Perfect Presentation for Commercial Services Co. (2P) announces its Interim Financial results for the Period Ending on 2026-06-30 ( Six Months )

Perfect Presentation for Commercial Services Co. (2P) reported a net profit of SAR 36.55 million for the second quarter of 2026, representing a 4.3% year-on-year increase and a 10.5% sequential increase from the previous quarter.
Total revenue for the first half of 2026 grew 9.8% year-on-year to SAR 645.63 million, driven by strong performance in the Managed Services segment (up to SAR 101 million from SAR 48 million) and the Cybersecurity segment (up to SAR 25 million from SAR 6 million).
Operating profit for the quarter rose 12.8% year-on-year to SAR 50.11 million, maintaining profitability growth despite a slight 4.4% sequential decline in revenue attributed to "Agent Method" revenue recognition within the Software business unit.
Shareholders' equity reached SAR 740.18 million as of June 30, 2026, a 21.9% increase over the previous year, while earnings per share for the six-month period improved to SAR 0.23 from SAR 0.22.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	315,545,185	298,458,033	5.725	330,082,215	-4.404
Gross Profit (Loss)	68,548,183	62,087,069	10.406	68,946,409	-0.577
Operational Profit (Loss)	50,108,157	44,437,518	12.76	45,290,736	10.636
Net Profit (Loss) Attributable to Shareholders of the Issuer	36,551,164	35,033,734	4.331	33,063,967	10.546
Total Comprehensive Income Attributable to Shareholders of the Issuer	38,166,050	29,444,019	29.622	30,456,344	25.313
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	645,627,400	587,900,249	9.819
Gross Profit (Loss)	137,494,592	125,044,339	9.956
Operational Profit (Loss)	95,398,893	86,591,579	10.171
Net Profit (Loss) Attributable to Shareholders of the Issuer	69,615,131	67,321,055	3.407
Total Comprehensive Income Attributable to Shareholders of the Issuer	68,622,394	62,143,239	10.426
Total Shareholders Equity (after Deducting Minority Equity)	740,178,576	607,155,067	21.909
Profit (Loss) per Share	0.23	0.22
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 Company recorded revenue growth across its business segments during the second quarter of 2026 compared with the corresponding period of the previous year, mainly driven by growth in the Contact Centers, Managed Services, and Cybersecurity segments. Revenue from the Contact Centers segment increased to SAR 107 million compared with SAR 92 million for the corresponding period of the previous year. Revenue from the Managed Services segment also increased to SAR 53 million compared with SAR 25 million, while revenue from the Cybersecurity segment increased to SAR 13 million compared with SAR 2 million for the corresponding period of the previous year.
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 Company recorded an 11% increase in gross profit during the second quarter of 2026 compared with the corresponding period of the previous year, with gross profit reaching SAR 69 million during the second quarter of 2026, compared with SAR 62 million during the corresponding period of 2025 Operating profit also increased by 13% compared with the second quarter of the previous year, reaching SAR 50 million during the second quarter of 2026, compared with SAR 44 million during the corresponding period of 2025.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	Revenue decreased slightly during the second quarter of 2026 compared with the previous quarter, mainly attributable to the revenue recognition method, as the Software business unit applies the Agent Method for revenue recognition. This decrease did not affect the Company’s profitability, as net profit increased by 11% compared with the previous quarter of the same year.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The increase in net profit during the second quarter of 2026 compared with the previous quarter was mainly attributable to an 11% increase in operating profit, which reached SAR 50 million during the second quarter of 2026, compared with SAR 45 million during the previous quarter of the same year.
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 increase in revenue during the period ended in the first half of 2026 compared with the corresponding period of the previous year was mainly attributable to notable growth across several business segments. Revenue from the Contact Centers segment increased to SAR 205 million compared with SAR 181 million for the corresponding period of 2025 Revenue from the Managed Services segment also increased to SAR 101 million compared with SAR 48 million. The Cybersecurity segment also recorded notable revenue growth, reaching SAR 25 million compared with SAR 6 million during the corresponding period of the previous year.
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 Company recorded growth in revenue, gross profit, and operating profit during the first half of 2026 compared with the corresponding period of the previous year. Gross profit increased to SAR 137 million compared with SAR 125 million for the corresponding period of the previous year, representing growth of approximately 10%. Operating profit also increased to SAR 95 million during the period ended in the second quarter of 2026, compared with SAR 87 million for the corresponding period of 2025, representing growth of approximately 10%.
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	N/A
Additional Information	N/A