AAYAN LEASING & INVESTMENT CO.

A'ayan Leasing & Investment Co.

AAYANStocksBoursa KuwaitReal Estate

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (KWD)

1-5

	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Operating Summary
Revenue	4.97M	7.11M	6.08M	10.51M	19.74M
Cost of Revenue	—	12.49K	-10.29K	-8.35K	-14.60K
Gross Profit	4.97M	7.10M	6.09M	10.52M	19.76M
SG&A	1.94M	2.95M	1.76M	2.11M	2.77M
Operating Expenses	1.01M	3.58M	2.88M	3.37M	3.82M
Operating Income	3.96M	3.52M	3.21M	7.15M	15.93M
Interest Income	—	1.46M	—	—	—
Interest Expense	-817.96K	—	-807.76K	-761.97K	-472.00K
Other Income/Expense	—	-2.29M	0.00M	-0.10M	-0.06M
Pretax Income	3.15M	2.67M	3.01M	5.36M	13.49M
Income Tax	189.09K	-105.98K	199.78K	360.71K	826.31K
Net Income	1.69M	2.21M	1.55M	3.87M	11.88M
EBITDA	6.52M	5.85M	5.67M	9.77M	18.39M
EBIT	3.96M	3.52M	3.21M	7.15M	15.93M
EPS (Basic)	0.00	0.00	0.00	0.01	0.02
EPS (Diluted)	0.00	0.00	0.00	0.01	0.02
Margins & Efficiency
Gross Margin %	+100.0%	+99.8%	+100.2%	+100.1%	+100.1%
EBITDA Margin %	+131.1%	+82.3%	+93.2%	+93.0%	+93.2%
Net Margin %	+34.1%	+31.1%	+25.4%	+36.9%	+60.2%
Revenue & Income
Revenue	4.97M	7.11M	6.08M	10.51M	19.74M
Revenue as Reported	4.97M	7.33M	6.26M	10.64M	20.96M
Revenue Growth (YoY)	-74.8%	+42.2%	+2.4%	+99.3%	+171.1%
Operating Revenue	3.16M	2.92M	3.35M	3.22M	3.06M
Interest & Investment Income	—	1.46M	—	—	—
Other Revenue	1.82M	4.19M	2.73M	7.28M	16.68M
Gain (Loss) on Sale of Assets	—	—	589.11K	547.12K	—
Gain (Loss) on Sale of Investments	—	0.07M	—	—	-1.95M
Currency Exchange Gain (Loss)	6.88K	10.30K	9.76K	1.26K	-6.07K
Expenses & Provisions
Cost of Revenue	—	12.49K	-10.29K	-8.35K	-14.60K
Selling, General & Admin	1.94M	2.95M	1.76M	2.11M	2.77M
Operating Expenses	1.01M	3.58M	2.88M	3.37M	3.82M
Other Operating Expenses	0.82M	0.48M	1.02M	0.98M	0.86M
Interest Expense	-817.96K	—	-807.76K	-761.97K	-472.00K
Other Non Operating Income (Expenses)	—	-2.29M	0.00M	-0.10M	-0.06M
Legal Settlements	—	-0.22M	—	-1.47M	-1.60M
Asset Writedown	—	183.29K	—	—	—
Impairment of Goodwill	—	-112.82K	—	—	—
D&A For EBITDA	2.56M	2.34M	2.46M	2.63M	2.46M
Profitability & Returns
Gross Profit	4.97M	7.10M	6.09M	10.52M	19.76M
Gross Margin	+100.0%	+99.8%	+100.2%	+100.1%	+100.1%
EBIT	3.96M	3.52M	3.21M	7.15M	15.93M
EBIT Margin	+79.6%	+49.5%	+52.8%	+68.0%	+80.7%
EBITDA	6.52M	5.85M	5.67M	9.77M	18.39M
EBITDA Margin	+131.1%	+82.3%	+93.2%	+93.0%	+93.2%
EBT Excluding Unusual Items	3.15M	2.69M	2.42M	6.28M	15.40M
Pretax Income	3.15M	2.67M	3.01M	5.36M	13.49M
Operating Income	3.96M	3.52M	3.21M	7.15M	15.93M
Operating Margin	+79.6%	+49.5%	+52.8%	+68.0%	+80.7%
Profit Margin	+34.1%	+31.1%	+25.4%	+36.9%	+60.2%
Net Income	1.69M	2.21M	1.55M	3.87M	11.88M
Net Income to Common	1.69M	2.21M	1.55M	3.87M	11.88M
Net Income to Company	2.96M	2.78M	2.81M	5.00M	12.66M
Net Income Growth	-85.7%	+4.0%	-42.5%	+29.6%	+243.4%
Earnings From Continuing Ops.	2.96M	2.78M	2.81M	5.00M	12.66M
Minority Interest in Earnings	-1.27M	-0.57M	-1.26M	-1.13M	-0.78M
Income Tax Expense	189.09K	-105.98K	199.78K	360.71K	826.31K
Effective Tax Rate	+6.0%	—	+6.6%	+6.7%	+6.1%
Per Share & Capital
EPS (Basic)	0.00	0.00	0.00	0.01	0.02
EPS (Diluted)	0.00	0.00	0.00	0.01	0.02
EPS Growth	-85.7%	+4.1%	-42.5%	+29.6%	+243.4%
Dividend Per Share	—	0.01	—	—	—
Shares Change (YoY)	0	—	—	—	—
Shares Outstanding (Basic)	664.55M	664.04M	664.04M	664.04M	664.04M
Shares Outstanding (Diluted)	664.55M	664.04M	664.04M	664.04M	664.04M
Free Cash Flow	-1.78M	1.38M	1.10M	3.97M	0.24M
Free Cash Flow Margin	-35.7%	+19.5%	+18.1%	+37.8%	+1.2%
Free Cash Flow Per Share	-0.00	0.00	0.00	0.01	0.00
Payout Ratio	0.0%	+1.0%	+0.2%	+125.9%	0.0%
Supplemental
Other Unusual Items	—	0.07M	—	—	1.64M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (KWD)

1-5

	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Operating Summary
Revenue	4.97M	7.11M	6.08M	10.51M	19.74M
Cost of Revenue	—	12.49K	-10.29K	-8.35K	-14.60K
Gross Profit	4.97M	7.10M	6.09M	10.52M	19.76M
SG&A	1.94M	2.95M	1.76M	2.11M	2.77M
Operating Expenses	1.01M	3.58M	2.88M	3.37M	3.82M
Operating Income	3.96M	3.52M	3.21M	7.15M	15.93M
Interest Income	—	1.46M	—	—	—
Interest Expense	-817.96K	—	-807.76K	-761.97K	-472.00K
Other Income/Expense	—	-2.29M	0.00M	-0.10M	-0.06M
Pretax Income	3.15M	2.67M	3.01M	5.36M	13.49M
Income Tax	189.09K	-105.98K	199.78K	360.71K	826.31K
Net Income	1.69M	2.21M	1.55M	3.87M	11.88M
EBITDA	6.52M	5.85M	5.67M	9.77M	18.39M
EBIT	3.96M	3.52M	3.21M	7.15M	15.93M
EPS (Basic)	0.00	0.00	0.00	0.01	0.02
EPS (Diluted)	0.00	0.00	0.00	0.01	0.02
Margins & Efficiency
Gross Margin %	+100.0%	+99.8%	+100.2%	+100.1%	+100.1%
EBITDA Margin %	+131.1%	+82.3%	+93.2%	+93.0%	+93.2%
Net Margin %	+34.1%	+31.1%	+25.4%	+36.9%	+60.2%
Revenue & Income
Revenue	4.97M	7.11M	6.08M	10.51M	19.74M
Revenue as Reported	4.97M	7.33M	6.26M	10.64M	20.96M
Revenue Growth (YoY)	-74.8%	+42.2%	+2.4%	+99.3%	+171.1%
Operating Revenue	3.16M	2.92M	3.35M	3.22M	3.06M
Interest & Investment Income	—	1.46M	—	—	—
Other Revenue	1.82M	4.19M	2.73M	7.28M	16.68M
Gain (Loss) on Sale of Assets	—	—	589.11K	547.12K	—
Gain (Loss) on Sale of Investments	—	0.07M	—	—	-1.95M
Currency Exchange Gain (Loss)	6.88K	10.30K	9.76K	1.26K	-6.07K
Expenses & Provisions
Cost of Revenue	—	12.49K	-10.29K	-8.35K	-14.60K
Selling, General & Admin	1.94M	2.95M	1.76M	2.11M	2.77M
Operating Expenses	1.01M	3.58M	2.88M	3.37M	3.82M
Other Operating Expenses	0.82M	0.48M	1.02M	0.98M	0.86M
Interest Expense	-817.96K	—	-807.76K	-761.97K	-472.00K
Other Non Operating Income (Expenses)	—	-2.29M	0.00M	-0.10M	-0.06M
Legal Settlements	—	-0.22M	—	-1.47M	-1.60M
Asset Writedown	—	183.29K	—	—	—
Impairment of Goodwill	—	-112.82K	—	—	—
D&A For EBITDA	2.56M	2.34M	2.46M	2.63M	2.46M
Profitability & Returns
Gross Profit	4.97M	7.10M	6.09M	10.52M	19.76M
Gross Margin	+100.0%	+99.8%	+100.2%	+100.1%	+100.1%
EBIT	3.96M	3.52M	3.21M	7.15M	15.93M
EBIT Margin	+79.6%	+49.5%	+52.8%	+68.0%	+80.7%
EBITDA	6.52M	5.85M	5.67M	9.77M	18.39M
EBITDA Margin	+131.1%	+82.3%	+93.2%	+93.0%	+93.2%
EBT Excluding Unusual Items	3.15M	2.69M	2.42M	6.28M	15.40M
Pretax Income	3.15M	2.67M	3.01M	5.36M	13.49M
Operating Income	3.96M	3.52M	3.21M	7.15M	15.93M
Operating Margin	+79.6%	+49.5%	+52.8%	+68.0%	+80.7%
Profit Margin	+34.1%	+31.1%	+25.4%	+36.9%	+60.2%
Net Income	1.69M	2.21M	1.55M	3.87M	11.88M
Net Income to Common	1.69M	2.21M	1.55M	3.87M	11.88M
Net Income to Company	2.96M	2.78M	2.81M	5.00M	12.66M
Net Income Growth	-85.7%	+4.0%	-42.5%	+29.6%	+243.4%
Earnings From Continuing Ops.	2.96M	2.78M	2.81M	5.00M	12.66M
Minority Interest in Earnings	-1.27M	-0.57M	-1.26M	-1.13M	-0.78M
Income Tax Expense	189.09K	-105.98K	199.78K	360.71K	826.31K
Effective Tax Rate	+6.0%	—	+6.6%	+6.7%	+6.1%
Per Share & Capital
EPS (Basic)	0.00	0.00	0.00	0.01	0.02
EPS (Diluted)	0.00	0.00	0.00	0.01	0.02
EPS Growth	-85.7%	+4.1%	-42.5%	+29.6%	+243.4%
Dividend Per Share	—	0.01	—	—	—
Shares Change (YoY)	0	—	—	—	—
Shares Outstanding (Basic)	664.55M	664.04M	664.04M	664.04M	664.04M
Shares Outstanding (Diluted)	664.55M	664.04M	664.04M	664.04M	664.04M
Free Cash Flow	-1.78M	1.38M	1.10M	3.97M	0.24M
Free Cash Flow Margin	-35.7%	+19.5%	+18.1%	+37.8%	+1.2%
Free Cash Flow Per Share	-0.00	0.00	0.00	0.01	0.00
Payout Ratio	0.0%	+1.0%	+0.2%	+125.9%	0.0%
Supplemental
Other Unusual Items	—	0.07M	—	—	1.64M