	English [member]
Start Date	2021-04-01	2020-04-01
End Date	2021-06-30	2020-06-30
Filing information [line items]
Disclosure of entity information [abstract]
Name of reporting entity	Batic Investments and Logistics Co.
Company symbol code\| ISIN code	4110 \| SA0007879808
Sector\| Industry group	Industrials \| Road and Rail
Disclosure of document information [abstract]
Whether entity wants to report opening statement of financial position	No
Period covered by financial statements	Quarter 2
Reporting period start date	2021-04-01	2020-04-01
Reporting period end date	2021-06-30	2020-06-30
Description of nature of financial statements	Consolidated
Status of financial statements	Reviewed
Description of presentation currency	Saudi Arabia, Riyals
Level of rounding used in financial statements	Actuals
Method of presentation of statement of financial position	Current, non-current
Method of presentation of statement of income	Function of expense

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2021-04-01	2021-04-01
End Date	2021-06-30	2021-06-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Ibrahim Ahmed Al-Bassam
Registration number of auditor	License No. 337
Details of audit firm [abstract]
Name of audit firm	Ibrahim Ahmed Al Bassam com.
Registration number of audit firm	520/11/323
Contact number of audit firm	112065333
Address of audit firm	P.O 69658 Riyadh 11557 KSA

	English [member]
Start Date	2021-04-01
End Date	2021-06-30
Auditors report [line items]
Disclosures of auditors report [text block]	We have reviewed the accompanying interim consolidated statement of financial position of Batic Investment And Logistic Company (the “Company”) and its subsidiaries together (the “Group”) as at 30 June 2021 and the related interim consolidated statement of comprehensive income for the three- and six-month periods then ended, and the interim consolidated statements of changes in equity and cash flows for the six-month period then ended, and a summary of significant accounting policies and other explanatory notes
Contents of auditors report [abstract]
Nature of auditors opinion	Unmodified opinion
Auditors opinion	Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial statements are not prepared, in all material respects, in accordance with IAS 34 that is endorsed in the Kingdom of Saudi Arabia.
Basis of opinion	We conducted our review in accordance with International Standard on Review Engagement 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, that is endorsed in the Kingdom of Saudi Arabia. A review of interim consolidated financial statements 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 that are endorsed in the Kingdom of Saudi Arabia 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.
Responsibilities of management and those charged with governance for financial statements	Management is responsible for the preparation and presentation of these interim condensed consolidated financial statements in accordance with International Accounting Standard 34 - “Interim Financial Reporting” (“IAS 34”) that is endorsed in the Kingdom of Saudi Arabia
Auditors responsibilities for audit of financial statements	Our responsibility is to express a conclusion on these interim condensed consolidated financial statements based on our review
Date of signing audit report by auditor	2021-08-19

Start Date	2021-01-01	2020-01-01	2020-01-01
End Date	2021-06-30	2020-06-30	2020-12-31
Statement of financial position [abstract]
Assets [abstract]
Current assets [abstract]
Bank balances and cash	31,926,541	22,126,244	55,916,657
Trade accounts receivable	171,632,400	166,565,573	160,774,160
Inventories	9,768,911	9,722,928	9,858,125
Other current assets	70,789,982	86,282,213	56,500,230
Total	284,117,834	284,696,958	283,049,172
Total current assets	284,117,834	284,696,958	283,049,172
Non-current assets [abstract]
Financial assets, non-current	2,042,704	2,042,704	2,042,704
Property, plant and equipment	191,922,955	168,189,654	202,608,670
Assets subject to finance lease	207,408,190		198,101,088
Goodwill	78,245,709	78,245,709	78,245,709
Intangible assets other than goodwill, net	5,079,377	6,330,643	5,734,943
Investment properties	38,546,272	41,259,351	41,236,189
Other non-current assets	38,239,256	10,745,084	14,474,118
Total non-current assets	561,484,463	306,813,145	542,443,421
Total assets	845,602,297	591,510,103	825,492,593
Liabilities and equity [abstract]
Liabilities [abstract]
Current liabilities [abstract]
Current portion of long term loans	20,019,096	12,913,809	13,894,203
Short term borrowings	45,000,000	30,000,000	42,000,000
Trade accounts payables	11,394,684	13,574,314	12,847,467
Accrued expenses	38,875,529	31,694,881	32,895,161
Finance lease, current	4,026,706	3,347,441	3,363,986
Zakat payable	2,896,630	7,067,996	6,306,110
Dividends payable	18,890,817	18,916,654	18,893,933
Other current liabilities	4,748,400		4,748,400
Total	145,851,862	117,515,095	134,949,260
Total current liabilities	145,851,862	117,515,095	134,949,260
Non-current liabilities [abstract]
Debt securities, term loans, borrowings and sukuks in issue	99,214,612	63,194,755	94,144,894
Employees' terminal benefits	35,634,923	34,547,105	35,984,569
Finance leases, non-current	198,322,527	1,065,570	180,586,418
Other non-current liabilities	5,935,500		8,309,700
Total non-current liabilities	339,107,562	98,807,430	319,025,581
Total liabilities	484,959,424	216,322,525	453,974,841
Equity [abstract]
Shareholder's equity [abstract]
Share capital	300,000,000	300,000,000	300,000,000
Statutory Reserve	48,996,657	48,996,657	48,996,657
Retained earnings (accumulated losses)	9,139,519	14,288,384	9,048,807
Equity attributable to owners of parent	358,136,176	363,285,041	358,045,464
Non-controlling interests	2,506,697	11,902,537	13,472,288
Total equity	360,642,873	375,187,578	371,517,752
Total liabilities and equity	845,602,297	591,510,103	825,492,593

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30
Statement of income [abstract]
Profit (loss) [abstract]
Continuing operations [abstract]
Operating profit (loss) [abstract]
Operating income [abstract]
Gross profit (loss) [abstract]
Revenue	108,595,558	98,051,948	217,885,714	203,681,981
Cost of sales	97,455,488	93,079,707	197,929,591	184,386,855
Gross profit (loss)	11,140,070	4,972,241	19,956,123	19,295,126
Total operating income	11,140,070	4,972,241	19,956,123	19,295,126
Operating expenses [abstract]
General and administrative expenses	11,092,435	10,738,414	21,745,493	21,714,895
Total operating expenses	11,092,435	10,738,414	21,745,493	21,714,895
Operating profit (loss)	47,635	-5,766,173	-1,789,370	-2,419,769
Finance costs	1,513,637	1,222,469	4,273,326	2,616,326
Other income (expenses), net	5,153,446	-764,155	4,061,607	-5,837,844
Profit (loss) before zakat and income tax from continuing operations	3,687,444	-7,752,797	-2,001,089	-10,873,939
Zakat expenses on continuing operations for period	1,119,999	1,023,413	2,419,998	2,080,533
Profit (loss) for period from continuing operations	2,567,445	-8,776,210	-4,421,087	-12,954,472
Profit (loss) for period	2,567,445	-8,776,210	-4,421,087	-12,954,472
Profit (loss), attributable to [abstract]
Profit (loss), attributable to equity holders of parent company	3,853,714	-7,199,350	90,712	-10,312,814
Profit (loss), attributable to non-controlling interests	-1,286,269	-1,576,860	-4,511,799	-2,641,658
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.13	-0.24	0.003	-0.34
Total basic earnings (loss) per share	0.13	-0.24	0.003	-0.34
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.13	-0.24	0.003	-0.34
Total diluted earnings (loss) per share	0.13	-0.24	0.003	-0.34
Weighted average number of equity shares outstanding	30000000	30000000	30000000	30000000

Start Date	2021-04-01	2020-04-01	2021-01-01	2020-01-01
End Date	2021-06-30	2020-06-30	2021-06-30	2020-06-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for period	2,567,445	-8,776,210	-4,421,087	-12,954,472
Total comprehensive income (loss) for period	2,567,445	-8,776,210	-4,421,087	-12,954,472
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to equity holders of parent	3,853,714	-7,199,350	90,712	-10,312,814
Total comprehensive income (loss), attributable to non-controlling interests	-1,286,269	-1,576,860	-4,511,799	-2,641,658

Start Date	2021-01-01	2020-01-01
End Date	2021-06-30	2020-06-30
Statement of cash flows, indirect method [abstract]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss) before zakat and income tax [abstract]
Profit (loss) before zakat and income tax from continuing operations	-2,001,089	-10,873,939
Profit (loss) for period before zakat and income tax	-2,001,089	-10,873,939
Adjustments to reconcile profit (loss) before tax to net cash flows [abstract]
Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments	18,354,276	13,741,280
Adjustments for amortization and impairment (reversal of impairment) of intangible assets	655,567	1,011,864
Adjustments for finance costs	4,273,326	2,616,326
Adjustments for gain (loss) on disposal of property, plant and equipment	41,897	227,457
Adjustment for provision of employees' terminal benefit	-349,647	-3,580,718
Other adjustments to reconcile profit (loss) before tax to net cash flows	-3,108,267	6,888,677
Total adjustments to reconcile profit (loss) before tax to net cash flows	19,783,358	20,449,972
Operating cash flow before working capital changes	17,782,269	9,576,033
Adjustments for working capital changes [abstract]
Adjustments for decrease (increase) in trade accounts receivable, net	-7,093,378	-34,829,664
Adjustments for decrease (increase) in other receivables	-774,095	-7,734,339
Adjustments for increase (decrease) in trade accounts payable	-1,452,782	4,225,660
Adjustments for increase (decrease) in other accounts payable	3,906,216	1,872,027
Net increase (decrease) due to working capital changes	-5,414,039	-36,466,316
Net cash flows from (used in) operations	12,368,230	-26,890,283
Other inflows (outflows) of cash, classified as operating activities [abstract]
Zakat paid, classified as operating activities	5,829,478	39,879
Total other inflows (outflows) of cash, classified as operating activities	-5,829,478	-39,879
Net cash flows from (used in) operating activities	6,538,752	-26,930,162
Cash flows from (used in) investing activities [abstract]
Proceed from sales of property, plant and equipment	627,000	693,955
Purchase of property, plant and equipment	2,203,281	8,093,479
Other inflows (outflows) of cash, classified as investing activities	-33,667,138	-11,143,071
Net cash flows from (used in) investing activities	-35,243,419	-18,542,595
Cash flows from (used in) financing activities [abstract]
Proceeds from debt securities, term loans, borrowings, sukuks and murabahas	26,769,032	35,426,985
Repayment of debt securities, term loans, borrowings, sukuks and murabahas	14,394,338	1,275,079
Repayments of finance lease liabilities	2,645,749	326,820
Dividends paid (other than to non-controlling interest), classified as financing activities	3,116	2,484
Other inflows (outflows) of cash, classified as financing activities	-5,011,278	-396,000
Net cash flows from (used in) financing activities	4,714,551	33,426,602
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-23,990,116	-12,046,155
Net increase (decrease) in cash and cash equivalents	-23,990,116	-12,046,155
Cash and cash equivalents at beginning of period	55,916,657	34,172,399
Cash and cash equivalents at end of period	31,926,541	22,126,244

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2021-04-01
End Date	2021-06-30
Notes forming part of accounts [line items]
Disclosure of notes and other explanatory information [text block]
Disclosure of general information about reporting entity [abstract]
Disclosure of general information about reporting entity [text block]	Batic Investment and Logistics Company (the “Company”) - a Saudi Joint Stock Company - the previous name (Saudi Transport and Investment Company - Mubarrad) was established and registered in Riyadh under Commer-cial Registration No. 1010052902 on 13, Rabi` Al-Akhir ,1404H corresponding to 16 January 1984.Based on the approval of the extraordinary general assembly of the shareholders of the company on 6/7/1438H corresponding to 3/4/2017, the second article of the company's by-law has been amended to change the name of the company from (Saudi Transport and Investment Company - Mubarrad) to (Batic Investment and Logistics Company).
Disclosure of information about major activities of reporting entity [text block]	The principal activities of the company are in general construction of residential buildings and general construc-tions of non-residential buildings, including (schools, hospitals, hotels, etc.), restoration of residential and non-residential buildings, construction and repair of roads, streets, sidewalks and road accessories, finishing build-ings.
Disclosure of other general disclosures about reporting entity [text block]	The company’s head office is located in Riyadh - Al-Olaya District - Al-Arz Street - PO Box 7939.The company's financial year begins on the first of January and ends at the end of December of each calendar year.
Disclosure of basis of preparation of financial statements [abstract]
Disclosure of statement of compliance [text block]	The accompanying condensed consolidated interim financial statements are prepared in accordance with the International Accounting Standards No. (34) “interim financial reporting” that are endorsed in the Kingdom of Saudi Arabia, and other standards and pronouncements endorsed by the Saudi Organization for Certified Public Accountants (SOCPA). The interim condensed consolidated financial statements should be read with the financial statements for the annual year of the group as of December 31, 2020. The interim condensed consolidated financial statements do not include all the information required to prepare a complete set of financial statements prepared in accordance with International Financial Reporting Standards.
Disclosure of basis of measurement [text block]	Basis of measurementThese consolidated financial statements have been prepared on the historical cost basis, except for the recognition of entitlements to defined benefit obligations at the present value of future liabilities using the projected unit credit method, and investments carried at fair value through profit or loss.
Disclosure of functional and presentation currency [text block]	Functional and presentation currencyThe accompanying condensed consolidated interim financial statements are presented in Saudi Riyals, which is the functional currency of the Group, and the presented financial statements are rounded to the nearest Saudi riyal.
Disclosure of change in end of the entity's reporting period [text block]	The company's fiscal year begins on the first of January and ends at the end of December of each Gregorian year.
Disclosure of basis of consolidation of financial statements [text block]	Structure of the GroupThe condensed consolidated interim financial statements include the financial statements of the parent company and its subsidiaries (collectively referred to as the “Group”) as follows: Country of incorpora-tion % of investmentArab Security & Safety Services Company (AMNCO) Saudi Arabia 94.88%Saudi Transport and Investment Company – Mubarrad Saudi Arabia 100%Batic Real Estate Saudi Arabia 100%AL- Shifa Medical technology Company Saudi Arabia 100%2. BASIS OF PREPARATION (CONTINUED)Basis of consolidating the financial statements (continued)Structure of the Group (continued)Arab Security & Safety Services Company (AMNCO)It is a Limited Liability Company operating under a separate Commercial Registration issued from Riyadh, Batic owns 94.88% of its capital, and the subsidiary activity is in wholesale and retail trade, surveillance and safety equipment, security guard services, money transfer, counting of money and correspondence.Saudi Transport and Investment Company – MubarradIt is a limited liability company that operates under a separate Commercial Registration issued from Riyadh and Batic owns 100% of its capital. The activity of Mubarrad is the transport of goods and equipment for a fee on land roads under the license of the Ministry of Transport No. (010111049000), which expires on 24 -03-1445 H, and it has been approved by the Board of Directors of Batic to convert the branch of the Company called the Saudi Transport and Investment Company (Mubarrad) into a wholly-owned subsidiary of Batic, provided that the assets and liabilities of the transport sector are transferred to it as of 01/01/2018. The Board of Directors of Batic was approved by decision No. 216-4 / 13 dated 19/12/2017 to sign an agreement between Batic and Mubarrad concerning the transfer of assets and liabilities in accordance with their book values on 31/12/2017 and this agreement is effective from 01/01/2018.Batic Real EstateIt is a one-person company (a Limited Liability Company) registered in the city of Riyadh under the Commercial Registration No. 1010468252 On 26 Jumad Awal 1438H corresponding to 23 February 2017, the company owns 100% of its capital, and the company's activity is to purchase lands to construct buildings on it and invest it by selling or renting for the benefit of the company and managing and renting out owned or leased properties, both residential and non-residential.Al-Shifa Medical Technology CompanyIt is a limited liability company registered in the city of Riyadh under Commercial Registration No. 1010438136 on Dhul Qi’dah 8, 1441 AH corresponding to June 29, 2020, and the company owns 100% of its capital and after the acquisition of BATIC Investments and Logistics Company during the second quarter of 2021 on additional share representing 40% of capital Its subsidiary (Al-Shifa Medical Technology Ltd.) to become wholly owned by 100% of the company, and the company's activity is the wholesale of medical devices and equipment and sup-plies.AMNCO Facility ManagementAMNCO Facilities Management Ltd. "Al-Hikma Company for Commercial and Industrial Investment previously" (a limited liability company) registered in the city of Riyadh under Commercial Registration No. 1010172169 on 16 Ramadan 1422H. The subsidiary company, AMNCO, owns 70% of its capital. The company’s activity is to purchase lands, construct buildings and invest them in sale or rent for the benefit of the company, wholesale and retail trade in industrial equipment, heavy machinery, trucks, tools, management and operation of industrial and commercial centers and residential complexes, and the supply of security and military equipment and security systems for the purpose of entry in government tenders. 2. BASIS OF PREPARATION (CONTINUED)Basis of consolidating the financial statements (continued)Structure of the Group (continued)Smart City Solutions for Communication and information technology (formerly Express Parking Company for Car Services)On April 28, 2019, the "Arab Company for Security and Safety Services - AMNCO" (a subsidiary company) completed the process of owning 40.6% of the total capital shares of "Smart Cities Solutions for Communications and Information Technology" through its direct ownership of 35% or 5.6% of the shares indirectly through its subsidiary "AMNCO Facilities Management Company".The acquisition of the shares described above was accomplished through the waiver of some of their shares by the founding partners of Smart City Solutions for Information and Communication Technology without com-pensation to other partners, including the Arab Company for Security and Safety Services - AMNCO - and AM-NCO Facilities Management Company.Smart Cities Solutions for Communications and Information Technology (LLC) was established on May 18, 2017, with a capital of 100 thousand Saudi riyals "The former Express Parking Company for Car Services" (a limited liability company) and registered in Riyadh under Commercial Registration No. 1010901033 on Shaaban 22 1438 AH corresponding to May 18, 2017, and the purpose of the company is to establish, develop, invest and operate multi-storey car parks and smart parking lots in all cities of the Kingdom of Saudi Arabia.On April 9, 2019, a bid was awarded to construct, develop, invest and operate multi-storey car parks and smart parking lots in the cities of Khobar, Dhahran and Dammam for a period of 25 Hijri years, at an annual rent of 52 million Saudi riyals. On January 23, 2020, lease contracts were signed with the Eastern Province Municipality regarding the smart car parking project for Dammam and the cities of Khobar and Dhahran, and a payment was made under the account of the annual rental value amounting to 27,989,988 Saudi riyals on October 6, 2019, and some sites were received, and it was done. Issuance and renewal of letters of guarantee issued as a guarantee for the annual rental value of 65 million Saudi riyals.SubsidiariesSubsidiaries are all entities (including special purpose entities) under the control of the Group. The Group con-trols an entity when the Group has rights or variable returns as a result of its participation in the facility in addi-tion to its ability to affect those returns through its control over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group, and the consolidation is suspended from the date that control ceases to exist.A subsidiary is an entity that the company controls. Control exists when the company: Has authority over the investee. Is subject to loss, or has rights to variable returns from its involvement with the investee. It has the ability to use its power to influence the returns of the invested enterprise.The company reassesses the extent of its control over the investee if facts and circumstances indicate that there are changes to one or more of the three elements of control outlined above.The Group uses the acquisition method of accounting to account for the business combination entered into by the Group. The consideration transferred for the acquisition of a subsidiary represents the fair values of the assets transferred, the liabilities incurred, and the equity interests issued by the Group.The consideration includes the fair value of any asset or liability resulting from a contingent consideration ar-rangement. Acquisition-related costs are included in the expense when incurred. The specific assets acquired, as well as the liabilities and contingent liabilities incurred in a business combination, are initially measured at their fair value at the date of the acquisition. The Group recognizes, on a case-by-case basis, any non-controlling in-terest in the acquiree at either fair value or a proportionate share of the non-controlling share of the net assets identified in the acquiree.Any consideration that may be transferred by the Group is recorded at fair value on the date of acquisition. Sub-sequent changes to the fair value of the contingent consideration intended to be classified under the assets or liabilities are calculated in accordance with the requirements of IFRS 9 “Financial Instruments”, either in the profit or loss account or charged to other comprehensive income. Contingent consideration that is classified un-der equity is not remeasured and its subsequent settlement is recognized in equity.Under goodwill, the excess of the transferred financial consideration over the value of the non-controlling inter-est in the acquired company and the fair value on the acquisition date of any previous ownership interests in the acquired company is recorded over the fair value of the Group’s share in the specific net assets acquired. If the sum of the transferred financial consideration, the calculated non-controlling interest and the previously owned calculated share is less than the fair value of the net assets of the subsidiary acquired through a swap purchase agreement, the difference is directly computed within the profits and losses in the consolidated statement of comprehensive income.
Other disclosures on basis of preparation of financial statements [text block]	Transactions disposed on consolidation of financial statementsAll internal transactions, unrealized balances and profits on transactions between Group companies are deleted. Unrealized losses are also eliminated. Amounts reported by subsidiaries have been adjusted, as appropriate, to conform to the Group's accounting policies.
Disclosure of critical accounting judgements, estimates and assumptions [abstract]
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	Significant accounting estimates and assumptionsIn preparing condensed consolidated interim financial statements requires management to exercise judgment in using judgments, estimates and assumptions that affect the application of accounting policies and the assessed amounts of assets, liabilities, revenues and expenditures. Given the significant impact of the uncertainties asso-ciated with key estimates, results that differ from current assumptions over the next financial year may require a material adjustment to the carrying amount of the asset or liability affected.When preparing these condensed consolidated interim financial statements, the significant judgments made by management when applying the Group's accounting policies, and the main sources of estimates and uncertainty matters are the same as those applied to the Group's annual financial statements for the year ended 31 December 2020, with the exception of the consequences arising from the spread of the Covid virus19 On the Group, which is listed below:On 11 March 2020, the World Health Organization declared COVID-19 a global pandemic. In light of the rapid spread throughout the Kingdom of Saudi Arabia, many economies and business sectors have faced great conse-quences in light of the uncertainty raised by the circumstances of the emerging corona virus and the associated precautionary measures taken by governments to contain or delay the spread of the epidemic.The Group has reviewed the important sources of uncertainties set forth in the interim condensed consolidated financial statements in being of the Covid 19 pandemic, and management continues to update its assessment to in line with any changes in the future that may be reflected in the following financial periods.
Disclosure of first-time adoption of IFRS [abstract]
Disclosure of period of adopting of IFRS [text block]	The accompanying condensed consolidated interim financial statements are prepared in accordance with the International Accounting Standards No. (34) “interim financial reporting” that are endorsed in the Kingdom of Saudi Arabia, and other standards and pronouncements endorsed by the Saudi Organization for Certified Public Accountants (SOCPA). The interim condensed consolidated financial statements should be read with the financial statements for the annual year of the group as of December 31, 2020. The interim condensed consolidated financial statements do not include all the information required to prepare a complete set of financial statements prepared in accordance with International Financial Reporting Standards.
Disclosure of summary of significant accounting policies [abstract]
Description of accounting policy for segment reporting [text block]	4-8 Segment informationThe Group's management has defined the operational sectors based on the reports reviewed by the Board of Di-rectors on the basis of which strategic decisions are taken. For administrative purposes, the Group is organized into seven business units based on their services, and the following are the operating segments of the Group:Real estate segmentThe real estate segment is represented in buying and selling lands and constructing buildings on them and invest-ing them by sale or rent for the benefit of the Group and establishing and operating commercial and industrial projects.Transportation segmentThe transport segment is represented in the transportation of goods and missions for a fee on the Kingdom's land roads, car and trailer rental services, rental of cold stores, fuel stations and maintenance workshops, and the pur-chase, sale and maintenance of equipment and machinery related to road transport.Security guards’ segmentIt includes providing security guards and shift services to banks and companies.ATM feedingIt includes feeding and maintenance services for banks' ATMs.Insurance money transfer, Counting and sorting of money and correspondence segmentsegmentIt includes transportation and insurance services for the transfer of money and valuables money counting and sorting services and postal correspondence.Maintenance and operation segmentIt includes maintenance and operation of buildings, property management and marketing for others.Medical equipment supply segmentIt includes the supply of medical equipment to others.There were no inter-segment sales during the period. Management monitors the operating results of its business units separately for the purpose of making decisions regarding resource allocation and performance assessment. Segment performance is evaluated based on profit or loss from operations and is measured consistently with op-erating profit or loss in the interim condensed consolidated financial statements.
Disclosure of other notes forming part of accounts [abstract]
Disclosure of share capital [text block]	CapitalThe authorized capital of the company is 300 million Saudi riyals, divided into 30 million ordinary shares of equal value and fully paid, and the nominal value of the share is 10 Saudi riyals.
Disclosure of statutory reserves [text block]	Statutory reserve."In line with the requirements of the companies' system and the company's articles of incorporation, annually (10%) of the annual net profits is set aside to form the statutory reserve for the company. It is permissible to discontinue this appropriation when the aforementioned reserve reaches (30%) of the paid-up capital.
Disclosure of earnings per share [text block]	loss basic and diluted share Basic loss share versus loss related to ordinary shares is computed by dividing the net loss attributable to ordi-nary shareholders by the weighted average number of ordinary shares outstanding during the period. The loss in diluted shares is similar to the basic loss per share as the company does not have any convertible shares.
Disclosure of risk management [abstract]
Disclosure of credit risk [text block]	Credit riskIt is the risk of the inability of other parties to fulfill their obligations towards the group, which leads to the group incurring a financial loss. Financial instruments that may expose the group to debt concentration risk consist mainly of cash balances and accounts receivable. The group deposits its cash balances in a number of creditwor-thy financial institutions. It pursues a policy to limit the size of its deposits deposited in each financial institu-tion, and the group does not believe that there are significant risks of inefficiency in these financial institutions.The creditworthiness of clients and other trade receivables is assessed according to criteria established by the group before entering into contracts and other arrangements. Also, receivables of all kinds are subject to regular monitoring. The maximum exposure to credit risk as at March, 31, 2021 represents the carrying value of each class of financial assets.
Disclosure of liquidity risk [text block]	Liquidity riskIt is the risk that the group will encounter difficulties in obtaining funds to meet the liabilities associated with financial instruments. Liquidity is managed by regularly checking that it is available in sufficient amounts to meet any future liabilities.Liquidity risk management is carried out by maintaining sufficient cash and marketable securities, providing fi-nancing through an adequate amount of binding credit facilities, and the ability to liquidate market positions. Given the nature of the group's business, the group aims to maintain the flexibility of the financing process by providing committing credit channels.The Group ensures that it has sufficient cash on demand to meet expected operating expenses; This excludes the potential impact of extreme conditions that cannot be reasonably anticipated such as natural disasters.The Group does not consider it to be exposed to significant liquidity risk and believes it will be able to meet it as soon as it becomes due for payment.
Disclosure of commitments and contingencies [text block]	4-10 Contingent liabilities and capital commitmentsAs at 30 June 2021, the Group has contingent liabilities in the form of bank guarantees in the amount of 105,387,464 Saudi Riyal issued on the normal course of business (31 December 2020: Saudi riyals 101,693,035). Included Bank guarantees as of 30 June 2021 an amount Saudi Riyals 65 million issued for the Eastern Region Mu-nicipality against the lease contract (31 December 2020: 65 million Saudi riyal). These letters were issued in ex-change for cash cover of 8.3 million Saudi riyal (31 December 2020: 7.8 million Saudi riyal).The Group has capital commitments to establish electronic programs and systems, the amount of which as at 30 June 2021 is nill (31 December 2020: 47.9 million Saudi Riyals).The Group also has capital commitments with balances amounted as on 30 June 2021 to 47.6 million Saudi riyals (31 December 2020: 47.6 million Saudi riyals) represented in contracts for the purchase of real estate, property and equipment for the establishment and operation of the smart parking project of the Smart Cities Solutions for Com-munications and Information Technology Company. Advance have been paid amounting to 31.4 million Saudi ri-yals (31 December 2020: 14.5 million Saudi riyals).Batik Investment and Logistic Business Company indirectly pledged through its subsidiary, the Arab Company for Security and Safety Services "AMNCO", to provide the necessary support to face the accumulated losses of each of AMNCO's subsidiaries represented in Smart City Solutions and AMNCO Facilities Management Ltd.
Disclosure of board of director's approval of the financial statements [text block]	The interim Condensed Consolidated Financial Statements were approved by the Board of Directors on16 August 2021 corresponding to 8 Mahram1443H.

[100010] Filing information	[200100] Independent auditors report	[300200] Statement of financial position, current/ non-current
[300400] Statement of income, function of expense	[300500] Statement of other comprehensive income, before tax	[300600] Statement of changes in equity
[300700] Statement of cash flows, indirect method	[400100] Notes forming part of accounts