Olayinka, Aminu Abdulrahim, and Shettima Mustapha. “Analysing Financial Performance of Listed Cement Industries in Nigeria: Financial Ratio Approach”. Annals of Management and Organization Research 3, no. 4 (March 10, 2023): 231–244. Accessed August 2, 2025. https://goodwoodpub.com/index.php/amor/article/view/1394.