| 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 reason for the increase in sales value during the current quarter of 2025 (202.75) million riyals compared to the same quarter of 2024 (167.25) million riyals is due to the increase in sales volume in the main aluminium sector as well as the accessories sector, along with an increase in selling prices for the paint powder sector. |
| 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 increase in net profit during the current quarter (SAR 21.57 million) compared to the same quarter of the previous year (SAR 16.77 million) is due to the increase in sales value and the decrease in losses from the impairment of trade receivables, despite the increase in the cost of sales, the increase in selling and marketing expenses, the increase in general and administrative expenses, the decrease in other income, the increase in financing costs, and the increase in zakat 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 increase in sales value from (202.75) million riyals for the current quarter of 2025 compared to (191.88) million for the previous quarter is due to the increase in sales volume in the main sector of the company’s products from the aluminium sector, as well as the accessories sector, and the increase in selling prices for the paint powder sector. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The increase in net profit during the current quarter, amounting to (21.57) million riyals compared to (21.43) million riyals for the previous quarter, is due to the increase in sales value, the decrease in losses from the decrease in trade receivables and other receivables, and the decrease in financing costs, despite the increase in the cost of sales, the increase in selling and distribution expenses, the increase in general and administrative expenses, the decrease in other revenues, and the increase in zakat expenses |
| 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 sales value during the current period (582.38) million riyals compared to the same period of the previous year (494.42) million riyals is due to the increase in sales volume in the main aluminium sector, as well as the accessories sector, along with an increase in selling prices for the paint powder sector. |
| 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 increase in net profit during the current period compared to (64.61) million riyals with the same period of the previous year (60.74) million riyals is due to the increase in sales, the increase in other revenues and the decrease in zakat expense, despite the increase in the cost of sales, the increase in selling and distribution expenses, the increase in general and administrative expenses, the increase in losses from the decrease in the value of trade receivables and other receivables and the increase in the cost of financing. |
| 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) | not applicable |
| Reclassification of Comparison Items | not applicable |
| Additional Information | Earnings per share for the period ending September 30, 2025, were calculated by dividing net profit of SAR 64.61 million by the number of shares (40 million), resulting in earnings per share of SAR 1.62. Earnings per share for the same period of the previous year, ending September 30, 2024, were calculated by dividing net profit of SAR 60.74 million by the number of shares (40 million), resulting in earnings per share of SAR 1.52. |