Case File

Nigeria’s Armsgate Scandal: The Deals of A. Hima

Author
Alwande Khumalo
Published on
May 26, 2026
Image
Wanted person poster by the Economic and Financial Crimes Commission, Nigeria. Overlay: Image of a BTR-4MV vehicle in Ukraine, 2017. CC BY-SA 4.0 VoidWanderer via Wikimedia Commons.
Wanted person poster by the Economic and Financial Crimes Commission, Nigeria. Overlay: Image of a BTR-4MV vehicle in Ukraine, 2017. CC BY-SA 4.0 VoidWanderer via Wikimedia Commons.

Contents

Contents

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Introduction

Introduction

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By the early 2010s, Nigeria was confronting an escalating insurgency led by Boko Haram, a militant group whose attacks placed severe strain on national security and military capacity. The crisis intensified dramatically in 2014 following the abduction of more than 270 schoolgirls from Chibok, an event that drew global condemnation and sharpened political pressure. In response, the state embarked on large-scale arms acquisition efforts intended to strengthen its counterinsurgency operations. Societe D’Equipments Internationaux (SEI) Nigeria Limited was contracted to supply “various military assets and munitions for the use of the Nigerian military in its fight against the terrorist organization known as Boko Haram”.

At the centre of these transactions was Aboubakar Hima, also known as “Petit Boubé,” a Nigerien arms dealer. Although he had no proven operational presence in Nigeria at the time, he was awarded major arms contracts. He then allegedly quickly set up a network of companies and took control of bank accounts through which hundreds of millions of dollars in public funds were transferred. Investigative findings indicate that approximately $883.3 million in contracts were awarded to entities linked to him in 2014. While only a portion of these contracts were funded, substantial payments were nonetheless disbursed through Nigerian state institutions. Evidence from investigative reporting and court filings alleges inflated pricing, undersupply of military equipment, and the delivery of refurbished or defective systems from Ukraine that were unfit for operational use, alongside significant weaknesses in procurement oversight.

In some instances, payments were reportedly made before contracts were fully formalised, with funds transferred outside clear expenditure controls or effective oversight from relevant defence institutions. Investigations further allege that proceeds from these transactions were used to acquire luxury vehicles and high-end real estate within and outside Nigeria, as well as to make payments to military officials involved in approving the contracts. Several of the vehicles purchased were reportedly later distributed to senior military officers.

This investigation draws primarily on reporting by Adeyemi Adesomoju published in Premium Times Nigeria, supported by court documents and official audit findings.

Case Details

Case details

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Seller country
Ukraine
Seller company
Societé d'Equipements Internationaux, Lviv Armour Repair Plant
Buyer country
Nigeria
Goods category
Ammunition, Tanks, Armoured Vehicles
Equipment sold
BTR-4E Armoured Personnel Carrier, T-72 Main Battle Tanks, Ammunition
Deal value
$ 883.3 million
Sum involved in corruption
$ 394 million
Start year
2014
Outcome status
Legal Investigation Ongoing, Trial Closed - Some Convictions

Actors

Actors

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  • Aboubakar “Petit Boubé” Hima: Nigerien arms dealer; CEO of Societe D’Equipments Internationaux (SEI) Nigeria Limited; alleged to have defrauded the Nigerian government through inflated arms contracts, undersupply of military equipment and the provision of faulty refurbished equipment; reportedly utilised multiple shell companies and intermediaries in arms procurement and currency conversion schemes; currently a fugitive from justice.

  • Ousmane Hima Massy: Brother of Aboubakar Hima; joint shareholder in Societe D’Equipments Internationaux (SEI) Nigeria Limited and various shell companies alongside his brother.

  • Sambo Dasuki: Retired Nigerian Army Colonel and National Security Adviser of Nigeria (2012–2015); responsible for overseeing the disbursement of defence procurement funds during the administration of President Goodluck Jonathan; implicated in the allocation of arms contract payments to Aboubakar Hima and other contractors; investigations alleged he could not fully account for approximately $2 billion in defence-related expenditures; has denied wrongdoing and has faced ongoing legal proceedings since 2015.

  • Air Vice Marshal Alkali Mamu: Retired Chief of Administration at Nigerian Air Force Headquarters; convicted of corruptly accepting bribes linked to arms procurement.

  • Societe D’Equipments Internationaux (SEI) Nigeria Limited: Nigerian arms procurement intermediary company controlled by Aboubakar Hima, who is a joint shareholder along with his brother Ousmane Hima Massy; involved in controversial arms contracts with the Nigerian government relating to arms and military equipment acquisitions; headquartered in Abuja, Nigeria;

  • HKSK-SAWKI Limited: Shell company established by Aboubakar Hima and his brother Ousmane Hima Massy; initially registered as a furniture company in Hong Kong established by associates of Aboubakar Hima, including Nigeriens Kabirou Abdoulkadri and Souleymane Siddo; later became involved in controversial arms brokering activities connected to SEI and Nigerian arms procurement; headquartered in Abuja, Nigeria.

  • APC Axial Ltd: Shell company established by Aboubakar Hima in connection with arms procurement and financial operations.

  • Karahyna Nigeria Limited: Nigerian currency exchange operator allegedly utilised by Aboubakar Hima in connection with arms procurement payments and currency conversion activities; headquartered in Lagos, Nigeria.

  • Joatob Design Services Limited: Nigerian shell company allegedly used by Aboubakar Hima to convert US dollars into Nigerian naira as part of financial transfer and procurement operations; headquartered in Abuja, Nigeria.

  • Lviv Armour Repair Plant: Ukrainian state-owned arms manufacturer incorporated with Ukraine's Ukroboronprom specialising in armoured vehicle repair and production; supplied BTR-4E fighting vehicles and related military equipment; headquartered in Lviv, Ukraine.

Timeline

Timeline

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2014
  • AprAboubakar Hima was approached by the Sambo Dasuki-led Office of the National Security Adviser (ONSA) on behalf of the Nigerian government to supply arms and military equipment to the Nigerian Army.
  • Aboubakar Hima subsequently secured four contracts to supply weapons and related equipment to the Nigerian military through engagements with the Office of the National Security Adviser. Although only two of the contracts were ultimately funded, the total value of all four agreements amounted to approximately $883.3 million. Following the award of the contracts, Hima began establishing multiple corporate entities to facilitate and ostensibly execute the procurement arrangements.
  • AprBetween April and August 2014, the Nigerian Army entered into four contract agreements with Societe D’Equipments Internationaux (SEI) for the procurement of Cobra Armoured Personnel Carriers (APCs), Shilka Self-Propelled Anti-Aircraft Guns, Armoured Fighting Vehicles (AFVs), as well as various ammunition and spare parts, with funding provided through the Office of the National Security Adviser.
  • The contracts relating to the Cobra APCs and Shilka Guns were reportedly never executed because they were not funded. However, the contracts for the procurement of AFVs, ammunition and spare parts were valued at $398.55 million and $484.765 million respectively, bringing the combined value of the four contracts to approximately $883.315 million.
  • 19 MayHima incorporated his flagship company, Societe D’Equipments Internationaux (SEI) Nigeria Limited. He appointed himself majority shareholder and sole signatory to the company’s bank accounts, establishing the operational structure that would later characterise many of his business arrangements.
  • Hima also allocated the remaining shares of the company to his brother, Ousmane Hima Massy, who resided in Niamey, Niger. At the time the company was established and awarded the contracts, Hima reportedly had no operational capacity in Nigeria.
  • MayBetween May 2014 and March 2015, according to a report by the later established Committee on Audit of Defence Equipment Procurement (CADEP), companies linked to Hima received approximately $386.85 million in payments relating to two of the arms contracts. The payments allegedly originated from the Office of the National Security Adviser and other Nigerian government institutions, including the Central Bank of Nigeria and the Nigerian Army.
  • The funded contracts related to the procurement of BTR-4E Armoured Personnel Carriers purchased from Ukraine’s state-owned Lviv Armour Repair Plant, as well as refurbished T-72 Main Battle Tanks. The BTR-4E vehicles supplied to Nigeria in 2014 were reportedly among 42 units previously rejected by Iraq due to alleged poor performance.
  • SEI reportedly quoted approximately $2.24 million per unit for the refurbished T-72 tanks. However, court documents later filed by SEI against one of its vendors, Dolarian Capital Inc of the United States, allegedly showed that SEI had paid only $85,000 per unit for the tanks, suggesting around $93 million in profit.
  • The equipment later proved unfit for operational use, with reports alleging that much of the materiel supplied was aged or expired, lacked spare parts, and was highly prone to breakdowns without immediate recovery equipment. The Nigerian Army was also reported to have failed to conduct mandatory pre-shipment inspections prior to delivery.
  • 21 MayJust two days after incorporating SEI, the company opened a dollar domiciliary account with Zenith Bank (account ending 5440) and another dollar domiciliary account with First Bank (account ending 4744).
  • 28 MaySeven days after the opening of the SEI accounts, the first substantial payment, approximately $36 million, was transferred from the Office of the National Security Adviser into one of the company’s accounts. Between May 2014 and March 2015, various Nigerian government entities reportedly transferred approximately $238 million into one SEI-linked account and a further $56.95 million into another.
  • 5 JunHima established another company, HKSK-SAWKI Limited, in Nigeria. The company was linked to HKSK-Sawki Limited, a Hong Kong-based entity founded by Nigeriens Kabirou Abdoulkadri and Souleymane Siddo, who were residing in China at the time. HKSK-SAWKI Limited was reportedly incorporated as part of Hima’s expanding network of shell companies.
  • 9 JunJust four days after establishing HKSK-SAWKI Limited, Hima incorporated another company, APC Axial Ltd. As with his previous companies, Hima centralised ownership and financial control by appointing himself both principal shareholder and sole signatory to the company’s accounts.
  • Funds allegedly flowed through APC Axial Ltd and HKSK-SAWKI Limited alongside SEI, with the companies reportedly functioning as conduit or shell companies receiving hundreds of millions of dollars in Nigerian government funds connected to the arms contracts.
  • MayDuring the same period, between May 2014 and March 2015, SEI reportedly received transfers totalling more than $295.15 million into its Zenith Bank and First Bank dollar accounts. An additional N350 million was reportedly transferred from the Office of the National Security Adviser into SEI’s naira-denominated accounts.
2015
  • MarBetween March and July 2015, Hima reportedly conducted multiple cash withdrawals from SEI-linked accounts totalling approximately $19.67 million. The funds were allegedly not used for arms procurement.
  • A later investigation by Premium Times Nigeria reportedly traced significant portions of the withdrawn funds to Hima’s personal naira accounts and to other entities allegedly used for currency conversion operations, including shell company Joatob Design Services and currency exchange operator Karahyna Nigeria Limited.
  • According to the investigation, approximately N1 billion was transferred from these entities to a landowner’s account as the first installment payment for a large undeveloped property allegedly linked to Hima. A further N160 million was reportedly transferred from the same accounts as part payment toward a N400 million house in Maitama, Abuja.
  • 29 MayMuhammadu Buhari was sworn in as President of Nigeria, succeeding Goodluck Jonathan and ushering in a renewed governmental focus on anti-corruption investigations and arms procurement scrutiny.

Outcomes

Investigation Outcomes

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2015
  • 19 JulNigeria’s Department of State Services (DSS) raided the residence of former National Security Adviser Sambo Dasuki and seized his passport amid growing investigations into arms procurement spending during his tenure.
  • 31 AugPresident Muhammadu Buhari inaugurated the Presidential Investigative Committee on Audit of Defence Equipment Procurement in the Armed Forces and Defence Sector (CADEP). The committee was tasked with reviewing arms procurement contracts and defence expenditure conducted between 2007 and 2015.
  • 17 NovPresident Buhari ordered the arrest of former National Security Adviser Sambo Dasuki following the interim findings of the presidential audit committee. The investigation focused on alleged irregularities during Dasuki’s tenure, including the handling of approximately $2 billion in defence-related expenditure connected to what later became widely known as Nigeria’s “Armsgate” scandal.
2018
  • Aboubakar Hima reportedly returned to Niger after years of operating in connection with Nigerian arms procurement contracts and associated investigations.
2019
  • 24 OctThe Presidential Investigative Committee on Audit of Defence Equipment Procurement (CADEP) recommended further investigations and possible prosecutions involving Aboubakar Hima, 18 military officers, including two former Chiefs of Army Staff, as well as other arms contractors and military officials implicated in controversial procurement activities.
  • CADEP further concluded that virtually all Nigerian Army procurements managed through the Ministry of Defence, the Nigerian Army, and the Office of the National Security Adviser “were fundamentally not executed in compliance” with established procurement regulations and procedures.
  • 24 OctAfter reportedly failing to appear before investigators, the Economic and Financial Crimes Commission (EFCC) declared Aboubakar Hima “wanted” in connection with allegations of criminal conspiracy, contract fraud, misappropriation of public funds, money laundering, and fraud involving sums exceeding $394 million, €9.9 million, and N369 million.
  • Hima’s legal representatives confirmed he had recently relocated to the Republic of Niger.
2020
  • The Economic and Financial Crimes Commission (EFCC) filed applications before the Federal High Court in Abuja seeking the forfeiture of bank accounts and properties allegedly linked to Aboubakar Hima. The proceedings formed part of broader recovery and enforcement efforts targeting suspected proceeds of crime connected to the arms procurement scandal.
  • Former Chief of Administration at Nigerian Air Force Headquarters, Air Vice Marshal Alkali Mamu (retd.), was convicted on four counts relating to the corrupt acceptance of gifts and financial benefits allegedly received from Aboubakar Hima and Societe D’Equipments Internationaux (SEI) Nigeria Limited.
  • The allegations included the receipt of US$300,000 in cash and N5.9 million for the purchase of a Range Rover Evoque, as well as the alleged receipt of a Ford Expedition SUV and a Jaguar XF saloon car reportedly valued at N15 million and N12 million respectively. Mamu appealed the judgment.
  • 15 JulThe Court of Appeal in Abuja partly overturned the earlier High Court judgment against Air Vice Marshal Alkali Mamu. While the High Court had sentenced him to two years imprisonment, the appellate court discharged and acquitted him on three of the four counts.
  • Mamu was instead convicted on a single count relating to the corrupt acceptance of a $300,000 payment through Kalli Fertilizer Company, a firm reportedly owned by his daughters, from Aboubakar Hima, owner of Societe D’Equipments Internationaux (SEI) Nigeria Limited. The company had been engaged to supply military equipment to the Nigerian Air Force during the period in which Mamu exercised supervisory authority.
  • On the same day the judgment was delivered, Mamu paid a fine of N500,000 in lieu of imprisonment.
2025
  • OctHima evades justice and has retreated to Europe where he currently resides in Prague, Czech Republic.

References

References

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  • Ade Adesomoju, “Appeal Court reverses acquittal of ex-Air Force chief, Alkali Mamu”, Punch, 28 July, 2020, https://punchng.com/appeal-court-reverses-acquittal-of-ex-air-force-chief-alkali-mamu

  • Adeyemi Adesomoju, “Investigation: Dubious Contracts: How fugitive arms broker made millions of dollars from Nigeria”, Premium Times, 9 November, 2024, https://www.premiumtimesng.com/investigationspecial-reports/752858-investigation-dubious-contracts-how-fugitive-arms-broker-made-millions-of-dollars-from-nigeria.html

  • Economic and Financial Crimes Commission, “Wanted Person”, https://web.archive.org/web/20241109050631/https://www.efcc.gov.ng/efcc/news-and-information/wanted-persons-1?start=54

  • NG-Check, "HKSK-SAWKI LIMITED", https://ng-check.com/hksk-sawki-limited/2694649.html

  • NG-Check, "JOATOB DESIGN SERVICES LIMITED", https://ng-check.com/joatob-design-services-limited/1305706.html

  • NG-Check, "KARAHYNA NIGERIA LIMITED", https://ng-check.com/karahyna-nigeria-limited/2117997.html

  • NG-Check, "SOCIETE D'EQUIPMENTS INTERNATIONAUX NIG LTD", https://ng-check.com/societe-d-equipments-internationaux-nig-ltd/2405852.html

  • Premium Times, “Press Release on the Third Interim Report of the Presidential Committee on Audit of Defence Equipment Procurement from 2007 to 2015”, https://media.premiumtimesng.com/wp-content/files/2016/07/Draft-press-release-CADET-3rd-interim-report-watermarked.pdf

  • Sam Perlo-Freeman, "Nigeria’s Armsgate Scandal", Corruption Tracker, updated 17 July, 2024, https://corruption-tracker.org/case/nigerias-armsgate-scandal

  • The Nation, "$2.1b deals: Ex-Army chief Minimah refunds N1.7b", 26 February, 2018, https://thenationonlineng.net/2-1b-deals-ex-army-chief-minimah-refunds-n1-7b

  • The North Journals, "Aboubacar Hima – Why the arms dealer from Niger Republic is avoiding Nigeria", 31 October, 2025, https://thenorthjournals.com/aboubacar-hima-why-the-arms-dealer-from-niger-republic-is-avoiding-nigeria/

  • United States District Court for the Eastern District of California, Société d’Equipments Internationaux Nigeria, Ltd. v. Dolarian Capital, Inc. and Ara G. Dolarian, 18 August, 2016, https://storage.courtlistener.com/recap/gov.uscourts.caed.286743/gov.uscourts.caed.286743.58.0.pdf