| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Slight increase in FAD's revenue is due to a strategic focus on core products and reduced emphasis on differentiation. The company also refurbished its retail stores to enhance the shopping experience. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The Company’s net profit increased to SAR 5.89 million for the year 2025, compared to SAR 4.34 million in the previous year. This increase is mainly attributable to improved operational performance and a reduction in selling and marketing expenses, in addition to the recognition of zakat income related to prior year differences following the transition to calculating zakat based on consolidated financial statements instead of separate financial statements. |
| Statement of the type of external auditor's report | Unmodified opinion |
| 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) | NO |
| Reclassification of Comparison Items | Not Applicable |
| Additional Information | - |