Page 96 - JTC-Annual Report-2025-Eng

JTC Logistics Transportation & Stevedoring Company K.S.C.P
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
As at December 31, 2025
(All amounts are in Kuwaiti Dinars)

d) Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in raising funds to meet
commitments associated with financial instruments. To manage this risk, the Group periodically
assesses the financial viability of customers and invests in the investments that are readily
realizable.

Liquidity risk management process
The Group’s liquidity management process, as carried out within the Group includes:

▶ Day-to-day funding, managed by monitoring future cash flows to ensure that requirements
can be met;
▶ Monitoring statement of financial position liquidity ratios against internal and regulatory
requirements; and
▶ Managing the concentration and profile of debt maturities.
The maturity profile of financial liabilities is as follows:

2025

1-3 3-12 More than
months months one year Total

Loans and borrowings 450,000 1,320,000 7,377,816 9,147,816
Accounts payable and other credit balances
(except advances from customers) 3,089,893 4,086,474 - 7,176,367
Lease liabilities (undiscounted) 178,518 442,523 357,823 978,864

Total 3,718,411 5,848,997 7,735,639 17,303,047

2024
1-3 3-12 More than
months months one year Total
Loans and borrowings - 1,370,000 7,940,030 9,310,030

Accounts payable and other credit balances
(except advances from customers) 2,403,704 4,206,798 - 6,610,502
Lease liabilities (undiscounted) 172,772 486,721 570,559 1,230,052

Total 2,576,476 6,063,519 8,510,589 17,150,584

e) Equity price risk

Equity price risk is the risk that fair values of equity instruments decrease as the result of changes
in level of equity indices and the value of individual stocks. To manage such risks, the Group
diversifies its investments in different sectors within its investment portfolio and are continuously
monitored.

93 JTC LogisTiCs TransporTaTion & sTevedoring Company K.s.C.p.