Consolidated Statement of Changes in Equity
For the year ended 31 December 2025
| Attributable to equity holders of the Parent Company | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Share premium | Treasury share reserve | Statutory reserve | Voluntary reserve | Effect of changes in ownership interest of subsidiaries | Other reserve | Insurance and reinsurance finance reserve | Cumulative changes in fair value reserve | Foreign currency translation adjustments | Revaluation reserve | Retained earnings | Subtotal | Subordinated perpetual tier 2 bonds | Noncontrolling interests | Total equity | ||
| KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | ||
| As at 31 December 2024 | 28,457 | 50,947 | 4,268 | 28,457 | 40,671 | (2,671) | (1,502) | 1,014 | 4,183 | (50,195) | 14,607 | 124,323 | 242,559 | 60,000 | 77,497 | 380,056 | |
| Profit for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 24,699 | 24,699 | ‑ | 6,806 | 31,505 | |
| Other comprehensive income (loss) for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 59 | (661) | 6,943 | (2,112) | 3,319 | ‑ | 7,548 | ‑ | 2,896 | 10,444 | |
| Total comprehensive income (loss) for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 59 | (661) | 6,943 | (2,112) | 3,319 | 24,699 | 32,247 | ‑ | 9,702 | 41,949 | |
| Recycled on sale of investments at FVOCI | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (292) | ‑ | ‑ | 292 | ‑ | ‑ | ‑ | ‑ | |
| Dividend paid (Note 18) | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (6,545) | (6,545) | ‑ | ‑ | (6,545) | |
| Interest on subordinated perpetual tier 2 bonds | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (2,992) | (2,992) | ‑ | ‑ | (2,992) | |
| | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (126) | (126) | ‑ | ‑ | (126) | |
| Movement in other reserve | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (56) | ‑ | ‑ | ‑ | ‑ | ‑ | (56) | ‑ | ‑ | (56) | |
| Acquisition of non‑controlling interests (note 27) | ‑ | ‑ | ‑ | ‑ | ‑ | (858) | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (858) | ‑ | 474 | (384) | |
| Dividend paid to noncontrolling interests | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (4,338) | (4,338) | ||
| As at 31 December 2025 | 28,457 | 50,947 | 4,268 | 28,457 | 40,671 | (3,529) | (1,499) | 353 | 10,834 | (52,307) | 17,926 | 139,651 | 264,229 | 60,000 | 83,335 | 407,564 | |
The attached notes 1 to 29 form part of this consolidated financial statements.
| Attributable to equity holders of the Parent Company | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Share premium | Treasury shares | Treasury share reserve | Statutory reserve | Voluntary reserve | Effect of changes in ownership interest of subsidiaries | Other reserve | Insurance and reinsurance finance reserve | Cumulative changes in fair value reserve | Foreign currency translation adjustments | Revaluation reserve | Retained earnings | Subtotal | Subordinated perpetual tier 2 bonds | Noncontrolling interests | Total equity | ||
| KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | KD 000’s | ||
| As at 31 December 2023 | 28,457 | 50,947 | (429) | 3,099 | 28,457 | 40,671 | (2,837) | (1,643) | 839 | (771) | (39,315) | 16,014 | 112,770 | 236,259 | 60,000 | 77,884 | 374,143 | |
| Profit for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 25,922 | 25,922 | ‑ | 5,900 | 31,822 | |
| Other comprehensive income (loss) for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 359 | 175 | 4,238 | (10,880) | (1,407) | ‑ | (7,515) | ‑ | (1,150) | (8,665) | |
| Total comprehensive income (loss) for the year | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 359 | 175 | 4,238 | (10,880) | (1,407) | 25,922 | 18,407 | ‑ | 4,750 | 23,157 | |
| Recycled on sale of investments at FVOCI | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 716 | ‑ | ‑ | (716) | ‑ | ‑ | ‑ | ‑ | |
| Sale of treasury shares (Note 18) | ‑ | ‑ | 429 | 1,169 | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 1,598 | ‑ | (170) | 1,428 | |
| Dividend paid (Note 18) | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (10,529) | (10,529) | ‑ | ‑ | (10,529) | |
| Interest on subordinated perpetual tier 2 bonds | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (3,000) | (3,000) | ‑ | ‑ | (3,000) | |
| | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (124) | (124) | ‑ | ‑ | (124) | |
| Movement in other reserve | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (218) | ‑ | ‑ | ‑ | ‑ | ‑ | (218) | ‑ | ‑ | (218) | |
| Acquisition of non‑controlling interests | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 154 | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 154 | ‑ | (189) | (35) | |
| Dilution gain resulted from merging of two entities | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 12 | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | 12 | ‑ | (12) | ‑ | |
| Dividend paid to noncontrolling interests | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | ‑ | (4,766) | (4,766) | |
| As at 31 December 2024 | 28,457 | 50,947 | ‑ | 4,268 | 28,457 | 40,671 | (2,671) | (1,502) | 1,014 | 4,183 | (50,195) | 14,607 | 124,323 | 242,559 | 60,000 | 77,497 | 380,056 | |
The attached notes 1 to 29 form part of this consolidated financial statements.