In a statement issued to Boursa Kuwait, Kuwait Portland Cement Company announced that Land United Real Estate Company has been reclassified from an associate company to being categorized as financial assets at fair value through other comprehensive income. This adjustment has been implemented in accordance with International Financial Reporting Standard No. (IAS 28). This reclassification follows the inclusion of a representative from Land United Real Estate Company on the Board of Directors, which was accompanied by his subsequent resignation and approval. As for the potential impact of this decision on the financial standing of Kuwait Portland Cement Company, it has been explained that it will be assessed and disclosed at a later point in time.