| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Revenues came under pressure during the year due to extended award cycles and the deferral of certain grant-related projects’ milestones beyond year-end. Consulting services recorded revenues of SAR 112.8 million in FY 2025, down 51.4% compared to SAR 232.1 million in FY 2024. However, the decline in consulting revenues was partly offset by continued strength in TAM’s digital solutions segment, where revenues reached SAR 59.1 million in FY 2025, up 43.5% year-on-year. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Net profit performance reflects the decline in revenue, however, despite the lower absolute net income, net profit margin improved to 12.0% from 11.0% in the prior year, remaining within the Company’s previously communicated guidance range of 10% to 15%. The margin resilience reflects the Company’s stronger gross and operating margin performance, supported by tighter cost control, improved utilization, and a more disciplined overhead structure. This was partially offset by higher finance costs, which increased to SAR 4.0 million from SAR 1.7 million in FY 2024, largely reflecting the precautionary financing facilities secured during the year to preserve liquidity and operational flexibility amid a more uncertain collections environment. |
| Statement of the type of external auditor's report | Unmodified opinion |
| 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) | - |
| Reclassification of Comparison Items | - |
| Additional Information | To more clarifications about the financial results for the year 2025, you can see the attached press release. |
| Attached Documents | Attached Documents |
