Al Buhaira National Insurance

Al Buhaira National Insurance Company

ABNICStocksAbu Dhabi Securities ExchangeInsurance

Financials

1-5

	CurrentMar 10, 2026	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025
Market & Price
Market Capitalization	600.00M	700.00M	760.00M	762.50M	747.50M
Market Cap Growth	-19.7%	+3.7%	+4.8%	+2.0%	-0.3%
Enterprise Value	0.66B	0.71B	0.82B	0.87B	0.98B
Last Close Price	2.40	2.80	3.04	3.05	2.99
Valuation Multiples
PE Ratio	21.98	43.81	—	16.42	-99.86
PS Ratio	0.78	0.86	0.92	0.91	0.95
PB Ratio	1.17	1.36	1.57	1.47	1.54
P/TBV Ratio	1.17	1.36	1.57	1.47	1.54
P/FCF Ratio	2.57	—	2.90	3.17	2.69
P/OCF Ratio	2.54	—	2.88	3.15	2.68
EV/Sales Ratio	0.85	0.87	0.99	1.05	1.24
EV/EBITDA Ratio	6.51	8.00	12.28	11.33	39.30
EV/EBIT Ratio	6.82	8.34	12.96	11.87	46.39
EV/FCF Ratio	2.81	—	3.12	3.62	3.51
Leverage & Capital
Debt / Equity Ratio	0.23	0.23	0.24	0.29	0.39
Debt / EBITDA Ratio	1.18	0.80	3.41	1.03	4.98
Debt / FCF Ratio	0.51	—	0.45	0.64	0.68
Net Debt / Equity Ratio	0.11	0.11	0.02	0.11	0.23
Net Debt / EBITDA Ratio	0.59	0.64	0.13	0.73	4.42
Net Debt / FCF Ratio	0.24	0.24	0.03	0.23	0.39
Efficiency & Liquidity
Asset Turnover	0.51	0.64	0.43	0.37	0.45
Quick Ratio	0.45	0.45	0.65	0.96	0.69
Current Ratio	1.17	1.17	1.33	2.78	2.51
Returns & Yields
Return on Equity (ROE)	+24.9%	-41.4%	+24.4%	+5.2%	+7.9%
Return on Assets (ROA)	+5.8%	+0.7%	+5.4%	+1.1%	+1.9%
Return on Invested Capital (ROIC)	+5.3%	+0.7%	+4.9%	+1.2%	+1.7%
Earnings Yield	+4.5%	+2.3%	-0.7%	+6.1%	-1.0%
FCF Yield	+39.0%	+34.4%	+34.4%	+31.6%	+37.2%
Dividend Yield	—	—	—	—	—
Payout Ratio	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—

1-5

	CurrentMar 10, 2026	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025
Market & Price
Market Capitalization	600.00M	700.00M	760.00M	762.50M	747.50M
Market Cap Growth	-19.7%	+3.7%	+4.8%	+2.0%	-0.3%
Enterprise Value	0.66B	0.71B	0.82B	0.87B	0.98B
Last Close Price	2.40	2.80	3.04	3.05	2.99
Valuation Multiples
PE Ratio	21.98	43.81	—	16.42	-99.86
PS Ratio	0.78	0.86	0.92	0.91	0.95
PB Ratio	1.17	1.36	1.57	1.47	1.54
P/TBV Ratio	1.17	1.36	1.57	1.47	1.54
P/FCF Ratio	2.57	—	2.90	3.17	2.69
P/OCF Ratio	2.54	—	2.88	3.15	2.68
EV/Sales Ratio	0.85	0.87	0.99	1.05	1.24
EV/EBITDA Ratio	6.51	8.00	12.28	11.33	39.30
EV/EBIT Ratio	6.82	8.34	12.96	11.87	46.39
EV/FCF Ratio	2.81	—	3.12	3.62	3.51
Leverage & Capital
Debt / Equity Ratio	0.23	0.23	0.24	0.29	0.39
Debt / EBITDA Ratio	1.18	0.80	3.41	1.03	4.98
Debt / FCF Ratio	0.51	—	0.45	0.64	0.68
Net Debt / Equity Ratio	0.11	0.11	0.02	0.11	0.23
Net Debt / EBITDA Ratio	0.59	0.64	0.13	0.73	4.42
Net Debt / FCF Ratio	0.24	0.24	0.03	0.23	0.39
Efficiency & Liquidity
Asset Turnover	0.51	0.64	0.43	0.37	0.45
Quick Ratio	0.45	0.45	0.65	0.96	0.69
Current Ratio	1.17	1.17	1.33	2.78	2.51
Returns & Yields
Return on Equity (ROE)	+24.9%	-41.4%	+24.4%	+5.2%	+7.9%
Return on Assets (ROA)	+5.8%	+0.7%	+5.4%	+1.1%	+1.9%
Return on Invested Capital (ROIC)	+5.3%	+0.7%	+4.9%	+1.2%	+1.7%
Earnings Yield	+4.5%	+2.3%	-0.7%	+6.1%	-1.0%
FCF Yield	+39.0%	+34.4%	+34.4%	+31.6%	+37.2%
Dividend Yield	—	—	—	—	—
Payout Ratio	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—