Name of reporting entityشركة اكتتاب القابضةشركة اكتتاب القابضة
Reporting period start date01-Jul-20262026-07-01
Reporting period end date30-Sep-20262026-09-30
Sector of Reporting EntityFinancial Servicesخدمات مالية
Type of firmFinancial Servicesالخدمات المالية
Frequency of reportingQuarter 3الربع الثالث
Description of presentation currencyKuwaiti DinarKuwaiti Dinar
Level of rounding used for monetary valuesActualsActuals
Description of nature of financial statementsReviewedمراجعة
Preparation basisConsolidatedمجمعة
Whether company is Local or ForeignLocalمحلي
Period01-Jan-2026 to 30-Sep-202601-Jan-2025 to 30-Sep-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"}(101,803)-101803{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(90,252)-90252{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(12.7986%)-0.127986
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.031951)-0.031951{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.028326)-0.028326{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(12.7986%)-0.127986
Current Assets{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}8,3838383{"ElNm":"CurrentAssets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}9,4609460{"ElNm":"PercentageChangeinCurrentAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(11.3848%)-0.113848
Total Assets{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,752,6391752639{"ElNm":"Assets","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,706,5111706511{"ElNm":"PercentageChangeinTotalAssets","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}2.7031%0.027031
Current Liabilities{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}744,956744956{"ElNm":"CurrentLiabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}574,781574781{"ElNm":"PercentageChangeinCurrentLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}29.6069%0.296069
Total Liabilities{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}755,620755620{"ElNm":"Liabilities","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}590,757590757{"ElNm":"PercentageChangeinTotalLiabilities","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}27.9071%0.279071
Total Equity attributable to the owners of the Parent Company{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,018,2481018248{"ElNm":"EquityAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,136,9811136981{"ElNm":"PercentageChangeinTotalEquityAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(10.4428%)-0.104428
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(599)-599{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}270270{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(321.8519%)-3.218519
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(599)-599{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}270270{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(321.8519%)-3.218519
Accumulated Loss / Paid-Up Share Capital{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(74.7997%)-0.747997{"ElNm":"AccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(74.5755%)-0.745755{"ElNm":"PercentageChangeinAccumulatedLossbyPaidUpShareCapital","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.3006%)-0.003006
Period01-Jul-2026 to 30-Sep-202601-Jul-2025 to 30-Sep-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"}(18,003)-18003{"ElNm":"ProfitLossAttributableToOwnersOfParent","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(16,702)-16702{"ElNm":"PercentageChangeinNetProfitLossAttributabletoOwnersofParentCompany","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(7.7895%)-0.077895
Basic and Diluted Earnings per Share{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.00565)-0.00565{"ElNm":"BasicAndDilutedEarningsLossPerShare","ElTyp":"perShareItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(0.005242)-0.005242{"ElNm":"PercentageChangeinBasicandDilutedEarningsperShare","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}(7.7895%)-0.077895
Total Operating Revenue{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00{"ElNm":"TotalOperatingRevenue","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,1471147{"ElNm":"PercentageChangeinTotalOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Net Operating Profit (Loss){"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}00{"ElNm":"NetOperatingProfitLoss","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}1,1471147{"ElNm":"PercentageChangeinNetOperatingRevenue","ElTyp":"percentItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Statement Value
Total Revenue realized from dealing with related parties (value, KWD){"ElNm":"TotalRevenueRealisedFromRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Total Expenditures incurred from dealing with related parties (value, KWD){"ElNm":"TotalExpendituresIncurredForRelatedParties","ElTyp":"monetaryItemType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}
Increase/Decrease in Net Profit (Loss) is due to - Value

يعزى ارتفاع صافي الخسارة في الربع الثالث 2026 مقارنةً بذات الفترة من عام 2025 بشكل رئيسي إلى:

ارتفاع المصروفات العمومية و الإدارية.

The increase in net loss in Q3 2026

compared to the same period in year 2025 is mainly due

to:

  • An increase in general and administrative expenses.
Auditor OpinionEnglishArabic
Conclusion{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["EnglishMember"],"PerTyp":"CP"}Qualified ConclusionQualified Conclusion{"ElNm":"AuditorsReportOnReviewConclusion","ElTyp":"AuditorsReportOnReviewConclusionType","DimNmList":["LanguageAxis"],"DomNmList":["ArabicMember"],"PerTyp":"CP"}رأي متحفظرأي متحفظ
Basis of Qualified Conclusion - English

Basis of Qualified Conclusion

As explained in Note (8) to the Condensed Consolidated Interim Financial Information, the Group’s management did not provide us with audited financial statements for the associate company (Raya Takaful Insurance Company – KSCC) for the financial year ended 31 December 2025. Therefore, we were unable to conduct the review in accordance with the requirements of the International Standards on Auditing relating to investment in an associate company to ascertain the fairness of its financial statements, the realizability of its assets, and whether there was any material information relating to the associate company during the period, which has substantial doubts about its going concern and the conduct of its activities, given that the Insurance Regulatory Unit had cancelled the associate company’s license.

 

Qualified Conclusion

Based on our review, except as stated in the basis paragraph for the qualified conclusion, nothing has come to our attention that necessitates the belief that the accompanying interim condensed consolidated financial information has not been prepared, in all material respects, in accordance with International Accounting Standard No. 34 “Interim Financial Report”.

Basis of Qualified Conclusion - Arabic

أساس الاستنتاج المتحفظ

كما هو مبين في الايضاح رقم (8) حول المعلومات المالية المرحلية المكثفة المجمعة، لم تقم إدارة المجموعة بتزويدنا ببيانات مالية مدققة للشركة الزميلة (شركة رعاية للتأمين التكافلي – ش.م.ك.م) عن السنة المالية المنتهية في 31 ديسمبر 2025. لذلك لم نستطع القيام بأعمال المراجعة وفق متطلبات المعايير الدولية للمراجعة والمتعلقة بالاستثمار في الشركة الزميلة للتأكد من عدالة بياناتها المالية ومدى تحقق موجوداتها وما اذ كان يوجد أي معلومات جوهرية تتعلق بالشركة الزميلة خلال الفترة، والتي يوجد شكوك جوهرية في استمراريتها وممارسة أنشطتها، نظرا لقيام وحدة تنظيم التامين بإلغاء ترخيص الشركة الزميلة.

 

الاستنتاج المتحفظ

استنادا الى مراجعتنا، وباستثناء ما ورد بفقرة أساس الاستنتاج المتحفظ أعلاه، فإنه لم يرد الى علمنا ما يستوجب الاعتقاد بأن المعلومات المالية المرحلية المكثفة المجمعة المرفقة لم يتم إعدادها، من كافة النواحي المادية، وفقا لمعيار المحاسبة الدولي رقم 34 " التقارير المالية المرحلية".

The auditor’s opinion as stated in the report - Value

لم تقم إدارة المجموعة بتزويدنا ببيانات مالية مدققة للشركة الزميلة (شركة رعاية للتأمين التكافلي – ش.م.ك.م) عن السنة المالية المنتهية في 31 ديسمبر 2025. لذلك لم نستطع القيام بأعمال المراجعة وفق متطلبات المعايير الدولية للمراجعة والمتعلقة بالاستثمار في الشركة الزميلة للتأكد من عدالة بياناتها المالية ومدى تحقق موجوداتها وما اذ كان يوجد أي معلومات جوهرية تتعلق بالشركة الزميلة خلال الفترة، والتي يوجد شكوك جوهرية في استمراريتها وممارسة أنشطتها، نظرا لقيام وحدة تنظيم التامين بإلغاء ترخيص الشركة الزميلة.

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

لم يتم إصدار بيانات مالية مدققة للشركة الزميلة للسنة المالية المنتهية في 31 ديسمبر 2025 حتى تاريخ إعداد البيانات المالية لشركة اكتتاب القابضة للفترة المالية المنتهية كما في 30 سبتمبر 2026. علماً بأن الشركة قد قامت بأخذ مخصص على كامل قيمة الاستثمار وتم الاعتراف بخسائر انخفاض في القيمة وفقاً للمعايير المحاسبية وتم تسجيل قيمة الاستثمار بمبلغ 1 دينار كويتي فقط منذ 30 يونيو 2024، وذلك وفقا للتقييمات السابقة الصادرة من المقيم الخارجي المستقل والملحقات التالية له، والتي صدر أولها بتاريخ 12 أغسطس 2024 وآخرها بتاريخ15 اكتوبر 2026.

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

تعمل الشركة على تحديث التقييم المتعلق بالشركة الزميلة بشكل دوري للتحقق من مدى وجود أي اختلاف جوهري بالقيمة، وكذلك ستعمل الشركة على المتابعة مع إدارة الشركة الزميلة من أجل إصدار بياناتها المالية في مواعيدها المحددة، وتزويد مراقب الحسابات بهذه البيانات فور صدورها. علماً بأن الشركة قد قامت بأخذ مخصص على كامل قيمة الاستثمار ومسجل بقيمة 1 دينار كويتي فقط وذلك وفقاً للتقييمات السابقة الصادرة من المقيم الخارجي المستقل والملحقات التالية له والتي صدر آخرها بتاريخ 15 اكتوبر 2026.

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

1 – 3 أشهر

Corporate ActionsValue
Status of Dividends{"ElNm":"NoDividend","ElTyp":"NoDividendType","DimNmList":[],"DomNmList":[],"PerTyp":"CP"}No dividends declaredلا يوجد توزيع أرباح
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"}
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