Arabian Company for Agricultural and Industrial Investment announces its Interim Financial results for the Period Ending on 2025-09-30 ( Nine Months ) | premargin

Arabian Company for Agricultural and Industrial Investment announces its Interim Financial results for the Period Ending on 2025-09-30 ( Nine Months )

TadawulNovember 6, 2025View on exchange

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	327.2	308.3	6.13	331.9	-1.416
Gross Profit (Loss)	67.6	35.5	90.422	81.9	-17.46
Operational Profit (Loss)	13	11.8	10.169	30.6	-57.516
Net profit (Loss)	0.1	4.4	-97.727	18.5	-99.459
Total Comprehensive Income	1	1.7	-41.176	18.5	-94.594
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	995	959.4	3.71
Gross Profit (Loss)	196.8	169.1	16.38
Operational Profit (Loss)	55.8	52.3	6.692
Net profit (Loss)	18.9	33.4	-43.413
Total Comprehensive Income	19.7	31.5	-37.46
Total Shareholders Equity (after Deducting Minority Equity)	465.2	468.1	-0.619
Profit (Loss) per Share	0.6	1.1
All figures are in (Millions) 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 (Millions) 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	Q3 2025 Revenue was up 6.1% YoY despite deepening price pressures amidst oversupply situation driven by higher sales volumes underpinned by network expansion and enlarging of customer base on B2B and B2C.
The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is	Gross Profit for Q3 2025 was reported at SAR 67.6 million, a 90.4% increase from the same quarter last year, driven by the impact of Entaj’s cost savings from procurement initiatives and other cost optimizations, mitigating downward pressures on pricing. Q3 2025 Net Profit was down 97.7% YoY primarily driven by one-off provision within G&A with an impact of 12.8M, negating gains in ECL of SAR 5.3 million as well as gross margin improvements. Excluding this one-off item, Net Profit is up 193% YoY.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	Q3 2025 Revenue relatively flat QoQ.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	Q3 2025 Net Profit was lower by 99.4% QoQ primarily due to the one-off provision within G&A. In addition, there was significant impact from seasonal mortality.
The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is	YTD September 2025 Revenue of SAR 995 million was up 3.7% YoY, aided by continued positive momentum in Q3. This is primarily driven by higher sales volumes underpinned by network expansion and enlarging of customer base on B2B and B2C.
The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is	Gross Profit margin in YTD September 2025 shows a significant improvement of 210 basis points (bps) vs. same period 2024. While Revenue exhibited positive growth on the back of demand growth and optimized product mix and sales execution, Cost of Sales remained relatively stable YoY as Entaj continued to realize cost savings from operational efficiencies and procurement initiatives. The net profit margin decline was primarily due to the one-off provision within G&A.
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)	None
Reclassification of Comparison Items	Certain figures of prior periods have been reclassified to comply with the presentation of the current period financial statements in line with the requirements of International Accounting Standards as reported under Note 19 of Interim condensed Financial Statements for Nine Months Period Ended 30th September 2025. These reclassifications have an impact on previously reported net income, retained earnings or net assets.
Additional Information	Since 2023, the Company has made substantial investments to significantly enhance its production capacity to >200 million birds and >30 million hatching eggs annually, and its integrated processing plant now handles in excess of 400k live birds daily. Additionally, Entaj has accelerated consumer access and topline growth by doubling its Direct-Store-Delivery (‘DSD’) network to cover 12 Saudi cities in Q3 2025, up from six the previous year.