| Element List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
|---|---|---|---|---|---|
| Sales/Revenue | 178,046 | 182,270 | -2.317 | 195,105 | -8.743 |
| Gross Profit (Loss) | 55,491 | 56,910 | -2.493 | 71,196 | -22.058 |
| Operational Profit (Loss) | 41,160 | 35,257 | 16.742 | 48,827 | -15.702 |
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 29,281 | 21,567 | 35.767 | 37,355 | -21.614 |
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 29,281 | 21,567 | 35.767 | 37,355 | -21.614 |
| All figures are in (Thousands) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
|---|---|---|---|
| Sales/Revenue | 538,376 | 542,408 | -0.743 |
| Gross Profit (Loss) | 181,480 | 168,147 | 7.929 |
| Operational Profit (Loss) | 123,315 | 110,067 | 12.036 |
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 88,612 | 79,740 | 11.126 |
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 88,612 | 79,740 | 11.126 |
| Total Shareholders Equity (after Deducting Minority Equity) | 821,440 | 828,452 | -0.846 |
| Profit (Loss) per Share | 2.11 | 1.89 | |
| All figures are in (Thousands) 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 (Thousands) 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 decline in revenues is attributed to the suspension of the training and recruitment sectors’ activities starting from the beginning of the fiscal year on 1 August 2025. |
| 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 36% increase in net profit during the current quarter compared to the corresponding quarter of last year is attributed to: the suspension of the training and recruitment sectors’ activities, in addition to a 7% increase in the net profit of the education sector compared to the corresponding quarter of last year. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The 9% decline in revenues during the current quarter compared to the previous quarter is mainly attributed to: the Group’s review during the current financial period of the method for recognizing educational services revenue, whereby revenue is now recognized over the academic year period instead of the fiscal year. Accordingly, revenue was recognized based on 89 academic days in the current quarter compared to 92 academic days in the previous quarter. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The 22% decline in net profit during the current quarter compared to the previous quarter is attributed to: a 9% decrease in revenues during the current quarter as a result of revising the methodology for recognizing educational service revenues (tuition fees), in line with the guidance issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA). Under the revised methodology, such revenues are recognized over the academic year period instead of the fiscal year. This methodology was also applied to the comparative figures for the relevant periods. Accordingly, revenues for the current quarter were recognized based on 89 academic days compared to 92 academic days in the previous quarter, which resulted in lower revenues for the current quarter. |
| 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 1% decline in revenues compared to the corresponding period of the previous year is attributed to: the suspension of the training and recruitment sectors’ activities starting from the beginning of the fiscal year on1 August 2025, despite a 3% increase in revenues from the education sector during the current period compared to the corresponding period of the previous year. This increase was driven by higher tuition fees in some of the Company’s educational complexes. However, the positive impact of growth in education sector revenues (tuition fees) was partially offset by the revision of the methodology for recognizing educational service revenues (tuition fees), in line with the guidance issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA). Under the revised methodology, such revenues are recognized over the academic year period instead of the fiscal year. This methodology was also applied to the comparative figures for the relevant periods. Accordingly, revenues for the current period were recognized based on 262 academic days compared to 268 academic days for the corresponding period of the previous year, resulting from differences in the start dates of the academic 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 11% increase in net profit during the current period compared to the corresponding period of the previous year is attributed to: a 3% increase in revenues from the education sector during the current period compared to the corresponding period of the previous year, driven by higher tuition fees in some of the Company’s educational complexes. However, the positive impact of growth in education sector revenues (tuition fees) was partially reduced due to the revision of the methodology for recognizing educational service revenues (tuition fees), in line with the guidance issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA), whereby such revenues are recognized over the academic year period instead of the fiscal year. This methodology was also applied to the comparative figures for the relevant periods. Accordingly, revenues for the current period were recognized based on 262 academic days compared to 268 academic days in the corresponding period. This was achieved despite a 34% decline in other revenues compared to the corresponding period of the previous year, due to the recognition of non-recurring revenues arising from the settlement of old non-operating liabilities during the corresponding period of the previous year. |
| Statement of the type of external auditor's report | Notice |
| 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) | We draw attention to Note (16) to the condensed consolidated interim financial information, which provides further details on the Group’s revision of the methodology for recognizing educational service revenues and the related costs, whereby such revenues and costs are recognized over the academic year instead of the financial year, in accordance with the guidance issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA). This methodology has been applied to the comparative figures for the period under review. Our opinion has not been modified in respect of this matter. |
| Reclassification of Comparison Items | During the current financial period, the Group reassessed the methodology for recognizing educational service revenues, whereby such revenues are recognized over the academic year instead of the financial year, in accordance with the guidance issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA). The reassessment also included the recognition of incurred costs related to the Education segment in line with the aforementioned guidance. As a result of this reassessment, the Group amended the method of recognizing educational service revenues and the related costs, which led to the restatement of the comparative figures. This adjustment reflects the Group’s adoption of an approach that is more consistent with the pattern of satisfying performance obligations in accordance with International Financial Reporting Standards (IFRS). Note 16 – Prior Period Adjustments |
| Additional Information | The company would like to inform its valued shareholders that the condensed consolidated interim financial statements for the period ended 30 April 2026 will be made available on the company’s website: 🔗 www.ataa.sa following submission to the relevant regulatory authorities. The company also invites financial analysts and investors to send their inquiries regarding the financial results to the following email within 10 days from the date of publication: 📧 |