Mashaer K S C P : النتائج المالية عن الفترة المنتهية في 31-03-2024

ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ لﻮﺣ ﺮﯾﺮﻘﺗ ةرادﻹا ﺲﻠﺠﻣ ءﺎﻀﻋأ ةدﺎﺴﻟا تاﺮﻀﺣ ﻰﻟإ

.ع.ك.م.ش ﺔﻀﺑﺎﻘﻟا ﺮﻋﺎﺸﻣ ﺔﻛﺮﺷ

ﺔﻣﺪﻘﻣ ﺎﮭﺗﺎﻛﺮﺷو ("مﻷا ﺔﻛﺮﺸﻟا") .ع.ك.م.ش ﺔﻀﺑﺎﻘﻟا ﺮﻋﺎﺸﻣ ﺔﻛﺮﺸﻟ ﻖﻓﺮﻤﻟا ﻊﻤﺠﻤﻟا ﻒﺜﻜﻤﻟا ﻲﻠﺣﺮﻤﻟا ﻲﻟﺎﻤﻟا ﺰﻛﺮﻤﻟا نﺎﯿﺑ ﺎﻨﻌﺟار ﺪﻘﻟ ﺔﯾﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟاو ﻞﻣﺎﺸﻟا ﻞﺧﺪﻟاو ﺮﺋﺎﺴﺨﻟا وأ حﺎﺑرﻷا تﺎﻧﺎﯿﺑو 2024 سرﺎﻣ 31 ﻲﻓ ﺎﻤﻛ ("ﺔﻋﻮﻤﺠﻤﻟا" ـﺑ ًﺎﻌﻣ ﺎﮭﯿﻟإ رﺎﺸﯾ) ﺔﻌﺑﺎﺘﻟا مﻷا ﺔﻛﺮﺸﻟا ةرادإ نإ .ﺦﯾرﺎﺘﻟا ﻚﻟﺬﺑ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻔﻟ ﮫﺑ ﺔﻘﻠﻌﺘﻤﻟا ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻜﻠﻤﻟا قﻮﻘﺣ ﻲﻓ تاﺮﯿﻐﺘﻟاو ﺮﯾﺮﻘﺘﻟا" :34 ﻲﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا رﺎﯿﻌﻤﻟ ًﺎﻘﻓو ﺎﮭﺿﺮﻋو ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا هﺬھ داﺪﻋإ ﻦﻋ ﺔﻟوﺆﺴﻤﻟا ﻲھ

.ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا هﺬﮭﻟ ﺎﻨﺘﻌﺟاﺮﻣ ﺔﺠﯿﺘﻧ ﻦﻋ ﺮﯿﺒﻌﺘﻟا ﻲھ ﺎﻨﺘﯿﻟوﺆﺴﻣ نإ ."ﻲﻠﺣﺮﻤﻟا ﻲﻟﺎﻤﻟا

ﺔﻌﺟاﺮﻤﻟا قﺎﻄﻧ ﻞﻘﺘﺴﻤﻟا تﺎﺑﺎﺴﺤﻟا ﺐﻗاﺮﻣ ﻞﺒﻗ ﻦﻣ ةﺬﻔﻨﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ" 2410 ﻲﻟوﺪﻟا رﺎﯿﻌﻤﻠﻟ ًﺎﻘﻓو ﺎﻨﺘﻌﺟاﺮﻤﺑ ﺎﻨﻤﻗ ﺪﻘﻟ ﻦﯿﻔظﻮﻤﻟا ﻰﻟإ ﺔﯿﺴﯿﺋر ﺔﻔﺼﺑ تارﺎﺴﻔﺘﺳﻻا ﮫﯿﺟﻮﺗ ﻲﻓ ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ ﻞﺜﻤﺘﺗ .ﺔﻌﺟاﺮﻤﻟا مﺎﮭﻤﺑ ﻖﻠﻌﺘﻤﻟا "ةﺄﺸﻨﻤﻠﻟ ﻞﻗأ ﺔﻌﺟاﺮﻤﻟا قﺎﻄﻧ نإ .ﺔﻌﺟاﺮﻤﻠﻟ ىﺮﺧﻷا تاءاﺮﺟﻹاو ﺔﯿﻠﯿﻠﺤﺘﻟا تاءاﺮﺟﻹا ﻖﯿﺒﻄﺗو ﺔﯿﺒﺳﺎﺤﻤﻟاو ﺔﯿﻟﺎﻤﻟا رﻮﻣﻷا ﻦﻋ ﻦﯿﻟوﺆﺴﻤﻟا ﺔﻓﺎﻜﺑ ﻢﻠﻋ ﻰﻠﻋ ﺎﻨﻧﺄﺑ ﺪﯿﻛﺄﺗ ﻰﻠﻋ لﻮﺼﺤﻟا ﺎﻨﻨﻜﻤﯾ ﻻ ﮫﻧﺈﻓ ،ﮫﯿﻠﻋو ﺔﯿﻟوﺪﻟا ﻖﯿﻗﺪﺘﻟا ﺮﯿﯾﺎﻌﻤﻟ ًﺎﻘﻓو ﻢﺘﯾ يﺬﻟا ﻖﯿﻗﺪﺘﻟا قﺎﻄﻧ ﻦﻣ ﺮﯿﺒﻛ ﻞﻜﺸﺑ

.ﻖﯿﻗﺪﺘﻟﺎﺑ ﻖﻠﻌﺘﯾ ًﺎﯾأر يﺪﺒﻧ ﻻ ﺎﻨﻧﺈﻓ ﻲﻟﺎﺘﻟﺎﺑو ،ﻖﯿﻗﺪﺘﻟا ﻲﻓ ﺎھﺪﯾﺪﺤﺗ ﻦﻜﻤﯾ ﻲﺘﻟا ﺔﻣﺎﮭﻟا رﻮﻣﻷا

ﺔﺠﯿﺘﻨﻟا ﻢﺘﯾ ﻢﻟ ﺔﻘﻓﺮﻤﻟا ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نﺄﺑ دﺎﻘﺘﻋﻻا ﺐﺟﻮﺘﺴﯾ ﺎﻣ ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ﮫﻧﺈﻓ ،ﺎﻨﺘﻌﺟاﺮﻣ ﻰﻟإ ادﺎﻨﺘﺳا

.34 ﻲﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا رﺎﯿﻌﻤﻟ ًﺎﻘﻓو ،ﺔﯾدﺎﻤﻟا ﻲﺣاﻮﻨﻟا ﻊﯿﻤﺟ ﻦﻣ ،ﺎھداﺪﻋإ

ىﺮﺧﻷا ﺔﯿﺑﺎﻗﺮﻟاو ﺔﯿﻧﻮﻧﺎﻘﻟا تﺎﺒﻠﻄﺘﻤﻟا لﻮﺣ ﺮﯾﺮﻘﺗ ﺮﺗﺎﻓﺪﻟا ﻲﻓ دراو ﻮھ ﺎﻣ ﻊﻣ ﺔﻘﻔﺘﻣ ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نﺈﻓ ،ﺎﻨﺘﻌﺟاﺮﻣ ﻰﻟإ ًادﺎﻨﺘﺳاو ،ﻚﻟذ ﻰﻟإ ﺔﻓﺎﺿﻹﺎﺑ تﺎﻛﺮﺸﻟا نﻮﻧﺎﻘﻟ ﺔﯾدﺎﻣ تﺎﻔﻟﺎﺨﻣ ﺔﯾأ دﻮﺟو ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ﺎﻧدﺎﻘﺘﻋاو ﺎﻨﻤﻠﻋ ﮫﯿﻟإ ﻞﺻو ﺎﻤﺒﺴﺣ ﮫﻧأ ﻦﯿﺒﻧ ﺎﻤﻛ .مﻷا ﺔﻛﺮﺸﻠﻟ ﺔﯿﺒﺳﺎﺤﻤﻟا ﺔﻛﺮﺸﻠﻟ ﻲﺳﺎﺳﻷا مﺎﻈﻨﻠﻟ وأ ﺲﯿﺳﺄﺘﻟا ﺪﻘﻌﻟ وأ ،ﺎﮭﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو ﺔﯾﺬﯿﻔﻨﺘﻟا ﮫﺘﺤﺋﻻو ﮫﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو 2016 ﺔﻨﺴﻟ 1 ﻢﻗر ﺎھﺰﻛﺮﻣ وأ مﻷا ﺔﻛﺮﺸﻟا طﺎﺸﻧ ﻰﻠﻋ ًﺎﯾدﺎﻣ ًاﺮﯿﺛﺄﺗ ﮫﻟ نﻮﻜﯾ ﺪﻗ ﮫﺟو ﻰﻠﻋ 2024 سرﺎﻣ 31 ﻲﻓ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻓ لﻼﺧ ،مﻷا

.ﻲﻟﺎﻤﻟا

ﺔﻨﺴﻟ 7 ﻢﻗر نﻮﻧﺎﻘﻟا مﺎﻜﺣﻷ تﺎﻔﻟﺎﺨﻣ ﺔﯾأ دﻮﺟو ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ،ﺎﻧدﺎﻘﺘﻋاو ﺎﻨﻤﻠﻋ ﮫﯿﻟإ ﻞﺻو ﺎﻤﺒﺴﺣو ،ﺎﻨﺘﻌﺟاﺮﻣ لﻼﺧ ﮫﻧأ ًﺎﻀﯾأ ﻦﯿﺒﻧ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻓ لﻼﺧ ﺎﻤﮭﺗﻼﯾﺪﻌﺗو ﺔﯾﺬﯿﻔﻨﺘﻟا ﮫﺘﺤﺋﻻو ﺔﯿﻟﺎﻤﻟا قاروﻷا طﺎﺸﻧ ﻢﯿﻈﻨﺗو لﺎﻤﻟا قاﻮﺳأ ﺔﺌﯿھ ءﺎﺸﻧإ نﺄﺸﺑ 2010

.ﻲﻟﺎﻤﻟا ﺎھﺰﻛﺮﻣ وأ مﻷا ﺔﻛﺮﺸﻟا طﺎﺸﻧ ﻰﻠﻋ ًﺎﯾدﺎﻣ ًاﺮﯿﺛﺄﺗ ﮫﻟ نﻮﻜﯾ ﺪﻗ ﮫﺟو ﻰﻠﻋ 2024 سرﺎﻣ 31 ﻲﻓ

ناﺪﻤﺴﻟا ﷲﺪﺒﻋ ﻢﯾﺮﻜﻟا ﺪﺒﻋ أ ﺔﺌﻓ 208 ﻢﻗر تﺎﺑﺎﺴﺤﻟا ﻲﺒﻗاﺮﻣ ﻞﺠﺳ ﻎﻧﻮﯾو ﺖﺴﻧرإ ﻢھﺎﻛﺮﺷو ﻲﻤﯿﺼﻌﻟاو نﺎﺒﯿﻌﻟا

2024 ﻮﯾﺎﻣ 5

ﺖﯾﻮﻜﻟا

Ernst & Young	Tel: [phone]
Al Aiban, Al Osaimi & Partners	Fax: [phone]
P.O. Box 74	[e-mail]
18-20 Floor, Baitak Tower	ey.com/mena
Ahmed Al Jaber Street
Safat Square 13001, Kuwait

REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OF MASHAER HOLDING COMPANY K.S.C.P.

Introduction

We have reviewed the accompanying interim condensed consolidated statement of financial position of Mashaer Holding Company K.S.C.P. ("the Parent Company") and its Subsidiaries (collectively, the "Group") as at 31 March 2024, and the related interim condensed consolidated statement of profit or loss, interim condensed consolidated statement of comprehensive income, interim condensed consolidated statement of cash flows and interim condensed consolidated statement of changes in equity for the three- month period then ended. The management of the Parent Company is responsible for the preparation and presentation of this interim condensed consolidated financial information in accordance with International Accounting Standard (IAS) 34: 'Interim Financial Reporting' (IAS 34). Our responsibility is to express a conclusion on this interim condensed consolidated financial information based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

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.

Report on Other Legal and Regulatory Requirements

Furthermore, based on our review, the interim condensed consolidated financial information is in agreement with the books of accounts of the Parent Company. We further report that, to the best of our knowledge and belief, we have not become aware of any material violations of the Companies Law No. 1 of 2016, as amended, and its executive regulations, as amended, or of the Parent Company's Memorandum of Incorporation and Articles of Association, during the three-month period ended 31 March 2024 that might have had a material effect on the business of the Parent Company or on its financial position.

We further report that, during the course of our review, to the best of our knowledge and belief, we have not become aware of any violations of the provisions of Law No. 7 of 2010 concerning establishment of Capital Markets Authority "CMA" and organization of security activity and its executive regulations, as amended, during the three-month period ended 31 March 2024 that might have had a material effect on the business of the Parent Company or on its financial position.

ABDULKARIM ALSAMDAN

LICENCE NO. 208-A

EY

AL AIBAN, AL OSAIMI & PARTNERS

5 May 2024

Kuwait