Period
Particulars
Board of Directors Meeting Date	{"ElNm":"BoardofDirectorsMeetingDate","ElTyp":"dateItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Period	01-Jan-2026 to 30-Jun-2026	01-Jan-2025 to 30-Jun-2025
Statement	Value During the Period	Value 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"}2,374,3012374301	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}3,958,5533958553	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(40.021%)-0.40021
Basic and Diluted Earnings per Share	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}11.98011.98	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}21.96021.96	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(45.4463%)-0.454463
Current Assets	{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}180,205,168180205168	{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}128,655,831128655831	{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}40.0676%0.400676
Total Assets	{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}267,505,981267505981	{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}213,820,753213820753	{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}25.1076%0.251076
Current Liabilities	{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}157,669,104157669104	{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}114,705,539114705539	{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}37.4555%0.374555
Total Liabilities	{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}188,081,821188081821	{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}138,552,542138552542	{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}35.7477%0.357477
Total Equity attributable to the owners of the Parent Company	{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}79,418,39479418394	{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}75,262,56275262562	{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.5218%0.055218
Total Operating Revenue	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}98,377,61898377618	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}94,021,40794021407	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4.6332%0.046332
Net Operating Profit (Loss)	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5,873,1405873140	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,079,4258079425	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(27.3075%)-0.273075
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"}

Period	01-Jan-2026 to 30-Jun-2026
Statement	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(40.021%)-0.40021
Basic and Diluted Earnings per Share	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(45.4463%)-0.454463
Current Assets	{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}40.0676%0.400676
Total Assets	{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}25.1076%0.251076
Current Liabilities	{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}37.4555%0.374555
Total Liabilities	{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}35.7477%0.357477
Total Equity attributable to the owners of the Parent Company	{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.5218%0.055218
Total Operating Revenue	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4.6332%0.046332
Net Operating Profit (Loss)	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(27.3075%)-0.273075
Accumulated Loss / Paid-Up Share Capital	{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

Period	01-Apr-2026 to 30-Jun-2026	01-Apr-2025 to 30-Jun-2025
Statement	Value During the Period	Value 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"}1,269,0561269056	{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2,346,8192346819	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(45.9244%)-0.459244
Basic and Diluted Earnings per Share	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.4006.4	{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}13.02013.02	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(50.8449%)-0.508449
Total Operating Revenue	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}55,008,34155008341	{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}46,906,92446906924	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}17.2713%0.172713
Net Operating Profit (Loss)	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}3,670,2043670204	{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4,110,2464110246	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(10.706%)-0.10706

Period	01-Apr-2026 to 30-Jun-2026
Statement	% change
Net Profit (Loss) represents the amount attributable to the owners of the parent Company	{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(45.9244%)-0.459244
Basic and Diluted Earnings per Share	{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(50.8449%)-0.508449
Total Operating Revenue	{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}17.2713%0.172713
Net Operating Profit (Loss)	{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(10.706%)-0.10706

Period	01-Apr-2026 to 30-Jun-2026
Statement
Increase/Decrease in Net Profit (Loss) is due to	{"ElNm":"IncreaseorDecreaseinNetProfitorLoss","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}textblock_1
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"}683,794683794

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

يرجع سبب إنخفاض صافي الربح الى التالى:

أضطراب معدلات تنفيذ بعض المشاريع نتيجة للأوضاع الجيوسياسية في المنطقة.
صعوبة توريد المواد والمعدات الخاصة بالمشاريع بالمواعيد المحددة.
إرتفاع أسعار المواد والتوريدات وتكاليف الشحن والتأمين بشكل عام.
التأخر في وصول العمالة اللازمة للمشاريع من خارج البلاد عن الجدول الزمنى المعتمد.

The decrease in net profit is attributed to the following:

Disruption in the execution rates of certain projects due to current geopolitical situation in the region.

Difficulty in supplying materials and equipment to projects within the specified deadlines.

Ggeneral escalation in material, supplies prices, and shipping, insurance costs.

Delays in mobilization of required project labor from abroad, deviating from the approved schedule.

Auditor Opinion	English	Arabic
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	{"ElNm":"AuditorsReportOnReviewUnqualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}textblock_2	{"ElNm":"AuditorsReportOnReviewUnqualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}textblock_3
Basis of Qualified Conclusion	{"ElNm":"AuditorsReportOnReviewQualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewQualifiedConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Adverse Conclusion	{"ElNm":"AuditorsReportOnReviewAdverseConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewAdverseConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Disclaimer of Conclusion	{"ElNm":"AuditorsReportOnReviewDisclaimerOfConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsReportOnReviewDisclaimerOfConclusionBasisExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}

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 34 - Interim Financial Reporting.

Basis of Unqualified Conclusion - Arabic

الاستنتاج

استناداً إلى مراجعتنا، فإنه لم يرد إلى علمنا ما يجعلنا نعتقد أن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها، من جميع النواحي المادية، وفقاً لمعيار المحاسبة الدولي 34 - التقارير المالية المرحلية.

Auditor Opinion	English	Arabic
Auditors Opinion	{"ElNm":"AuditorsOpinion","ElTyp":"AuditorsOpinionType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinion","ElTyp":"AuditorsOpinionType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Unqualified Opinion	{"ElNm":"AuditorsOpinionBasisOfUnqualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfUnqualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Qualified opinion	{"ElNm":"AuditorsOpinionBasisOfQualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfQualifiedOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Adverse opinion	{"ElNm":"AuditorsOpinionBasisOfAdverseOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfAdverseOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}
Basis of Disclaimer of opinion	{"ElNm":"AuditorsOpinionBasisOfDisclaimerOfOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}	{"ElNm":"AuditorsOpinionBasisOfDisclaimerOfOpinionExplanatory","ElTyp":"textBlockItemType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}

Period	01-Apr-2026 to 30-Jun-2026
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"}لايوجدلايوجد
Issue Premium	{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}لايوجدلايوجد
Capital Decrease	{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}لايوجدلايوجد

Name of reporting entity	شركة الصناعات الهندسية الثقيلة وبناء السفن ش.م.ك ( عامة )شركة الصناعات الهندسية الثقيلة وبناء السفن ش.م.ك ( عامة )
Reporting period start date	01-Apr-20262026-04-01
Reporting period end date	30-Jun-20262026-06-30
Sector of Reporting Entity	IndustrialsIndustrials
Type of firm	IndustrialsIndustrials
Frequency of reporting	Quarter 2Quarter 2
Description of presentation currency	Kuwaiti DinarKuwaiti Dinar
Conversion Rate
Level of rounding used for monetary values	ActualsActuals
Description of nature of financial statements	ReviewedReviewed
Preparation basis	ConsolidatedConsolidated
Whether company is Local or Foreign	LocalLocal
Board of Directors Meeting Date	12-Aug-20262026-08-12

Period	01-Apr-2026 to 30-Jun-2026
Particulars
The auditor’s opinion as stated in the report	{"ElNm":"AuditorsOpinioninReport","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
A detailed explanation of the situation that called the auditor to express an opinion	{"ElNm":"DetailedExpessionofAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
The steps that the company will take to address what was stated in the auditor’s opinion	{"ElNm":"StepsTakenByCompanytoAddressAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
The timeline for implementing the steps to address what was stated in the auditor's opinion	{"ElNm":"TimelineToInmplementStepsTakenByCompanytoAddressAuditorsOpinion","ElTyp":"textBlockItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}

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