Name of reporting entityOsoul Investment CompanyOsoul Investment Company
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 Date11-Aug-20262026-08-11
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"}199,163199163{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}850,074850074{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(76.5711%)-0.765711
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1.5801.58{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.7206.72{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(76.4881%)-0.764881
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,706,6199706619{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,866,9079866907{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1.6245%)-0.016245
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}20,836,34420836343.72648{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}19,891,15219891152.118431{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4.7518%0.047518
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,465,1451465145{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,585,8441585844{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(7.611%)-0.07611
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,850,3146850313.72648{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,167,4746167474.118431{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11.0716%0.110716
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}13,986,03013986030{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}13,723,67813723678{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1.9117%0.019117
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}665,691665691{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,311,2551311255{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(49.2325%)-0.492325
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}316,697316697{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}993,030993030{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(68.108%)-0.68108
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"}(5,042)-5042{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,149,7071149707{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(100.4385%)-1.004385
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.040)-0.04{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9.0909.09{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(100.440%)-1.0044
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}245,628245628{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,382,3731382373{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(82.2314%)-0.822314
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}49,48149481{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,221,7221221722{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(95.9499%)-0.959499
Statement
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
Total Expenditures incurred from dealing with related parties (value, KWD){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}89,82489824
Increase/Decrease in Net Profit (Loss) is due to

يرجع سبب إنخفاض الأرباح بشكل رئيسي إلى انخفاض حصة الشركة في أرباح شركة زميلة، إلى جانب انخفاض صافي إيرادات الاستثمارات، وكذلك زيادة المصاريف الأخرى.

 

The decrease in net profit is mainly due to the decrease in the share of result of the associate company, in addition to the decrease in revenues from investments and the increase of other expenses.

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

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 International Accounting Standard No. (34) “Interim Financial Reporting”.

Basis of Unqualified Conclusion - Arabic

الاستنتاج

استناداً إلى مراجعتنا، لم يرد إلى علمنا ما يجعلنا نعتقد أن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها، من جميع النواحي

المادية، وفقًا لمعيار المحاسبة الدولي 34 "التقارير المالية المرحلية" .

The auditor’s opinion as stated in the report

N.A لاينطبق/

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

N.A لاينطبق/

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

N.A لا ينطبق/

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

N.A لا ينطبق/

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"}N.AN.A
Issue Premium{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}N.AN.A
Capital Decrease{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}N.AN.A
Legend
[Show]