| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | The decline in sales was primarily attributable to a decrease in revenues from various spare parts branches, truck sales, and maintenance workshops, which collectively decreased by 21% compared to the year 2024. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The net loss recorded during the fiscal year 2025 was primarily attributable to a decline in gross profit amounting to SAR 17.4 million compared to the fiscal year 2024, despite the cost optimization efforts undertaken, which resulted in a reduction in selling and administrative expenses by SAR 3.3 million during the same period. |
| 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) | N\A |
| Reclassification of Comparison Items | Some comparative figures have been reclassified to fit the current view |
| Additional Information | N\A |