SPECIALITIES GROUP HOLDING CO.

Specialties Group Holding Company K.S.C. (Closed)

SPECStocksBoursa KuwaitMaterials

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	37.57M	31.09M	22.99M	17.48M	17.62M
Market Cap Growth	+19.8%	+35.2%	+31.5%	-0.8%	-12.3%
Enterprise Value	37.86M	30.36M	24.29M	17.46M	17.20M
Last Close Price	0.18	0.15	0.11	0.08	0.08
Valuation Multiples
PE Ratio	15.99	14.15	14.29	8.70	8.57
PS Ratio	1.59	1.32	1.60	1.32	1.71
PB Ratio	1.08	0.89	0.70	0.54	0.56
P/TBV Ratio	1.16	0.96	0.76	0.59	0.56
P/FCF Ratio	15.22	12.59	17.29	39.64	—
P/OCF Ratio	11.16	9.23	14.77	6.14	7.92
EV/Sales Ratio	1.60	1.28	1.69	1.31	1.67
EV/EBITDA Ratio	10.83	8.68	11.10	6.78	41.96
EV/EBIT Ratio	17.62	14.13	24.64	10.11	193.75
EV/FCF Ratio	15.34	12.30	18.26	39.58	—
Leverage & Capital
Debt / Equity Ratio	0.20	0.20	0.25	0.28	0.23
Debt / EBITDA Ratio	1.97	1.97	3.83	3.54	17.68
Debt / FCF Ratio	2.79	2.79	6.31	20.70	—
Net Debt / Equity Ratio	0.01	0.01	0.04	0.04	-0.06
Net Debt / EBITDA Ratio	0.08	0.08	0.65	0.50	-4.20
Net Debt / FCF Ratio	0.11	0.11	1.07	2.93	0.37
Efficiency & Liquidity
Asset Turnover	0.49	0.49	0.30	0.29	0.24
Inventory Turnover	9.79	9.79	5.08	3.50	2.76
Quick Ratio	2.01	2.01	1.99	1.73	1.86
Current Ratio	2.32	2.32	2.22	2.00	2.24
Returns & Yields
Return on Equity (ROE)	+6.5%	+6.5%	+5.7%	+6.4%	+9.1%
Return on Assets (ROA)	+2.8%	+2.8%	+1.3%	+2.3%	+0.1%
Return on Invested Capital (ROIC)	+6.1%	+6.0%	+2.8%	+5.3%	+0.3%
Return on Capital Employed (ROCE)	+5.4%	+5.4%	+2.6%	+4.6%	+0.3%
Earnings Yield	+5.8%	+7.1%	+7.0%	+11.5%	+11.7%
FCF Yield	+6.6%	+7.9%	+5.8%	+2.5%	-26.5%
Dividend Yield	+1.5%	+2.0%	+1.7%	+5.6%	+7.8%
Payout Ratio	+16.2%	+16.2%	+50.7%	+59.4%	+51.1%
Buyback Yield / Dilution	—	—	+0.2%	-0.2%	0.0%
Total Shareholder Return	+1.6%	+2.0%	+2.0%	+5.4%	+7.8%

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	37.57M	31.09M	22.99M	17.48M	17.62M
Market Cap Growth	+19.8%	+35.2%	+31.5%	-0.8%	-12.3%
Enterprise Value	37.86M	30.36M	24.29M	17.46M	17.20M
Last Close Price	0.18	0.15	0.11	0.08	0.08
Valuation Multiples
PE Ratio	15.99	14.15	14.29	8.70	8.57
PS Ratio	1.59	1.32	1.60	1.32	1.71
PB Ratio	1.08	0.89	0.70	0.54	0.56
P/TBV Ratio	1.16	0.96	0.76	0.59	0.56
P/FCF Ratio	15.22	12.59	17.29	39.64	—
P/OCF Ratio	11.16	9.23	14.77	6.14	7.92
EV/Sales Ratio	1.60	1.28	1.69	1.31	1.67
EV/EBITDA Ratio	10.83	8.68	11.10	6.78	41.96
EV/EBIT Ratio	17.62	14.13	24.64	10.11	193.75
EV/FCF Ratio	15.34	12.30	18.26	39.58	—
Leverage & Capital
Debt / Equity Ratio	0.20	0.20	0.25	0.28	0.23
Debt / EBITDA Ratio	1.97	1.97	3.83	3.54	17.68
Debt / FCF Ratio	2.79	2.79	6.31	20.70	—
Net Debt / Equity Ratio	0.01	0.01	0.04	0.04	-0.06
Net Debt / EBITDA Ratio	0.08	0.08	0.65	0.50	-4.20
Net Debt / FCF Ratio	0.11	0.11	1.07	2.93	0.37
Efficiency & Liquidity
Asset Turnover	0.49	0.49	0.30	0.29	0.24
Inventory Turnover	9.79	9.79	5.08	3.50	2.76
Quick Ratio	2.01	2.01	1.99	1.73	1.86
Current Ratio	2.32	2.32	2.22	2.00	2.24
Returns & Yields
Return on Equity (ROE)	+6.5%	+6.5%	+5.7%	+6.4%	+9.1%
Return on Assets (ROA)	+2.8%	+2.8%	+1.3%	+2.3%	+0.1%
Return on Invested Capital (ROIC)	+6.1%	+6.0%	+2.8%	+5.3%	+0.3%
Return on Capital Employed (ROCE)	+5.4%	+5.4%	+2.6%	+4.6%	+0.3%
Earnings Yield	+5.8%	+7.1%	+7.0%	+11.5%	+11.7%
FCF Yield	+6.6%	+7.9%	+5.8%	+2.5%	-26.5%
Dividend Yield	+1.5%	+2.0%	+1.7%	+5.6%	+7.8%
Payout Ratio	+16.2%	+16.2%	+50.7%	+59.4%	+51.1%
Buyback Yield / Dilution	—	—	+0.2%	-0.2%	0.0%
Total Shareholder Return	+1.6%	+2.0%	+2.0%	+5.4%	+7.8%