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Element List	Explanation
Announcement Detail	Maharah Human Resources Company announces that its investment arm, Growth Avenue Investment Company (100% owned by Maharah), which holds a 40% interest in the associate Saudi Medical Systems Company, received on 10 October 2025 the audited financial statements for the fiscal year ended 31 December 2024, and also received the preliminary unaudited financial statements for the first and second quarters of 2025, and the figures below pertain to the associate. Fiscal year ended 31 December 2024 (audited): Revenues SAR 1,069,669,009; net profit SAR 205,857,834. Q1 2025 (preliminary/unaudited): Revenues SAR 257,163,000; net profit SAR 51,953,000. Q2 2025 (preliminary/unaudited): Revenues SAR 243,904,000; net profit SAR 39,870,000. Maharah Human Resources Company’s share of the associate’s results will be recognized and included in the consolidated financial statements for Q3 2025 in accordance with the equity method, with adherence to the relevant presentation and disclosure requirements, and this may result in the restatement of certain prior periods if required by the accounting standards; the financial impact and any additional details will be disclosed upon the announcement of the Q3 2025 results

Element List

Explanation

Announcement Detail

Maharah Human Resources Company announces that its investment arm, Growth Avenue Investment Company (100% owned by Maharah), which holds a 40% interest in the associate Saudi Medical Systems Company, received on 10 October 2025 the audited financial statements for the fiscal year ended 31 December 2024, and also received the preliminary unaudited financial statements for the first and second quarters of 2025, and the figures below pertain to the associate.

Fiscal year ended 31 December 2024 (audited): Revenues SAR 1,069,669,009; net profit SAR 205,857,834.

Q1 2025 (preliminary/unaudited): Revenues SAR 257,163,000; net profit SAR 51,953,000.

Q2 2025 (preliminary/unaudited): Revenues SAR 243,904,000; net profit SAR 39,870,000.

Maharah Human Resources Company’s share of the associate’s results will be recognized and included in the consolidated financial statements for Q3 2025 in accordance with the equity method, with adherence to the relevant presentation and disclosure requirements, and this may result in the restatement of certain prior periods if required by the accounting standards; the financial impact and any additional details will be disclosed upon the announcement of the Q3 2025 results

Announcement by Maharah Human Resources Company regarding Growth Avenue Investment Company (a 100%-owned subsidiary) receiving the audited and preliminary financial statements for prior periods of Saudi Medical Systems Company (an associate)