| 1 | De Coon Services LIMITED | Nigeria | Port Harcourt | Plot 11 Dr. Peter Odili Road | Rivers | N/A | N/A | 1994 | $14,869,841,179 | 108 | N/A | N/A | RC - 242444 |
| 2 | Nigerian National Petroleum Company LIMITED | Nigeria | Abuja | Nnpc Towers Herbert Macaulay Way | Federal Capital Territory | N/A | N/A | 2021 | $9,969,203,062 | 7,000 | N/A | N/A | RC-1843987 |
| 3 | Nigeria Lng LIMITED | Nigeria | Port Harcourt | Nlng Road | Rivers | N/A | N/A | 1999 | $5,841,000,000 | 1,000 | N/A | N/A | RC-130849 |
| 4 | Libertine Global Solutions Nig LTD | Nigeria | Port Harcourt | Rd 315, House 8 | Rivers | 500221 | N/A | 2010 | $4,625,054,924 | 60 | N/A | N/A | 898429 |
| 5 | Seamfix LIMITED | Nigeria | Lagos | Leasing House,c & I Leasing Drive, Lekki Phase 1 | Lagos | N/A | N/A | 2019 | $4,158,573,234 | 410 | N/A | N/A | 714030 |
| 6 | Inlaks Power Solutions LIMITED | Nigeria | Ikeja | O'Chendu House, Plot 6 Cocoa Industrial Road | Lagos | N/A | N/A | 2010 | $3,841,851,390 | 50 | N/A | N/A | 875531 |
| 7 | Acouns Nigeria LIMITED | Nigeria | Lagos | Olori Mojisola Onikoyi Avenue | Lagos | 106104 | N/A | 1988 | $3,061,172,555 | 320 | N/A | N/A | RC-111959 |
| 8 | Mtn Nigeria Communications PLC | Nigeria | Ikoyi | Mtn Plaza No 1, Awolowo Road | Lagos | 101233 | N/A | 2019 | $3,031,251,898 | 1,900 | N/A | N/A | RC-395010 |
| 9 | Central Bank Of Nigeria | Nigeria | Abuja | Plot 33, Abubakar Tafawa Balewa Way | Federal Capital Territory | N/A | N/A | 1959 | $2,845,040,406 | 616 | N/A | N/A | N/A |
| 10 | Zeta-Web Business Solutions LIMITED | Nigeria | Lekki | 32, Providence Street | Lagos | N/A | N/A | 2013 | $2,802,972,278 | 55 | N/A | N/A | 1158497 |
| 11 | Nnpc E And P LIMITED | Nigeria | Benin-city | Nnpc E&p Head Office Ogba Road | Edo | N/A | N/A | 2022 | $2,702,998,075 | 700 | N/A | N/A | RC-39654 |
| 12 | Nigerian Investment Promotion Commission | Nigeria | Abuja | Plot 1181 Aguiyi Ironsi Street | Federal Capital Territory | N/A | N/A | 2004 | $2,647,827,725 | 220 | N/A | N/A | N/A |
| 13 | Financial Reporting Council Of Nigeria | Nigeria | Lagos | By Japaul House, Plot 8 Otunba Jobi Fele Way | Lagos | 100212 | N/A | 2011 | $2,394,301,352 | 65 | N/A | N/A | N/A |
| 14 | Dangote Cement | Nigeria | Lagos | Union Marble House 1 Alfred Rewane Road | N/A | N/A | N/A | 2010 | $2,184,992,142 | 465 | N/A | N/A | N/A |
| 15 | Midis Energy Services LIMITED | Nigeria | Port Harcourt | Plot 190/14b Senator George Sekibo Road | Rivers | N/A | N/A | 2015 | $2,131,906,524 | 105 | N/A | N/A | 639040 |
| 16 | Airtel Networks LIMITED | Nigeria | Lagos | Plot L2 Banana Island | Lagos | N/A | N/A | 2010 | $2,014,825,806 | 732 | N/A | N/A | RC-398557 |
| 17 | Oando PLC | Nigeria | Victoria Island | The Wings Complex 17a Ozumba Mbadiwe | Lagos | N/A | N/A | 2021 | $1,888,769,278 | 1,000 | N/A | N/A | RC-6474 |
| 18 | Indorama Eleme Fertilizer & Chemicals LIMITED | Nigeria | Port Harcourt | Indorama Complex East-west Expressway | Rivers | 501101 | N/A | 2016 | $1,823,193,000 | 462 | N/A | N/A | RC-907970 |
| 19 | Qualchem Global Concept LTD | Nigeria | Lagos | 24 Omole Titilayoad Edo Yin Street | Lagos | N/A | N/A | 2006 | $1,455,877,037 | 38 | N/A | N/A | RC - 653345 |
| 20 | Nigeria Sovereign Investment Authority | Nigeria | Abuja | The Clan Place Plot 1386a, Tigris Crescent | Federal Capital Territory | N/A | N/A | 2012 | $1,447,758,068 | 100 | N/A | N/A | N/A |
| 21 | Bono Energy LIMITED | Nigeria | Victoria Island | 19 A, Amodu Tijani Close, Off Sanusi Fafunwa Street | Lagos | N/A | N/A | 2004 | $1,434,072,497 | 45 | N/A | N/A | RC-609822 |
| 22 | Access Bank PLC | Nigeria | Lagos | Access Towers Plot 14/15, Prince Alaba Oniru Street | Lagos | N/A | N/A | 2012 | $1,356,110,384 | 4,743 | N/A | N/A | RC-125384 |
| 23 | Oando Oil LIMITED | Nigeria | Victoria Island | The Wings Office Complex 17a, Ozumba Mbadiwe Avenue | Lagos | N/A | N/A | 2001 | $1,343,424,940 | 500 | N/A | N/A | RC-427325 |
| 24 | Airtel Networks LIMITED | Nigeria | Victoria Island | Oyin Jolayemi Street | Lagos | N/A | N/A | 2010 | $1,333,980,302 | 723 | N/A | N/A | RC-398557 |
| 25 | Dangote Cement PLC | Nigeria | Lagos | Leadway Marble House 1 Alfred Rewane Road | Lagos | N/A | N/A | 2010 | $1,298,075,440 | 16,696 | N/A | N/A | RC-208767 |
| 26 | First Bank Of Nigeria LIMITED | Nigeria | Lagos | Samuel Asabia House 35, Marina | Lagos | N/A | N/A | 2012 | $1,220,465,684 | 6,724 | N/A | N/A | 6290 |
| 27 | Anino International PLC | Nigeria | Lagos | 21b Kofo Abayomi Street | Lagos | N/A | N/A | 1989 | $1,216,808,389 | 140 | N/A | N/A | 39167 |
| 28 | Zenith Bank PLC | Nigeria | Victoria Island | Zenith Heights Plot 84/87 | Lagos | N/A | N/A | 2004 | $1,135,560,432 | 6,700 | N/A | N/A | RC-150224 |
| 29 | Segofs Energy Services LIMITED | Nigeria | Port Harcourt | Plot 137 Trans-amadi Industrial Layout | Rivers | N/A | N/A | 2006 | $1,110,927,147 | 25 | N/A | N/A | RC-643915 |
| 30 | Shabazz International LIMITED | Nigeria | Port Harcourt | 4 Omenele Street | Rivers | 500101 | N/A | 1998 | $1,063,193,950 | 56 | N/A | N/A | 338962 |
| 31 | Heriton Trade LIMITED | Nigeria | Warri | 22 Mabiaku Road | Delta | N/A | N/A | 2008 | $1,059,537,586 | 3 | N/A | N/A | 732482 |
| 32 | Nipco PLC | Nigeria | Lagos | 1 & 15 Dockyard Road | Lagos | N/A | N/A | 2001 | $1,039,691,211 | 200 | N/A | N/A | RC-399339 |
| 33 | Seplat Energy PLC | Nigeria | Lagos | 16a Temple Road | Lagos | N/A | N/A | 2022 | $977,730,032 | 737 | N/A | N/A | RC-824838 |
| 34 | Seplat Energy PLC | Nigeria | Lagos | 16a Temple Road | Lagos | N/A | N/A | 2022 | $910,419,902 | 531 | N/A | N/A | 824838 |
| 35 | Jocam Nigeria LIMITED | Nigeria | Port Harcourt | No 30a Danjuma Drive | Rivers | N/A | N/A | 1999 | $906,451,543 | 350 | N/A | N/A | RC-358797 |
| 36 | Flour Mills Of Nigeria PLC | Nigeria | Lagos | 1, Golden Penny Place | Lagos | 102272 | N/A | 1979 | $867,463,076 | 3,744 | N/A | N/A | RC-2343 |
| 37 | Pauliza LIMITED | Nigeria | Lagos | 11d, Adewale Kolawole Crescent | Lagos | N/A | N/A | 1996 | $857,400,838 | 9 | N/A | N/A | 292116 |
| 38 | African Reinsurance CORPORATION | Nigeria | Lagos | Plot 1679, Karimu Kotun Street | Lagos | N/A | N/A | 1976 | $822,722,000 | 264 | N/A | N/A | N/A |
| 39 | Africa Finance CORPORATION | Nigeria | Ikoyi | No. 3a, Osborne Road | Lagos | 106104 | N/A | 2007 | $780,904,000 | 300 | N/A | N/A | N/A |
| 40 | Nigerian Breweries PLC | Nigeria | Lagos | Iganmu House Abebe Village Road | Lagos | 101241 | N/A | 2014 | $734,997,741 | 2,300 | N/A | N/A | RC-613 |
| 41 | Ecobank Nigeria LIMITED | Nigeria | Victoria Island | Plot 270b Ecobank Pan African Centre | Lagos | 106104 | N/A | 2012 | $717,044,490 | 2,200 | N/A | N/A | RC-89773 |
| 42 | Bua Foods PLC | Nigeria | Victoria Island | Bua Tower Pc 32, Churchgate Street | Lagos | N/A | N/A | 2022 | $709,900,352 | 3,000 | N/A | N/A | RC-621320 |
| 43 | Indorama Eleme Petrochemicals LIMITED | Nigeria | Port Harcourt | Indorama Complex Eleme East-west Express Way | Rivers | N/A | N/A | 2022 | $679,211,000 | 70 | N/A | N/A | RC-121777 |
| 44 | Nestle Nigeria PLC | Nigeria | Lagos | 22-24, Industrial Avenue | Lagos | N/A | N/A | 2000 | $670,767,592 | 2,300 | N/A | N/A | RC-6540 |
| 45 | Frieslandcampina Wamco Nigeria PLC | Nigeria | Ikeja | Plot 7b Acme Road | Lagos | 100283 | N/A | 2005 | $653,628,462 | 752 | N/A | N/A | 11330 |
| 46 | 11 PLC | Nigeria | Lagos | No.1, Mobil Road | Lagos | N/A | N/A | 2017 | $629,928,700 | 49 | N/A | N/A | RC: 914 |
| 47 | Multidigital Nigeria LIMITED | Nigeria | Port Harcourt | 20 Mbonu Street, D/line | Rivers | N/A | N/A | 2014 | $617,298,963 | 16 | N/A | N/A | 387032 |
| 48 | Totalenergies Marketing Nigeria PLC | Nigeria | Victoria Island | Eko Tower 1 Plot 1415-e, Adetokunbo Ademola Street | Lagos | N/A | N/A | 2003 | $616,807,240 | 420 | N/A | N/A | RC-1396 |
| 49 | Ashaka Security CO. LTD | Nigeria | Lagos | 39a, Festac Link Road | Lagos | N/A | N/A | 1987 | $603,547,306 | 5,438 | N/A | N/A | RC. 92709 |
| 50 | Vab Solutions INT. LTD | Nigeria | Lagos | 62 Ojuelegba Street | Lagos | N/A | N/A | 2017 | $600,000,000 | 8 | N/A | N/A | RC - 1437382 |
| 51 | Guaranty Trust Bank LIMITED | Nigeria | Lagos | Plot No. 635 Akin Adesola Street | Lagos | N/A | N/A | 1990 | $593,100,628 | 3,169 | N/A | N/A | RC-152321 |
| 52 | 3t Worldwide Qri (nigeria) LIMITED | Nigeria | Port Harcourt | No. 6/8 Apara Road | Rivers | N/A | N/A | 2002 | $568,209,331 | 17 | N/A | N/A | RC: 446387 |
| 53 | Bua Cement PLC | Nigeria | Victoria Island | Bua Towers Pc 32, Churchgate Street | Lagos | N/A | N/A | 2020 | $563,958,773 | 1,257 | N/A | N/A | RC-1193879 |
| 54 | Dufil Prima Foods LTD | Nigeria | Lagos | 44 Jimoh Odutola Street | Lagos | N/A | N/A | 2008 | $552,500,000 | 900 | N/A | N/A | RC 438802 |
| 55 | Dangote Sugar Refinery PLC | Nigeria | Lagos | Gdnl Building Terminal E Shed 20, Npa Wharf Port Complex | Lagos | N/A | N/A | 2007 | $541,221,320 | 2,900 | N/A | N/A | RC-613748 |
| 56 | Nigerian Gas Marketing Company | Nigeria | Warri | 1 Odin Road, Pmb 1288 Ekpan | Delta | N/A | N/A | 2016 | $518,478,772 | 1 | N/A | N/A | 1348055 |
| 57 | Julius Berger Nigeria PLC | Nigeria | Abuja | No. 10, Shettima A. Munguno Crescent | Federal Capital Territory | 900108 | N/A | 1991 | $516,645,198 | 10,000 | N/A | N/A | RC-6852 |
| 58 | Integrated Indigo LIMITED | Nigeria | Obafemi | 43b Ogunlowo Street,off Awolowo Way | Ogun | N/A | N/A | 2013 | $515,532,654 | 30 | N/A | N/A | RC - 1112219 |
| 59 | Astra Instruments LIMITED | Nigeria | Abia | 111 Okigwe Road | Abia | N/A | N/A | 1996 | $515,325,745 | 7 | N/A | N/A | RC - 288843 |
| 60 | Akwa Ibom State Government | Nigeria | Uyo | State Government House | Akwa Ibom | N/A | N/A | N/A | $504,347,016 | 400 | N/A | N/A | N/A |
| 61 | Guinness Nigeria PLC | Nigeria | Ikeja | 24, Oba Akran Avenue | Lagos | N/A | N/A | 1950 | $497,886,668 | 100 | N/A | N/A | RC-771 |
| 62 | Geophase Resources LIMITED | Nigeria | Lagos | 10 Azeezayorinde Crescent | Lagos | N/A | N/A | 2008 | $493,170,835 | 150 | N/A | N/A | RC - 752600 |
| 63 | Ecobank Nigeria LIMITED | Nigeria | Lagos | 21 Ahmadu Bello Way | Lagos | N/A | N/A | 1986 | $470,085,000 | 3,996 | N/A | N/A | RC89773 |
| 64 | Bayero University Kano | Nigeria | Kano | Gwarzo Road | Kano | 700231 | N/A | 1977 | $461,475,000 | 5,000 | N/A | N/A | N/A |
| 65 | Lafarge Africa PLC | Nigeria | Ikoyi | 27b, Gerrard Road | Lagos | N/A | N/A | 2014 | $456,701,577 | 1,200 | N/A | N/A | RC-1858 |
| 66 | Beckspoint LIMITED | Nigeria | Mpape | 10 C Close | Federal Capital Territory | N/A | N/A | 2010 | $451,290,207 | 3 | N/A | N/A | RC - 820971 |
| 67 | Bovas & Company LIMITED | Nigeria | Ibadan | Plot 1, Bodija Housing Estate Corporation | Oyo | N/A | N/A | 1980 | $442,521,565 | 350 | N/A | N/A | RC-32773 |
| 68 | Ibadan Electricity Distribution Company PLC | Nigeria | Ibadan | Capital Building 115 Mko Abiola Way | Oyo | 200273 | N/A | 2013 | $435,614,076 | 3,000 | N/A | N/A | RC - 638633 |
| 69 | Ukj Consultants Nigeria LIMITED | Nigeria | Lagos | Branco House 27 Kakawa Street | Lagos | 102273 | N/A | 2000 | $434,678,062 | 15 | N/A | N/A | RC - 399060 |
| 70 | Transmission Company Of Nigeria | Nigeria | Abuja | Plot 441 Zambezi Crescent | Federal Capital Territory | 970001 | N/A | 2005 | $412,253,849 | 32 | N/A | N/A | RC-639052 |
| 71 | Rainoil LIMITED | Nigeria | Lagos | Plot 8, Block 116 Akiogun Street | Lagos | 105102 | N/A | 1997 | $409,792,512 | 601 | N/A | N/A | RC-257444 |
| 72 | Ikeja Electric PLC | Nigeria | Ikeja | 178, Obafemi Awolowo Way | Lagos | 100212 | N/A | 2013 | $384,122,287 | 3,000 | N/A | N/A | RC-638695 |
| 73 | Global Manpower Nigeria LTD | Nigeria | Lagos | Mac- Tay House 5 Prince Adelowo Adedeji Street | Lagos | N/A | N/A | 1997 | $365,185,197 | 5,031 | N/A | N/A | 320012 |
| 74 | Cabletronics Technical Company LIMITED | Nigeria | Port Harcourt | Shell Extension Road Igwuruta | Rivers | N/A | N/A | 2010 | $354,393,985 | 3 | N/A | N/A | 880132 |
| 75 | Chrisokeson International LIMITED | Nigeria | Lagos | Block 27 No 16 Alabaintl Market | Lagos | N/A | N/A | 2006 | $353,337,799 | 4 | N/A | N/A | RC - 665650 |
| 76 | Bank Of Industry LIMITED | Nigeria | Lagos | Boi House 23 Marina Street | Lagos | N/A | N/A | 2001 | $350,565,066 | 0 | N/A | N/A | RC-2019 |
| 77 | Abuja Electricity Distribution PLC | Nigeria | Abuja | 1, Ziquinchor Street | Federal Capital Territory | N/A | N/A | 1997 | $350,428,642 | 3,462 | N/A | N/A | 638681 |
| 78 | Seven-Up Bottling CO. LIMITED | Nigeria | Lagos | No. 247, Moshood Abiola Way | Lagos | N/A | N/A | 2018 | $343,454,644 | 3,000 | N/A | N/A | RC-1928 |
| 79 | Nnpc Gas Infrastructure Company LIMITED | Nigeria | Delta | 1 Odin Road | Delta | N/A | N/A | 1989 | $339,023,158 | 250 | N/A | N/A | 39642 |
| 80 | Fidelity Bank PLC | Nigeria | Victoria Island | Fidelity Place 1 Fidelity Bank Close | Lagos | N/A | N/A | 1999 | $336,973,456 | 3,000 | N/A | N/A | RC-103022 |
| 81 | Quatenary International Company LIMITED | Nigeria | Warri | Plot 576, 14th Street | Delta | 332212 | N/A | 2007 | $323,117,823 | 400 | N/A | N/A | RC 689661 |
| 82 | International Breweries PLC | Nigeria | Ikoyi | Desiderata Building Plot 5a, Abuja Street | Lagos | N/A | N/A | 1994 | $319,493,428 | 1,513 | N/A | N/A | 9632 |
| 83 | Stanbic Ibtc Bank LTD | Nigeria | Victoria Island | Stanbic Ibtc Towers Walter Carrington Crescent | Lagos | N/A | N/A | 1989 | $319,233,236 | 1,945 | N/A | N/A | RC-125097 |
| 84 | Aradel Holdings PLC | Nigeria | Lagos | 15, Babatunde Jose Road | Lagos | N/A | N/A | 2023 | $317,504,000 | 2,200 | N/A | N/A | RC-191616 |
| 85 | Guinness Nigeria PLC | Nigeria | Ikeja | Guinness Nigeria Headquarters | Lagos | N/A | N/A | 1965 | $313,357,911 | 38 | N/A | N/A | RC-771 |
| 86 | Eko Electricity Distribution PLC | Nigeria | Lagos | 24/25 Marina Road | Lagos | N/A | N/A | 2005 | $309,799,312 | 2,000 | N/A | N/A | RC - 638862 |
| 87 | Union Bank Of Nigeria PLC | Nigeria | Lagos | 36 Marina | Lagos | N/A | N/A | 2001 | $305,779,112 | 6,329 | N/A | N/A | RC-6262 |
| 88 | Dangote Flour Mills PLC | Nigeria | Imo River | Greenview Development Building Terminal 'E' | Lagos | N/A | N/A | 2016 | $299,831,366 | 400 | N/A | N/A | 501757 |
| 89 | Cityflex Integrated Services LIMITED | Nigeria | Oregun | 8 N/82 Allen Avenue | Lagos | N/A | N/A | 2015 | $299,581,992 | 4 | N/A | N/A | RC - 697011 |
| 90 | Egbin Power PLC | Nigeria | Ikorodu | Egbin Power Station | Lagos | N/A | N/A | 1985 | $282,095,244 | 354 | N/A | N/A | 638747 |
| 91 | Conoil PLC | Nigeria | Lagos | Bull Plaza 38/39 Marina | Lagos | N/A | N/A | 2003 | $246,900,527 | 149 | N/A | N/A | RC-7288 |
| 92 | Mainstream Energy Solutions LIMITED | Nigeria | Abuja | No. 6 Yedseram Street | Federal Capital Territory | N/A | N/A | 2011 | $246,779,190 | 264 | N/A | N/A | RC-938936 |
| 93 | Ekiti State University Ado Ekiti | Nigeria | Ekiti State | Along Ado-iworoko Road | N/A | 471120 | N/A | 1982 | $234,280,516 | 800 | N/A | N/A | N/A |
| 94 | Ardova PLC | Nigeria | Ijora | Noc Building 1 Ap/conoil Road | Lagos | N/A | N/A | 2019 | $232,736,486 | 200 | N/A | N/A | RC-4119 |
| 95 | Wema Bank PLC | Nigeria | Lagos | Wema Tower 54 Marina | Lagos | 100221 | N/A | 1987 | $226,166,914 | 1,700 | N/A | N/A | RC-575 |
| 96 | Eterna PLC | Nigeria | Lagos | 5a, Oba Adeyinka Oyekan Avenue | Lagos | N/A | N/A | 2007 | $224,703,902 | 105 | N/A | N/A | RC-124136 |
| 97 | Polaris Bank LIMITED | Nigeria | Victoria Island | No. 3 Akin Adesola Street | Lagos | 101233 | N/A | 2018 | $223,707,246 | 2,200 | N/A | N/A | RC-1525101 |
| 98 | Mrs Oil Nigeria PLC | Nigeria | Lagos | No. 2, Tin Can Island | Lagos | N/A | N/A | 2009 | $223,513,241 | 95 | N/A | N/A | RC-6442 |
| 99 | Levene Energy Development LIMITED | Nigeria | Ikoyi | 19b Ilabere Avenue | Lagos | 100001 | N/A | 2016 | $223,357,558 | 13 | N/A | N/A | RC-1059059 |
| 100 | Nigeria Cleaning Service LIMITED | Nigeria | Lagos | Cleanjohn House 90, Ladipo Street | Lagos | N/A | N/A | 1971 | $215,447,267 | 1,673 | N/A | N/A | 9246 |