Consolidated Statement of Comprehensive Income

For the year ended 31 December 2024

2024 2023
KD 000’s KD 000’s (Restated)The attached notes 1 to 31 form part of this consolidated financial statements.
Profit for the year 31,822 29,529
Other comprehensive (loss) income:
Items that are or may be subsequently reclassified to consolidated statement of income
  • Exchange differences on translation of foreign operations
(14,569) (145)
  • Change in fair value of financial assets at FVOCI (debt instruments)
(1,077) (630)
  • Share of other comprehensive income in investment in associates
(672) (570)
  • Other comprehensive income recycled to profit or loss on sale of associate
(403) ‑
  • Insurance finance income (expense) for insurance contracts issued
389 (869)
  • Finance (expense) income from reinsurance contracts held
(214) 445
  • Hyperinflation impact
4,074 2,457
(12,472) 688
Items that will not subsequently reclassified to consolidated statement of income:
  • Change in fair value of financial assets at FVOCI
5,576 537
  • Share of other comprehensive (loss) income in investment in associates
(71) 101
  • Revaluation of property and equipment
(2,057) 1,303
  • Remeasurement of end of service benefits
359 8
3,807 1,949
Other comprehensive (loss) income for the year (8,665) 2,637
Total comprehensive income for the year 23,157 32,166
Attributable to:
Equity holders of the Parent Company 18,407 24,766
Non‑controlling interests 4,750 7,400
23,157 32,166

The attached notes 1 to 31 form part of this consolidated financial statements.