| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the same quarter of the last year is | Saudi Chemical Company Holding ("SCCH" or the "Company") recorded its highest ever quarterly revenue of SAR 1,842.32 million in Q2 2026, a 4.34% increase compared to SAR 1,765.62 million in Q2 2025. Growth was led by the increase in sales volumes. |
| The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is | SCCH reported growth in net profit of SAR 80.57 million in Q2 2026 compared to SAR 69.46 million in Q2 2025. The growth by15.99%, mainly driven by the decrease in expected credit loss on trade receivables and lower finance costs resulting from a significantly reduced cost of debt. In addition, a positive swing in derivative financial instruments related to interest rate exposure, despite the increase in selling expenses, Zakat and tax provision. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | Revenue increased by 115.6 million compared with Q1 2026, by 6.69%, mainly due to the increase in sales volumes led by continued growth in the Healthcare and Explosives segments. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | Net profit decreased by 7.61% compared to Q1 2026. Mainly due to the increase in expected credit loss on trade receivables, Zakat and tax provision. Despite the increase in gross profit by 2% and the revaluation gain on derivative financial instruments related to interest rate exposure. |
| The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is | Revenue for H1 2026 amounted to SAR 3,569.1 million, a 4.7% increase compared to SAR 3,409.3 million in H1 2025. Growth was primarily driven by the increase in sales volumes. |
| The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is | SCCH reported net profit of SAR 167.78 million in H1 2026 compared to SAR 151.74 million in H1 2025. The growth by 10.57%, mainly driven by lower expected credit loss on trade receivables and finance costs resulting from a significantly reduced cost of debt. In addition to the revaluation gain on derivative financial instruments related to interest rate exposure, despite the increase in zakat and tax provision. |
| 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) | N/A |
| Reclassification of Comparison Items | Certain comparative figures for the corresponding period of the prior year have been reclassified to conform with the presentation adopted in the current period (refer to Note 15 in the FS). An amount of SAR 16.99 million has been reclassified from selling and marketing expenses to cost of revenues during the first half of 2025. |
| Additional Information | Net cash generated from operating activities reached SAR +182.1 million during H1 2026, compared to a net cash outflow of SAR (-50.4 million) in H1 2025. |