	English [member]
Start Date	2022-01-01	2021-01-01
End Date	2022-03-31	2021-03-31
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 1
Reporting period start date	2022-01-01	2021-01-01
Reporting period end date	2022-03-31	2021-03-31
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	2022-01-01	2022-01-01
End Date	2022-03-31	2022-03-31
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	2022-01-01
End Date	2022-03-31
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 (collectively referred to as the “Group”) as at 31 March 2022 and the related interim consolidated statement of comprehensive income, and the interim consolidated statements of changes in equity and cash flows for the three-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 condensed 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 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	2022-05-22

Start Date	2022-01-01	2021-01-01	2021-01-01
End Date	2022-03-31	2021-03-31	2021-12-31
Statement of financial position [abstract]
Assets [abstract]
Current assets [abstract]
Bank balances and cash	121,910,933	54,598,901	37,271,833
Short-term deposits	20,000,000
Financial assets, current	95,372,258	10,091,299	10,930,023
Trade accounts receivable	138,992,799	172,085,869	152,674,126
Prepayments	66,356,525	55,425,385	67,553,105
Inventories	8,239,401	9,931,181	7,734,516
Total	450,871,916	302,132,635	276,163,603
Total current assets	450,871,916	302,132,635	276,163,603
Non-current assets [abstract]
Financial assets, non-current	2,042,704	2,042,704	2,042,704
Property, plant and equipment	168,042,980	199,549,035	172,925,904
Assets subject to finance lease	34,564,078	196,969,679	10,430,859
Goodwill	79,773,177	78,245,709	79,773,177
Intangible assets other than goodwill, net	348,505,527	5,407,160	393,241,705
Investment properties	36,036,308	38,663,982	38,310,853
Other non-current assets	2,000,000	27,151,436
Total non-current assets	670,964,774	548,029,705	696,725,202
Total assets	1,121,836,690	850,162,340	972,888,805
Liabilities and equity [abstract]
Liabilities [abstract]
Current liabilities [abstract]
Current portion of long term loans	28,016,541	13,894,203	27,749,169
Short term borrowings	6,000,000	37,000,000	146,570,164
Trade accounts payables	14,784,504	13,416,204	18,004,812
Other accounts payables	40,880,107	54,654,355	42,339,254
Finance lease, current	9,549,391	3,540,212	4,041,004
Zakat payable	7,588,416	7,606,109	6,890,949
Dividends payable	35,873,482	18,890,817	18,831,587
Royalties payable	15,135,148		12,232,440
Other current liabilities	4,748,400	4,748,400	4,748,400
Total	162,575,989	153,750,300	281,407,779
Total current liabilities	162,575,989	153,750,300	281,407,779
Non-current liabilities [abstract]
Debt securities, term loans, borrowings and sukuks in issue	90,158,295	105,490,293	90,936,314
Employees' terminal benefits	38,500,055	36,741,317	37,371,043
Finance leases, non-current	25,077,900	181,131,553	6,078,770
Other non-current liabilities	273,575,149	7,122,600	321,075,111
Total non-current liabilities	427,311,399	330,485,763	455,461,238
Total liabilities	589,887,388	484,236,063	736,869,017
Equity [abstract]
Shareholder's equity [abstract]
Share capital	600,000,000	300,000,000	300,000,000
Statutory Reserve	48,996,657	48,996,657	48,996,657
Retained earnings (accumulated losses)	-544,719	8,976,230	3,788,049
Other reserves [abstract]
Asset revaluation reserve	-4,204,758	-3,152,210	-4,204,758
Miscellaneous other reserves	-122,747,412		-122,747,412
Total other reserves	-126,952,170	-3,152,210	-126,952,170
Equity attributable to owners of parent	521,499,768	354,820,677	225,832,536
Non-controlling interests	10,449,534	11,105,600	10,187,252
Total equity	531,949,302	365,926,277	236,019,788
Total liabilities and equity	1,121,836,690	850,162,340	972,888,805

Start Date	2022-01-01	2021-01-01
End Date	2022-03-31	2021-03-31
Statement of income [abstract]
Profit (loss) [abstract]
Continuing operations [abstract]
Operating profit (loss) [abstract]
Operating income [abstract]
Gross profit (loss) [abstract]
Revenue	109,663,021	123,637,227
Cost of sales	98,153,924	114,239,072
Gross profit (loss)	11,509,097	9,398,155
Total operating income	11,509,097	9,398,155
Operating expenses [abstract]
General and administrative expenses	11,041,565	10,653,058
Total operating expenses	11,041,565	10,653,058
Operating profit (loss)	467,532	-1,254,903
Finance costs	2,154,892	1,944,735
Other income (expenses), net	4,305,707	-1,091,838
Profit (loss) before zakat and income tax from continuing operations	2,618,347	-4,291,476
Zakat expenses on continuing operations for period	1,513,833	1,299,999
Profit (loss) for period from continuing operations	1,104,514	-5,591,475
Profit (loss) for period	1,104,514	-5,591,475
Profit (loss), attributable to [abstract]
Profit (loss), attributable to equity holders of parent company	842,232	-3,224,787
Profit (loss), attributable to non-controlling interests	262,282	-2,366,688
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.02	-0.11
Total basic earnings (loss) per share	0.02	-0.11
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.02	-0.11
Total diluted earnings (loss) per share	0.02	-0.11
Weighted average number of equity shares outstanding	55650000	30000000

Start Date	2022-01-01	2021-01-01
End Date	2022-03-31	2021-03-31
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for period	1,104,514	-5,591,475
Total comprehensive income (loss) for period	1,104,514	-5,591,475
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to equity holders of parent	842,232	-3,224,787
Total comprehensive income (loss), attributable to non-controlling interests	262,282	-2,366,688

[300700] Statement of cash flows, indirect method

Start Date	2022-01-01	2021-01-01	Note No.
End Date	2022-03-31	2021-03-31	Note No.
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	2,618,347	-4,291,476
Profit (loss) for period before zakat and income tax	2,618,347	-4,291,476
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	6,923,058	7,363,512
Adjustments for amortization and impairment (reversal of impairment) of intangible assets	2,746,858	1,944,621
Adjustments for finance costs	2,150,708	1,944,735
Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income	860,000	1,195,000
Adjustments for gain (loss) on disposal of property, plant and equipment	375,637
Adjustment for provision of employees' terminal benefit	3,828,245	3,589,190
Other adjustments to reconcile profit (loss) before tax to net cash flows	-2,787,273	378,836
Total adjustments to reconcile profit (loss) before tax to net cash flows	13,345,959	16,415,894
Operating cash flow before working capital changes	15,964,306	12,124,418
Adjustments for working capital changes [abstract]
Adjustments for decrease (increase) in trade accounts receivable, net	13,271,328	-11,706,709
Adjustments for decrease (increase) in prepayment	739,679	146,703
Adjustments for increase (decrease) in trade accounts payable	-3,220,309	387,406
Adjustments for increase (decrease) in other accounts payable	-795,355	21,364,939
Adjustments for other current liabilities	-504,885	-73,056
Net increase (decrease) due to working capital changes	9,490,458	10,119,283
Net cash flows from (used in) operations	25,454,764	22,243,701
Other inflows (outflows) of cash, classified as operating activities [abstract]
Zakat paid, classified as operating activities	816,365
Other inflows (outflows) of cash, classified as operating activities	-2,699,232	-2,832,443
Total other inflows (outflows) of cash, classified as operating activities	-3,515,597	-2,832,443
Net cash flows from (used in) operating activities	21,939,167	19,411,258
Cash flows from (used in) investing activities [abstract]
Proceed from sales of property, plant and equipment	2,345,824
Purchase of property, plant and equipment	2,332,231	125,963
Purchase of financial assets	82,000,000	10,000,000
Expenditure on other intangible assets	2,065,919	14,347,071
Purchase of investment properties	12,000
Other inflows (outflows) of cash, classified as investing activities	6,900
Net cash flows from (used in) investing activities	-84,057,426	-24,473,034
Cash flows from (used in) financing activities [abstract]
Cost of raising share capital	5,175,000
Proceeds from issuing shares	300,000,000
Proceeds from debt securities, term loans, borrowings, sukuks and murabahas	1,336,859	12,432,610
Repayment of debt securities, term loans, borrowings, sukuks and murabahas	143,921,052	6,246,452
Repayments of finance lease liabilities	1,249,210	1,109,471
Other inflows (outflows) of cash, classified as financing activities	15,765,762	-1,332,667
Net cash flows from (used in) financing activities	166,757,359	3,744,020
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	104,639,100	-1,317,756
Net increase (decrease) in cash and cash equivalents	104,639,100	-1,317,756
Cash and cash equivalents at beginning of period	37,271,833	55,916,657
Cash and cash equivalents at end of period	141,910,933	54,598,901

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2022-01-01
End Date	2022-03-31
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 purchase and sale of land and real estate, its division, management and leasing of owned or leased real estate (residential or non-residential) public construction of residential and non-residential buildings, including (schools, hospitals, hotels, etc.), construction and repair of roads, streets, sidewalks and road accessories, finishing buildings.
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]	2-1 Statement of compliance The accompanying interim condensed consolidated financial statements are prepared in accordance with the In-ternational Accounting Standards No. (34) “interim financial reporting” that is endorsed in the Kingdom of Saudi Arabia, and other standards and pronouncements endorsed by the Saudi Organization for Charted and Profes-sional Accountants (SOCPA). The interim condensed consolidated financial statements should be read with the financial statements for the annual year of the Group as of 31 December 2021. The interim condensed consoli-dated financial statements do not include all the information required to prepare a complete set of financial statements; however, accounting policies and explanatory notes are mentioned to explain significant transactions to understand the changes in the Company's financial position and performance since the Company's last consol-idated financial statements.The results for the three-month period ended on 31 March 2022 are not necessarily indicative of the results that may be expected for the financial year ended on 31 December 2022.
Disclosure of functional and presentation currency [text block]	2-2 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 financial year begins on the first of January and ends at the end of December of each calendar year.
Disclosure of critical accounting judgements, estimates and assumptions [abstract]
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	2-3 Significant accounting estimates and assumptionsIn preparing these Condensed Consolidated Interim Financial Statements, management has made judgments andestimates that affect the application of accounting policies and the reported amounts of assets and liabilities, rev-enue and expense. Actual results may differ from these estimates.The significant judgments made by management in applying the Group’s accounting policies and the key sources ofuncertainty estimation were the same as those described in the last annual Consolidated Financial Statements
Disclosure of first-time adoption of IFRS [abstract]
Disclosure of period of adopting of IFRS [text block]	The accounting policies used in preparing the interim condensed consolidated financial statements are in line with the policies used in preparing the Company’s annual financial statements for the year ended 31 December 2021
Disclosure of summary of significant accounting policies [abstract]
Description of accounting policy for segment reporting [text block]	12. Segment informationThe Group's management has defined the operational segments based on the reports reviewed by the Board of Directors on the basis of which strategic decisions are taken. For administrative purposes, the Group is organized into 9 business units based on their services, and the following are the operating segments of the Group: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.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.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 segmentIt 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 othersThere 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 consolidated financial statements.Smart parking segmentIt includes rent parking to others.Medical equipment supply segmentIt includes the supply of medical equipment to medical entities and institutions.Home medical services and physiotherapy segmentIt includes providing home medical services and physiotherapy for individuals and for others.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 operating profit or loss in the interim condensed consoli-dated financial statements
Disclosure of other notes forming part of accounts [abstract]
Disclosure of short term borrowing [text block]	Short-term LoansA) On 5/1/2020, BATIC Investment and Logistics Company signed a short-term credit facility agreement under the Islamic Tawarruq system with a local bank, ending on 1/5/2023, and the maximum agreement is 20 million Saudi Riyals, and it is used to finance working capital requirements, and the facilities are secured by a mortgaged real estate for the company’s land on Riyadh - Al-Kharj Road under deed No. 711524003191. The balance of the facilities as on March 31, 2021 is 6,000,000 Riyals due to be paid on April 03, 2022.B) On July 28, 2021, BATIC Investment and Logistics Company signed a short-term credit facility agreement under the Islamic Tawarruq system with one of the local banks and expires on July 27, 2022, and the maximum amount of the agreement is 140,000,000 Riyals, with the guarantee of a waiver in favor of the bank of the pro-ceeds of offering priority rights and a promissory note of 140,000,000 Saudi Riyals with the aim of financing the purchase of shares of Smart Cities Solutions for Communications and Information Technology and financing capital and operational expenses. On December 31, 2021, the company used 140,000,000 Saudi Riyals and paid the full value of the facilities on January 13, 2022.C) On 5/9/2019, the Arab Company for Security and Safety Services (AMNCO) signed a credit facility agree-ment under the Islamic Tawarruq system with a local bank, with a maximum amount of 55 million Riyals, and the terms and conditions for using the credit facilities are as follows: - Murabaha to finance the purchase and sale of goods to refinance letters of credit through the bank.- Short-term Murabaha financing the purchase and sale of commodities to finance working capital re-quirements.- Guarantee facilities for the issuance of primary guarantees / performance guarantees / payment guaran-tees for the benefit of beneficiaries acceptable to the bank.The agreement was renewed with a maximum of 30 million Saudi Riyals for the agreement and ends on Sep-tember 30, 2022, and there are no any credit facilities Murabaha used from that agreement on the date of this financial statemen D) On December 8, 2019, the Arab Company for Security and Safety Services (AMNCO) signed a credit facility agreement with a local bank, with a maximum amount of 80 million Riyals, and the terms and conditions for using the credit facilities are as follows:- General facilities, including guarantee facilities for the issuance of guarantees with a maximum of 10 million Saudi Riyals, and short-term loan facilities with a maximum of 5 million Saudi Riyals to finance working capital.- Specific facilities, including payment guarantees of a maximum of 25 million Saudi Riyals, for the Dammam parking project.- Specific facilities including payment guarantees of a maximum of 40 million Saudi Riyals for the Kho-bar parking project.There are no any short-term facility used from that agreement at the date of the financial statement.
Disclosure of debt securities, term loans, borrowings, sukuks and murabahas [text block]	Long-term LoansA) BATIC Investment and Logistics Company signed a fixed-term securitization credit facility agreement with a local bank on 12/18/2018, and this agreement ends on 12/31/2023, amounting to 34,000,000 Saudi Riyals to finance the purchase of real estate representing administrative offices in the city of Riyadh. Using part of it as the main center of the group. Until December 31, 2021, the company used the total amount from the fi-nancing agreement, and the financing is repaid in semi-annual installments for a period of 4 years. The loan is secured by a real estate mortgage, a promissory note amounting to 34,000,000 Saudi Riyals and a guaran-tee signed by the Arab Company for Security and Safety Services (AMNCO) - a subsidiary and a legal as-signment in favor of the Bank by the Arab Company for Security and Safety Services (AMNCO) - a subsidi-ary of the rental proceeds of the property being financed and an insurance policy In which the bank will be the first beneficiary, the balance of the facilities as on March 31, 2022 amounted to 23,800,000 Saudi Riyals.9. loans (continued)Long-term loans (continued)B) On October 17, 2019, the Arab Company for Security and Safety Services (AMNCO), which is a partner, signed a long-term financing agreement “Tawarruq” and guarantees and hedging in compliance with the provisions of Islamic Sharia, with a total amount of 74 million Saudi Riyals, and a financing period of 7 years, with the purpose of financing investment in a project Smart Parking in the Eastern Province of Smart Cities Solutions for Communi-cations and Information Technology (a subsidiary company). On December 3, 2019, an agreement was signed to transfer the agreement and its terms, obligations, and clauses to Smart Cities Solutions for Communications and Information Technology. (It is paid semi-annually after the lapse of an availability period of one year from the date of the letter of offer of the facility dated October 17, 2019, and the lapse of a grace period of one year) On December 30,2021, the terms of the agreement were renewed to transfer all existing credit facilities granted to the Arab Company for Security and Safety Services, a subsidiary company (the debtor) to the Batic investment and Logistics Company (the new debtor), after transferring 35% of the shares of the Smart City Solutions Company from the company AMNCO to Batic investment and Logistics Business company. And the facility balance at 31 march 2022 amounted by 69,132,576.C) The Saudi Transport and Investment Company - Mubarrad (a subsidiary company) signed a credit facility agreement under the Islamic Tawarruq system with a local bank on 11/3/2018 AD and this agreement ends on 11/6/2023 AD in order to finance the company’s operational operations with a maximum of 15 million Saudi Riyals Until March 31, 2021, the company used an amount of 14,820,616 Saudi Riyals from the fi-nancing agreement for the purpose of purchasing refrigerated trailers used in the operational process, and the financing is paid in quarterly installments for a period of 5 years.D) The Saudi Transport and Investment Company - Mubarrad (a subsidiary company) and on March 17, 2020, a credit facility agreement was signed with a local bank under the Islamic Tawarruq system till 17 march 2025. Saudi and until December 31, 2021 AD, the company has used an amount of 20,887,773 Riyals, and the fi-nancing is repaid in quarterly installments for a period of 5 years.
Disclosure of share capital [text block]	CapitalThe authorized capital of the Company is 600 million Saudi riyals, divided into 60 million ordinary shares of equal value and fully paid, and the nominal value of the share is 10 Saudi riyals.On April 14,2021 corresponding to Ramadan 2, 1442, the company announced the Board of Directors’ recom-mendation to increase the capital by offering rights issue shares in order to enable shareholders owning the shares on the day of the extraordinary general assembly which decided to increase the capital by offering rights shares and whose names appear in the issuer’s shareholder register at the Depository Center at The end of the second trading day following the date of the association in order to enable the company to finance and imple-ment its future plans and projects, expand its various activities, raise the volume of its local investments and align its growth plan with the renaissance and economic changes that the Kingdom of Saudi Arabia is witnessing in its ambitious vision 2030, acquisition of profitable assets and purchase or investment in income-generating companies and assets. The Capital Market Authority issued its approval of the company’s request to increase the capital on November 02, 2021 AD corresponding to Rabi' Al-Awwal 26 1443 AH.The extraordinary general assembly approved the capital increase on December 06, 2021 corresponding to Jumada al-Awwal 02,1443, by offering 30,000,000 ordinary shares with a nominal value of ten (10) Saudi riyals and an of-fer price of ten (10) Saudi riyals per share by issuing rights shares with an offer value of 300,000,000 Saudi riyals. The company announced the period of trading priority rights and subscribing to new shares starting from 2021- 12-13 Corresponding to 09-05-1443 until 20-12-2021 Corresponding to 16-05-1443. The company announced on 26 December 2021 CE corresponding to 22 Jumada Awal 1443 AH about the results of trading priority rights and subscribing to new shares and details of the process of selling unsubscribed shares In it - with a coverage rate of 84.90% The remaining shares that were not subscribed amounting to (4,529,915) shares were offered to a number of institutional investors, provided that these institutions submit purchase offers for the remaining shares, and allocate the remaining shares to investment institutions by giving priority to the offer with the highest price and then the lowest or lowest (provided Not less than the offering price), provided that the shares are allocated proportionally to the investment institutions that offer the same offer, and the average selling price of the sold shares was 21.52 riyals per share, and the total amount returned from the sale of shares that was not written in it was 97,483,292 riyals, so that the net amount of compensation belonging to the owners of priority rights 52,184,142 Saudi riyals, and it was agreed with Bank Al-Jazira to distribute the proceeds from the sale of initial rights to shareholders. The cost of offering and underwriting to the rights issue amounted to 5,175,000 Saudi riyals, which were charged to the retained earnings. The Capital increase and the amendment of the article of association occurred during the first quarter of 2022.
Disclosure of earnings per share [text block]	13. Profit / (loss) basic and diluted share Basic profit / (loss) per share versus profit / (loss) relating to ordinary shares is calculated by dividing the net profit / (loss) attributable to common shareholders by the weighted average number of ordinary shares outstand-ing during the period. The diluted profit /(loss) per share is the same as the basic profit / (loss) per share since the company does not have any issue diluted shares.
Disclosure of commitments and contingencies [text block]	15. Contingent liabilities and capital commitmentsAs at 31 March 2022, the Group has contingent liabilities in the form of bank guarantees in the amount of 107 mil-lion Saudi Riyal issued on the normal course of business (31 December 2021: Saudi riyals 107 million Saudi ri-yals). Included Bank guarantees as of 31 March 2022 an amount Saudi Riyals 65 million issued for Smart City Solutions for Communications and Information Technology (31 December 2021: 65 million Saudi riyal)The Group also has capital commitments with balances amounted as on 31 March 2022 to 14,285,863 Saudi riyals (31 December 2021: 14,434,837 Saudi riyals) mainly represented in contracts for the purchase of property, equipment, systems for the establishment and operation of the smart parking project of the Smart Cities Solutions for Communications and Information Technology Company.
Disclosure of comparative figures and restatements [text block]	14. Restatements During the 2021 fiscal year, the accounting treatment related to the Service concession Arrangements of the smart parking project in one of its subsidiaries was changed. The interpretations of the International Financial Reporting Standards Committee for IFRIC 12 “Service concession Arrangements” were applied, and as a result, adjustments related to previous years were made. Accordingly, only the comparative figures appearing in the financial statements were modified
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 on 21 Shawal 1443H (corresponding to 22 May 2022).

[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