| Name of reporting entity | National International Holding Company K.S.C.PNational International Holding Company K.S.C.P |
| Reporting period start date | 01-Jul-20262026-07-01 |
| Reporting period end date | 30-Sep-20262026-09-30 |
| Sector of Reporting Entity | Financial ServicesFinancial Services |
| Type of firm | Financial ServicesFinancial Services |
| Frequency of reporting | Quarter 3Quarter 3 |
| 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 |
| Period | 01-Jan-2026 to 30-Sep-2026 | 01-Jan-2025 to 30-Sep-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"}(510,744)-510744 | {"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2,735,2312735231 | {"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(118.6728%)-1.186728 |
| Basic and Diluted Earnings per Share | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(2.000)-2 | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}10.71010.71 | {"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(118.6741%)-1.186741 |
| Current Assets | {"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}13,315,22713315227 | {"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}17,744,45417744454 | {"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(24.9612%)-0.249612 |
| Total Assets | {"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}53,284,78853284788 | {"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}57,651,47357651473 | {"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(7.5743%)-0.075743 |
| Current Liabilities | {"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,934,6531934653 | {"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,908,5311908531 | {"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1.3687%0.013687 |
| Total Liabilities | {"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5,153,1505153150 | {"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,288,7816288781 | {"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(18.058%)-0.18058 |
| Total Equity attributable to the owners of the Parent Company | {"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}42,777,60842777608 | {"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}44,560,42244560422 | {"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(4.0009%)-0.040009 |
| Total Operating Revenue | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2,646,9002646900 | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}6,350,7396350739 | {"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(58.3214%)-0.583214 |
| Net Operating Profit (Loss) | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(483,470)-483470 | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2,837,5682837568 | {"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(117.0382%)-1.170382 |
| 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-Jul-2026 to 30-Sep-2026 | 01-Jul-2025 to 30-Sep-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"}64,12064120 | {"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,505,2591505259 | {"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(95.7403%)-0.957403 |
| Basic and Diluted Earnings per Share | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}0.2500.25 | {"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}5.8905.89 | {"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(95.7555%)-0.957555 |
| Total Operating Revenue | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,077,7221077722 | {"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2,639,6962639696 | {"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(59.1725%)-0.591725 |
| Net Operating Profit (Loss) | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}93,85793857 | {"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,529,8231529823 | {"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(93.8648%)-0.938648 |
| Statement | Value |
|---|---|
| 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"}00 |
Losses from associate company
| 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 International Accounting Standard No. (34) “Interim Financial Reporting”.
الاستنتاج
استناداً إلى مراجعتنا، فإنه 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".
الشركة الوطنية الدولية القابضة
شركة مساهمة كويتية عامة
دولة الكويت
تقرير عن مراجعة المعلومات المالية المرحلية المجمعة المكثفة إلى السادة أعضاء مجلس الإدارة
مقدمة
لقد قمنا بمراجعة بيان المركز المالي المرحلي المجمع المكثف المرفق للشركة الوطنية الدولية القابضة (شركة مساهمة كويتية عامة)
"الشركة الأم" وشركاتها التابعة "يشار إليهم مجتمعين بالمجموعة" كما فـي 30 سبتمبر 2026، وبيانات الدخل والدخل الشامل والتغيرات في حقوق الملكية والتدفقات النقدية المرحلية المجمعة المكثفة لفترة التسعة أشهر المنتهية في ذلك التاريخ. إن إدارة الشركة الأم هي المسئولة عن إعداد وعرض هذه المعلومات المالية المرحلية المجمعة المكثفة وفقا لمعيار المحاسبة الدولي رقم (34) "التقارير المالية المرحلية". إن مسئوليتنا هي إبداء استنتاج حول هذه المعلومات المالية المرحلية المجمعة المكثفة بناءً على مراجعتنا.
نطاق المراجعة
لقد تمت مراجعتنا وفقاً للمعيار الدولي المتعلق بمهام المراجعة 2410 "مراجعة المعلومات المالية المرحلية من قبل المدقق المستقل للمنشأة".
إن أعمال مراجعة المعلومات المالية المرحلية تتضمن بصورة أساسية إجراء استفسارات من الأشخاص المسئولين عن الأمور المالية والمحاسبية وتطبيق إجراءات تحليلية وإجراءات مراجعة أخرى. إن المراجعة أقل إلى حد كبير في نطاقها من التدقيق الذي يتم وفقاً لمعايير التدقيق الدولية، وبالتالي فهي لا تمكننا من الحصول على تأكيد بأننا على دراية بكافة الأمور الهامة التي يمكن تحديدها من خلال أعمال التدقيق. وبناءً عليه فإننا لا نبدي رأي تدقيق.
الاستنتاج
استناداً إلى مراجعتنا، فإنه 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".
تقرير عن الأمور القانونية والتنظيمية الأخرى
استناداً إلى مراجعتنا أيضاً، فإن المعلومات المالية المرحلية المجمعة المكثفة تتفق مع ما هو وارد بدفاتر الشركة الأم، وأنه في حدود المعلومات التي توافرت لدينا، لـم يرد إلى علمنا ما يشير إلى وجود أية مخالفات خلال فترة التسعة أشهر المنتهية في 30 سبتمبر 2026لأحكام قانون الشركات رقم 1 لسنة 2016 ولائحته التنفيذية وتعديلاتهما اللاحقة أو لعقد التأسيس والنظام الأساسي للشركة الأم، وتعديلاتهما اللاحقة، على وجه يؤثر مادياً في نشاط المجموعة أو في مركزها المالي المجمع.
نبين أيضاً أنه خلال مراجعتنا، لم يرد إلى علمنا وجود أي مخالفات مادية لأحكام القانون رقم 7 لسنة 2010 في شأن هيئة أسواق المال ولائحته التنفيذية وتعديلاتهما اللاحقة، خلال فترة التسعة أشهر المنتهية في 30 سبتمبر 2026 على وجه قد يؤثر مادياً في نشاط المجموعة أو مركزها المالي المجمع.
________________________
بدر عبدالله الوزان
سجل مراقبي الحسابات رقم 62 فئة أ
ديلويت وتوش – الوزان وشركاه
الكويت في 8 نوفمبر 2026
| Corporate Actions | Value |
|---|---|
| Status of Dividends | {"ElNm":"NoDividend","ElTyp":"NoDividendType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}Dividends declaredDividends declared |
| Cash Dividends | {"ElNm":"ProposedCashDividends","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Bonus Share | {"ElNm":"BonusShare","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Other Dividend | {"ElNm":"OtherDividend","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Cash Dividends (%) | {"ElNm":"CashDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Bonus Share (%) | {"ElNm":"BonusSharePercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Other Dividend (%) | {"ElNm":"OtherDividendPercentage","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Capital Increase | {"ElNm":"CapitalIncrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Issue Premium | {"ElNm":"IssuePremium","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |
| Capital Decrease | {"ElNm":"CapitalDecrease","ElTyp":"stringItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"} |