Seplat pre-tax profit jumps 74% to N790bn, declares record US$0.12 dividend

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Seplat Energy Plc reported a 74.1% year-on-year increase in profit before tax to N790.4 billion for the six months ended June 30, 2026, from N454.1 billion in the same period last year. The board declared a quarterly dividend of US$0.12 per share, made up of US$0.05 core and US$0.07 special dividend.

The unaudited results show second quarter profit before tax hit N561.3 billion, up 145.0% from N229.1 billion in Q1 2026 and 302.1% higher than N139.5 billion in Q2 2025. The company credited stronger revenue, lower cost of sales, improved production, supportive commodity prices and reduced finance costs.

Dividend and earnings

The US$0.12 dividend was declared against Q2 2026 earnings per share of US$0.21. Chief Executive Officer Roger Brown said the company entered the second half from a position of strength.

“Production improved from the first quarter and remains on track to grow further in the second half of 2026 as temporary restrictions are lifted and planned activities are completed,” Brown said. He noted the first-half performance benefited from “a supportive commodity price environment, translating into strong cash generation”.

Brown added that the company prioritised balance sheet strength by repaying $200 million of outstanding APF debt. He described the quarterly dividend as “a new quarterly high-water mark”.

Key H1 2026 figures

Revenue rose 15.5% to N2.50 trillion from N2.17 trillion. Gross profit climbed 49.3% to N1.12 trillion, while operating profit increased 50.0% to N901.7 billion.

Profit after tax surged 430.3% to N225.5 billion from N42.5 billion. Earnings per share jumped 487.6% to N365.43, and dollar EPS rose 563% to US$0.27.

Total production increased 3.7% to 139,509 boepd. Crude and condensate production dipped 0.8% to 99,518 bopd, gas production rose 3.7% to 182.9 MMscfd, and natural gas liquids production jumped 124.1% to 8,459 bopd.

Crude oil sales brought in N2.25 trillion, up 12.1%. Gas sales fell 4.3% to N140.3 billion, but NGL sales surged 647.9% to N114.7 billion.

Costs and balance sheet

Cost of sales declined 2.5% to N1.38 trillion from N1.42 trillion. Depletion, depreciation and amortisation costs fell 21.1% to N388.2 billion. Operational and maintenance expenses rose 19.4% to N468.4 billion.

Net finance cost dropped 24.8% to N107.0 billion from N142.3 billion, helped by lower interest on loans and the $200 million APF debt repayment. Gas profit after tax rose to N111.6 billion from N27.0 billion.

Cash and cash equivalents increased 25.5% to N598.3 billion. Total assets declined 5.6% to N8.24 trillion, due mainly to lower non-current assets, which fell 8.5% to N6.21 trillion. Oil and gas properties dropped 7.2% to N4.15 trillion, and intangible assets fell 11.8% to N716.6 billion. Interest-bearing debt reduced by 23.1%.

Market and outlook

Seplat’s share price stood at N11,363.90 as of July 29, 2026, a year-to-date gain of 95.63%. Month-to-date performance was flat.

For Nigerian investors, the record dividend and strong profit growth signal improved cash generation in the energy sector, even as the company trims debt and manages a lower asset base.

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