| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | The reason for the increase in sales value during the current year (780.02) million riyals compared to the previous year (706.51) million riyals is due to the increase in sales volume in the main sector, aluminum forming. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The increase in net profit during the current year to SAR 84.48 million, compared with SAR 82.65 million in the previous year, is mainly due to the increase in sales revenue, the increase in other income, and the decrease in Zakat expenses. This improvement occurred despite the increase in the cost of sales, higher selling and distribution expenses, increased general and administrative expenses, higher impairment losses on trade receivables, and an increase in finance costs. |
| 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) | not applicable |
| Reclassification of Comparison Items | not applicable |
| Additional Information | Earnings per share for the current year, 2025, were calculated by dividing net profit for the year (84.48 million riyals) by the number of shares (40 million), resulting in earnings per share of (2.11 riyals). Net earnings per share for the previous year, 2024, were calculated by dividing net profit (82.65 million riyals) by the number of shares (40 million), resulting in earnings per share of (2.07 riyals). |
