Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 344,835,516 570,874,794 -39.595 520,665,521 -33.77
Gross Profit (Loss) 84,791,212 173,073,373 -51.008 136,722,327 -37.982
Operational Profit (Loss) 77,056,787 164,853,677 -53.257 129,434,284 -40.466
Net Profit (Loss) Attributable to Shareholders of the Issuer 77,993,616 158,580,593 -50.817 122,917,040 -36.547
Total Comprehensive Income Attributable to Shareholders of the Issuer 80,147,702 157,617,532 -49.15 125,162,328 -35.964
All figures are in (Actual) Saudi Arabia, Riyals



Element List Current Period Similar period for previous year %Change
Sales/Revenue 865,501,037 956,067,309 -9.472
Gross Profit (Loss) 221,513,539 278,332,817 -20.414
Operational Profit (Loss) 206,491,071 263,504,910 -21.636
Net Profit (Loss) Attributable to Shareholders of the Issuer 200,910,656 248,847,943 -19.263
Total Comprehensive Income Attributable to Shareholders of the Issuer 205,310,030 248,228,063 -17.289
Total Shareholders Equity (after Deducting Minority Equity) 1,643,137,329 1,303,924,911 26.014
Profit (Loss) per Share 6.38 7.9
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 345 million for the second quarter of FY 26-27 (“2Q-FY 26-27”), compared to a revenue of SAR 571 million in the similar quarter of FY 25-26 (“2Q-FY 25-26”). This is mainly due to the decrease in sales volumes resulting from delays in receiving raw materials due to the current geopolitical conditions, which in turn led to lower production volumes.
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 a net profit of SAR 78 million for the second quarter of FY 26-27 (“2Q-FY 26-27”), compared to a profit of SAR 159 million in the similar quarter of FY 25-26 (“2Q-FY 25-26”). This is mainly due to the decrease in sales volumes and the increase in raw material freight and insurance costs.
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 345 million in 2Q-FY 26-27, compared to a revenue of SAR 521 million in 1Q-FY 26-27. This is mainly due to the decrease in sales volumes resulting from delays in receiving raw materials due to the current geopolitical conditions, which in turn led to lower production 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 78 million in 2Q-FY 26-27, compared to a net profit of SAR 123 million in 1Q-FY 26-27. This is mainly due to the decrease in sales volumes and the increase in raw material freight and insurance costs.
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 866 million in H1-FY 26-27, compared to a revenue of SAR 956 million in H1-FY 25-26. This is mainly due to the decrease in sales volumes resulting from delays in receiving raw materials due to the current geopolitical conditions, which in turn led to lower production volumes.
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 201 million in H1-FY 26-27, compared to a net profit of SAR 249 million in H1-FY 25-26. This is mainly due to the decrease in sales volumes and the increase in raw material freight and insurance costs.
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 None.
Attached Documents