| Element List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
|---|---|---|---|---|---|
| Sales/Revenue | 105,962,590 | 74,053,714 | 43.088 | 99,591,364 | 6.397 |
| Gross Profit (Loss) | 11,097,398 | 7,225,737 | 53.581 | 14,790,775 | -24.97 |
| Operational Profit (Loss) | 4,895,519 | 2,914,682 | 67.96 | 8,888,831 | -44.925 |
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 3,878,377 | 2,207,284 | 75.708 | 7,257,020 | -46.556 |
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 2,760,433 | 2,206,310 | 25.115 | 2,991,107 | -7.711 |
| All figures are in (Actual) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
|---|---|---|---|
| Total Shareholders Equity (after Deducting Minority Equity) | 62,322,240 | 51,847,136 | 20.203 |
| Profit (Loss) per Share | 0.06 | 0.04 | |
| All figures are in (Actual) Saudi Arabia, Riyals | |||
| Element List | Amount | Percentage of the capital (%) | |
|---|---|---|---|
| Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value | - | - | |
| Accumulated Losses | - | ||
| All figures are in (Actual) 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 Company’s consolidated revenues for the first quarter of 2026 increased by SAR 31.91 million, representing a growth of 43.1% compared to the corresponding period of the previous year. This increase was primarily driven by: "Strong demand for the Company’s services, resulting in a 41.5% growth in workforce supply and operations services through the expansion of workforce deployment across existing projects, in addition to the growth in outsourcing and operational support contracts due to increased demand for HR services. The Company also generated new revenues from training services and application services, which were not recorded during the corresponding quarter of the previous year. |
| 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 Company achieved a 75.71% increase in consolidated net profit attributable to shareholders during the current quarter compared to the same period last year. This growth was mainly attributable to the following factors: "The significant increase in revenues during the current quarter by 43.1% year-on-year, driven by the expansion of the Company’s activities and the growth in operational business volumes. Improved operational efficiency and more effective cost management, which contributed to enhancing profit margins." |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The increase in revenues during the current quarter compared to the previous quarter was mainly driven by the growth in business volume and improved operational performance during the period, resulting in a 6% increase in revenues compared to the previous quarter. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The decline in net profit during the current quarter compared to the previous quarter was primarily due to higher health insurance expenses associated with the expiration of the insurance policy in March 2026. As a result, the remaining balance of related prepaid expenses was recognized during the current period. This impact is recurring in nature and linked to the timing of the renewal and expiration of the insurance policy. |
| 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) | Nothing |
| Reclassification of Comparison Items | Nothing |
| Additional Information | The figures for the previous quarter (Q4 2025) were calculated based on the difference between the audited annual financial results for the year ended 31 December 2025 and the results for the nine-month period ended 30 September 2025. "Basic and diluted earnings per share attributable to the shareholders of the parent company were calculated by dividing the net profit attributable to shareholders by the weighted average number of ordinary shares outstanding during the period, amounting to 50,000,000 shares. The Company did not have any potentially dilutive financial instruments during the period; therefore, diluted earnings per share are equal to basic earnings per share." |