| MAT-CEM-425 | 42.5N / 52.5R Portland Limestone Cement (Dangote / BUA / Lafarge) | NIS 444-1 / BS EN 197-1 | Per 50kg Bag | NGN 9,500 | Structural RC Frames, Slabs, Footings & Blockwork Mortar |
| MAT-REB-Y12 | High-Yield TMT Deformed Steel Rebar (Y12 / Y16 — fy = 500 N/mm²) | BS 4449 Grade B500B | Per Metric Tonne | NGN 1,380,000 | Two-Way Suspended Slabs, Stirrups, Secondary Beams & Lintels |
| MAT-REB-Y25 | Heavy Structural TMT Steel Rebar (Y20 / Y25 / Y32 — fy = 500 N/mm²) | BS 4449 Grade B500B | Per Metric Tonne | NGN 1,420,000 | Raft Foundations, Pile Cages, Columns & Cantilever Transfer Beams |
| MAT-CON-C35 | C30/37 – C35/45 Batch-Plant Ready-Mix Structural Concrete (Pumped) | BS EN 206 / BS 8500 | Per Cubic Meter (m³) | NGN 165,000 | Monolithic Raft Pours, Suspended Waffle Decks & High-Rise Cores |
| MAT-AGG-19M | Crushed Igneous Granite Aggregate (12mm / 19mm Graded) | BS 882 Graded Aggregate | Per 30-Tonne Trip | NGN 690,000 | High-Strength Structural Concrete Mixing & Road Stone Base |
| MAT-BLK-9IN | 225mm (9-Inch) Hydraulically Vibrated Hollow Sandcrete Block (≥3.5 N/mm²) | NIS 87:2007 / BS 5628 | Per Unit Block | NGN 1,150 | External Load-Relieved Walls, Acoustic Partitions & Foundation Walls |
| MAT-STL-S355 | Hot-Rolled S355JR Universal Beams (UB) & Columns (UC) — Fabricated & Primed | Eurocode 3 (EN 1993-1-1) | Per Metric Tonne | NGN 2,450,000 | 30m+ Clear-Span Portal Warehouses, Gantry Corbels & Roof Trusses |
| MAT-ROF-055 | 0.55mm Stone-Coated Gerard Tiles / 0.70mm Industrial Long-Span Aluzinc | ASTM A792 / AZ150 Coating | Per Square Meter (m²) | NGN 14,500 | Tropical Storm-Resistant Roof Cladding over RC Parapet Crown |