Consolidated Statement of Comprehensive Income

For the year ended 31 December 2025

2025 2024
KD 000’s KD 000’s
Profit for the year 31,505 31,822
Other comprehensive income (loss):
Items that are or may be subsequently reclassified to consolidated statement of income
  • Exchange differences on translation of foreign operations
(3,604) (14,569)
  • Change in fair value of financial assets at FVOCI (debt instruments)
7,499 (1,077)
  • Share of other comprehensive income of investment in associates
102 (672)
  • Other comprehensive income recycled to profit or loss on sale of investment in associate
(495) (403)
  • Insurance finance (expense) income for insurance contracts issued
(1,423) 389
  • Finance income (expense) from reinsurance contracts held
762 (214)
  • Hyperinflation impact
2,164 4,074
5,005 (12,472)
Items that will not subsequently reclassified to consolidated statement of income:
  • Change in fair value of financial assets at FVOCI
1,874 5,576
  • Share of other comprehensive income (loss) of investment in associates
48 (71)
  • Revaluation of property and equipment
3,458 (2,057)
  • Revaluation of pension plans
59 359
5,439 3,807
Other comprehensive income (loss) for the year 10,444 (8,665)
Total comprehensive income for the year 41,949 23,157
Attributable to:
Equity holders of the Parent Company 32,247 18,407
Non‑controlling interests 9,702 4,750
41,949 23,157

The attached notes 1 to 29 form part of this consolidated financial statements.