Name of reporting entityNoor Financial Investments KPSCNoor Financial Investments KPSC
Reporting period start date01-Apr-20262026-04-01
Reporting period end date30-Jun-20262026-06-30
Sector of Reporting EntityFinancial SectorFinancial Sector
Type of firmInvestment Firms and Brokerage Firms and Financial Market InfrastructuresInvestment Firms and Brokerage Firms and Financial Market Infrastructures
Frequency of reportingQuarter 2Quarter 2
Description of presentation currencyKuwaiti DinarKuwaiti Dinar
Level of rounding used for monetary valuesActualsActuals
Description of nature of financial statementsReviewedReviewed
Preparation basisConsolidatedConsolidated
Whether company is Local or ForeignLocalLocal
Board of Directors Meeting Date09-Aug-20262026-08-09
Period01-Jan-2026 to 30-Jun-202601-Jan-2025 to 30-Jun-2025
Statement Value During the PeriodValue 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"}19,598,83819598838{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,373,38818373388{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.6697%0.066697
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}38.52038.52{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}36.08036.08{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.7627%0.067627
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}50,328,38550328385{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}47,951,16747951167{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4.9576%0.049576
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}201,294,696201294696{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}180,639,761180639761{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11.4343%0.114343
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}16,342,06316342063{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}16,775,44016775440{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(2.5834%)-0.025834
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,455,26718455267{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,632,39618632396{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.9507%)-0.009507
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}180,623,099180623099{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}159,616,713159616713{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}13.1605%0.131605
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29,670,67929670679{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}30,254,64930254649{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1.9302%)-0.019302
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}20,389,00120389001{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}19,030,26319030263{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7.1399%0.071399
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"}
Period01-Apr-2026 to 30-Jun-202601-Apr-2025 to 30-Jun-2025
Statement Value During the PeriodValue 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"}10,744,70010744700{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,056,9829056982{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18.6344%0.186344
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}21.14021.14{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}17.79017.79{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18.8308%0.188308
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}16,346,61816346618{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}16,554,50016554500{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1.2557%)-0.012557
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11,387,68211387682{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,436,1599436159{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}20.6813%0.206813
Statement
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,3961396
Total Expenditures incurred from dealing with related parties (value, KWD){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
Increase/Decrease in Net Profit (Loss) is due to

The increase in net profit for the six-month period ended 30 June 2026, compared to the same period in 2025, was primarily due to a gain on sale of investment properties of KD 1.9 mn which is partial off set by decrease in net gain on financial assets at fair value compared with comparative period.

 

 

يعود ارتفاع صافي الربح لفترة الستة أشهر المنتهية في 30 يونيو 2026، مقارنة بالفترة المنتهية في 30 يونيو 2025، بشكل أساسي إلى ربح من بيع عقارات استثمارية بقيمة 1.9 مليون دينار كويتي، والذي تم تعويضه جزئياً بانخفاض صافي الربح من الأصول المالية بالقيمة العادلة مقارنة بالفترة المقارنة.

Auditor OpinionEnglishArabic
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 - English

 

We conducted our review in accordance with International Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity.” A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Basis of Unqualified Conclusion - Arabic

لقد قمنا بمراجعتنا وفقا للمعيار الدولي 2410 المتعلق بمهام المراجعة "مراجعة المعلومات المالية المرحلية من قبل مراقب الحسابات المستقل للمنشأة". تتضمن مراجعة المعلومات المالية المرحلية توجيه الاستفسارات بشكل رئيسي إلى الموظفين المسؤولين عن الأمور المالية والمحاسبية، وتطبيق الإجراءات التحليلية والإجراءات الأخرى للمراجعة. إن نطاق المراجعة أقل بشكل كبير من نطاق التدقيق الذي يتم وفقا لمعايير التدقيق الدولية، وعليه، فإنه لا يمكننا الحصول على تأكيد بأننا على علم بكافة الأمور الهامة التي يمكن تحديدها في التدقيق. لذلك فإننا لا نبدي رأيا يتعلق بالتدقيق.

The auditor’s opinion as stated in the report

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 the basis of presentation set out in Note 2.

 

 

الاستنتاج

بناء على مراجعتنا، فإنه لم يرد لعلمنا ما يجعلنا نعتقد بأن المعلومات المالية المرحلية المكثفة المجمعة لم يتم إعدادها، من كافة النواحي المادية، وفقا لأسس العرض الواردة في إيضاح (2).

A detailed explanation of the situation that called the auditor to express an opinion

Not applicable

 

غير قابل للتطبيق

The steps that the company will take to address what was stated in the auditor’s opinion

Not applicable

 

غير قابل للتطبيق

The timeline for implementing the steps to address what was stated in the auditor's opinion

Not applicable

 

غير قابل للتطبيق

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"}00
Bonus Share{"ElNm":"IssueOfBonusShares","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
Other Dividend{"ElNm":"OtherDividend","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
Cash Dividends (%){"ElNm":"CashDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}0.000%0
Bonus Share (%){"ElNm":"BonusSharePercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}0.000%0
Other Dividend (%){"ElNm":"OtherDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}0.000%0
Capital Increase{"ElNm":"CapitalIncrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not applicable غير قابل للتطبيقNot applicable غير قابل للتطبيق
Issue Premium{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not applicable غير قابل للتطبيقNot applicable غير قابل للتطبيق
Capital Decrease{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not applicable غير قابل للتطبيقNot applicable غير قابل للتطبيق
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