Name of reporting entityThe Kuwait Company for Process Plant Construction and Contracting k.p.s.c.The Kuwait Company for Process Plant Construction and Contracting k.p.s.c.
Reporting period start date01-Apr-20262026-04-01
Reporting period end date30-Jun-20262026-06-30
Sector of Reporting EntityIndustrialsIndustrials
Type of firmIndustrialsIndustrials
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"}1,254,6131254613{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,036,3661036366{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}21.0589%0.210589
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9.4109.41{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7.7707.77{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}21.1068%0.211068
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}47,437,76947437769{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}33,554,41933554419{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}41.3756%0.413756
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}71,092,38071092380{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}53,690,49153690491{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}32.4115%0.324115
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29,259,29529259295{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}15,835,75215835752{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}84.7673%0.847673
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}32,733,68732733687{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}18,956,97818956978{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}72.6736%0.726736
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}38,358,69338358693{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}34,733,51334733513{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}10.4371%0.104371
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}28,910,86328910863{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}14,992,33414992334{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}92.8376%0.928376
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}902,764902764{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}485,224485224{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}86.051%0.86051
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"}841,047841047{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}478,461478461{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}75.7817%0.757817
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6.3106.31{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}3.5903.59{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}75.766%0.75766
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}14,625,24014625240{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,853,7558853755{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}65.1869%0.651869
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}736,510736510{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}70,16370163{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}949.7128%9.497128
Statement
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}387,895387895
Total Expenditures incurred from dealing with related parties (value, KWD){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}350,193350193
Increase/Decrease in Net Profit (Loss) is due to

حققت الشركة الكويتية لبناء المعامل والمقاولات صافي ربح خلال الفترة المالية المنتهية في 30 يونيو 2026 اعلى مقارنةً بنفس الفترة من العام السابق، ويعود ذلك بشكل رئيسي إلى ارتفاع مجمل الربح نتيجة ارتفاع هوامش الربحية لبعض مشاريع الشركة الحالية.

 

 

Kuwait Company for Process Plant Construction and Contracting achieved a net profit for the financial period ended 30 June 2026 higher than the corresponding period of the previous year, mainly due to the increase in gross profit resulting from higher profit margins on certain ongoing projects.

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 المجمعة المكثفة المرفقة لـم يتم إعدادها، من جميع النواحي المادية، وفقاً لمعيار المحاسبة الدولي رقم (34) "التقارير المالية المرحلية".

The auditor’s opinion as stated in the report

Not Applicable

لا ينطبق /

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

Not Applicable

لا ينطبق /

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

Not Applicable

لا ينطبق /

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

Not Applicable

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"}Not Applicable لا ينطبق /Not Applicable لا ينطبق /
Issue Premium{"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not Applicable لا ينطبق /Not Applicable لا ينطبق /
Capital Decrease{"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not Applicable لا ينطبق /Not Applicable لا ينطبق /
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