AAYAN LEASING & INVESTMENT CO.

A'ayan Leasing & Investment Co.

AAYANStocksBoursa KuwaitReal Estate

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (KWD)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	34.88M	17.59M	19.73M	17.01M	30.94M
Cash & Short-Term Investments	49.29M	29.95M	31.42M	26.71M	32.92M
Receivables	10.20M	2.99M	2.92M	3.26M	3.39M
Inventory	4.77M	4.31M	3.42M	4.59M	2.72M
Current Assets	96.48M	39.54M	40.00M	38.14M	40.69M
PP&E	14.78M	24.48M	14.62M	15.71M	15.57M
Goodwill	—	—	—	91.01K	91.01K
Total Assets	284.67M	165.99M	153.79M	151.35M	138.16M
Liabilities
Accounts Payable	6.98M	6.68M	7.25M	7.04M	6.57M
Current Liabilities	15.77M	11.76M	11.21M	15.31M	13.17M
Long-Term Debt	51.83M	6.00M	8.00M	8.00M	—
Total Debt	71.50M	19.39M	11.62M	15.93M	5.84M
Total Liabilities	113.15M	50.49M	43.42M	47.87M	36.92M
Equity & Ownership
Retained Earnings	44.46M	30.03M	23.69M	16.30M	7.37M
Total Equity	171.51M	115.49M	110.37M	103.47M	101.24M
Net Debt	22.22M	-10.56M	-19.80M	-10.78M	-27.08M
Shares Outstanding	664,038,824	664,038,824	664,038,824	664,038,824	664,056,106
Cash & Assets
Total Assets	284.67M	165.99M	153.79M	151.35M	138.16M
Total Current Assets	96.48M	39.54M	40.00M	38.14M	40.69M
Cash & Equivalents	34.88M	17.59M	19.73M	17.01M	30.94M
Cash & Short-Term Investments	49.29M	29.95M	31.42M	26.71M	32.92M
Net Cash (Debt)	-22.22M	10.56M	19.80M	10.78M	27.08M
Net Cash Per Share	-0.03	0.02	0.03	0.02	0.04
Cash Growth	+64.6%	-4.7%	+17.6%	-18.9%	-9.4%
Net Cash Growth	—	-46.7%	+83.7%	-60.2%	+23.1%
Accounts Receivable	5.99M	2.12M	1.99M	2.55M	2.26M
Other Receivables	4.21M	0.87M	0.93M	0.71M	1.13M
Receivables	10.20M	2.99M	2.92M	3.26M	3.39M
Inventory	4.77M	4.31M	3.42M	4.59M	2.72M
Prepaid Expenses	1.40M	1.30M	1.27M	1.14M	0.89M
Land	11.68M	11.68M	11.68M	11.68M	11.68M
Buildings	2.62M	2.62M	2.62M	2.66M	2.66M
Machinery	4.53M	3.64M	3.42M	5.23M	5.86M
Property, Plant & Equipment	14.78M	24.48M	14.62M	15.71M	15.57M
Goodwill	—	—	—	91.01K	91.01K
Other Current Assets	30.82M	0.99M	0.98M	2.44M	0.78M
Other Long-Term Assets	157.75M	82.55M	81.11M	77.31M	70.66M
Long-Term Leases	13.03M	8.79M	0.20M	0.19M	0.08M
Current Portion of Leases	1.64M	1.52M	0.05M	1.29M	1.18M
Loans & Investments
Trading Asset Securities	13.98M	12.36M	11.69M	9.69M	1.97M
Short-Term Investments	429.27K	—	—	—	—
Long-Term Investments	15.66M	19.41M	18.06M	20.09M	11.14M
Liabilities & Obligations
Total Liabilities	113.15M	50.49M	43.42M	47.87M	36.92M
Total Liabilities & Equity	284.67M	165.99M	153.79M	151.35M	138.16M
Total Current Liabilities	15.77M	11.76M	11.21M	15.31M	13.17M
Accounts Payable	6.98M	6.68M	7.25M	7.04M	6.57M
Accrued Expenses	1.43M	0.00M	0.07M	0.09M	0.55M
Current Income Taxes Payable	190.18K	92.80K	93.03K	146.45K	—
Other Current Liabilities	520.82K	390.18K	368.96K	296.04K	289.89K
Pension & Post-Retirement Benefits	6.63M	5.23M	4.80M	4.22M	3.86M
Other Long-Term Liabilities	25.91M	18.71M	19.21M	20.15M	19.81M
Debt & Funding
Long-Term Debt	51.83M	6.00M	8.00M	8.00M	—
Total Debt	71.50M	19.39M	11.62M	15.93M	5.84M
Current Portion of Long-Term Debt	5.00M	3.08M	3.37M	6.46M	4.57M
Equity & Book Value
Shareholders' Equity	171.51M	115.49M	110.37M	103.47M	101.24M
Total Common Equity	118.82M	103.67M	98.06M	91.22M	88.25M
Common Stock	66.40M	66.40M	66.40M	66.40M	71.40M
Retained Earnings	44.46M	30.03M	23.69M	16.30M	7.37M
Comprehensive Income & Other	7.95M	7.24M	7.97M	8.52M	9.48M
Minority Interest	52.70M	11.82M	12.32M	12.25M	12.98M
Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Tangible Book Value	118.82M	103.67M	98.06M	91.13M	88.16M
Tangible Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Filing Date Shares Outstanding	664.04M	664.04M	664.04M	664.04M	664.06M
Total Common Shares Outstanding	664.04M	664.04M	664.04M	664.04M	664.06M
Working Capital	80.71M	27.78M	28.79M	22.83M	27.53M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (KWD)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	34.88M	17.59M	19.73M	17.01M	30.94M
Cash & Short-Term Investments	49.29M	29.95M	31.42M	26.71M	32.92M
Receivables	10.20M	2.99M	2.92M	3.26M	3.39M
Inventory	4.77M	4.31M	3.42M	4.59M	2.72M
Current Assets	96.48M	39.54M	40.00M	38.14M	40.69M
PP&E	14.78M	24.48M	14.62M	15.71M	15.57M
Goodwill	—	—	—	91.01K	91.01K
Total Assets	284.67M	165.99M	153.79M	151.35M	138.16M
Liabilities
Accounts Payable	6.98M	6.68M	7.25M	7.04M	6.57M
Current Liabilities	15.77M	11.76M	11.21M	15.31M	13.17M
Long-Term Debt	51.83M	6.00M	8.00M	8.00M	—
Total Debt	71.50M	19.39M	11.62M	15.93M	5.84M
Total Liabilities	113.15M	50.49M	43.42M	47.87M	36.92M
Equity & Ownership
Retained Earnings	44.46M	30.03M	23.69M	16.30M	7.37M
Total Equity	171.51M	115.49M	110.37M	103.47M	101.24M
Net Debt	22.22M	-10.56M	-19.80M	-10.78M	-27.08M
Shares Outstanding	664,038,824	664,038,824	664,038,824	664,038,824	664,056,106
Cash & Assets
Total Assets	284.67M	165.99M	153.79M	151.35M	138.16M
Total Current Assets	96.48M	39.54M	40.00M	38.14M	40.69M
Cash & Equivalents	34.88M	17.59M	19.73M	17.01M	30.94M
Cash & Short-Term Investments	49.29M	29.95M	31.42M	26.71M	32.92M
Net Cash (Debt)	-22.22M	10.56M	19.80M	10.78M	27.08M
Net Cash Per Share	-0.03	0.02	0.03	0.02	0.04
Cash Growth	+64.6%	-4.7%	+17.6%	-18.9%	-9.4%
Net Cash Growth	—	-46.7%	+83.7%	-60.2%	+23.1%
Accounts Receivable	5.99M	2.12M	1.99M	2.55M	2.26M
Other Receivables	4.21M	0.87M	0.93M	0.71M	1.13M
Receivables	10.20M	2.99M	2.92M	3.26M	3.39M
Inventory	4.77M	4.31M	3.42M	4.59M	2.72M
Prepaid Expenses	1.40M	1.30M	1.27M	1.14M	0.89M
Land	11.68M	11.68M	11.68M	11.68M	11.68M
Buildings	2.62M	2.62M	2.62M	2.66M	2.66M
Machinery	4.53M	3.64M	3.42M	5.23M	5.86M
Property, Plant & Equipment	14.78M	24.48M	14.62M	15.71M	15.57M
Goodwill	—	—	—	91.01K	91.01K
Other Current Assets	30.82M	0.99M	0.98M	2.44M	0.78M
Other Long-Term Assets	157.75M	82.55M	81.11M	77.31M	70.66M
Long-Term Leases	13.03M	8.79M	0.20M	0.19M	0.08M
Current Portion of Leases	1.64M	1.52M	0.05M	1.29M	1.18M
Loans & Investments
Trading Asset Securities	13.98M	12.36M	11.69M	9.69M	1.97M
Short-Term Investments	429.27K	—	—	—	—
Long-Term Investments	15.66M	19.41M	18.06M	20.09M	11.14M
Liabilities & Obligations
Total Liabilities	113.15M	50.49M	43.42M	47.87M	36.92M
Total Liabilities & Equity	284.67M	165.99M	153.79M	151.35M	138.16M
Total Current Liabilities	15.77M	11.76M	11.21M	15.31M	13.17M
Accounts Payable	6.98M	6.68M	7.25M	7.04M	6.57M
Accrued Expenses	1.43M	0.00M	0.07M	0.09M	0.55M
Current Income Taxes Payable	190.18K	92.80K	93.03K	146.45K	—
Other Current Liabilities	520.82K	390.18K	368.96K	296.04K	289.89K
Pension & Post-Retirement Benefits	6.63M	5.23M	4.80M	4.22M	3.86M
Other Long-Term Liabilities	25.91M	18.71M	19.21M	20.15M	19.81M
Debt & Funding
Long-Term Debt	51.83M	6.00M	8.00M	8.00M	—
Total Debt	71.50M	19.39M	11.62M	15.93M	5.84M
Current Portion of Long-Term Debt	5.00M	3.08M	3.37M	6.46M	4.57M
Equity & Book Value
Shareholders' Equity	171.51M	115.49M	110.37M	103.47M	101.24M
Total Common Equity	118.82M	103.67M	98.06M	91.22M	88.25M
Common Stock	66.40M	66.40M	66.40M	66.40M	71.40M
Retained Earnings	44.46M	30.03M	23.69M	16.30M	7.37M
Comprehensive Income & Other	7.95M	7.24M	7.97M	8.52M	9.48M
Minority Interest	52.70M	11.82M	12.32M	12.25M	12.98M
Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Tangible Book Value	118.82M	103.67M	98.06M	91.13M	88.16M
Tangible Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Filing Date Shares Outstanding	664.04M	664.04M	664.04M	664.04M	664.06M
Total Common Shares Outstanding	664.04M	664.04M	664.04M	664.04M	664.06M
Working Capital	80.71M	27.78M	28.79M	22.83M	27.53M