No it's not.
Almo nature tend to claim it is (I had correspondence with them about this when Almo nature was new) due to the fact that it's cooked in broth and the broth is included, but it's lean muscle meat and contains no additional vitamins or minerals. I consider it complementary. The most recent information I got from almo nature (a leaflt at the supreme cat show last november) claimed it was complete but then went on to say it was best served with their dry food for a balanced diet! Incidentally, Applaws which is the same sort of food, is labelled as complementary. I think it's best to treat Almo Nature as complementary.
As an aside, Jaffa goes crazy for the almo nature beef