| Name of reporting entity | Boubyan Petrochemical Company K.S.C.P.Boubyan Petrochemical Company K.S.C.P. |
| Reporting period start date | 01-May-20262026-05-01 |
| Reporting period end date | 31-Jul-20262026-07-31 |
| Sector of Reporting Entity | Basic MaterialsBasic Materials |
| Type of firm | Basic MaterialsBasic Materials |
| Frequency of reporting | Quarter 1Quarter 1 |
| Description of presentation currency | Kuwaiti DinarKuwaiti Dinar |
| 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-May-2026 to 31-Jul-2026 | 01-May-2025 to 31-Jul-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"}4,213,0414213041 | {"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}4,011,6264011626 | {"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.0208%0.050208 |
| Basic and Diluted Earnings per Share | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7.5207.52 | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7.1607.16 | {"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.0279%0.050279 |
| Current Assets | {"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}126,740,618126740618 | {"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}120,335,538120335538 | {"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.3227%0.053227 |
| Total Assets | {"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}627,400,646627400646 | {"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}635,768,178635768178 | {"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(1.3161%)-0.013161 |
| Current Liabilities | {"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}111,752,539111752539 | {"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}93,211,76493211764 | {"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}19.891%0.19891 |
| Total Liabilities | {"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}363,557,026363557026 | {"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}366,858,088366858088 | {"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.8998%)-0.008998 |
| Total Equity attributable to the owners of the Parent Company | {"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}229,325,302229325302 | {"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}235,803,068235803068 | {"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(2.7471%)-0.027471 |
| Total Operating Revenue | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29,276,42529276425 | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}30,543,64630543646 | {"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4.1489%)-0.041489 |
| Net Operating Profit (Loss) | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}7,445,3327445332 | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,506,5028506502 | {"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(12.4748%)-0.124748 |
| 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"} |
| Statement | |
|---|---|
| Total Revenue realized from dealing with related parties (value, KWD) | {"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}61,28461284 |
| Total Expenditures incurred from dealing with related parties (value, KWD) | {"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}182,828182828 |
|
Increase in the profit for the first quarter ended 31 July 2026 is primarily due to enhanced performance of the education sector. |
يرجع الارتفاع في صافي الربح للربع الأول المنتهي في 31 يوليو 2026 بشكل رئيسي إلى تحسن أداء قطاع التعليم. |
| 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 |
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.
النتيجة
استنادا إلى مراجعتنا، فإنه 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.
Not applicable
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| 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 ينطبقNot applicable لا ينطبق |
| Issue Premium | {"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not applicable لا ينطبقNot applicable لا ينطبق |
| Capital Decrease | {"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Not applicable لا ينطبقNot applicable لا ينطبق |