Profits are among the most important information used by financial report users to make informed decisions, and due to the net income's inability to comprehensively measure performance as it primarily relies on historical cost and does not consider certain gains and losses, such as revaluation gains and losses, the need to search for a complementary measure to net income has emerged, leading to the concept of other comprehensive income.The research aims to show the impact of disclosing other comprehensive income items within the financial statements and the extent of their contribution to enhancing the relevance of the financial statements, by addressing deficiencies in reporting information related to other comprehensive income. The Ferdy scale was used to measure the quality of the relevance of financial statements in general, and specifically in the other comprehensive income statement. The research has reached a set of conclusions, the most prominent of which is that other comprehensive income items are among the most important elements that provide a lot of information and evidence that make the accounting information relevant to stakeholders and those interested in accounting information.