HEAVY ENGINEERING INDUSTRISE AND SHIP BUILDING CO.

Heavy Engineering Industries & Shipbuilding Co. (KSC)

SHIPStocksBoursa KuwaitIndustrials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Ratios

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	137.52M	154.83M	151.22M	147.80M	110.49M
Market Cap Growth	-10.4%	+2.4%	+2.3%	+33.8%	+20.4%
Enterprise Value	185.19M	198.84M	179.82M	180.87M	136.26M
Last Close Price	0.76	0.86	0.81	0.76	0.55
Valuation Multiples
PE Ratio	14.00	15.77	16.67	20.79	19.64
PS Ratio	0.67	0.75	0.93	1.01	0.89
PB Ratio	1.69	1.91	1.95	2.00	1.56
P/TBV Ratio	1.69	1.91	1.95	2.00	1.56
P/FCF Ratio	154.24	173.65	—	9.73	84.49
P/OCF Ratio	16.46	18.53	—	5.19	8.56
EV/Sales Ratio	0.90	0.97	1.10	1.23	1.10
EV/EBITDA Ratio	9.99	11.24	12.06	14.89	13.48
EV/EBIT Ratio	15.46	16.61	17.80	23.00	23.74
EV/FCF Ratio	207.71	223.01	—	11.90	104.19
Leverage & Capital
Debt / Equity Ratio	0.64	0.64	0.54	0.37	0.53
Debt / EBITDA Ratio	2.80	2.80	2.72	2.11	3.65
Debt / FCF Ratio	58.29	58.29	—	1.79	28.48
Net Debt / Equity Ratio	0.59	0.59	0.50	0.30	0.45
Net Debt / EBITDA Ratio	2.69	2.69	2.58	1.83	3.12
Net Debt / FCF Ratio	53.46	53.46	-3.69	1.47	24.08
Efficiency & Liquidity
Asset Turnover	0.93	0.93	0.84	0.82	0.72
Inventory Turnover	9.56	9.56	10.11	11.02	10.81
Quick Ratio	0.95	0.95	0.98	1.01	1.13
Current Ratio	1.18	1.18	1.17	1.23	1.30
Returns & Yields
Return on Equity (ROE)	+12.4%	+12.4%	+12.0%	+9.8%	+8.1%
Return on Assets (ROA)	+3.4%	+3.4%	+3.3%	+2.7%	+2.1%
Return on Invested Capital (ROIC)	+9.5%	+9.6%	+9.4%	+7.8%	+5.6%
Return on Capital Employed (ROCE)	+10.9%	+10.9%	+10.2%	+8.1%	+6.1%
Earnings Yield	+7.1%	+6.3%	+6.0%	+4.8%	+5.1%
FCF Yield	+0.6%	+0.6%	-6.9%	+10.3%	+1.2%
Dividend Yield	+3.3%	+2.9%	+4.3%	+3.9%	+3.6%
Payout Ratio	+63.2%	+63.2%	+59.0%	+50.7%	+64.0%
Total Shareholder Return	+3.3%	+2.9%	+4.3%	+3.9%	+3.6%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Ratios

1-5

	CurrentMar 10, 2026	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022
Market & Price
Market Capitalization	137.52M	154.83M	151.22M	147.80M	110.49M
Market Cap Growth	-10.4%	+2.4%	+2.3%	+33.8%	+20.4%
Enterprise Value	185.19M	198.84M	179.82M	180.87M	136.26M
Last Close Price	0.76	0.86	0.81	0.76	0.55
Valuation Multiples
PE Ratio	14.00	15.77	16.67	20.79	19.64
PS Ratio	0.67	0.75	0.93	1.01	0.89
PB Ratio	1.69	1.91	1.95	2.00	1.56
P/TBV Ratio	1.69	1.91	1.95	2.00	1.56
P/FCF Ratio	154.24	173.65	—	9.73	84.49
P/OCF Ratio	16.46	18.53	—	5.19	8.56
EV/Sales Ratio	0.90	0.97	1.10	1.23	1.10
EV/EBITDA Ratio	9.99	11.24	12.06	14.89	13.48
EV/EBIT Ratio	15.46	16.61	17.80	23.00	23.74
EV/FCF Ratio	207.71	223.01	—	11.90	104.19
Leverage & Capital
Debt / Equity Ratio	0.64	0.64	0.54	0.37	0.53
Debt / EBITDA Ratio	2.80	2.80	2.72	2.11	3.65
Debt / FCF Ratio	58.29	58.29	—	1.79	28.48
Net Debt / Equity Ratio	0.59	0.59	0.50	0.30	0.45
Net Debt / EBITDA Ratio	2.69	2.69	2.58	1.83	3.12
Net Debt / FCF Ratio	53.46	53.46	-3.69	1.47	24.08
Efficiency & Liquidity
Asset Turnover	0.93	0.93	0.84	0.82	0.72
Inventory Turnover	9.56	9.56	10.11	11.02	10.81
Quick Ratio	0.95	0.95	0.98	1.01	1.13
Current Ratio	1.18	1.18	1.17	1.23	1.30
Returns & Yields
Return on Equity (ROE)	+12.4%	+12.4%	+12.0%	+9.8%	+8.1%
Return on Assets (ROA)	+3.4%	+3.4%	+3.3%	+2.7%	+2.1%
Return on Invested Capital (ROIC)	+9.5%	+9.6%	+9.4%	+7.8%	+5.6%
Return on Capital Employed (ROCE)	+10.9%	+10.9%	+10.2%	+8.1%	+6.1%
Earnings Yield	+7.1%	+6.3%	+6.0%	+4.8%	+5.1%
FCF Yield	+0.6%	+0.6%	-6.9%	+10.3%	+1.2%
Dividend Yield	+3.3%	+2.9%	+4.3%	+3.9%	+3.6%
Payout Ratio	+63.2%	+63.2%	+59.0%	+50.7%	+64.0%
Total Shareholder Return	+3.3%	+2.9%	+4.3%	+3.9%	+3.6%