AAYAN LEASING & INVESTMENT CO.

A'ayan Leasing & Investment Co.

AAYANStocksBoursa KuwaitReal Estate

Financials

1-5

	CurrentMar 10, 2026	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025
Market & Price
Market Capitalization	189.92M	141.44M	152.73M	128.16M	120.19M
Market Cap Growth	+60.7%	+35.7%	+46.5%	+27.0%	+21.5%
Enterprise Value	228.46M	216.35M	190.27M	163.73M	152.05M
Last Close Price	0.29	0.21	0.22	0.19	0.18
Valuation Multiples
PE Ratio	20.36	15.16	7.83	6.60	5.84
PS Ratio	6.53	4.91	3.54	3.12	2.94
PB Ratio	1.13	0.84	0.89	0.76	0.74
P/TBV Ratio	1.65	1.23	1.29	1.10	1.05
P/FCF Ratio	40.57	—	22.79	17.24	13.11
P/OCF Ratio	38.74	—	22.08	16.80	12.94
EV/Sales Ratio	7.86	7.51	4.41	3.99	3.72
EV/EBITDA Ratio	7.00	7.74	5.23	4.65	4.28
EV/EBIT Ratio	10.59	12.04	7.26	6.52	5.97
EV/FCF Ratio	48.80	—	28.40	22.03	16.59
Leverage & Capital
Debt / Equity Ratio	0.40	0.40	0.42	0.27	0.30
Debt / EBITDA Ratio	2.03	2.49	2.80	1.92	1.20
Debt / FCF Ratio	14.16	—	10.67	6.15	5.26
Net Debt / Equity Ratio	-0.08	-0.08	0.13	-0.08	-0.07
Net Debt / EBITDA Ratio	-0.44	-0.50	0.61	-0.39	-0.34
Net Debt / FCF Ratio	-2.96	-2.96	3.32	-1.82	-1.31
Efficiency & Liquidity
Asset Turnover	0.07	0.10	0.09	0.16	0.38
Quick Ratio	58.60	58.60	3.77	—	—
Current Ratio	58.60	58.60	6.12	—	—
Returns & Yields
Return on Equity (ROE)	+7.0%	+6.6%	+6.8%	+12.4%	+36.6%
Return on Assets (ROA)	+3.5%	+3.2%	+3.0%	+6.9%	+14.9%
Return on Invested Capital (ROIC)	+2.2%	+2.0%	+2.0%	+4.6%	+9.4%
Return on Capital Employed (ROCE)	+7.3%	+6.1%	+9.7%	+9.3%	+9.4%
Earnings Yield	+4.9%	+6.6%	+12.8%	+15.2%	+17.1%
FCF Yield	+2.5%	+3.3%	+4.4%	+5.8%	+7.6%
Dividend Yield	+2.6%	—	+3.4%	—	—
Payout Ratio	+52.5%	0.0%	+1.0%	+0.2%	+125.9%
Buyback Yield / Dilution	—	—	—	—	—
Total Shareholder Return	+2.6%	—	+3.4%	—	—

1-5

	CurrentMar 10, 2026	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025
Market & Price
Market Capitalization	189.92M	141.44M	152.73M	128.16M	120.19M
Market Cap Growth	+60.7%	+35.7%	+46.5%	+27.0%	+21.5%
Enterprise Value	228.46M	216.35M	190.27M	163.73M	152.05M
Last Close Price	0.29	0.21	0.22	0.19	0.18
Valuation Multiples
PE Ratio	20.36	15.16	7.83	6.60	5.84
PS Ratio	6.53	4.91	3.54	3.12	2.94
PB Ratio	1.13	0.84	0.89	0.76	0.74
P/TBV Ratio	1.65	1.23	1.29	1.10	1.05
P/FCF Ratio	40.57	—	22.79	17.24	13.11
P/OCF Ratio	38.74	—	22.08	16.80	12.94
EV/Sales Ratio	7.86	7.51	4.41	3.99	3.72
EV/EBITDA Ratio	7.00	7.74	5.23	4.65	4.28
EV/EBIT Ratio	10.59	12.04	7.26	6.52	5.97
EV/FCF Ratio	48.80	—	28.40	22.03	16.59
Leverage & Capital
Debt / Equity Ratio	0.40	0.40	0.42	0.27	0.30
Debt / EBITDA Ratio	2.03	2.49	2.80	1.92	1.20
Debt / FCF Ratio	14.16	—	10.67	6.15	5.26
Net Debt / Equity Ratio	-0.08	-0.08	0.13	-0.08	-0.07
Net Debt / EBITDA Ratio	-0.44	-0.50	0.61	-0.39	-0.34
Net Debt / FCF Ratio	-2.96	-2.96	3.32	-1.82	-1.31
Efficiency & Liquidity
Asset Turnover	0.07	0.10	0.09	0.16	0.38
Quick Ratio	58.60	58.60	3.77	—	—
Current Ratio	58.60	58.60	6.12	—	—
Returns & Yields
Return on Equity (ROE)	+7.0%	+6.6%	+6.8%	+12.4%	+36.6%
Return on Assets (ROA)	+3.5%	+3.2%	+3.0%	+6.9%	+14.9%
Return on Invested Capital (ROIC)	+2.2%	+2.0%	+2.0%	+4.6%	+9.4%
Return on Capital Employed (ROCE)	+7.3%	+6.1%	+9.7%	+9.3%	+9.4%
Earnings Yield	+4.9%	+6.6%	+12.8%	+15.2%	+17.1%
FCF Yield	+2.5%	+3.3%	+4.4%	+5.8%	+7.6%
Dividend Yield	+2.6%	—	+3.4%	—	—
Payout Ratio	+52.5%	0.0%	+1.0%	+0.2%	+125.9%
Buyback Yield / Dilution	—	—	—	—	—
Total Shareholder Return	+2.6%	—	+3.4%	—	—