| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | During the current year, the sales have increased by 101% as compared to the the last year. This is mainly due to increase in the number of sold units from one of the Company's residential projects. Moreover, during September 2025, the Company has sold one land parcel amounting to SAR 37.6 million. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | During the current year, the increase in net loss compared to the last year is mainly due to increase in operating expenses. |
| 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 | During the year, the Group has revised the presentation of the Consolidated Statement of financial position as of 31 December 2024 to enhance and to conform with the current year’s presentation. |
| Additional Information | The fair value of the Group’s investment properties as at 31 December 2025 was valued at SR 15.4 billion (2024: SR 12.2 billion). |