Uac Of Nigeria (NSA:UACN) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Mar. 2026)

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NSA:UACN Uac Of Nigeria PLC NSA:UACN
65 GF Score
Price ₦199.95
GF Value ₦85.60
Valuation Significantly Overvalued
! 11 Warning Signs
View Full Analysis

What is Uac Of Nigeria Return-on-Tangible-Equity?

Uac Of Nigeria NSA:UACN 65 Return-on-Tangible-Equity is Negative Tangible Equity% as of Mar. 2026. GuruFocus rates NSA:UACN with a GF Score™ of 65/100 and a GF Value™ of ₦85.60 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Uac Of Nigeria ranks better than 93.41% 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. Uac Of Nigeria's annualized net income for the quarter that ended in Mar. 2026 was ₦52,556 Mil. Uac Of Nigeria's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ₦-49,693 Mil. Therefore, Uac Of Nigeria's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was Negative Tangible Equity%.

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

NSA:UACN' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -11.42   Med: 3.81   Max: 59.9
Current: 59.9

During the past 13 years, Uac Of Nigeria's highest Return-on-Tangible-Equity was 59.90%. The lowest was -11.42%. And the median was 3.81%.

NSA:UACN's Return-on-Tangible-Equity is ranked better than
93.41% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 7.78 vs NSA:UACN: 59.90

Uac Of Nigeria  (NSA:UACN) 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.


Uac Of Nigeria Return-on-Tangible-Equity Related Terms


Uac Of Nigeria Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Uac Of Nigeria'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.

Uac Of Nigeria Return-on-Tangible-Equity Chart

Uac Of Nigeria Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.80 -7.44 21.39 27.05 3.81

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
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 20.08 23.75 -10.82 -77.44 Negative Tangible Equity

NSA:UACN vs ADM, BG, TSN: Return-on-Tangible-Equity Comparison

For the Farm Products subindustry, Uac Of Nigeria'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.


Uac Of Nigeria Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Uac Of Nigeria's Return-on-Tangible-Equity falls into.


NSA:UACN
65GF Score
Uac Of Nigeria PLC NSA:UACN
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uac Of Nigeria Return-on-Tangible-Equity Calculation

Uac Of Nigeria'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 )
=861.532/( (59949.515+-14758.027 )/ 2 )
=861.532/22595.744
=3.81 %

Uac Of Nigeria's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=52556.272/( (-14758.027+-84628.137)/ 2 )
=52556.272/-49693.082
=Negative Tangible Equity %

* 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 (Mar. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of Negative Tangible Equity% mean?
Uac Of Nigeria (NSA:UACN) has a Return-on-Tangible-Equity of Negative Tangible Equity% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Uac Of Nigeria and its competitors. According to the industry distribution chart, Uac Of Nigeria ranks #124 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 6.6%.
Is Uac Of Nigeria's Return-on-Tangible-Equity too high?
Uac Of Nigeria's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, Uac Of Nigeria ranks #124 out of 1881 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Uac Of Nigeria has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uac Of Nigeria's Return-on-Tangible-Equity compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Uac Of Nigeria ranks #124 out of 1881 companies for Return-on-Tangible-Equity. This places Uac Of Nigeria in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.78. 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 7.78, based on 1,881 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. 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 Uac Of Nigeria and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 7.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uac Of Nigeria's current Return-on-Tangible-Equity is Negative Tangible Equity%. 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 ₦85.60, compared to a current price of ₦199.95 — trading 133.6% above its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. Uac Of Nigeria's overall GF Score™ is 65/100 with 11 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 Uac Of Nigeria (NSA:UACN), the current Return-on-Tangible-Equity is Negative Tangible Equity% 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 ₦199.95 is trading 133.6% above its estimated GF Value™ of ₦85.60. GuruFocus considers Uac Of Nigeria to be Significantly Overvalued.

Key valuation signals for NSA:UACN:

  • Return-on-Tangible-Equity: Negative Tangible Equity%
  • GF Value™: ₦85.60 vs. price of ₦199.95 (133.6% above fair value)
  • GF Score™: 65/100 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.
65GF Score

Get the complete analysis for NSA:UACN

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

₦199.95
Price
₦85.60
GF Value