AAYAN LEASING & INVESTMENT CO.

A'ayan Leasing & Investment Co.

AAYANStocksBoursa KuwaitReal Estate

Financials

1-5

	CurrentMar 10, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Market & Price
Market Capitalization	140.11M	152.73M	128.16M	120.19M	104.25M
Market Cap Growth	+31.9%	+46.5%	+27.0%	+21.5%	-13.7%
Enterprise Value	215.03M	190.27M	163.73M	152.05M	105.51M
Last Close Price	0.21	0.23	0.19	0.18	0.15
Valuation Multiples
PE Ratio	7.18	7.83	6.60	5.84	5.30
PS Ratio	3.23	3.52	3.10	2.92	2.90
PB Ratio	0.82	0.89	0.76	0.74	0.65
P/TBV Ratio	1.18	1.29	1.10	1.05	0.94
P/FCF Ratio	20.91	22.79	17.24	13.11	16.14
P/OCF Ratio	20.26	22.08	16.80	12.94	15.78
EV/Sales Ratio	4.95	4.38	3.96	3.69	2.94
EV/EBITDA Ratio	5.24	4.79	4.25	3.91	3.07
EV/EBIT Ratio	7.21	6.38	5.70	5.23	4.26
EV/FCF Ratio	32.09	28.40	22.03	16.59	16.33
Leverage & Capital
Debt / Equity Ratio	0.42	0.42	0.27	0.30	0.19
Debt / EBITDA Ratio	1.74	2.80	1.92	1.20	0.40
Debt / FCF Ratio	10.67	10.67	6.15	5.26	4.66
Net Debt / Equity Ratio	0.13	0.13	-0.08	-0.07	-0.12
Net Debt / EBITDA Ratio	0.56	0.56	-0.35	-0.31	-0.55
Net Debt / FCF Ratio	3.32	3.32	-1.82	-1.31	-2.90
Efficiency & Liquidity
Asset Turnover	0.10	0.09	0.16	0.38	0.12
Quick Ratio	3.77	3.77	—	—	—
Current Ratio	6.12	6.12	—	—	—
Returns & Yields
Return on Equity (ROE)	+6.6%	+6.8%	+12.4%	+36.6%	+8.0%
Return on Assets (ROA)	+3.2%	+3.0%	+6.9%	+19.3%	+3.7%
Return on Invested Capital (ROIC)	+2.0%	+2.0%	+4.6%	+12.1%	+2.4%
Return on Capital Employed (ROCE)	+11.1%	+11.1%	+10.6%	+10.7%	+10.1%
Earnings Yield	+13.9%	+12.8%	+15.2%	+17.1%	+18.9%
FCF Yield	+4.8%	+4.4%	+5.8%	+7.6%	+6.2%
Dividend Yield	+3.6%	+3.3%	—	—	—
Payout Ratio	+25.1%	+1.0%	+0.2%	+125.9%	0.0%
Buyback Yield / Dilution	—	—	—	—	—
Total Shareholder Return	+3.6%	+3.3%	—	—	—

1-5

	CurrentMar 10, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Market & Price
Market Capitalization	140.11M	152.73M	128.16M	120.19M	104.25M
Market Cap Growth	+31.9%	+46.5%	+27.0%	+21.5%	-13.7%
Enterprise Value	215.03M	190.27M	163.73M	152.05M	105.51M
Last Close Price	0.21	0.23	0.19	0.18	0.15
Valuation Multiples
PE Ratio	7.18	7.83	6.60	5.84	5.30
PS Ratio	3.23	3.52	3.10	2.92	2.90
PB Ratio	0.82	0.89	0.76	0.74	0.65
P/TBV Ratio	1.18	1.29	1.10	1.05	0.94
P/FCF Ratio	20.91	22.79	17.24	13.11	16.14
P/OCF Ratio	20.26	22.08	16.80	12.94	15.78
EV/Sales Ratio	4.95	4.38	3.96	3.69	2.94
EV/EBITDA Ratio	5.24	4.79	4.25	3.91	3.07
EV/EBIT Ratio	7.21	6.38	5.70	5.23	4.26
EV/FCF Ratio	32.09	28.40	22.03	16.59	16.33
Leverage & Capital
Debt / Equity Ratio	0.42	0.42	0.27	0.30	0.19
Debt / EBITDA Ratio	1.74	2.80	1.92	1.20	0.40
Debt / FCF Ratio	10.67	10.67	6.15	5.26	4.66
Net Debt / Equity Ratio	0.13	0.13	-0.08	-0.07	-0.12
Net Debt / EBITDA Ratio	0.56	0.56	-0.35	-0.31	-0.55
Net Debt / FCF Ratio	3.32	3.32	-1.82	-1.31	-2.90
Efficiency & Liquidity
Asset Turnover	0.10	0.09	0.16	0.38	0.12
Quick Ratio	3.77	3.77	—	—	—
Current Ratio	6.12	6.12	—	—	—
Returns & Yields
Return on Equity (ROE)	+6.6%	+6.8%	+12.4%	+36.6%	+8.0%
Return on Assets (ROA)	+3.2%	+3.0%	+6.9%	+19.3%	+3.7%
Return on Invested Capital (ROIC)	+2.0%	+2.0%	+4.6%	+12.1%	+2.4%
Return on Capital Employed (ROCE)	+11.1%	+11.1%	+10.6%	+10.7%	+10.1%
Earnings Yield	+13.9%	+12.8%	+15.2%	+17.1%	+18.9%
FCF Yield	+4.8%	+4.4%	+5.8%	+7.6%	+6.2%
Dividend Yield	+3.6%	+3.3%	—	—	—
Payout Ratio	+25.1%	+1.0%	+0.2%	+125.9%	0.0%
Buyback Yield / Dilution	—	—	—	—	—
Total Shareholder Return	+3.6%	+3.3%	—	—	—