BUA Foods (NSA:BUAFOODS) 3-Year ROIIC % : 102.72% (As of Dec. 2025) — Near Median

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NSA:BUAFOODS BUA Foods PLC NSA:BUAFOODS
91 GF Score
Price ₦760.60
GF Value ₦583.59
Valuation Modestly Overvalued
! 3 Warning Signs
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What is BUA Foods 3-Year ROIIC %?

BUA Foods NSA:BUAFOODS 91 3-Year ROIIC % is 102.72 as of Dec. 2025, which is at its 10-year median of 102.72. GuruFocus rates NSA:BUAFOODS with a GF Score™ of 91/100 and a GF Value™ of ₦583.59 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,830 Consumer Packaged Goods companies, BUA Foods ranks better than 92.73% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. BUA Foods's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 102.72%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for BUA Foods's 3-Year ROIIC % or its related term are showing as below:

NSA:BUAFOODS's 3-Year ROIIC % is ranked better than
92.73% of 1830 companies
in the Consumer Packaged Goods industry
Industry Median: 2.605 vs NSA:BUAFOODS: 102.72

BUA Foods  (NSA:BUAFOODS) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


BUA Foods 3-Year ROIIC % Related Terms


BUA Foods 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for BUA Foods's 3-Year ROIIC % 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 3-Year ROIIC % Chart

BUA Foods Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial 0.00 0.00 24.60 111.65 102.72

BUA Foods Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
3-Year ROIIC % 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 0.00 0.00 102.72 0.00 0.00

NSA:BUAFOODS vs KHC, GIS, HRL: 3-Year ROIIC % Comparison

For the Packaged Foods subindustry, BUA Foods's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, BUA Foods's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where BUA Foods's 3-Year ROIIC % falls into.


NSA:BUAFOODS
91GF Score
BUA Foods PLC NSA:BUAFOODS
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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BUA Foods 3-Year ROIIC % Calculation

BUA Foods's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 654598.013146 (Dec. 2025) - 96822.6851291 (Dec. 2022) )/( 1133527.861 (Dec. 2025) - 590543.787 (Dec. 2022) )
=557775.3280169/542984.074
=102.72%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 102.72 mean?
BUA Foods (NSA:BUAFOODS) has a 3-Year ROIIC % of 102.72 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on BUA Foods and its competitors. This is near median its historical median of 102.72. Over the past decade, BUA Foods' 3-Year ROIIC % has ranged from 24.60 to 111.65. According to the industry distribution chart, BUA Foods ranks #133 out of 1830 companies in the Consumer Packaged Goods industry, placing it in the top 7.3%.
Is BUA Foods' 3-Year ROIIC % too high?
BUA Foods' current 3-Year ROIIC % of 102.72 is near median its 10-year median of 102.72. Over the past 10 years, this metric has ranged from a low of 24.60 to a high of 111.65. The Consumer Packaged Goods industry median 3-Year ROIIC % is 2.61. BUA Foods' value of 102.72 is 3843.2% above this industry median. Based on the distribution chart, BUA Foods ranks #133 out of 1830 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' 3-Year ROIIC % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, BUA Foods ranks #133 out of 1830 companies for 3-Year ROIIC %. This places BUA Foods in the top 7% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 2.61. BUA Foods' value of 102.72 is 3843.2% above this benchmark. Historically, BUA Foods' own 3-Year ROIIC % has ranged from 24.60 to 111.65 over the past decade. While the company's 10-year median is 102.72 vs. the industry median of 2.61, 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 3-Year ROIIC % for a Consumer Packaged Goods company?
The median 3-Year ROIIC % among Consumer Packaged Goods companies is 2.61, based on 1,830 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. BUA Foods's current 3-Year ROIIC % of 102.72 is 3843.2% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on BUA Foods and its competitors. For the Consumer Packaged Goods industry, the median 3-Year ROIIC % is 2.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Foods's current 3-Year ROIIC % is 102.72, which is near median its own 10-year median of 102.72. 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 ₦583.59, compared to a current price of ₦760.60 — trading 30.3% above its estimated fair value. The current 3-Year ROIIC % is 102.72, which is near median its 10-year median of 102.72 and 3843.2% above the Consumer Packaged Goods industry median of 2.61. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For BUA Foods (NSA:BUAFOODS), the current 3-Year ROIIC % is 102.72 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 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 30.3% above its estimated GF Value™ of ₦583.59. GuruFocus considers BUA Foods to be Modestly Overvalued.

Key valuation signals for NSA:BUAFOODS:

  • 3-Year ROIIC %: 102.72 (near median its 10-year median of 102.72)
  • GF Value™: ₦583.59 vs. price of ₦760.60 (30.3% above fair value)
  • GF Score™: 91/100 with 3 warning signs
  • Industry Position: 3843.2% above the Consumer Packaged Goods median (#133 of 1830)

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

3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₦760.60
Price
₦583.59
GF Value