AYYAN Investment Co SJSC

AYYAN Investment Co SJSC maintains a strong liquidity position with a current ratio of 8.82, indicating the company can easily cover its short-term liabilities with its current assets. However, the company has a negative net cash position after subtracting total debt, which may raise concerns about its liquidity risk. The company's profitability is notable, with a return on equity of 37.77% and a return on assets of 34.55%, both significantly above the typical thresholds for the industry. Despite a negative gross profit of SAR -1,249,700, the company reported a substantial net income of SAR 359,733,630, suggesting strong non-operational gains or cost management. AYYAN's revenue is concentrated across three main business sectors: medical services, manufacturing, and investment. The manufacturing sector focuses on dates and derivatives, while the investment sector includes real estate and securities. The company's geographic exposure is primarily within Saudi Arabia, with no disclosed international operations. The company's growth trajectory is mixed. While the net income is high, the operating cash flow is negative at SAR -237,663,590, and the free cash flow is also negative at SAR -12,972,780. Capital expenditures for the period were SAR -4,965,210, indicating ongoing investment in operations. The risk assessment indicates a medium liquidity risk and a low dilution risk. The company's debt-to-equity ratio is 0.07, suggesting a conservative capital structure. However, the negative net cash position after subtracting total debt is a key flag that may affect its financial flexibility. Recent financial filings show a last actual EPS of 0.37 SAR, according to analyst estimates. The company's financial statements also reveal a significant net income despite negative operating and gross profits, which may be attributed to non-operational gains or asset revaluations.