return-on-Tangible-Equity is ranked better than
94.11% of 1884 companies
in the Consumer Packaged Goods industry
Industry Median: 8.04 vs NSA:BUAFOODS: 71.50

BUA Foods  (NSA:BUAFOODS) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


BUA Foods Return-on-Tangible-Equity Related Terms


BUA Foods Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for BUA Foods's Return-on-Tangible-Equity 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 Foods Return-on-Tangible-Equity Chart

BUA Foods Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial 42.07 42.32 45.47 76.98 90.75

BUA Foods Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Return-on-Tangible-Equity 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 84.72 91.43 68.88 72.55 64.39

NSA:BUAFOODS vs KHC, GIS, HRL: Return-on-Tangible-Equity Comparison

For the Packaged Foods subindustry, BUA Foods's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Foods Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, BUA Foods's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where BUA Foods's Return-on-Tangible-Equity falls into.


NSA:BUAFOODS
91GF Score
BUA Foods PLC NSA:BUAFOODS
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BUA Foods Return-on-Tangible-Equity Calculation

BUA Foods's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=518387.98/( (429056.643+713444.623 )/ 2 )
=518387.98/571250.633
=90.75 %

BUA Foods's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=599266.312/( (855761.23+1005711.127)/ 2 )
=599266.312/930736.1785
=64.39 %

* 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.

In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Jun. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 64.39% mean?
BUA Foods (NSA:BUAFOODS) has a Return-on-Tangible-Equity of 64.39% as of Jun. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on BUA Foods and its competitors. This is 47% above median its historical median of 43.90. Over the past decade, BUA Foods' Return-on-Tangible-Equity has ranged from 27.04 to 90.75. According to the industry distribution chart, BUA Foods ranks #111 out of 1884 companies in the Consumer Packaged Goods industry, placing it in the top 5.9%.
Is BUA Foods' Return-on-Tangible-Equity too high?
BUA Foods' current Return-on-Tangible-Equity of 64.39% is 47% above median its 10-year median of 43.90. Over the past 10 years, this metric has ranged from a low of 27.04 to a high of 90.75. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 8.04. BUA Foods' value of 64.39% is 700.9% above this industry median. Based on the distribution chart, BUA Foods ranks #111 out of 1884 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, BUA Foods has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BUA Foods' Return-on-Tangible-Equity compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, BUA Foods ranks #111 out of 1884 companies for Return-on-Tangible-Equity. This places BUA Foods in the top 6% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 8.04. BUA Foods' value of 64.39% is 700.9% above this benchmark. Historically, BUA Foods' own Return-on-Tangible-Equity has ranged from 27.04 to 90.75 over the past decade. While the company's 10-year median is 43.90 vs. the industry median of 8.04, BUA Foods 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 Return-on-Tangible-Equity for a Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 8.04, based on 1,884 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. BUA Foods's current Return-on-Tangible-Equity of 64.39% is 700.9% 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 Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on BUA Foods and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 8.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Foods's current Return-on-Tangible-Equity is 64.39%, which is 47% above median its own 10-year median of 43.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Foods stock overvalued right now?
Based on GuruFocus' analysis, BUA Foods (NSA:BUAFOODS) is currently considered Modestly Overvalued. The stock's GF Value™ is ₦584.56, compared to a current price of ₦760.60 — trading 30.1% above its estimated fair value. The current Return-on-Tangible-Equity is 64.39%, which is 47% above median its 10-year median of 43.90 and 700.9% above the Consumer Packaged Goods industry median of 8.04. BUA Foods' overall GF Score™ is 91/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For BUA Foods (NSA:BUAFOODS), the current Return-on-Tangible-Equity is 64.39% as of Jun. 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 Foods (NSA:BUAFOODS) Overvalued in 2026?

Based on GuruFocus' analysis, BUA Foods stock appears to be overvalued. The current stock price of ₦760.60 is trading 30.1% above its estimated GF Value™ of ₦584.56. GuruFocus considers BUA Foods to be Modestly Overvalued.

Key valuation signals for NSA:BUAFOODS:

  • Return-on-Tangible-Equity: 64.39% (47% above median its 10-year median of 43.90)
  • GF Value™: ₦584.56 vs. price of ₦760.60 (30.1% above fair value)
  • GF Score™: 91/100 with 3 warning signs
  • Industry Position: 700.9% above the Consumer Packaged Goods median (#111 of 1884)

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


BUA Foods Business Description

Address Churchgate Street, 3rd Floor BUA Towers, PC 32, P.O.Box 70106, Victoria Island, Lagos, NGA
BUA Foods PLC is involved in the food and fast-moving consumer goods business which processes, manufactures, and distributes food as well as packaged food. The company's business operations comprise five divisions, including Sugar, Flour, Pasta, Rice, and Edible Oils. It has four segments Flour segment, Sugar segment, Pasta segment, and Others. Maximum revenue is from sales of Flour.
91GF Score

Get the complete analysis for NSA:BUAFOODS

Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₦760.60
Price
₦584.56
GF Value