	English [member]
Start Date	2022-07-01	2021-07-01
End Date	2022-09-30	2021-09-30
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 3
Reporting period start date	2022-07-01	2021-07-01
Reporting period end date	2022-09-30	2021-09-30
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	2022-07-01	2022-07-01
End Date	2022-09-30	2022-09-30
Auditors information [line items]
Details of auditors signing report [abstract]
Name of auditor signing report	Fahad M. Al-Toaimi
Registration number of auditor	License No. 354
Details of audit firm [abstract]
Name of audit firm	Ernst & Young Professional Services (Professional LLC)
Registration number of audit firm	1010383821
Contact number of audit firm	112159898
Address of audit firm	P.O 2732 Riyadh 11461 KSA

	English [member]
Start Date	2022-07-01
End Date	2022-09-30
Auditors report [line items]
Disclosures of auditors report [text block]	We have reviewed the accompanying interim condensed consolidated statement of financial position Batic Investments and Logistics Company– a Saudi Joint Stock Company (“the Company”) and its subsidiaries (collectively referred to as “the Group”) as at 30 September 2022, and the related interim condensed consolidated statements of comprehensive income, for the three and nine months periods ended 30 September 2022, interim condensed consolidated statement of changes in equity and cash flows for the nine-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 endorsed in the Kingdom of Saudi Arabia.
Basis of opinion	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” endorsed in the Kingdom of Saudi Arabia. A review of interim financial statements consists of making inquiries, primarily to 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.Other Matter:The consolidated financial statements of the Company for the year ended 31 December 2021 were audited by another auditor who expressed unmodified opinion on those financial statements on 21 Sha'ban 1443H (Corresponding to 24 March 2022). Further, the interim condensed consolidated financial statements of the Group for the nine-month period ended 30 September 2021 were reviewed by another auditor who expressed unmodified review conclusion on those interim condensed financial statements on 4 Rabi Al-Thani 1443H (corresponding to 9 November 2021).
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”) endorsed in the Kingdom of Saudi Arabia. Our responsibility is to express a conclusion on these interim condensed consolidated financial statements based on our review.
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	2022-11-10

Start Date	2022-01-01	2021-01-01	2021-01-01
End Date	2022-09-30	2021-09-30	2021-12-31
Statement of financial position [abstract]
Assets [abstract]
Current assets [abstract]
Bank balances and cash	35,051,895	28,743,998	37,271,833
Short-term deposits	20,000,000
Financial assets, current	86,419,009	10,853,352	10,930,023
Trade accounts receivable	120,969,485	163,835,949	152,674,126
Inventories	8,780,702	9,823,175	7,734,516
Other current assets	70,444,157	40,509,335	67,721,819
Total	341,665,248	253,765,809	276,332,317
Total current assets	341,665,248	253,765,809	276,332,317
Non-current assets [abstract]
Financial assets, non-current	2,042,704	2,042,704	2,042,704
Property, plant and equipment	157,031,225	194,510,060	172,930,290
Assets subject to finance lease	34,033,993	370,422,812	10,430,859
Goodwill	79,770,427	79,770,427	79,773,177
Intangible assets other than goodwill, net	346,993,296	4,761,442	393,241,705
Investment properties	193,766,963	38,428,563	38,317,753
Other non-current assets		35,514,783
Total non-current assets	813,638,608	725,450,791	696,736,488
Total assets	1,155,303,856	979,216,600	973,068,805
Liabilities and equity [abstract]
Liabilities [abstract]
Current liabilities [abstract]
Current portion of long term loans	28,016,540	20,969,597	27,749,169
Short term borrowings		15,570,164	146,570,164
Trade accounts payables	17,897,487	14,335,134	18,004,812
Accrued expenses	46,845,045	36,778,119	47,267,654
Finance lease, current	9,526,541	3,361,593	4,041,004
Zakat payable	4,643,227	4,921,595	6,890,949
Dividends payable	35,821,115	18,844,381	18,831,587
Royalties payable	19,138,284		12,232,440
Other current liabilities		4,748,400
Total	161,888,239	119,528,983	281,587,779
Total current liabilities	161,888,239	119,528,983	281,587,779
Non-current liabilities [abstract]
Debt securities, term loans, borrowings and sukuks in issue	176,150,025	102,963,392	90,936,314
Employees' terminal benefits	36,518,432	36,336,151	37,371,043
Finance leases, non-current	22,888,862	356,626,413	6,078,770
Other non-current liabilities	271,762,433	4,748,400	321,075,111
Total non-current liabilities	507,319,752	500,674,356	455,461,238
Total liabilities	669,207,991	620,203,339	737,049,017
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)	-30,265,006	9,649,381	-416,709
Other reserves [abstract]
Miscellaneous other reserves	-143,926,868		-122,747,412
Total other reserves	-143,926,868		-122,747,412
Equity attributable to owners of parent	474,804,783	358,646,038	225,832,536
Non-controlling interests	11,291,082	367,223	10,187,252
Total equity	486,095,865	359,013,261	236,019,788
Total liabilities and equity	1,155,303,856	979,216,600	973,068,805

Start Date	2022-07-01	2021-07-01	2022-01-01	2021-01-01
End Date	2022-09-30	2021-09-30	2022-09-30	2021-09-30
Statement of income [abstract]
Profit (loss) [abstract]
Continuing operations [abstract]
Operating profit (loss) [abstract]
Operating income [abstract]
Gross profit (loss) [abstract]
Revenue	105,399,827	119,177,969	315,486,613	355,908,793
Cost of sales	97,402,258	106,324,063	287,352,913	323,458,182
Gross profit (loss)	7,997,569	12,853,906	28,133,700	32,450,611
Total operating income	7,997,569	12,853,906	28,133,700	32,450,611
Operating expenses [abstract]
General and administrative expenses	11,919,399	12,083,283	35,494,946	33,798,776
Other operating expenses	4,500,000	-2,230,000	7,710,000	-4,594,862
Total operating expenses	16,419,399	9,853,283	43,204,946	29,203,914
Operating profit (loss)	-8,421,830	3,000,623	-15,071,246	3,246,697
Finance costs	3,325,561	2,860,386	8,554,997	6,699,093
Other income (expenses), net	-247,143	137,412	2,479,108	1,834,157
Profit (loss) before zakat and income tax from continuing operations	-11,994,534	277,649	-21,147,135	-1,618,239
Zakat expenses on continuing operations for period	1,407,002	2,024,962	4,331,834	4,444,960
Profit (loss) for period from continuing operations	-13,401,536	-1,747,313	-25,478,969	-6,063,199
Profit (loss) for period	-13,401,536	-1,747,313	-25,478,969	-6,063,199
Profit (loss), attributable to [abstract]
Profit (loss), attributable to equity holders of parent company	-12,792,007	469,334	-24,673,297	600,574
Profit (loss), attributable to non-controlling interests	-609,529	-2,216,647	-805,672	-6,663,773
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	-0.22	0.02	-0.42	0.02
Total basic earnings (loss) per share	-0.22	0.02	-0.42	0.02
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	-0.22	0.02	-0.42	0.02
Total diluted earnings (loss) per share	-0.22	0.02	-0.42	0.02
Weighted average number of equity shares outstanding	58571000	30000000	58571000	30000000

Start Date	2022-07-01	2021-07-01	2022-01-01	2021-01-01
End Date	2022-09-30	2021-09-30	2022-09-30	2021-09-30
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for period	-13,401,536	-1,747,313	-25,478,969	-6,063,199
Total comprehensive income (loss) for period	-13,401,536	-1,747,313	-25,478,969	-6,063,199
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to equity holders of parent	-12,792,007	469,334	-24,673,297	600,574
Total comprehensive income (loss), attributable to non-controlling interests	-609,529	-2,216,647	-805,672	-6,663,773

[300700] Statement of cash flows, indirect method

Start Date	2022-01-01	2021-01-01	Note No.
End Date	2022-09-30	2021-09-30	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	-21,147,135	-1,618,239
Profit (loss) for period before zakat and income tax	-21,147,135	-1,618,239
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	19,600,830	20,817,964
Adjustments for amortization and impairment (reversal of impairment) of intangible assets	10,928,683	7,339,821
Adjustments for finance costs	8,554,997	6,699,093
Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income	7,710,000	-4,594,862
Adjustments for gain (loss) on disposal of property, plant and equipment	457,534	41,897
Adjustment for provision of employees' terminal benefit	-852,608	263,223
Adjustments for unrealised gain on derivative financial instruments	1,781,083	853,352
Other adjustments to reconcile profit (loss) before tax to net cash flows	6,678,756	2,010,251
Total adjustments to reconcile profit (loss) before tax to net cash flows	50,382,041	31,640,241
Operating cash flow before working capital changes	29,234,906	30,022,002
Adjustments for working capital changes [abstract]
Adjustments for decrease (increase) in trade accounts receivable, net	31,804,869	3,665,792
Adjustments for decrease (increase) in other receivables	-12,904,009	8,473,207
Adjustments for increase (decrease) in trade accounts payable	-107,325	1,777,719
Adjustments for increase (decrease) in other accounts payable	2,868,312	4,035,120
Adjustments for other current liabilities	-1,046,187	34,950
Net increase (decrease) due to working capital changes	20,615,660	17,986,788
Net cash flows from (used in) operations	49,850,566	48,008,790
Other inflows (outflows) of cash, classified as operating activities [abstract]
Zakat paid, classified as operating activities	6,579,556	5,829,475
Other inflows (outflows) of cash, classified as operating activities	226,556
Total other inflows (outflows) of cash, classified as operating activities	-6,353,000	-5,829,475
Net cash flows from (used in) operating activities	43,497,566	42,179,315
Cash flows from (used in) investing activities [abstract]
Proceed from sales of property, plant and equipment	4,097,225	632,626
Purchase of property, plant and equipment	7,675,103	1,118,845
Purchase of financial assets	83,757,500	10,000,000
Proceeds from sale of financial assets	10,049,597
Payment for acquisition of associates and joint ventures	19,800,000	6,736,750
Dividends received, classified as investing activities	150,000	150,000
Expenditure on other intangible assets	8,752,441	27,071,227
Purchase of investment properties	156,145,350
Other inflows (outflows) of cash, classified as investing activities	45,609	84,917
Net cash flows from (used in) investing activities	-261,787,963	-44,059,279
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	101,336,859	33,885,983
Repayment of debt securities, term loans, borrowings, sukuks and murabahas	162,425,941	44,421,928
Repayments of finance lease liabilities	7,885,193	1,764,237
Dividends paid (other than to non-controlling interest), classified as financing activities	-16,989,528	49,552
Other inflows (outflows) of cash, classified as financing activities	-6,769,794	-12,942,961
Net cash flows from (used in) financing activities	236,070,459	-25,292,695
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	17,780,062	-27,172,659
Net increase (decrease) in cash and cash equivalents	17,780,062	-27,172,659
Cash and cash equivalents at beginning of period	37,271,833	55,916,657
Cash and cash equivalents at end of period	55,051,895	28,743,998

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2022-07-01
End Date	2022-09-30
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 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 process.
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.
Disclosure of basis of preparation of financial statements [abstract]
Disclosure of statement of compliance [text block]	Statement of compliance The interim consolidated financial statements are prepared in accordance with International Accounting Standard 34 (“IAS 34”) “Interim Financial Reporting” that is endorsed in KSA and other standards and pronouncements that are issued by the Saudi Organization for Chartered and Professional Accountants (“SOCPA”).The interim condensed consolidated financial statements do not include all the information and disclosures re-quired in the annual consolidated financial statements in accordance with International Financial Reporting Standards and should be read in conjunction with the Group’s annual consolidated financial statements for the year ended 31 December 2021.
Disclosure of basis of measurement [text block]	Basis of measurementThe interim condensed consolidated financial statements have been prepared on the historical cost basis.
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 financial year begins on the first of January and ends at the end of December of each calendar year.
Disclosure of basis of consolidation of financial statements [text block]	Business combinationFor business combinations involving entities under common control (“combining entities”) are accounted for using the pooling of interest method. The assets and liabilities of the combining entities are reflected at their car-rying amounts. Adjustments are made to the carrying amounts in order to incorporate any differences arising due to differences in accounting policies used by the combining entities. No goodwill or gain is recognised as a result of the combination and any difference between the consideration paid/transferred and the equity acquired is re-flected within the equity of the Group. The consolidated statement of comprehensive income reflects the results of the combining entities from the date when the combination took place
Disclosure of critical accounting judgements, estimates and assumptions [abstract]
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	SIGNIFICANT ACCOUNTING ESTIMATES, ASSUMPTIONS AND JUDGEMENTSThe preparation of the Group’s interim consolidated financial statements requires management to make judge-ments, estimates and assumptions that affect the reported amounts of revenues, expenses and assets and liabili-ties at the reporting date. Actual results may differ from these estimates. The significant judgements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those described in the latest annual consolidated financial statements.
Disclosure of first-time adoption of IFRS [abstract]
Disclosure of period of adopting of IFRS [text block]	consistent with those followed in the preparation of the Group’s annual consolidated financial statements for the year ended 31 December 2021.New and amended standards adopted by the GroupThere are no new standards or interpretations with application date effective on 1 January 2022. There are amendments to the standards that come into effect at 1 January 2022, but they do not have any material impact on the Group interim condensed consolidated financial statements.
Disclosure of summary of significant accounting policies [abstract]
Description of accounting policy for segment reporting [text block]	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 10 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 Group’s entities and third parties, establishing and operating commercial and in-dustrial 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.Facility management segmentIt includes maintenance and operation of buildings, property management and marketing for othersSmart 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.Communications and information technology sector:It includes the installation, maintenance and wholesale of electronic security devices, fire prevention and protec-tion equipment and electronic alarm systems remotely or physically.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]	a)Short-term LoansA)On 24 October 2021, Arab Company for Security and Safety Services (AMNCO) (a subsidiary) entered into a renewal with amendment of a credit facility agreement under the Islamic Tawarruq system with a local bank with a limit of SR 30 million ending on 30 September 2022. The terms and conditions for using the credit fa-cilities 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.As of the date of the reporting period, the Murabaha credit facilities were only utilized as letters of guarantee.B)On 30 April 2022, Arab Company for Security and Safety Services (AMNCO) (a subsidiary) entered into a renewal with amendment of a credit facility agreement with a local bank with a limit of SR 15 million. The terms and conditions for using the credit facilities are as follows:-General facilities, including guarantee facilities for the issuance of guarantees with a limit of SR 10 mil-lion, and short-term loan facilities with a limit of SR 5 million to finance working capital.ended at 30 April 2023.As of the date of the reporting period, the credit facilities were only utilized as letters of guarantee.C)On 6 February 2022, Arab Company for Security and Safety Services (AMNCO) (a subsidiary) entered into a renewal with amendment of a credit facility agreement under Islamic Tawarruq system with a local bank with a limit of SR 21.7 million ended at 31 March 2023 for the purpose of guarantee facilities. As at 30 Sep 2022, SR 14.8 is utilized as letters of guarantee. D)On 5 January 2020, the Company signed a short-term credit facility agreement under the Islamic Tawarruq system with a local bank, ending on 5 May 2023, with a limit of SR 20 million to finance working capital re-quirements. The facility is guaranteed by real estate mortgage of the Company’s land in Al-Kharj road, Ri-yadh. The facility is not utilized as of 30 Sep 2022.
Disclosure of zakat [text block]	ZAKAT PROVISIONA-Zakat statusThere is no change in the status of zakat assessments of the Group since 31 December 2021, except for the fol-lowing:(a)The Group and its subsidiaries have submitted their zakat returns for the year ended 31 December 2021 and obtained final Zakat certificate valid to 30 April 2023.(b)The Zakat assessment for AMNCO has been reassessed by ZATCA for the year 2016 with payment amounting to SR 1.8 million. The Company in the process of objection.(c)During 2021, The Zakat assessment for AMNCO Facility Management Co. Ltd. was reassessed by ZATCA for the years 2017, 2019, and 2020 with payment amounting to SR 53,218. During 2022, the Company accepted the reassessment and paid.
Disclosure of debt securities, term loans, borrowings, sukuks and murabahas [text block]	Long-term LoansA)On 18 December 2018, Batic Investment and Logistics Company entered into a fixed-term securitization credit facility agreement with a local bank amounting to SR 34 million. The financing agreement is valid up until 31 December 2023. During 2020, the agreement date has been extended to 30 June 2024.As at 30 September 2022, the facility amounting to SR 34 million was withdrawn, the facility is repayable in 8 installment spread on a semi-annual basis and interest at prevailing market rates is payable on semi-annual basis. The purpose of this agreement is to finance the purchase of administrative offices building in the city of Riyadh, including the offices of the Company and its subsidiaries. The loan is secured by a real estate mortgage with a net book value of SR 31,978,703 (2021: SR 32,547,172), a promissory note amount-ing to SR 34 million, a guarantee signed by the Arab Company for Security and Safety Services (AMNCO) (a subsidiary of the Group), legal assignment of rental proceeds from AMNCO, and an insurance policy in which the bank is the first beneficiary. The remaining loan balance as of 30 Sep 2022 was SR 20.4 million.b.On 17 October 2019, Arab Company for Security and Safety Services (AMNCO) (a subsidiary and a partner in the signed agreement), signed a long-term financing agreement under the Islamic Tawarruq system with a local bank amounting to SR 74 million. The financing period is for 7 years. On 3 December 2019, an agree-ment was signed to transfer the agreement and its terms, obligations, and clauses to SCSC. On 30 December 2021, the terms of the agreement were renewed, as a result of transferring 35% of SCSC shares from AM-NCO to Batic Investment and Logistics Company. As at 30 Sep 2022, the facility amounting to SAR 69.1 million was withdrawn, the principal is repayable in 10 installments spread on a semi-annual basis and in-terest at prevailing market rates is payable based on semi-annual basis. The purpose of this agreement is for the financing of the Smart Parking project in the Eastern Province related to Smart Cities Solutions for Communications and Information Technology (SCSC) (a subsidiary company). The remaining loan balance as of 30 Sep 2022, was 62.2 million.c.On 11 March 2018, The Saudi Transport and Investment Company - Mubarrad (a subsidiary) signed a credit facility agreement under the Islamic Tawarruq system with a local bank with a limit of SR 15 million. The financing agreement is valid up until 11 November 2025. As at 30 Sep 2022, the facility amounting to SR 14.8 million was withdrawn. The facility is repayable in 20 installments spread on a quarterly basis and in-terest at prevailing market rates is payable on quarterly basis. The purpose of this agreement is to finance the Company’s operating activities. The remaining loan balance as of Sep 30, 2022, was SR 8.5 million.d.On 17 March 2020, The Saudi Transport and Investment Company - Mubarrad (a subsidiary) entered into a credit facility agreement under the Islamic Tawarruq system with a local bank with a limit of SR 24.5 mil-lion. The financing agreement is valid up until 17 March 2025. As at 30 Sep 2022, the facility amounting to SR 20.9 million was withdrawn. The principal is repayable in 20 installments spread on a quarterly basis and interest at prevailing market rates is payable on quarterly basis. The purpose of this agreement is to fi-nance the company’s operating activities. The remaining loan balance as of 30 Sep 2022, was SR 13 million.e.On 9 May 2022, Batic Real Estate Company (a subsidiary) entered into a long-term credit facility agreement under the Islamic Sharia with a local bank with a limit of SR 200 million. The purpose of the agreement is to finance the real estate investment deals for Batic Real Estate Company. As at 30 Sep 2022, the facility amounting to SR 100 million was withdrawn, the principal is repayable in one installment due on 9 May 2025 or the date of selling the investment property, whichever is earlier, and interest at prevailing market rates is payable on semi-annual basis. The credit facility agreement is guaranteed by Batic Investment and Logistics Company, promissory note from Batic Investment and Logistics Company, and a real estate mort-gage. The remaining loan balance as of 30 Sep 2022, was SR 100 million.
Disclosure of share capital [text block]	The shareholders of the Company in their meeting held on to 2 Jumada al-Awal 1443H (corresponding to 6 Decem-ber 2021) decided to increase the share capital of the Company from SR 300,000,000 to SR 600,000,000 (divided into 60,000,000 shares of SR 10 each). The legal formalities for the increase in share capital including approval by the Capital Market Authority which was obtained on 26 Rabi' Al-Awal 1443H (corresponding to 2 November 2021) were completed during the period 2022
Disclosure of earnings per share [text block]	EARNINGS PER SHARE (EPS) 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 related party transactions [text block]	SIGNIFICANT RELATED PARTIES TRANSACTION AND BALANCESThe related parties consist of senior management employees, members of the board of directors, and members of committees, in which the members of the board of directors or the employees of senior management, directly or indirectly, have a significant influence. The Group has, during the normal course of business, concluded many transactions with the related parties. These transactions were concluded in accordance with the agreed terms and conditions.
Disclosure of risk management [abstract]
Disclosure of liquidity risk [text block]	LIQUIDITY RISK AND GOING CONCERN Liquidity risk is the risk that the Group will encounter difficulty in raising funds to meet commitments associated with financial instruments. Liquidity risk may result from an inability to sell a financial asset quickly at an amount close to its fair value. The management believes that the Group has ability to meet its obligation as:(a)The Group’s current assets are more than its current liabilities;(b)The Group manages its liquidity risk by ensuring that bank borrowing facilities from multiple banks are avail-able (note 10).The Group operates in diversified industries (see note 15). Management has made an assessment of the Group’s ability to continue as a going concern and is satisfied that the Group has the resources and borrowing facilities from multiple banks to continue in business for the foreseeable future. Moreover, management is not aware of any mate-rial uncertainties that may cast significant doubt upon the Group’s ability to continue as going concern. Therefore, these condensed consolidated interim financial statements have been prepared on a going concern basis.
Disclosure of subsequent events [text block]	21.SUBSEQUENT EVENTSThe owner of Abeen Healthcare (a subsidiary) has signed a sale and purchase agreement (SPA) with amount of SR 5.5 million relating to a sale of its all ownership of Medical Bridges Company that represent 75% of total shares. Subsequent to the period-end, the legal formalities have been completed to conclude the transaction after the Company’s board of directors’ approval on 10 October 2022.Other than the abovementioned, no events have arisen subsequent to 30 September 2022 and before the issuance of the interim condensed consolidated financial statements that could have a significant effect on the interim con-densed consolidated financial statements as at 30 September 2022.
Disclosure of commitments and contingencies [text block]	19.CONTINCENT LIABILITIES AND CAPITAL COMMITMENTSAs at 30 September 2022, the Group has contingent liabilities in the form of bank guarantees in amount of SR 33.3 million issued in the normal course of business (31 December 2021: SR 103.6 million). The Group also has capital commitments amounted to SR 35.9 million as at 30 September 2022 (31 December 2021: SR 14,4 million) mainly represent contracts for the purchase of property, equipment, and systems for group companies.
Disclosure of comparative figures and restatements [text block]	COMPARATIVESCertain comparative period amounts have been reclassified for purpose of better presentation. However, the effect of those reclassification was not significant,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]	APPROVAL OF THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTSThe interim Condensed Consolidated Financial Statements were approved by the Board of Directors on 16 Rabi Al-Thani 1444H (corresponding to 10 November 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