Eshraq Properties

ESHRAQ INVESTMENTS P.J.S.C

ESHRAQStocksAbu Dhabi Securities ExchangeReal Estate

Financials

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	1.33B	1.29B	0.84B	1.18B	1.37B
Market Cap Growth	+4.4%	+53.5%	-28.9%	-13.9%	+67.9%
Enterprise Value	554.14M	406.81M	-118.96M	-465.30M	-108.08M
Last Close Price	0.50	0.48	0.31	0.44	0.49
Valuation Multiples
Forward PE (Next 12M Est.)	—	7.83	7.83	7.83	7.83
PE Ratio	15.24	20.09	—	—	2.32
PEG Ratio	—	0.61	0.61	0.61	0.61
PS Ratio	80.99	80.98	51.30	37.27	33.36
PB Ratio	0.82	0.79	0.53	0.56	0.51
P/TBV Ratio	0.82	0.79	0.53	0.56	0.51
P/FCF Ratio	—	—	30.47	—	51.28
P/OCF Ratio	—	—	28.40	—	40.35
EV/Sales Ratio	33.70	25.61	—	—	—
Leverage & Capital
Debt / Equity Ratio	0.07	0.07	0.08	0.06	0.10
Debt / FCF Ratio	—	—	4.56	—	9.76
Net Debt / Equity Ratio	-0.48	-0.54	-0.47	-0.61	-0.57
Net Debt / EBITDA Ratio	37.31	46.30	205.42	467.79	417.65
Net Debt / FCF Ratio	1.60	2.09	-26.66	43.47	-57.42
Efficiency & Liquidity
Asset Turnover	0.01	0.01	0.01	0.01	0.02
Inventory Turnover	—	—	125.44	189.20	221.83
Quick Ratio	45.00	48.59	28.19	35.59	20.90
Current Ratio	45.00	48.59	28.19	35.59	24.13
Returns & Yields
Return on Equity (ROE)	+5.7%	+4.0%	-30.7%	-22.6%	+29.0%
Return on Assets (ROA)	-0.8%	-0.7%	-0.1%	-0.1%	-0.2%
Return on Invested Capital (ROIC)	-2.5%	-2.4%	-0.5%	-0.4%	-0.5%
Return on Capital Employed (ROCE)	-1.2%	-1.1%	-0.3%	-0.2%	-0.2%
Earnings Yield	+6.6%	+5.0%	-67.5%	-46.3%	+43.1%
FCF Yield	-36.5%	-32.9%	+3.3%	-2.5%	+2.0%
Buyback Yield / Dilution	—	—	+1.1%	-38.6%	-38.6%

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	1.33B	1.29B	0.84B	1.18B	1.37B
Market Cap Growth	+4.4%	+53.5%	-28.9%	-13.9%	+67.9%
Enterprise Value	554.14M	406.81M	-118.96M	-465.30M	-108.08M
Last Close Price	0.50	0.48	0.31	0.44	0.49
Valuation Multiples
Forward PE (Next 12M Est.)	—	7.83	7.83	7.83	7.83
PE Ratio	15.24	20.09	—	—	2.32
PEG Ratio	—	0.61	0.61	0.61	0.61
PS Ratio	80.99	80.98	51.30	37.27	33.36
PB Ratio	0.82	0.79	0.53	0.56	0.51
P/TBV Ratio	0.82	0.79	0.53	0.56	0.51
P/FCF Ratio	—	—	30.47	—	51.28
P/OCF Ratio	—	—	28.40	—	40.35
EV/Sales Ratio	33.70	25.61	—	—	—
Leverage & Capital
Debt / Equity Ratio	0.07	0.07	0.08	0.06	0.10
Debt / FCF Ratio	—	—	4.56	—	9.76
Net Debt / Equity Ratio	-0.48	-0.54	-0.47	-0.61	-0.57
Net Debt / EBITDA Ratio	37.31	46.30	205.42	467.79	417.65
Net Debt / FCF Ratio	1.60	2.09	-26.66	43.47	-57.42
Efficiency & Liquidity
Asset Turnover	0.01	0.01	0.01	0.01	0.02
Inventory Turnover	—	—	125.44	189.20	221.83
Quick Ratio	45.00	48.59	28.19	35.59	20.90
Current Ratio	45.00	48.59	28.19	35.59	24.13
Returns & Yields
Return on Equity (ROE)	+5.7%	+4.0%	-30.7%	-22.6%	+29.0%
Return on Assets (ROA)	-0.8%	-0.7%	-0.1%	-0.1%	-0.2%
Return on Invested Capital (ROIC)	-2.5%	-2.4%	-0.5%	-0.4%	-0.5%
Return on Capital Employed (ROCE)	-1.2%	-1.1%	-0.3%	-0.2%	-0.2%
Earnings Yield	+6.6%	+5.0%	-67.5%	-46.3%	+43.1%
FCF Yield	-36.5%	-32.9%	+3.3%	-2.5%	+2.0%
Buyback Yield / Dilution	—	—	+1.1%	-38.6%	-38.6%