Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 570,874,794 540,154,282 5.687 385,192,515 48.205
Gross Profit (Loss) 173,073,373 133,762,928 29.388 105,259,444 64.425
Operational Profit (Loss) 170,062,946 127,099,071 33.803 104,581,273 62.613
Net profit (Loss) 158,580,593 112,849,135 40.524 90,267,350 75.678
Total Comprehensive Income 157,617,532 109,225,470 44.304 90,610,531 73.95
All figures are in (Actual) Saudi Arabia, Riyals



Element List Current Period Similar period for previous year %Change
Sales/Revenue 956,067,309 904,573,195 5.692
Gross Profit (Loss) 278,332,817 220,180,135 26.411
Operational Profit (Loss) 274,644,219 213,888,064 28.405
Net profit (Loss) 248,847,943 184,093,836 35.174
Total Comprehensive Income 248,228,063 180,417,837 37.585
Total Shareholders Equity (after Deducting Minority Equity) 1,303,924,911 985,081,083 32.367
Profit (Loss) per Share 7.9 5.84
All figures are in (Actual) Saudi Arabia, Riyals



Element List Amount Percentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value – –
All figures are in (Actual) Saudi Arabia, Riyals



Element List Explanation
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the same quarter of the last year is The company recorded a revenue of SAR 571 million for the second quarter of FY25-26 (“2Q-FY 25-26”), compared to a revenue of SAR 540 million in the similar quarter of FY 24-25 (“2Q-FY 24-25”), This is mainly due to the change in the sales mix.
The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is The company recorded net profit of SAR 159 million for the second quarter of FY25-26 (“2Q-FY 25-26”), compared to a profit of SAR 113 million in the similar quarter of FY 24-25 (“2Q-FY 24-25”). This is mainly resulting from the change in the sales mix.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The company reported a revenue of SAR 571 million in 2Q-FY25-26, compared to a revenue of SAR 385 million in 1Q-FY25-26. This is mainly due to the change in the sales mix and the increase in sales volumes.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The company reported a net profit of SAR 159 million in 2Q-FY25-26, compared to a net profit of SAR 90 million in 1Q-FY25-26. This is mainly due to the change in the sales mix and the increase in sales volumes and decrease in the cost per ton.
The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is The company reported a revenue of SAR 956 million in H1-FY25-26, compared to a revenue of SAR 905 million in H1-FY24-25 This is mainly due to the change in the sales mix and the increase in sales volumes in line with scheduled delivery plans.
The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is The company reported a net profit of SAR 249 million in H1-FY25-26, compared to a net profit of SAR 184 million in H1-FY24-25. This is mainly due to the change in the sales mix and the increase in sales volumes and decrease in the cost per ton.
Statement of the type of external auditor’s report Unmodified conclusion
Comment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion) None.
Reclassification of Comparison Items None.
Additional Information –
Attached Documents