| Element List | Current Year | Previous Year | %Change | ||
|---|---|---|---|---|---|
| Sales/Revenue | 85,197,759 | 54,787,529 | 55.51 | ||
| Gross Profit (Loss) | 21,312,290 | 16,522,506 | 28.99 | ||
| Operational Profit (Loss) | 12,993,033 | 7,087,046 | 83.33 | ||
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 5,981,473 | 2,478,742 | 141.31 | ||
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 6,037,220 | 2,505,921 | 140.92 | ||
| Total Shareholders Equity (after Deducting Minority Equity) | 31,523,535 | 13,586,315 | 132.02 | ||
| Profit (Loss) per Share | 0.56 | 0.25 | |||
| 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 year compared to the last year | The increase in revenues during the current period by 56% compared to the same period last year is attributed to the improved performance of several operational sectors, foremost among them the medical maintenance sector, which recorded a growth of 182%, raising its contribution to total revenues to 46% in 2025 compared to 25% in 2024. Additionally, spare parts sales supported revenue growth with an increase of 20%, along with new revenues from contracts related to medical equipment and general maintenance, totaling SAR 3.8 million in 2025, whereas the company did not record similar revenues from these items in 2024. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The increase in net profit during the current period compared to the same period last year is attributed to higher revenues and improved operational efficiency. Operating profit rose by 86%, reaching SAR 13.0 million compared to SAR 7.1 million in 2024, with the operating profit margin improving to 15% from 13% in the previous year, which had a positive impact on the company’s overall results. Part of this increase is also due to certain adjustments to the financial results of previous years and reclassifications, which resulted in the net profit after zakat from continuing operations for the comparative period being revised from SAR 4.7 million to SAR 2.5 million, despite higher financing costs during the current period |
| 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) | None |
| Reclassification of Comparison Items | YES |
| Additional Information | It is worth noting that the company restated certain comparative figures for the same period of the previous year in accordance with Note (31) of the consolidated financial statements for the year ended December 31, 2025, due to the reassessment of certain accounting treatments and the presentation of some transactions and balances to align with the International Financial Reporting Standards (IFRS) adopted in Saudi Arabia. These adjustments, in addition to some reclassifications within the financial statement items, included the recalculation of the expected credit loss (ECL) provision for the year ended December 31, 2024, which resulted in a net increase in the provision of approximately SAR 2.2 million, affecting the comparative period’s results. During the year ended December 31, 2025, the company recorded a release from the expected credit loss provision of SAR 2.53 million, which contributed to supporting both operating profit and net profit for the current period. These adjustments also resulted in a revision of the net profit after zakat from continuing operations for the comparative period, from SAR 4.7 million to SAR 2.5 million. Accordingly, part of the change in results for the current period compared to the same period of the previous year is attributable to the restatement of comparative figures, in addition to the actual improvement in the company’s operational performance. |
