Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	109,178,869	90,788,967	20.255
Net profit (Loss)	64,923,330	39,796,404	63.138
Total Shareholders Equity (after Deducting Minority Equity)	658,992,651	586,023,048	12.451
Profit (Loss) per Share	1.62	0.99
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 period compared to the same period of the last year is	The increase in revenues is primarily attributable to the growth in development properties and the higher returns generated from the investment properties portfolio.
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’s net profit increased due to a growth in gross profit of 65.5%, representing an increase of SAR 29.36 million compared to the same period of the previous year. This improvement was driven by revenue growth from the real estate development segment and higher returns generated from the investment properties portfolio. Consequently, the Company’s net profit increased by 62.7%, from SAR 40.4 million in the prior period to SAR 65.8 million in the current period.
Statement of the type of external auditor's report	Unmodified conclusion
Reclassification of Comparison Items	Yes, certain comparison balances have been reclassified. During the period, management reassessed the classification of a property used for dual purposes (a portion rented out and a portion owner-occupied). Accordingly, the owner-occupied portion has been reclassified from 'Investment Property' to 'Property and Equipment' to reflect its substance and use. This reclassification has been applied retrospectively to ensure consistency and comparability.