The All-Share Index also increased by 0.09 per cent or 144.33 points to close at 166,256.83 points, against 166,112.50 points recorded on Monday.
Aluminium Extrusion Industries topped the losers, declining by 9.91 per cent to N19.10, followed by Austinlaz, which fell 9.83 per cent to N4.13.
The financial services industry led activity with 3.358 billion shares.
Accordingly, the market capitalisation opened at N59.245 trillion and lost N19 billion to close at N59.226 trillion.
Accordingly, investors gained N1 billion in value as market capitalisation closed at N26.915 trillion from N26.914 trillion on Monday.
The All-Share Index (ASI) closed lower by 3.4 points or 0.01 per cent to settle at 47,656.64 points compared with 47,660.04 recorded on Wednesday.
The All-Share Index lost 46.93 points or 0.12 per cent to close at 38,802.15.
