Gems Education reports increase in six-month revenue


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Dubai-based Gems Education yesterday said its six-month revenue through the end of February rose by 15.5 per cent year-on-year to US$539.1 million thanks to an uptick in student enrolment.

The education provider also attributed the rise to “an increase in annual average revenue per student, acquisition of a group of two schools and an increase in other income because of an increase in the number of schools and students”, in a statement to Nasdaq Dubai. Gems was not available for comment.

The education ­provider, which runs more than 88 schools in the UAE and abroad, said student enrolment increased by 10 per cent to 113,345 students at the end of February, up from 102,361 students a year ago. The total capacity, however, was 132,438 students at the end of February, up 18.6 per cent from 111,652 students a year ago.

Gems aims to boost its school capacity over the next 24 months by opening new facilities and extending existing buildings.

During the six months since August 31, Gems has spent $242.7m, including on the repurchase of three leased school buildings, which were originally financed by a sale and leaseback transaction.

It also opened four schools in the UAE and extended six schools in the country. It acquired a group of two schools, under a sale and purchase agreement in July, and entered into a $40.8m bilateral facility agreement to finance the acquisition. The company issued a $200m sukuk in 2014. “Efficient private schools can make around 15 per cent to 20 per cent net profit margins once a school is stabilised,” says the consultancy Colliers International.

Dubai had 173 private schools with 265,299 students in the 2015-2016 academic year. The Knowledge and Human Development Authority in Dubai said last year that 15 to 20 private schools were set to open during the 2016-2017 academic year.

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1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

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9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Name: HyperSpace
 
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