	English [member]
Start Date	2023-01-01	2022-01-01
End Date	2023-03-31	2022-03-31
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	2023-01-01	2022-01-01
Reporting period end date	2023-03-31	2022-03-31
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

[200100] Independent auditors report

	Primary auditor [member]	Second primary auditor [member]
	English [member]	English [member]
Start Date	2023-01-01	2023-01-01
End Date	2023-03-31	2023-03-31
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	2023-01-01
End Date	2023-03-31
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 31 March 2023, and the related interim condensed consolidated statements of comprehensive income, for the three months period ended 31 March 2023, interim condensed consolidated statement of changes in equity and cash flows for the three-months 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	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
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
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.
Report on other legal and regulatory requirements	The interim condensed consolidated financial statements of the Group for the three-months period ended 31 March 2022 were reviewed by another auditor who expressed unmodified review conclusion on those interim condensed financial statements on 21 Shawwal 1443H (corresponding to 22 May 2022).
Date of signing audit report by auditor	2023-05-18

[300200] Statement of financial position, current/ non-current

Start Date	2023-01-01	2022-01-01	2022-01-01	Note No.
End Date	2023-03-31	2022-03-31	2022-12-31	Note No.
Statement of financial position [abstract]
Assets [abstract]
Current assets [abstract]
Bank balances and cash	36,853,021	121,910,933	37,738,920
Short-term deposits		20,000,000	20,000,000
Financial assets, current	82,433,477	95,372,258	81,191,135
Trade accounts receivable	131,154,201	138,992,799	120,738,346
Prepayments	44,756,598	66,356,525	45,705,598
Due from related parties	1,151,262		1,436,168
Inventories	9,150,541	8,239,401	8,817,262
Total	305,499,100	450,871,916	315,627,429
Total current assets	305,499,100	450,871,916	315,627,429
Non-current assets [abstract]
Financial assets, non-current	2,042,704	2,042,704	2,042,704
Property, plant and equipment	177,957,849	168,042,980	161,035,744
Assets subject to finance lease	39,300,565	34,564,078	42,352,804
Goodwill	78,245,709	79,773,177	78,245,709
Intangible assets other than goodwill, net	583,747,837	348,505,527	556,227,974
Investment properties	193,832,127	36,036,308	194,461,685
Other non-current assets	4,129,085	2,000,000	4,404,357
Total non-current assets	1,079,255,876	670,964,774	1,038,770,977
Total assets	1,384,754,976	1,121,836,690	1,354,398,406
Liabilities and equity [abstract]
Liabilities [abstract]
Current liabilities [abstract]
Current portion of long term loans	31,228,836	28,016,541	28,016,540
Short term borrowings		6,000,000
Trade accounts payables	18,519,910	14,784,504	20,138,668
Other accounts payables	48,435,113	40,880,107	57,994,845
Finance lease, current	11,990,348	9,549,391	12,528,608
Zakat payable	6,592,499	7,588,416	5,093,791
Dividends payable	35,766,455	35,873,482	35,781,423
Royalties payable	24,814,290	15,135,148	23,521,813
Other current liabilities		4,748,400
Total	177,347,451	162,575,989	183,075,688
Total current liabilities	177,347,451	162,575,989	183,075,688
Non-current liabilities [abstract]
Debt securities, term loans, borrowings and sukuks in issue	174,990,934	90,158,295	163,989,260
Employees' terminal benefits	35,372,926	38,500,055	36,539,072
Finance leases, non-current	26,175,584	25,077,900	29,040,883
Other non-current liabilities	495,170,591	273,575,149	463,651,326
Total non-current liabilities	731,710,035	427,311,399	693,220,541
Total liabilities	909,057,486	589,887,388	876,296,229
Equity [abstract]
Shareholder's equity [abstract]
Share capital	600,000,000	600,000,000	600,000,000
Statutory Reserve	48,996,657	48,996,657	48,996,657
Retained earnings (accumulated losses)	-39,858,081	-4,749,477	-39,913,752
Other reserves [abstract]
Miscellaneous other reserves	-147,141,015	-122,747,412	-143,926,868
Total other reserves	-147,141,015	-122,747,412	-143,926,868
Equity attributable to owners of parent	461,997,561	521,499,768	465,156,037
Non-controlling interests	13,699,929	10,449,534	12,946,140
Total equity	475,697,490	531,949,302	478,102,177
Total liabilities and equity	1,384,754,976	1,121,836,690	1,354,398,406

Start Date	2023-01-01	2022-01-01
End Date	2023-03-31	2022-03-31
Statement of income [abstract]
Profit (loss) [abstract]
Continuing operations [abstract]
Operating profit (loss) [abstract]
Operating income [abstract]
Gross profit (loss) [abstract]
Revenue	114,203,718	109,663,021
Cost of sales	98,422,011	98,054,628
Gross profit (loss)	15,781,707	11,608,393
Total operating income	15,781,707	11,608,393
Operating expenses [abstract]
General and administrative expenses	12,064,450	11,041,565
Other operating expenses	1,700,000	860,000
Total operating expenses	13,764,450	11,901,565
Operating profit (loss)	2,017,257	-293,172
Finance costs	4,103,644	2,154,892
Other income (expenses), net	3,811,113	5,066,411
Profit (loss) before zakat and income tax from continuing operations	1,724,726	2,618,347
Zakat expenses on continuing operations for period	1,498,708	1,513,833
Profit (loss) for period from continuing operations	226,018	1,104,514
Profit (loss) for period	226,018	1,104,514
Profit (loss), attributable to [abstract]
Profit (loss), attributable to equity holders of parent company	55,671	842,232
Profit (loss), attributable to non-controlling interests	170,347	262,282
Earnings per share [abstract]
Basic earnings (loss) per share [abstract]
Basic earnings (loss) per share from continuing operations	0.001	0.02
Total basic earnings (loss) per share	0.001	0.02
Diluted earnings (loss) per share [abstract]
Diluted earnings (loss) per share from continuing operations	0.001	0.02
Total diluted earnings (loss) per share	0.001	0.02
Weighted average number of equity shares outstanding	60000000	55650000

Start Date	2023-01-01	2022-01-01
End Date	2023-03-31	2022-03-31
Statement of other comprehensive income, before tax [abstract]
Statement of comprehensive income [abstract]
Profit (loss) for period	226,018	1,104,514
Total comprehensive income (loss) for period	226,018	1,104,514
Total comprehensive income (loss) attributable to [abstract]
Total comprehensive income (loss), attributable to equity holders of parent	55,671	842,232
Total comprehensive income (loss), attributable to non-controlling interests	170,347	262,282

[300600] Statement of changes in equity

	Share capital [member]		Share premium [member]		Treasury shares [member]		Statutory reserve [member]		General reserve [member]		Retained earnings (accumulated losses) [member]		Asset revaluation reserve [member]		Available-for-sale [member]		Employee share based plan reserve [member]		Reserve of exchange differences on translation [member]		Cash flow hedges reserve [member]		Reserve of disposal group held for distribution/ sale [member]		Miscellaneous other reserves [member]		Total other reserves [member]		Equity attributable to owners of parent [member]		Non-controlling interests [member]		Total equity [member]
Start Date	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01	2023-01-01	2022-01-01
End Date	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31	2023-03-31	2022-03-31
Statement of changes in equity [line items]
Equity balance at beginning of period (before adjustments)	600,000,000	300,000,000					48,996,657	48,996,657			-39,913,752	-416,709													-143,926,868	-122,747,412	-143,926,868	-122,747,412	465,156,037	225,832,536	12,946,140	10,187,252	478,102,177	236,019,788
Equity balance at beginning of period (after adjustments)	600,000,000	300,000,000					48,996,657	48,996,657			-39,913,752	-416,709													-143,926,868	-122,747,412	-143,926,868	-122,747,412	465,156,037	225,832,536	12,946,140	10,187,252	478,102,177	236,019,788
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss) for period											55,671	842,232																	55,671	842,232	170,347	262,282	226,018	1,104,514
Total comprehensive income (loss) for period											55,671	842,232																	55,671	842,232	170,347	262,282	226,018	1,104,514
Issue of equity		300,000,000																												300,000,000				300,000,000
Share issue cost												5,175,000																		5,175,000				5,175,000
Changes in non-controlling interest																															583,442		583,442
Other miscellaneous changes in equity																									-3,214,147		-3,214,147		-3,214,147				-3,214,147
Total changes in shareholders equity		300,000,000									55,671	-4,332,768													-3,214,147		-3,214,147		-3,158,476	295,667,232	753,789	262,282	-2,404,687	295,929,514
Equity balance at end of period	600,000,000	600,000,000					48,996,657	48,996,657			-39,858,081	-4,749,477													-147,141,015	-122,747,412	-147,141,015	-122,747,412	461,997,561	521,499,768	13,699,929	10,449,534	475,697,490	531,949,302

[300700] Statement of cash flows, indirect method

Start Date	2023-01-01	2022-01-01	Note No.
End Date	2023-03-31	2022-03-31	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	1,724,726	2,618,347
Profit (loss) for period before zakat and income tax	1,724,726	2,618,347
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	6,392,767	6,818,183
Adjustments for amortization and impairment (reversal of impairment) of intangible assets	5,087,552	2,746,858
Adjustments for finance costs	4,103,644	2,154,892
Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income	1,700,000	860,000
Adjustments for gain (loss) on disposal of property, plant and equipment	151,342	276,341
Adjustment for provision of employees' terminal benefit	3,585,185	3,828,245
Other adjustments to reconcile profit (loss) before tax to net cash flows	138,256	-2,781,694
Total adjustments to reconcile profit (loss) before tax to net cash flows	20,856,062	13,350,143
Operating cash flow before working capital changes	22,580,788	15,968,490
Adjustments for working capital changes [abstract]
Adjustments for decrease (increase) in trade accounts receivable, net	-11,465,856	13,271,328
Adjustments for decrease (increase) in prepayment	1,161,962	735,495
Adjustments for increase (decrease) in trade accounts payable	-1,568,645	-3,220,309
Adjustments for increase (decrease) in other accounts payable	-8,320,443	-795,355
Adjustments for other current liabilities	-5,369,765	-3,204,117
Net increase (decrease) due to working capital changes	-25,562,747	6,787,042
Net cash flows from (used in) operations	-2,981,959	22,755,532
Other inflows (outflows) of cash, classified as operating activities [abstract]
Zakat paid, classified as operating activities		816,365
Total other inflows (outflows) of cash, classified as operating activities		-816,365
Net cash flows from (used in) operating activities	-2,981,959	21,939,167
Cash flows from (used in) investing activities [abstract]
Proceed from sales of property, plant and equipment	645,571	2,345,824
Purchase of property, plant and equipment	21,345,509	2,332,231
Purchase of financial assets	3,000,000	82,000,000
Expenditure on other intangible assets	1,091,869	2,065,919
Purchase of investment properties	2,075,248	5,100
Other inflows (outflows) of cash, classified as investing activities	-70,688
Net cash flows from (used in) investing activities	-26,937,743	-84,057,426
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	16,061,475	1,336,859
Repayment of debt securities, term loans, borrowings, sukuks and murabahas	1,847,505	142,763,350
Repayments of finance lease liabilities	3,558,774	1,249,210
Dividends paid (other than to non-controlling interest), classified as financing activities	14,967	-17,041,895
Other inflows (outflows) of cash, classified as financing activities	-1,606,426	-2,433,835
Net cash flows from (used in) financing activities	9,033,803	166,757,359
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-20,885,899	104,639,100
Net increase (decrease) in cash and cash equivalents	-20,885,899	104,639,100
Cash and cash equivalents at beginning of period	57,738,920	37,271,833
Cash and cash equivalents at end of period	36,853,021	141,910,933

[400100] Notes forming part of accounts

	English [member]	Note No.
Start Date	2023-01-01
End Date	2023-03-31
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]	1.GENERAL INFORMATIONBatic Investments and Logistics Company (the “Company” or “Batic”) - a Saudi Joint Stock Company - the previous name (Saudi Transport and Investment Company - Mubarrad) formed under the Regulations for Companies and is registered in the Riyadh, Kingdom of Saudi Arabia (“KSA”) under Commercial Registration No. 1010052902 dated 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 Investments and Logistics Company).
Disclosure of information about major activities of reporting entity [text block]	The principal activities of the Company are in the purchase and sale of land and real estate and its division, construction of residential buildings and general construction of non-residential buildings, including (schools, hospitals, hotels, etc.), restoration of residential and non-residential buildings, construction and repair of roads, streets, sidewalks, road accessories, and 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.
Other disclosures about reporting entity [text block]	CapitalThe shareholders of the Company in their meeting held on to 2 Jumada al-Awal 1443H (corresponding to 6 December 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 year 2022.
Disclosure of basis of preparation of financial statements [abstract]
Disclosure of statement of compliance [text block]	2-1Statement 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]	2-2Basis of measurementThe condensed consolidated interim financial statements have been prepared on the historical cost basis, except for short-term financial assets through profit or loss, which are measured at fair value, and employee end-of-service benefits obligations, which are measured at the present value of future obligations using the projected unit credit method
Disclosure of functional and presentation currency [text block]	2-3Functional 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 basis of consolidation of financial statements [text block]	For 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 recognized 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.The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual consolidated financial statements for the year ended 31 December 2022.
Disclosure of critical accounting judgements, estimates and assumptions [abstract]
Disclosure of critical accounting judgements, estimates and assumptions, general [text block]	3.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 changes made from first Interim IFRS financial statements to first IFRS financial statements [text block]	New and amended standards adopted by the GroupThere are no new standards or interpretations effective as of January 1, 2023. There are amendments to the standards that are effective from January 1, 2023, but they do not have any material impact on the interim con-densed consolidated financial statements of the Group.Amendments and interpretationsIFRS 17: Insurance Contracts.Amendments to IAS 1: Classification of Liabilities as Current and Non-current.Amendments to IAS 8: Definition of Accounting Estimates.Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting Policies.Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction.Amendments to IAS 16: Property, Plant, and Equipment: Proceeds before Intended Use.Amendments to IAS 10: Sale or contribution of assets between an investor and a partner or joint venture
Disclosure of summary of significant accounting policies [abstract]
Description of accounting policy for segment reporting [text block]	15.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 8 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 development parties, establishing and operating com-mercial 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.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.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 earnings per share [text block]	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]	The 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]	18.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.
Disclosure of subsequent events [text block]	21.SUBSEQUENT EVENTSOn May 01, 2023, the company announced the Board of Directors’ decision on April 30, 2023 regarding approving the recommendation of the extraordinary general assembly of the company’s shareholders to amend the company’s bylaws in line with the new corporate law, and the amended corporate governance regulations issued by the Capital Market Authority and their implementing regulations, the most important modifications:- Split the nominal value of the share from (10) ten SR per share to (1) one SR per share, so that the number of shares of the company becomes (600,000,000) six hundred million shares instead of (60,000,000) sixty million shares.-Cancellation of the Company tenure, which was stipulated in the Company's bylaws by (50) years.-Cancellation of the statutory reserve item in the articles of association, with a referral to the General Assembly by transferring the entire balance of the statutory reserve on the date of the meeting to the accumulated profits (losses) account.Other than the abovementioned, no events have arisen subsequent to 31 March 2023 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 31 March 2023.
Disclosure of commitments and contingencies [text block]	19.CONTINCENT LIABILITIES AND CAPITAL COMMITMENTSAs at 31 March 2023, the Group has contingent liabilities in the form of bank guarantees uncovered in amount of SR 19.5 million issued in the normal course of business (31 December 2022: SR 27.2 million). The Group also has capital commitments amounted to SR 165 K as at 31 March 2023 (31 December 2022: SR 26 million) mainly represent contracts for the purchase of property, equipment, and systems for the Group
Disclosure of comparative figures and restatements [text block]	20.COMPARATIVESCertain comparative period amounts have been reclassified for purpose of better presentation. However, the effect of those reclassification was not significant
Disclosure of board of director's approval of the financial statements [text block]	22.APPROVAL OF THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTSThe interim Condensed Consolidated Financial Statements were approved by the Board of Directors on 28 Shawwal 1444H (corresponding to 18 May 2023

[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