Name of reporting entityAdvanced Technology Company (K.S.C.Public)Advanced Technology Company (K.S.C.Public)
Reporting period start date01-Apr-20262026-04-01
Reporting period end date30-Jun-20262026-06-30
Sector of Reporting EntityHealth CareHealth Care
Type of firmHealth CareHealth Care
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"}(10,040,956)-10040956{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(3,538,106)-3538106{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(183.7947%)-1.837947
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(51.420)-51.42{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(17.870)-17.87{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(187.7448%)-1.877448
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}194,938,060194938060{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}229,844,376229844376{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(15.1869%)-0.151869
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}292,010,261292010261{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}335,508,533335508533{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(12.9649%)-0.129649
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}185,194,145185194145{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}177,560,801177560801{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4.299%0.04299
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}257,730,036257730036{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}272,612,837272612837{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(5.4593%)-0.054593
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}42,838,58942838589{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}66,758,31266758312{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(35.8303%)-0.358303
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}66,729,67766729677{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}80,213,73480213734{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(16.8102%)-0.168102
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(6,885,775)-6885775{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}173,335173335{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4,072.5243%)-40.725243
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"}(6,133,071)-6133071{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(975,557)-975557{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(528.6738%)-5.286738
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(31.420)-31.42{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4.930)-4.93{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(537.3225%)-5.373225
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}36,299,04536299045{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}46,440,44746440447{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(21.8374%)-0.218374
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4,506,162)-4506162{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}842,131842131{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(635.0904%)-6.350904
Statement
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,420,5801420580
Total Expenditures incurred from dealing with related parties (value, KWD){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(11,688)-11688
Increase/Decrease in Net Profit (Loss) is due to

سبب الانخفاض في صافي الربح خلال الستة أشهر المنتهيه في 30 يونيو 2026 يعود بشكل رئيسي إلى :

  • خسارة إيرادات الصيانه نتيجة تأخير العقود.

 

 

  • انخفاض إيرادات المستهلكات والمحاليل نتيجةً لاضطرابات سلسلة التوريد الناجمة عن التطورات الجيوسياسية الإقليمية الراهنة.

 

  • ارتفاع تكاليف الشحن والتأمين نتيجةً للتطورات الجيوسياسية الإقليمية الراهنة.

 

تجميع الخسارة من شركة تابعة.

 

 

 

 

Decrease in Net Profit for the six-month period ended 30 June 2026 was mainly due to:

  • Loss of maintenance revenue due to delayed contracts.

 

  • Lower consumables & reagent sales because of supply chain disruptions due to current regional geopolitical development.

 

  • Higher freight & insurance charges due to current regional geopolitical development.

  • Consolidation of share of losses from the subsidiary.

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 financial information is not prepared, in all material respects, in accordance with the IAS 34.

Basis of Unqualified Conclusion - Arabic

الاستنتاج

استنادًا إلى مراجعتنا، لم يرد إلى علمنا ما يجعلنا نعتقد أن المعلومات المالية المرحلية المرفقة لم يتم إعدادها، من جميع النواحي المادية، وفقًا لمعيار المحاسبة الدولي 34 - التقارير المالية المرحلية.

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

Not Applicable

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

Not Applicable

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

Not Applicable

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