DANGOTE CEMENT : QUARTER 1 - FINANCIAL STATEMENT FOR 2026

About this update from Dangote Cement Plc

DANGOTE CEMENT PLC UNAUDITED INTERIM FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED 31 MARCH 2026 Dangote Cement Plc For the three months ended 31 March 2026 CONTENTS PAGE Condensed consolidated and separate statements of profit or loss 2 Condensed consolidated and separate statements of comprehensive income 3 Condensed consolidated and separate statements of financial position 4 Condensed consolidated statement of changes in equity 5 Condensed separate statement of changes in equity 6 Condensed consolidated and separate statements of cash flows 7 Notes to the condensed consolidated and separate interim financial statements 8 - 25 Dangote Cement Plc Condensed consolidated and separate statements of profit or loss For the three months ended 31 March 2026 Group Company Notes 3 months ended 31/03/2026 3 months ended 31/03/2025 Year ended 31/12/2025 3 months ended 31/03/2026 3 months ended 31/03/2025 ₦'million 696,042 (286,502) Year ended 31/12/2025 ₦'million ₦'million ₦'million ₦'million ₦'million Revenue Production cost of sales 3 5 1,198,032 (448,732) 994,659 (407,265) 4,306,704 (1,634,430) 861,825 (336,928) 2,956,515 (1,169,998) Gross profit 749,300 587,394 2,672,274 524,897 409,540 1,786,517 Administrative expenses 6 (71,577) (51,844) (261,125) (34,200) (22,659) (131,225) Selling and distribution expenses 7 (177,520) (153,636) (682,763) (110,477) (95,935) (396,099) Other income 8 5,277 16,269 42,251 4,593 7,441 25,693 Impairment of financial assets 704 (764) (5,360) 620 (699) (11,062) Profit from operating activities 506,184 397,419 1,765,277 385,433 297,688 1,273,824 Finance income 9 3,040 33,352 109,942 10,551 65,093 283,342 Finance costs 9 (98,250) (129,376) (351,504) (145,439) (112,428) (484,349) Gain on net monetary positions 32 10,192 10,579 6,452 - - - Share of profit from associate - - 2,493 - - - Profit before tax 421,166 311,974 1,532,660 250,545 250,353 1,072,817 Income tax expense 11.1 (100,068) (102,729) (517,740) (89,241) (72,347) (363,975) Profit for the period/year 321,098 209,245 1,014,920 161,304 178,006 708,842 Profit for the period/year attributable to: Owners of the Company 10 320,649 205,903 1,002,846 161,304 178,006 708,842 Non-controlling interests 449 3,342 12,074 - - - 321,098 209,245 1,014,920 161,304 178,006 708,842 Earnings per share, basic and diluted (Naira) 10 19.14 12.29 59.86 9.63 10.63 42.31 Dangote Cement Plc Condense...

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