Name of reporting entityFIRST INVESTMENT COMPANY SAK.,FIRST INVESTMENT COMPANY SAK.,
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 Date12-Aug-20262026-08-12
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"}(6,048,926)-6048926{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}354,648354648{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,805.614%)-18.05614
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(13.560)-13.56{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}0.8000.8{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,795.000%)-17.95
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11,462,10611462106{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,926,51818926518{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(39.4389%)-0.394389
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}44,196,92744196927{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}80,204,45880204458{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(44.8947%)-0.448947
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5,831,6345831634{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}47,830,58047830580{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(87.8077%)-0.878077
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,795,8679795867{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}50,292,96250292962{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(80.5224%)-0.805224
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}34,358,09434358094{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29,723,02029723020{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}15.5942%0.155942
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}203,702203702{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,242,1581242158{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(83.601%)-0.83601
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(6,050,502)-6050502{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}353,801353801{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,810.1427%)-18.101427
Accumulated Loss / Paid-Up Share Capital{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(38.0681%)-0.380681{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(34.5476%)-0.345476{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(10.1903%)-0.101903
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"}(5,951,941)-5951941{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}499,105499105{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,292.5228%)-12.925228
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(13.350)-13.35{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1.1201.12{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,291.9643%)-12.919643
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(206,503)-206503{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}953,650953650{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(121.654%)-1.21654
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(5,952,789)-5952789{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}498,898498898{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1,293.1876%)-12.931876
Statement
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,5001500
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

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

سبب ارتفاع/انخفاض صافي الربح (الخسارة)

  • Impairment of investment in associates amounting KD 4,273,440.

  • Impairment of intangible assets amounting KD 268,969.

  • Change in fair value of an investment property loss 431,000.

  • Taxation provision amounting KD 638,763.

  • إنخفاض قيمة الاستثمار في شركات زميلة بمبلغ 4,273,440 دينار كويتي .

  • إنخفاض قيمة موجودات غير ملموسة بمبلغ 268,969 دينار كويتي .

  • خسارة التغير قي القيمة العادلة لعقار استثماري بمبلغ 431,000 دينار كويتي .

  • مخصص ضرائب بمبلغ 638,763 دينار كويتي .

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 IAS 34.

Basis of Unqualified Conclusion - Arabic

 

 

النتيجة

استنادا إلى مراجعتنا، لم يرد إلى علمنا ما يستوجب الاعتقاد بأن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها، من جميع النواحي المادية، وفقاً لمعيار المحاسبة الدولي 34.

 

 

The auditor’s opinion as stated in the report

N/A

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

N/A

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

N/A

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

N/A

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"}00
Issue Premium{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
Capital Decrease{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00
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