City Cement Co. announces its Interim Financial results for the Period Ending on 2026-06-30 ( Six Months )

City Cement reported a 59.9% year-on-year decline in net profit for the quarter ending June 30, 2026, falling to SAR 14.59 million from SAR 36.38 million in the same period last year.
Quarterly revenue dropped 24.3% to SAR 105.65 million, while the cumulative six-month revenue reached SAR 225.56 million (a 21.9% YoY decrease), driven primarily by a reduction in total sales volume and lower average selling prices.
Profitability was significantly pressured by rising production costs, specifically higher fuel prices, which offset savings achieved through reduced general, administrative, and marketing expenses.
On a sequential basis, net profit fell 51.6% compared to the previous quarter, contributing to a decrease in half-year earnings per share from SAR 0.63 to SAR 0.32 as the company faced ongoing pricing and volume challenges.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	105,652,492	139,491,390	-24.258	119,908,270	-11.888
Gross Profit (Loss)	22,905,933	51,024,714	-55.108	38,995,145	-41.259
Operational Profit (Loss)	10,967,269	33,479,096	-67.241	25,884,750	-57.63
Net Profit (Loss) Attributable to Shareholders of the Issuer	14,594,485	36,381,279	-59.884	30,178,883	-51.64
Total Comprehensive Income Attributable to Shareholders of the Issuer	14,451,617	36,110,055	-59.978	30,577,349	-52.737
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	225,560,762	288,757,308	-21.885
Gross Profit (Loss)	61,901,078	112,192,257	-44.825
Operational Profit (Loss)	36,852,019	81,449,850	-54.754
Net Profit (Loss) Attributable to Shareholders of the Issuer	44,773,367	87,920,490	-49.075
Total Comprehensive Income Attributable to Shareholders of the Issuer	45,028,965	87,504,166	-48.54
Total Shareholders Equity (after Deducting Minority Equity)	1,807,470,367	1,882,634,198	-3.992
Profit (Loss) per Share	0.32	0.63
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 main reason for the decrease in sales for the current quarter compared to the same quarter of the previous year is: • A decrease in sales volume for the current quarter.
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 main reason for the decrease in net profit for the current quarter compared to the same quarter of the previous year is: • A decrease in sales volume for the current quarter and increase in the cost of sales due to higher fuel prices, despite a decrease in general and administrative expenses and decrease in selling and marketing expenses.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The main reason for the decrease in sales for the current quarter compared to the previous quarter is: • A decrease in sales value for the current quarter due to a decrease in sales volume and decrease in average selling price.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The main reason for the decrease in net profit for the current quarter compared to the previous quarter is: • A decrease in sales value for the current quarter due to a decrease in sales volume and decrease in average selling price.
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 main reason for the decrease in sales for the current period compared to the same period of the previous year is: • A decrease in sales volume and decrease in the average selling price for the current period.
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 main reason for the decrease in net profit for the current period compared to the same period of the previous year is: • A decrease in sales volume and decrease in the average selling price for the current period and increase in the cost of sales due to higher fuel prices, despite a decrease in general and administrative expenses and decrease in selling and marketing expenses.
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)	N/A
Reclassification of Comparison Items	Some comparative figures have been reclassified to conform with the current period's presentation.
Additional Information	-