| 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 reason for the increase in sales during the current quarter compared to the same quarter of the previous year is due to the increase in the quantity and value of sales, despite the decrease in the average selling price per ton. |
| 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 increase in net profit during the current quarter compared to the same quarter of the previous year is due to the increase in sales volume and value, despite the decrease in the average selling price per ton. Also, the decrease in selling, marketing, general and administrative expenses, as well as the decrease in financing costs. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The reason for the decrease in sales during the current quarter compared to the previous quarter is due to the decrease in the average selling price per ton compared to the previous quarter, which led to a decrease in the value of sales,despite the increase in the volume of sales. |
| 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 during the current quarter compared to the previous quarter is the decrease in the selling price per ton. |
| 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 reason for the increase in sales during the current period compared to the same period of the previous year is due to the increase in sales volume and the improvement in the average selling price, which led to an increase in the value of sales. |
| 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 increase in net profit during the current period compared to the same period of the previous year is due to the increase in the quantity and value of sales, as well as the decrease in selling, marketing, general and administrative expenses, and also the decrease in financing costs. |
| 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) | The financial statements of Umm Al Qura Cement Company for the year ended December 31, 2025, were audited by another auditor, who issued an unmodified opinion on those financial statements on 26 Ramadan 1447 AH (corresponding to March 15, 2026). The condensed interim financial information for the three-month and six-month periods ended June 30, 2025, was also examined by another auditor, who issued an unmodified opinion on that condensed interim financial information on 10 Safar 1447 AH (corresponding to August 4, 2025). |
| Reclassification of Comparison Items | Some comparative figures for the previous year have been reclassified in line with the current year’s classification. |
| Additional Information | N/A |
