Specialities Group Holding Company K.P.S.C. (KWSE:SPEC)

KWSE:SPEC Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.96	1.66	1.58	1.99	3.46	1.84
Short-Term Investments	1.77	2.1	2.5	3.05	2.8	2.5
Trading Asset Securities	2.86	2.86	2.87	2.8	2.71	2.74
Cash & Short-Term Investments	6.58	6.62	6.96	7.84	8.97	7.07
Cash Growth	-10.81%	-4.85%	-11.21%	-12.64%	26.81%	-36.10%
Accounts Receivable	16.49	13.58	10.42	9.43	10.62	13.61
Other Receivables	-	-	-	-	-	1.38
Receivables	16.49	13.58	10.42	9.43	10.62	14.99
Inventory	1.7	1.86	1.97	2.14	3.46	2.89
Other Current Assets	1.27	1.27	-	0.5	0.59	1.63
Total Current Assets	26.04	23.32	19.34	19.9	23.65	26.58
Property, Plant & Equipment	8.78	9.27	9.48	10.24	8.58	2.72
Long-Term Investments	2.68	2.68	3.87	4.03	3.97	6.77
Other Intangible Assets	2.28	2.37	2.52	2.39	0.04	0.11
Long-Term Accounts Receivable	2.72	4.09	4.24	4.87	2.95	3.09
Other Long-Term Assets	9.81	8.2	7.21	6.25	6.25	1.47
Total Assets	52.31	49.92	46.66	47.67	45.43	40.73

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5.08	4.36	2.21	2.66	3.31	5.4
Short-Term Debt	6.68	5.16	6.2	7.01	7.25	1.27
Current Portion of Leases	0.49	0.55	0.3	0.29	-	-
Total Current Liabilities	12.25	10.06	8.71	9.97	10.56	6.67
Long-Term Leases	1.34	1.19	1.89	1.83	-	-
Pension & Post-Retirement Benefits	1.1	1.02	0.87	0.81	0.79	0.73
Other Long-Term Liabilities	1.86	2.76	2.19	2.52	2.49	2.38
Total Liabilities	16.54	15.02	13.66	15.12	13.84	9.77

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	21.45	20.05	18.74	17.84	17	16.5
Additional Paid-In Capital	13.37	13.37	13.37	13.37	13.37	13.37
Retained Earnings	2.89	3.42	2.86	3.01	2.97	2.48
Treasury Stock	-2.42	-2.42	-2.42	-2.42	-2.42	-2.42
Comprehensive Income & Other	0.45	0.46	0.42	0.47	0.39	0.49
Total Common Equity	35.74	34.87	32.97	32.28	31.31	30.42
Minority Interest	0.03	0.03	0.03	0.27	0.28	0.54
Shareholders' Equity	35.77	34.9	32.99	32.55	31.59	30.96
Total Liabilities & Equity	52.31	49.92	46.66	47.67	45.43	40.73

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	8.5	6.89	8.39	9.13	7.25	1.27
Net Cash (Debt)	-1.92	-0.27	-1.43	-1.29	1.72	5.81
Net Cash Growth	-	-	-	-	-70.33%	-47.55%
Net Cash Per Share	-0.01	-0.00	-0.01	-0.01	0.01	0.03
Filing Date Shares Outstanding	204.06	204.06	204.06	204.06	204.06	204.06
Total Common Shares Outstanding	204.06	204.06	204.06	204.06	204.06	204.06
Working Capital	13.79	13.27	10.63	9.93	13.09	19.91
Book Value Per Share	0.18	0.17	0.16	0.16	0.15	0.15
Tangible Book Value	33.46	32.5	30.45	29.89	31.27	30.32
Tangible Book Value Per Share	0.16	0.16	0.15	0.15	0.15	0.15
Buildings	-	0.92	0.92	0.92	0.92	2.11
Machinery	-	14.47	13.6	13.38	10.99	3.37
Construction In Progress	-	-	-	-	-	1.39

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 6, 2026

Data Sources Report a data error