AAYAN LEASING & INVESTMENT CO.

A'ayan Leasing & Investment Co.

AAYANStocksBoursa KuwaitReal Estate

Financials

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	176.63M	152.73M	104.25M	115.54M	88.32M
Market Cap Growth	+69.4%	+46.5%	-9.8%	+30.8%	-21.5%
Enterprise Value	215.18M	190.27M	97.82M	107.49M	80.26M
Last Close Price	0.27	0.22	0.14	0.15	0.11
Valuation Multiples
PE Ratio	18.94	7.83	9.25	9.34	9.81
PS Ratio	6.07	3.52	4.44	4.54	4.23
PB Ratio	1.05	0.89	0.90	1.05	0.85
P/TBV Ratio	1.53	1.29	1.01	1.18	0.97
P/FCF Ratio	37.73	22.79	16.79	16.72	—
P/OCF Ratio	36.03	22.08	16.36	16.31	—
EV/Sales Ratio	7.40	4.38	4.16	4.22	3.84
EV/EBITDA Ratio	6.59	4.79	4.26	4.42	4.08
EV/EBIT Ratio	9.97	6.38	7.32	7.37	7.73
EV/FCF Ratio	45.96	28.40	15.75	15.56	—
Leverage & Capital
Debt / Equity Ratio	0.40	0.42	0.17	0.11	0.15
Debt / EBITDA Ratio	2.03	1.74	0.80	0.46	0.76
Debt / FCF Ratio	14.16	10.67	3.12	1.68	—
Net Debt / Equity Ratio	-0.08	0.13	-0.09	-0.18	-0.10
Net Debt / EBITDA Ratio	-0.44	0.56	-0.46	-0.81	-0.55
Net Debt / FCF Ratio	-2.96	3.32	-1.70	-2.87	9.89
Efficiency & Liquidity
Asset Turnover	0.11	0.19	0.15	0.17	0.14
Quick Ratio	—	3.77	2.80	3.06	1.96
Current Ratio	—	6.12	3.36	3.57	2.49
Returns & Yields
Return on Equity (ROE)	+8.2%	+16.2%	+10.9%	+12.8%	+9.8%
Return on Assets (ROA)	+5.0%	+8.3%	+5.2%	+6.0%	+4.5%
Return on Invested Capital (ROIC)	+11.9%	+18.9%	+13.0%	+14.8%	+11.9%
Return on Capital Employed (ROCE)	+7.3%	+11.1%	+8.7%	+10.2%	+7.6%
Earnings Yield	+5.3%	+12.8%	+10.8%	+10.7%	+10.2%
FCF Yield	+2.7%	+4.4%	+6.0%	+6.0%	-1.2%
Dividend Yield	+2.8%	+3.4%	+5.2%	+4.9%	+6.8%
Payout Ratio	+52.5%	+25.1%	+43.9%	+39.1%	—
Buyback Yield / Dilution	0.0%	—	—	+2.7%	+0.8%
Total Shareholder Return	+2.8%	+3.4%	+5.2%	+7.6%	+7.6%

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	176.63M	152.73M	104.25M	115.54M	88.32M
Market Cap Growth	+69.4%	+46.5%	-9.8%	+30.8%	-21.5%
Enterprise Value	215.18M	190.27M	97.82M	107.49M	80.26M
Last Close Price	0.27	0.22	0.14	0.15	0.11
Valuation Multiples
PE Ratio	18.94	7.83	9.25	9.34	9.81
PS Ratio	6.07	3.52	4.44	4.54	4.23
PB Ratio	1.05	0.89	0.90	1.05	0.85
P/TBV Ratio	1.53	1.29	1.01	1.18	0.97
P/FCF Ratio	37.73	22.79	16.79	16.72	—
P/OCF Ratio	36.03	22.08	16.36	16.31	—
EV/Sales Ratio	7.40	4.38	4.16	4.22	3.84
EV/EBITDA Ratio	6.59	4.79	4.26	4.42	4.08
EV/EBIT Ratio	9.97	6.38	7.32	7.37	7.73
EV/FCF Ratio	45.96	28.40	15.75	15.56	—
Leverage & Capital
Debt / Equity Ratio	0.40	0.42	0.17	0.11	0.15
Debt / EBITDA Ratio	2.03	1.74	0.80	0.46	0.76
Debt / FCF Ratio	14.16	10.67	3.12	1.68	—
Net Debt / Equity Ratio	-0.08	0.13	-0.09	-0.18	-0.10
Net Debt / EBITDA Ratio	-0.44	0.56	-0.46	-0.81	-0.55
Net Debt / FCF Ratio	-2.96	3.32	-1.70	-2.87	9.89
Efficiency & Liquidity
Asset Turnover	0.11	0.19	0.15	0.17	0.14
Quick Ratio	—	3.77	2.80	3.06	1.96
Current Ratio	—	6.12	3.36	3.57	2.49
Returns & Yields
Return on Equity (ROE)	+8.2%	+16.2%	+10.9%	+12.8%	+9.8%
Return on Assets (ROA)	+5.0%	+8.3%	+5.2%	+6.0%	+4.5%
Return on Invested Capital (ROIC)	+11.9%	+18.9%	+13.0%	+14.8%	+11.9%
Return on Capital Employed (ROCE)	+7.3%	+11.1%	+8.7%	+10.2%	+7.6%
Earnings Yield	+5.3%	+12.8%	+10.8%	+10.7%	+10.2%
FCF Yield	+2.7%	+4.4%	+6.0%	+6.0%	-1.2%
Dividend Yield	+2.8%	+3.4%	+5.2%	+4.9%	+6.8%
Payout Ratio	+52.5%	+25.1%	+43.9%	+39.1%	—
Buyback Yield / Dilution	0.0%	—	—	+2.7%	+0.8%
Total Shareholder Return	+2.8%	+3.4%	+5.2%	+7.6%	+7.6%