BUA Cement recorded a net foreign exchange gain of N16.57 billion during the first half of 2026 compared with only N782.8 million in the same period last year and a N9.70 billion foreign exchange loss for the full 2025 financial year. Finance income also increased sharply to N18.73 billion, supported by higher interest earned on cash balances. BUA Cement continued to generate significant operating cash flows despite paying substantial dividends and investing heavily in capacity expansion. Net cash generated from operating activities stood at N278.45 billion, demonstrating the business’ strong cash conversion capability. Capital expenditure reached over N60.67 billion, largely invested in property, plant and equipment as the company continues expanding production capacity.