| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | - Decrease in the revenues of the current year compared to the last year by SR 55 million due to decrease in the revenues of Farm superstores branches for the current year compared to the last year. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The reason of decrease in the net profit during the current year compared to the last year is as follows: - The net of non-operating costs and expenses charged to the profits of the current year amounted to SR 100.7 million compared to SR 86.2 million, which represents the net of non-operating costs and expenses charged to the profits of the last year. - Increase in total operating expenses for the current year compared to the last year by SR 2.7 million, despite the increase in gross profit of the current year compared to the last year by SR 16.8 million. |
| 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) | None |
| Reclassification of Comparison Items | None |
| Additional Information | None |