| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | The total revenue value did not witness any material change between the year ended 31 December 2025 and the year ended 31 December 2025. Instead, a slight increase of 2.14% was recorded, from SAR 97.99 million to SAR 100 million between the two periods. This increase resulted from higher revenues generated from the screens sector and vehicle plate projects, following the company’s contracting and execution of several new projects during the referenced periods |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Gross profit increased by 10.9%, from SAR 21.7 million for the year ended 31 December 2024 to SAR 24.0 million for the year ended 31 December 2025. The gross profit margin also improved from 22.1% to 24.0% during the same period. This improvement is mainly attributable to a 0.3% decrease in the cost of sales, along with a 2.1% increase in revenues, which reached SAR 100.1 million compared to SAR 98.0 million in the previous year. These factors collectively had a positive impact on the company’s profitability. |
| 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) | The company’s financial statements for the year ended 31 December 2024 were audited by another auditor, who expressed an unmodified opinion on those financial statements on 28 Dhul-Qi'dah 1446 AH (corresponding to 26 May 2025) |
| Reclassification of Comparison Items | Certain comparative figures have been reclassified to conform with the current year presentation. |
| Additional Information | NA |
