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	189.92M	152.73M	104.25M	115.54M	88.32M
Market Cap Growth	+62.5%	+46.5%	-9.8%	+30.8%	-21.5%
Enterprise Value	228.46M	190.27M	97.82M	107.49M	80.26M
Last Close Price	0.29	0.22	0.14	0.15	0.11
Valuation Multiples
PE Ratio	20.36	7.83	9.25	9.34	9.81
PS Ratio	6.53	3.52	4.44	4.54	4.23
PB Ratio	1.13	0.89	0.90	1.05	0.85
P/TBV Ratio	1.65	1.29	1.01	1.18	0.97
P/FCF Ratio	40.57	22.79	16.79	16.72	—
P/OCF Ratio	38.74	22.08	16.36	16.31	—
EV/Sales Ratio	7.86	4.38	4.16	4.22	3.84
EV/EBITDA Ratio	7.00	4.79	4.26	4.42	4.08
EV/EBIT Ratio	10.59	6.38	7.32	7.37	7.73
EV/FCF Ratio	48.80	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	58.60	3.77	2.80	3.06	1.96
Current Ratio	58.60	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	+4.9%	+12.8%	+10.8%	+10.7%	+10.2%
FCF Yield	+2.5%	+4.4%	+6.0%	+6.0%	-1.2%
Dividend Yield	+2.5%	+3.4%	+5.2%	+4.9%	+6.8%
Payout Ratio	+52.5%	+25.1%	+43.9%	+39.1%	—
Buyback Yield / Dilution	—	—	—	+2.7%	+0.8%
Total Shareholder Return	+2.5%	+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	189.92M	152.73M	104.25M	115.54M	88.32M
Market Cap Growth	+62.5%	+46.5%	-9.8%	+30.8%	-21.5%
Enterprise Value	228.46M	190.27M	97.82M	107.49M	80.26M
Last Close Price	0.29	0.22	0.14	0.15	0.11
Valuation Multiples
PE Ratio	20.36	7.83	9.25	9.34	9.81
PS Ratio	6.53	3.52	4.44	4.54	4.23
PB Ratio	1.13	0.89	0.90	1.05	0.85
P/TBV Ratio	1.65	1.29	1.01	1.18	0.97
P/FCF Ratio	40.57	22.79	16.79	16.72	—
P/OCF Ratio	38.74	22.08	16.36	16.31	—
EV/Sales Ratio	7.86	4.38	4.16	4.22	3.84
EV/EBITDA Ratio	7.00	4.79	4.26	4.42	4.08
EV/EBIT Ratio	10.59	6.38	7.32	7.37	7.73
EV/FCF Ratio	48.80	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	58.60	3.77	2.80	3.06	1.96
Current Ratio	58.60	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	+4.9%	+12.8%	+10.8%	+10.7%	+10.2%
FCF Yield	+2.5%	+4.4%	+6.0%	+6.0%	-1.2%
Dividend Yield	+2.5%	+3.4%	+5.2%	+4.9%	+6.8%
Payout Ratio	+52.5%	+25.1%	+43.9%	+39.1%	—
Buyback Yield / Dilution	—	—	—	+2.7%	+0.8%
Total Shareholder Return	+2.5%	+3.4%	+5.2%	+7.6%	+7.6%