AYYAN Investment Co. announces its Interim Financial results for the Period Ending on 2026-06-30 ( Six Months )

AYYAN Investment Co. reported a net loss of SAR 119.2 million for the second quarter of 2026, a sharp decline compared to a net profit of SAR 17.8 million in the same quarter of the previous year and SAR 31.9 million in the preceding quarter.
Revenue for the quarter fell to a negative SAR 103.0 million, driven primarily by significant losses resulting from the revaluation of the fair value of investments through profit or loss.
The six-month performance for the period ending June 30, 2026, resulted in a net loss of SAR 87.2 million, weighed down by higher financing costs, an increase in the cost of revenue, and the absence of profits from discontinued operations that had bolstered the previous year’s comparative figures.
The company’s financial position reflects accumulated losses of SAR 198.8 million, representing 19.75% of its capital, while total shareholders' equity (excluding minority interests) decreased by 13.35% year-over-year to SAR 859.6 million.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	-103,013,816	26,056,213	-	45,592,287	-
Gross Profit (Loss)	-106,118,379	24,055,346	-	43,438,191	-
Operational Profit (Loss)	-110,709,447	18,849,266	-	39,162,054	-
Net Profit (Loss) Attributable to Shareholders of the Issuer	-119,200,553	17,788,907	-	31,974,019	-
Total Comprehensive Income Attributable to Shareholders of the Issuer	-124,736,994	17,788,907	-	31,974,019	-
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	-57,421,529	35,057,641	-
Gross Profit (Loss)	-62,680,188	30,836,785	-
Operational Profit (Loss)	-71,547,393	19,195,321	-
Net Profit (Loss) Attributable to Shareholders of the Issuer	-87,226,534	384,269,614	-
Total Comprehensive Income Attributable to Shareholders of the Issuer	-92,762,975	384,269,614	-
Total Shareholders Equity (after Deducting Minority Equity)	859,551,062	992,022,044	-13.353
Profit (Loss) per Share	-0.87	3.83
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	-	-
Accumulated Losses	198,767,300	19.75
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	Revenues decreased during the current quarter compared to the same quarter of the previous year due to losses from the revaluation of the fair value of investments through profit or loss.
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 reasons for the loss incurred in the current quarter, compared to a profit in the same quarter of the previous year, are as follows: 1. Decrease in revenue. 2. Increase in the cost of revenue. 3. Increase in financing costs. This is despite a decrease in general and administrative expenses.
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 revenues during the current quarter compared to the previous quarter is due to losses incurred from the revaluation of the fair value of investments through profit or loss.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The reasons for the loss incurred in the current quarter, compared to the profit in the previous quarter, are as follows: 1. Decrease in revenue. 2. Increase in the cost of revenue. 3. Increase in financing costs.
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 decrease in revenue during the current period compared to the same period of the previous year is due to losses incurred from the revaluation of the fair value of investments through profit or loss.
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 reasons for incurring losses during the current period, compared to profits during the same period of the previous year, are as follows: 1. Decrease in revenues. 2. Profit from discontinued operations during the same period of the previous year. 3. Increase in the cost of revenues. 4. Increase in financing costs. In addition, during the current period, general and administrative expenses have decreased.
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)	Nothing
Reclassification of Comparison Items	Some comparative figures have been reclassified to conform to the current period's presentation.
Additional Information	-