Yanbu Cement Company announces the Interim Condensed Consolidated Financial Results for the period ended on 30-06-2026 (Six months)

Yanbu Cement reported a 33.51% year-on-year increase in net profit for the first half of 2026, reaching SAR 68.8 million, while quarterly net profit rose 44.59% to SAR 31.26 million compared to the same period last year.
Total revenue for the six-month period fell by 9.88% to SAR 487.33 million, as lower sales volumes in both domestic and export markets outweighed the benefit of higher average selling prices.
The growth in profitability despite declining sales was driven by significant cost-management efforts, including a lower cost of sales, reduced selling and administrative expenses, and a decrease in finance costs.
On a sequential basis, second-quarter net profit declined 16.73% compared to the first quarter of 2026, which the company attributed primarily to a reduction in domestic and export sales volumes.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	233.25	274.3	-14.965	254.09	-8.201
Gross Profit (Loss)	67.54	69.57	-2.917	75.69	-10.767
Operational Profit (Loss)	35.84	27.94	28.274	42.75	-16.163
Net Profit (Loss) Attributable to Shareholders of the Issuer	31.26	21.62	44.588	37.54	-16.728
Total Comprehensive Income Attributable to Shareholders of the Issuer	31.26	21.62	44.588	37.54	-16.728
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	487.33	540.74	-9.877
Gross Profit (Loss)	143.22	144.66	-0.995
Operational Profit (Loss)	78.59	63.82	23.143
Net Profit (Loss) Attributable to Shareholders of the Issuer	68.8	51.53	33.514
Total Comprehensive Income Attributable to Shareholders of the Issuer	68.8	51.53	33.514
Total Shareholders Equity (after Deducting Minority Equity)	2,463.04	2,657.61	-7.321
Profit (Loss) per Share	0.2	0.14
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	The decrease in revenue for the current quarter compared to the corresponding quarter of the previous year was mainly attributable to lower export sales revenue. This was partially offset by higher export and domestic selling prices.
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 for the current quarter compared to the corresponding quarter of the previous year was mainly attributable to improved selling prices for both domestic and export sales, despite lower sales volumes. In addition to lower selling and administrative expenses and reduced finance costs.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The decrease in revenue for the current quarter compared to the previous quarter was mainly attributable to lower domestic and export sales revenue resulting from lower sales volumes.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The decrease in net profit for the current quarter compared to the previous quarter was mainly attributable to lower revenue from domestic and export sales, despite lower general and administrative 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 decrease in revenue for the current period compared to the corresponding period of the previous year was mainly attributable to lower sales volumes in both the domestic and export markets, despite higher selling prices.
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 for the current period compared to the corresponding period of the previous year was mainly attributable to lower cost of sales, as well as lower selling and administrative expenses and reduced finance costs.
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)	There is no.
Reclassification of Comparison Items	There is no.
Additional Information	There is no.