Period
Particulars
Board of Directors Meeting Date	{"ElNm":"BoardofDirectorsMeetingDate","ElTyp":"dateItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Period	01-Jan-2026 to 30-Jun-2026	01-Jan-2025 to 30-Jun-2025
Statement	Value During the Period	Value During the Period	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,046,0658046065	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}15,756,72715756727	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(48.9357%)-0.489357
Basic and Diluted Earnings per Share	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}12.12012.12	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}23.73023.73	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(48.9254%)-0.489254
Current Assets	{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}180,877,646180877646	{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}66,461,28266461282	{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}172.1549%1.721549
Total Assets	{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}412,645,301412645301	{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}271,598,285271598285	{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}51.9322%0.519322
Current Liabilities	{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}44,467,35544467355	{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}35,490,76935490769	{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}25.2927%0.252927
Total Liabilities	{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}207,902,568207902568	{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}109,436,330109436330	{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89.9758%0.899758
Total Equity attributable to the owners of the Parent Company	{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}121,839,892121839892	{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}114,554,920114554920	{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.3594%0.063594
Total Operating Revenue	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}25,144,47125144471	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}31,598,17731598177	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(20.4243%)-0.204243
Net Operating Profit (Loss)	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11,494,02911494029	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,848,79518848795	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(39.0198%)-0.390198
Accumulated Loss / Paid-Up Share Capital	{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}	{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}	{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Period	01-Jan-2026 to 30-Jun-2026
Statement	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(48.9357%)-0.489357
Basic and Diluted Earnings per Share	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(48.9254%)-0.489254
Current Assets	{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}172.1549%1.721549
Total Assets	{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}51.9322%0.519322
Current Liabilities	{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}25.2927%0.252927
Total Liabilities	{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89.9758%0.899758
Total Equity attributable to the owners of the Parent Company	{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.3594%0.063594
Total Operating Revenue	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(20.4243%)-0.204243
Net Operating Profit (Loss)	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(39.0198%)-0.390198
Accumulated Loss / Paid-Up Share Capital	{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Period	01-Apr-2026 to 30-Jun-2026	01-Apr-2025 to 30-Jun-2025
Statement	Value During the Period	Value During the Period	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,351,4506351450	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}3,874,1963874196	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}63.9424%0.639424
Basic and Diluted Earnings per Share	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9.5609.56	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.8305.83	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}63.9794%0.639794
Total Operating Revenue	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}20,170,22320170223	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}10,637,38010637380	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89.6165%0.896165
Net Operating Profit (Loss)	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,345,0578345057	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5,361,3655361365	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}55.6517%0.556517

Period	01-Apr-2026 to 30-Jun-2026
Statement	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}63.9424%0.639424
Basic and Diluted Earnings per Share	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}63.9794%0.639794
Total Operating Revenue	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89.6165%0.896165
Net Operating Profit (Loss)	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}55.6517%0.556517

Period	01-Apr-2026 to 30-Jun-2026
Statement
Increase/Decrease in Net Profit (Loss) is due to	{"ElNm":"IncreaseorDecreaseinNetProfitorLoss","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}textblock_1
Total Revenue realized from dealing with related parties (value, KWD)	{"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}373,388373388
Total Expenditures incurred from dealing with related parties (value, KWD)	{"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,934,1961934196

Increase/Decrease in Net Profit (Loss) is due to

Increase/Decrease in Net Profit (Loss) is due to

سبب ارتفاع/انخفاض صافي الربح (الخسارة)

Net income from investments and saving deposits

Net reversal (allowance) for expected credit losses and other provisions

Gain on remeasurement of previously held interest in associates upon obtaining control during Q1-2025

Gain on bargain purchase during Q1-2025

صافي إيرادات من استثمارات وودائع ادخار

صافي رد (مخصص) خسائر الائتمان المتوقعة والمخصصات الأخرى

ربح من إعادة قياس حصة محتفظ بها سابقاً في شركات زميلة عند الحصول على السيطرة خلال الربع الاول لعام 2025

ربح من شراء بسعر منخفض خلال الربع الاول لعام 2025

Auditor Opinion	English	Arabic
Conclusion	{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}Unqualified ConclusionUnqualified Conclusion	{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}رأي غير متحفظرأي غير متحفظ
Basis of Unqualified Conclusion	{"ElNm":"AuditorsReportOnReviewUnqualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}textblock_2	{"ElNm":"AuditorsReportOnReviewUnqualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}textblock_3
Basis of Qualified Conclusion	{"ElNm":"AuditorsReportOnReviewQualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewQualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Adverse Conclusion	{"ElNm":"AuditorsReportOnReviewAdverseConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewAdverseConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Disclaimer of Conclusion	{"ElNm":"AuditorsReportOnReviewDisclaimerOfConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewDisclaimerOfConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}

Basis of Unqualified Conclusion - English

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial information is not prepared, in all material respects, in accordance with basis of preparation as set out in Note 2.

Basis of Unqualified Conclusion - Arabic

النتيجة

استناداً إلى مراجعتنا، فإنه لم يرد إلى علمنا ما يستوجب الاعتقاد بأن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها، من جميع النواحي المادية، وفقاً لأساس الإعداد المبين في إيضاح 2.

Auditor Opinion	English	Arabic
Auditors Opinion	{"ElNm":"AuditorsOpinion","ElTyp":"AuditorsOpinionType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinion","ElTyp":"AuditorsOpinionType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Unqualified Opinion	{"ElNm":"AuditorsOpinionBasisOfUnqualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfUnqualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Qualified opinion	{"ElNm":"AuditorsOpinionBasisOfQualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfQualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Adverse opinion	{"ElNm":"AuditorsOpinionBasisOfAdverseOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfAdverseOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Disclaimer of opinion	{"ElNm":"AuditorsOpinionBasisOfDisclaimerOfOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfDisclaimerOfOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}

Period	01-Apr-2026 to 30-Jun-2026
Corporate Actions
Status of Dividends	{"ElNm":"NoDividend","ElTyp":"NoDividendType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}No dividends declaredNo dividends declared
Cash Dividends	{"ElNm":"ProposedCashDividends","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Bonus Share	{"ElNm":"IssueOfBonusShares","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Other Dividend	{"ElNm":"OtherDividend","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Cash Dividends (%)	{"ElNm":"CashDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Bonus Share (%)	{"ElNm":"BonusSharePercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Other Dividend (%)	{"ElNm":"OtherDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Capital Increase	{"ElNm":"CapitalIncrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Issue Premium	{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Capital Decrease	{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Name of reporting entity	Aayan Leasing and Investment CompanyAayan Leasing and Investment Company
Reporting period start date	01-Apr-20262026-04-01
Reporting period end date	30-Jun-20262026-06-30
Sector of Reporting Entity	Financial SectorFinancial Sector
Type of firm	Investment Firms and Brokerage Firms and Financial Market InfrastructuresInvestment Firms and Brokerage Firms and Financial Market Infrastructures
Frequency of reporting	Quarter 2Quarter 2
Description of presentation currency	Kuwaiti DinarKuwaiti Dinar
Conversion Rate
Level of rounding used for monetary values	ActualsActuals
Description of nature of financial statements	ReviewedReviewed
Preparation basis	ConsolidatedConsolidated
Whether company is Local or Foreign	LocalLocal
Board of Directors Meeting Date	13-Aug-20262026-08-13

Period	01-Apr-2026 to 30-Jun-2026
Particulars
The auditor’s opinion as stated in the report	{"ElNm":"AuditorsOpinioninReport","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
A detailed explanation of the situation that called the auditor to express an opinion	{"ElNm":"DetailedExpessionofAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
The steps that the company will take to address what was stated in the auditor’s opinion	{"ElNm":"StepsTakenByCompanytoAddressAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
The timeline for implementing the steps to address what was stated in the auditor's opinion	{"ElNm":"TimelineToInmplementStepsTakenByCompanytoAddressAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

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