إسم الجهةACICO IndustriesACICO Industries
تاريخ بداية الفترة المالية الحالية01-Apr-20262026-04-01
تاريخ نهاية الفترة المالية الحالية30-Jun-20262026-06-30
القطاعصناعيةIndustrials
نوع الجهةصناعيةIndustrials
دورية التقارير الماليةالربع الثانيQuarter 2
العملة المستخدمة في العرضدينار كويتيدينار كويتي
مستوى التقريب للقيم المستخدم في البيانات الماليةالقيمة الفعليةالقيمة الفعلية
طبيعة البيانات الماليةمراجعةReviewed
أساس اعداد البيانات الماليةمجمعةConsolidated
سواء كانت الشركة محلية أو أجنبيةمحليLocal
تاريخ اجتماع مجلس الإدارة10-Aug-20262026-08-10
الفترة01-Jan-2026 to 30-Jun-202601-Jan-2025 to 30-Jun-2025
البيانالقيمة خلال الفترةالقيمة خلال الفترةالتغيير (%)
صافي الربح (الخسارة) الخاص بمساهمي الشركة الأم{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,280,0016280001{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7,953,9057953905{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(21.0451%)-0.210451
ربحية (خسارة) السهم الأساسية والمخففة{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}19.00419.004{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}24.06924.069{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(21.0437%)-0.210437
الموجودات المتداولة{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}72,333,93072333930{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89,665,48389665483{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(19.3291%)-0.193291
إجمالي الموجودات{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}213,727,212213727212{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}244,090,557244090557{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(12.4394%)-0.124394
المطلوبات المتداولة{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}123,268,762123268762{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}175,018,361175018361{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(29.5681%)-0.295681
إجمالي المطلوبات{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}178,432,036178432036{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}208,991,975208991975{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(14.6225%)-0.146225
إجمالي حقوق الملكية الخاصة بمساهمي الشركة الأم{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}30,834,43730834437{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29,349,80429349804{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.0584%0.050584
إجمالي الإيرادات التشغيلية{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}40,650,34440650344{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}35,576,68535576685{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}14.2612%0.142612
صافي الربح (الخسارة) التشغيلية{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(5,269,827)-5269827{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}3,495,2133495213{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(250.7727%)-2.507727
الخسائر المتراكمة / رأس المال المدفوع{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(44.2642%)-0.442642{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(47.8487%)-0.478487{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7.4913%0.074913
الفترة01-Apr-2026 to 30-Jun-202601-Apr-2025 to 30-Jun-2025
البيانالقيمة خلال الفترةالقيمة خلال الفترةالتغيير (%)
صافي الربح (الخسارة) الخاص بمساهمي الشركة الأم{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,277,5276277527{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,723,2711723271{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}264.2797%2.642797
ربحية (خسارة) السهم الأساسية والمخففة{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}19.00019{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.2105.21{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}264.6833%2.646833
إجمالي الإيرادات التشغيلية{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,655,01818655018{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}17,651,45317651453{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.6855%0.056855
صافي الربح (الخسارة) التشغيلية{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(6,912,167)-6912167{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(158,801)-158801{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4,252.7226%)-42.527226
البيان
بلغ إجمالي الإيرادات من التعاملات مع الأطراف ذات الصلة (المبلغ د.ك.){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
بلغ إجمالي المصروفات من التعاملات مع الأطراف ذات الصلة (المبلغ د.ك.){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}262,966262966
سبب ارتفاع/انخفاض صافي الربح (الخسارة)

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

سبب ارتفاع/انخفاض صافي الربح (الخسارة)

 

Key reasons for the increase in net profit:

  • Decrease in general and administrative expenses by KWD 585,689.

  • Gain from loan extinguishment amounting to KWD 27,800,022.

 

Partially offset by:

  • Recognition of a fair value loss on investment property amounting to KWD 4,115,272.

  • Recognition of a provision for inventory amounting to KWD 3,014,408.

  • Recognition of receivables write-off expense amounting to KWD 1,396,998.

  • Recognition of an impairment loss on fixed assets amounting to KWD 11,712,372.

 

من أهم أسباب ارتفاع صافي الربح:

 

  • إنخفاض بند المصروفات العمومية بمبلغ 585,689 دينار كويتي.

  • أرباح من إطفاء قروض بمبلغ 27,800,022 دينار كويتي.

 

وقابل ذلك جزئيا:

  • تسجيل خسائر التغير في القيمة العادلة للاستثمار العقاري بمبلغ 4,115,272 دينار كويتي.

  • تسجيل مخصص مخزون بمبلغ 3,014,408 دينار كويتي.

  • تسجيل إطفاء ذمة بمبلغ 1,396,998 دينار كويتي.

  • تسجيل خسائر إنخفاض في قيمة أصول ثابتة بمبلغ 11,712,372 دينار كويتي.

 

الرأيإنجليزيعربي
النتيجة{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}Qualified ConclusionQualified Conclusion{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}رأي متحفظرأي متحفظ
أساس الرأي المتحفظ - إنجليزي

Basis for Qualified Conclusion

We were unable to obtain direct bank confirmations for certain bank balances amounting to KD 145,148 and borrowings amounting to KD 61,406,165 as of 30 June 2026 (31 December 2025: KD 149,376 and KD 61,406,165 respectively, 30 June 2025: KD 148,950 and KD 64,347,690 respectively). Accordingly, we were unable to determine whether any adjustments might be necessary to the accompanying interim condensed consolidated financial information in relation to these bank balances and borrowings.

 

Qualified Conclusion

Based on our review, except for the possible effect of the matter described in the “Basis of Qualified Conclusion” above, 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 International Accounting Standard 34.

أساس الرأي المتحفظ - عربي

أساس الاستنتاج المتحفظ

 

لم نتمكن من الحصول على مصادقات بنكية مباشرة حول بعض الأرصدة البنكية بمبلغ 145,148 دينار، وتسهيلات ائتمانية بمبلغ 61,406,165 دينار كويتي كما في 30 يونيو 2026 (31 ديسمبر 2025: 149,376 دينار كويتي و61,406,165 دينار كويتي على التوالي، 30 يونيو 2025: 148,950 دينار كويتي و 64,347,690 دينار كويتي على التوالي). وعليه، فإننا لم نتمكن من تحديد ما إذا كان من الضروري إجراء أي تعديلات على المعلومات المالية المرحلية المكثفة المجمعة المرفقة فيما يتعلق بتلك الأرصدة البنكية والتسهيلات الائتمانية.

 

الاستنتاج المتحفظ

 

استنادا إلى مراجعتنا، وباستثناء أي تأثيرات محتملة للأمر الموضح في فقرة "أساس الاستنتاج المتحفظ" أعلاه، فإنه لم يرد لعلمنا ما يجعلنا نعتقد أن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها من كافة النواحي المادية وفقا لمعيار المحاسبة الدولي 34.

نص رأي مراقب الحسابات كما ورد في التقرير

Basis for Qualified Conclusion

We were unable to obtain direct bank confirmations for certain bank balances amounting to KD 145,148 and borrowings amounting to KD 61,406,165 as of 30 June 2026 (31 December 2025: KD 149,376 and KD 61,406,165 respectively, 30 June 2025: KD 148,950 and KD 64,347,690 respectively). Accordingly, we were unable to determine whether any adjustments might be necessary to the accompanying interim condensed consolidated financial information in relation to these bank balances and borrowings.

 

شرح تفصيلي بالحالة التي استدعت مراقب الحسابات لإبداء الرأي

Qualified Conclusion

Based on our review, except for the possible effect of the matter described in the “Basis of Qualified Conclusion” above, 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 International Accounting Standard 34.

الخطوات التي ستقوم بها الشركة لمعالجة ما ورد في رأي مراقب الحسابات

The company is currently working on settling its outstanding liabilities with the banks. Agreements have already been reached with some of them, and efforts are ongoing with the remaining banks.

 

الشركة الآن بصدد العمل على تسوية مديونياتها مع البنوك والتي تم الاتفاق مع بعضها بالفعل وجاري العمل مع باقي البنوك.
الجدول الزمني لتنفيذ الخطوات لمعالجة ما ورد في رأي مراقب الحسابات

 

End of 2026

 

 

نهاية عام 2026
استحقاقات الأسهم (الإجراءات المؤسسية)
حالة التوزيعات{"ElNm":"NoDividend","ElTyp":"NoDividendType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}لا يوجد توزيع أرباحNo dividends declared
توزيعات نقدية{"ElNm":"ProposedCashDividends","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
توزيعات أسهم منحة{"ElNm":"IssueOfBonusShares","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
توزيعات أخرى{"ElNm":"OtherDividend","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
توزيعات نقدية (%){"ElNm":"CashDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
توزيعات أسهم منحة (%){"ElNm":"BonusSharePercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
توزيعات أخرى (%){"ElNm":"OtherDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
زيادة رأس المال{"ElNm":"CapitalIncrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
علاوة الإصدار{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
تخفيض رأس المال{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
[Show] Legend