| Element List | Current Year | Previous Year | %Change | ||
|---|---|---|---|---|---|
| Sales/Revenue | 145,586,827 | 136,035,495 | 7.02 | ||
| Gross Profit (Loss) | 46,958,811 | 37,729,533 | 24.46 | ||
| Operational Profit (Loss) | 35,116,452 | 30,780,761 | 14.09 | ||
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 33,697,398 | 31,410,812 | 7.28 | ||
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 33,894,859 | 32,103,394 | 5.58 | ||
| Total Shareholders Equity (after Deducting Minority Equity) | 175,491,335 | 129,670,413 | 35.34 | ||
| Profit (Loss) per Share | 0.42 | 0.42 | |||
| 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 7.02% increase in revenue this year compared to last year is attributed to the company's increased advertising and promotional activities within its branches, representing an 85% increase over last year. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | This is due to an increase in revenue of 9.5 million, or 7.02%, compared to last year. |
| 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) | Not applicable |
| Reclassification of Comparison Items | 1- Balance Sheet Cash and cash equivalents of SAR 31,847 were reclassified from accounts receivable reduction to cash and cash equivalents, representing accrued revenue. 2- Profit and Loss Cost of revenue of SAR 478,354 was reclassified under selling, marketing, and application commission expenses. SAR 19,106 was separated under discontinued operations (Note 25). General and administrative expenses of SAR 1 million were reclassified, and the provision for supplier advance payments was reclassified. General and administrative expenses of SAR 12,347 were reclassified and separated under discontinued operations (Note 25). Finance costs of SAR 3,138 were reclassified under discontinued operations (Note 25). Other income was reduced by a net amount of SAR 59,800 under discontinued operations (Note 25). Other income of SAR 664,234 was reclassified under cost of revenue, representing a discount earned. |
| Additional Information | The company decided to close one of Lamasat's activities on June 2025, and a separate statement was made in the financial statements for both 2024 and 2025, as shown in the statements, which have been reclassified in the profit and loss statements for 2024. |
