premargin

Element List	Current Year	Previous Year	%Change
Sales/Revenue	27,796,439	67,282,672	-58.69
Gross Profit (Loss)	1,308,175	23,966,239	-94.54
Operational Profit (Loss)	7,851,773	14,962,320	-47.52
Net Profit (Loss) Attributable to Shareholders of the Issuer	-29,556,060	9,494,601	-
Total Comprehensive Income Attributable to Shareholders of the Issuer	-30,261,271	9,502,944	-
Total Shareholders Equity (after Deducting Minority Equity)	27,317,087	59,579,358	-54.15
Profit (Loss) per Share	-8.86	3.16
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	-	-
Accumulated Losses	-	-
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Explanation
The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year	The decline in sales during the current period is primarily due to lower purchases by the company's main customer (Saudi Aramco) compared to projected sales for 2025, which negatively impacted revenue. Sales were also affected by the fire that occurred at one of the plant's facilities on July 4, 2025, resulting in a partial shutdown of operations, reduced production capacity, and the loss of a portion of finished goods inventory.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is	Net profit was affected by the increase in general and administrative expenses during the period, in addition to recording provisions for losses resulting from damage to assets, and the continuation of some fixed operating costs despite the decrease in activity.
Statement of the type of external auditor's report	Notice
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)	Material Uncertainty Regarding Going Concern We draw attention to Note (3-8) to the financial statements, which indicates that the company incurred accumulated losses as of December 31, 2025, amounting to approximately SAR 22 million, representing 66% of the company's share capital. The company also recorded negative net cash flows from operating activities amounting to SAR 26.8 million, as detailed in Note (26) to the financial statements. This is primarily due to the impact of the fire incident that affected the company's assets and inventory on July 4, 2025. These circumstances, along with other matters as explained in Note (3-8), indicate the existence of a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern. The company's management has conducted a going concern assessment, which includes several material assumptions, including the continuation of contracts with the main customer, the collection of a portion of insurance claims, and the generation of positive operating cash flows in the future. Based on this assessment, Management has concluded that preparing the financial statements on a going concern basis is appropriate, and our opinion on this matter has not been modified.
Reclassification of Comparison Items	None
Additional Information	-

Albattal Factory for Chemical Industries Co. announces its Annual Financial results for the period ending on 2025-12-31