KUWAIT PORTLAND CEMENT COMPANY

Kuwait Portland Cement Co. KSC

PCEMStocksBoursa KuwaitMaterials

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	20.88M	17.86M	26.41M	25.19M	25.18M
Cost of Revenue	19.53M	16.67M	26.77M	25.00M	24.33M
Gross Profit	1.36M	1.19M	-0.36M	0.19M	0.85M
SG&A	706.31K	446.77K	317.14K	678.60K	733.91K
Operating Expenses	0.51M	-0.02M	0.26M	0.64M	0.37M
Operating Income	0.85M	1.20M	-0.63M	-0.45M	0.48M
Interest Income	0.09M	0.24M	0.66M	1.13M	0.09M
Interest Expense	-87.73K	-180.93K	-195.52K	-7.69K	-85.04K
Other Income/Expense	-1.17K	-13.48K	1.00K	-1.05K	-16.38K
Pretax Income	0.11M	1.25M	-0.16M	0.06M	1.52M
Income Tax	0.64K	9.53K	-3.26K	-9.54K	15.99K
Net Income	0.11M	1.24M	-0.15M	0.07M	1.50M
EBITDA	1.15M	1.27M	-0.07M	0.17M	1.14M
EBIT	0.85M	1.20M	-0.63M	-0.45M	0.48M
EPS (Basic)	0.00	0.01	-0.00	0.00	0.01
EPS (Diluted)	0.00	0.01	-0.00	0.00	0.01
Margins & Efficiency
Gross Margin %	+6.5%	+6.6%	-1.4%	+0.7%	+3.4%
EBITDA Margin %	+5.5%	+7.1%	-0.3%	+0.7%	+4.5%
Net Margin %	+0.5%	+6.9%	-0.6%	+0.3%	+6.0%
Revenue & Income
Revenue	20.88M	17.86M	26.41M	25.19M	25.18M
Revenue Growth (YoY)	-17.1%	-51.8%	-8.4%	-14.6%	-24.5%
Interest & Investment Income	0.09M	0.24M	0.66M	1.13M	0.09M
Earnings From Equity Investments	—	—	—	—	—
Gain (Loss) on Sale of Assets	—	—	—	—	—
Gain (Loss) on Sale of Investments	-0.73M	—	—	0.78M	1.05M
Currency Exchange Gain (Loss)	—	—	—	—	—
Expenses & Provisions
Cost of Revenue	19.53M	16.67M	26.77M	25.00M	24.33M
Selling, General & Admin	706.31K	446.77K	317.14K	678.60K	733.91K
Operating Expenses	0.51M	-0.02M	0.26M	0.64M	0.37M
Other Operating Expenses	-196.31K	-463.79K	-55.07K	-39.89K	-365.17K
Interest Expense	-87.73K	-180.93K	-195.52K	-7.69K	-85.04K
Other Non Operating Income (Expenses)	-1.17K	-13.48K	1.00K	-1.05K	-16.38K
Legal Settlements	—	—	—	-1.39M	—
D&A For EBITDA	301.22K	68.41K	557.67K	621.74K	656.05K
Profitability & Returns
Gross Profit	1.36M	1.19M	-0.36M	0.19M	0.85M
Gross Margin	+6.5%	+6.6%	-1.4%	+0.7%	+3.4%
EBIT	0.85M	1.20M	-0.63M	-0.45M	0.48M
EBIT Margin	+4.1%	+6.7%	-2.4%	-1.8%	+1.9%
EBITDA	1.15M	1.27M	-0.07M	0.17M	1.14M
EBITDA Margin	+5.5%	+7.1%	-0.3%	+0.7%	+4.5%
EBT Excluding Unusual Items	0.84M	1.25M	-0.16M	0.67M	0.46M
Pretax Income	0.11M	1.25M	-0.16M	0.06M	1.52M
Operating Income	0.85M	1.20M	-0.63M	-0.45M	0.48M
Operating Margin	+4.1%	+6.7%	-2.4%	-1.8%	+1.9%
Profit Margin	+0.5%	+6.9%	-0.6%	+0.3%	+6.0%
Net Income	0.11M	1.24M	-0.15M	0.07M	1.50M
Net Income to Common	0.11M	1.24M	-0.15M	0.07M	1.50M
Net Income Growth	-92.4%	+16.2%	—	-92.6%	-18.3%
Income Tax Expense	0.64K	9.53K	-3.26K	-9.54K	15.99K
Effective Tax Rate	+0.6%	+0.8%	—	—	+1.1%
Per Share & Capital
EPS (Basic)	0.00	0.01	-0.00	0.00	0.01
EPS (Diluted)	0.00	0.01	-0.00	0.00	0.01
EPS Growth	-92.4%	+16.1%	—	-92.6%	-18.3%
Dividend Per Share	—	—	—	—	—
Shares Change (YoY)	—	0	—	—	—
Shares Outstanding (Basic)	100.22M	100.26M	100.22M	100.22M	100.22M
Shares Outstanding (Diluted)	100.22M	100.26M	100.22M	100.22M	100.22M
Dividend Growth	—	—	—	—	—
Free Cash Flow	-1.05M	-3.75M	2.81M	0.05M	0.32M
Free Cash Flow Margin	-5.0%	-21.0%	+10.6%	+0.2%	+1.3%
Free Cash Flow Per Share	-0.01	-0.04	0.03	0.00	0.00
Payout Ratio	+56.5%	+0.2%	—	+6,316.9%	+5.6%

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	20.88M	17.86M	26.41M	25.19M	25.18M
Cost of Revenue	19.53M	16.67M	26.77M	25.00M	24.33M
Gross Profit	1.36M	1.19M	-0.36M	0.19M	0.85M
SG&A	706.31K	446.77K	317.14K	678.60K	733.91K
Operating Expenses	0.51M	-0.02M	0.26M	0.64M	0.37M
Operating Income	0.85M	1.20M	-0.63M	-0.45M	0.48M
Interest Income	0.09M	0.24M	0.66M	1.13M	0.09M
Interest Expense	-87.73K	-180.93K	-195.52K	-7.69K	-85.04K
Other Income/Expense	-1.17K	-13.48K	1.00K	-1.05K	-16.38K
Pretax Income	0.11M	1.25M	-0.16M	0.06M	1.52M
Income Tax	0.64K	9.53K	-3.26K	-9.54K	15.99K
Net Income	0.11M	1.24M	-0.15M	0.07M	1.50M
EBITDA	1.15M	1.27M	-0.07M	0.17M	1.14M
EBIT	0.85M	1.20M	-0.63M	-0.45M	0.48M
EPS (Basic)	0.00	0.01	-0.00	0.00	0.01
EPS (Diluted)	0.00	0.01	-0.00	0.00	0.01
Margins & Efficiency
Gross Margin %	+6.5%	+6.6%	-1.4%	+0.7%	+3.4%
EBITDA Margin %	+5.5%	+7.1%	-0.3%	+0.7%	+4.5%
Net Margin %	+0.5%	+6.9%	-0.6%	+0.3%	+6.0%
Revenue & Income
Revenue	20.88M	17.86M	26.41M	25.19M	25.18M
Revenue Growth (YoY)	-17.1%	-51.8%	-8.4%	-14.6%	-24.5%
Interest & Investment Income	0.09M	0.24M	0.66M	1.13M	0.09M
Earnings From Equity Investments	—	—	—	—	—
Gain (Loss) on Sale of Assets	—	—	—	—	—
Gain (Loss) on Sale of Investments	-0.73M	—	—	0.78M	1.05M
Currency Exchange Gain (Loss)	—	—	—	—	—
Expenses & Provisions
Cost of Revenue	19.53M	16.67M	26.77M	25.00M	24.33M
Selling, General & Admin	706.31K	446.77K	317.14K	678.60K	733.91K
Operating Expenses	0.51M	-0.02M	0.26M	0.64M	0.37M
Other Operating Expenses	-196.31K	-463.79K	-55.07K	-39.89K	-365.17K
Interest Expense	-87.73K	-180.93K	-195.52K	-7.69K	-85.04K
Other Non Operating Income (Expenses)	-1.17K	-13.48K	1.00K	-1.05K	-16.38K
Legal Settlements	—	—	—	-1.39M	—
D&A For EBITDA	301.22K	68.41K	557.67K	621.74K	656.05K
Profitability & Returns
Gross Profit	1.36M	1.19M	-0.36M	0.19M	0.85M
Gross Margin	+6.5%	+6.6%	-1.4%	+0.7%	+3.4%
EBIT	0.85M	1.20M	-0.63M	-0.45M	0.48M
EBIT Margin	+4.1%	+6.7%	-2.4%	-1.8%	+1.9%
EBITDA	1.15M	1.27M	-0.07M	0.17M	1.14M
EBITDA Margin	+5.5%	+7.1%	-0.3%	+0.7%	+4.5%
EBT Excluding Unusual Items	0.84M	1.25M	-0.16M	0.67M	0.46M
Pretax Income	0.11M	1.25M	-0.16M	0.06M	1.52M
Operating Income	0.85M	1.20M	-0.63M	-0.45M	0.48M
Operating Margin	+4.1%	+6.7%	-2.4%	-1.8%	+1.9%
Profit Margin	+0.5%	+6.9%	-0.6%	+0.3%	+6.0%
Net Income	0.11M	1.24M	-0.15M	0.07M	1.50M
Net Income to Common	0.11M	1.24M	-0.15M	0.07M	1.50M
Net Income Growth	-92.4%	+16.2%	—	-92.6%	-18.3%
Income Tax Expense	0.64K	9.53K	-3.26K	-9.54K	15.99K
Effective Tax Rate	+0.6%	+0.8%	—	—	+1.1%
Per Share & Capital
EPS (Basic)	0.00	0.01	-0.00	0.00	0.01
EPS (Diluted)	0.00	0.01	-0.00	0.00	0.01
EPS Growth	-92.4%	+16.1%	—	-92.6%	-18.3%
Dividend Per Share	—	—	—	—	—
Shares Change (YoY)	—	0	—	—	—
Shares Outstanding (Basic)	100.22M	100.26M	100.22M	100.22M	100.22M
Shares Outstanding (Diluted)	100.22M	100.26M	100.22M	100.22M	100.22M
Dividend Growth	—	—	—	—	—
Free Cash Flow	-1.05M	-3.75M	2.81M	0.05M	0.32M
Free Cash Flow Margin	-5.0%	-21.0%	+10.6%	+0.2%	+1.3%
Free Cash Flow Per Share	-0.01	-0.04	0.03	0.00	0.00
Payout Ratio	+56.5%	+0.2%	—	+6,316.9%	+5.6%