KWSE:AAYAN Balance Sheet

Financials in millions KWD. Fiscal year is January - December.

Millions KWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	34.88	17.59	19.73	17.01	30.94
Short-Term Investments	0.43	-	-	-	-
Trading Asset Securities	13.98	12.36	11.69	9.69	1.97
Cash & Short-Term Investments	49.29	29.95	31.42	26.71	32.92
Cash Growth	64.57%	-4.68%	17.64%	-18.86%	-9.36%
Accounts Receivable	5.99	2.12	1.99	2.55	2.26
Other Receivables	4.21	0.87	0.93	0.71	1.13
Receivables	10.2	2.99	2.92	3.26	3.39
Inventory	4.77	4.31	3.42	4.59	2.72
Prepaid Expenses	1.4	1.3	1.27	1.14	0.89
Other Current Assets	30.82	0.99	0.98	2.44	0.78
Total Current Assets	96.48	39.54	40	38.14	40.69
Property, Plant & Equipment	14.78	24.48	14.62	15.71	15.57
Long-Term Investments	15.66	19.41	18.06	20.09	11.14
Goodwill	-	-	-	0.09	0.09
Other Long-Term Assets	157.75	82.55	81.11	77.31	70.66
Total Assets	284.67	165.99	153.79	151.35	138.16
Accounts Payable	6.98	6.68	7.25	7.04	6.57
Accrued Expenses	1.43	0	0.07	0.09	0.55
Current Portion of Long-Term Debt	5	3.08	3.37	6.46	4.57
Current Portion of Leases	1.64	1.52	0.05	1.29	1.18
Current Income Taxes Payable	0.19	0.09	0.09	0.15	-
Other Current Liabilities	0.52	0.39	0.37	0.3	0.29
Total Current Liabilities	15.77	11.76	11.21	15.31	13.17
Long-Term Debt	51.83	6	8	8	-
Long-Term Leases	13.03	8.79	0.2	0.19	0.08
Pension & Post-Retirement Benefits	6.63	5.23	4.8	4.22	3.86
Other Long-Term Liabilities	25.91	18.71	19.21	20.15	19.81
Total Liabilities	113.15	50.49	43.42	47.87	36.92
Common Stock	66.4	66.4	66.4	66.4	71.4
Retained Earnings	44.46	30.03	23.69	16.3	7.37
Comprehensive Income & Other	7.95	7.24	7.97	8.52	9.48
Total Common Equity	118.82	103.67	98.06	91.22	88.25
Minority Interest	52.7	11.82	12.32	12.25	12.98
Shareholders' Equity	171.51	115.49	110.37	103.47	101.24
Total Liabilities & Equity	284.67	165.99	153.79	151.35	138.16
Total Debt	71.5	19.39	11.62	15.93	5.84
Net Cash (Debt)	-22.22	10.56	19.8	10.78	27.08
Net Cash Growth	-	-46.66%	83.73%	-60.21%	23.07%
Net Cash Per Share	-0.03	0.02	0.03	0.02	0.04
Filing Date Shares Outstanding	664.04	664.04	664.04	664.04	664.06
Total Common Shares Outstanding	664.04	664.04	664.04	664.04	664.06
Working Capital	80.71	27.78	28.79	22.83	27.53
Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Tangible Book Value	118.82	103.67	98.06	91.13	88.16
Tangible Book Value Per Share	0.18	0.16	0.15	0.14	0.13
Land	11.68	11.68	11.68	11.68	11.68
Buildings	2.62	2.62	2.62	2.66	2.66
Machinery	4.53	3.64	3.42	5.23	5.86

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.