| 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 reason of the increase in revenues during the current quarter compared to the same quarter of the last year is primarily attributable to a 42% growth in revenue generated by Saudi Wasit Entertainment and Beauty Systems Company. |
| 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 reason of the decrease in net loss during the current quarter compared to the same quarter of the last year is Due to a 42% increase in revenue from Saudi Wasit Entertainment and Beauty Systems Company, the decrease in general and administrative expenses during the current quarter compared to the same quarter of the previous year, and the gain from the fair value of investments properties during the current quarter compared to the same quarter of the previous year. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The reason of the increase in revenues during the current quarter compared to the previous one is primarily attributable to a 109% growth in revenue generated by Saudi Wasit Entertainment and Beauty Systems Company. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The reason of the decrease in net loss during the current quarter compared to the previous one is due to a 109% increase in revenue from Saudi Wasit Entertainment and Beauty Systems Company, the decrease in general and administrative expenses during the current quarter compared to the previous quarter, and the gain from the fair value of investments during the current quarter compared to the previous quarter. |
| The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is | The reason of the decrease in the revenues during the current period compared to the same period of the last year is due to a 11% decline in revenue from Saudi Wasit Entertainment and Beauty Systems Company in the current period compared to the same period of the previous year, along with a 100% decrease in rental income from Al-Khamra land. |
| The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is | The reason of the increase in net loss during the current period compared to the same period of the last year is due to the gains recorded from the investment in the same period of the previous year compared to the current period, a 11% decrease in the revenues of Saudi Wasit Entertainment and Beauty Systems Company during the current period compared to the same period of the previous year, a 100% decrease in rental income from the Al-Khumrah land, and a decline in profit from discontinued operations during the current period compared to the same period of the previous year. |
| 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) | Material Uncertainty Related to Going Concern: We draw attention to note 2-7 to the interim condensed consolidated financial information which indicates that at the reporting date, the Group has accumulated losses amounted to SR 62.8 million as of the reporting date and its current liabilities exceeded current assets by SR 151.9 million. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the Group’s ability to continue as a going concern. Our conclusion is not modified in respect of this matter. Emphasis of Matters: We draw attention to note 22 to the interim condensed consolidated financial information, which outlines the material adjustments made to the interim condensed consolidated statement of comprehensive income for the period ended 30 Sep 2024, and to the consolidated statement of financial position as of 31 December 2023. Our conclusion is not modified in respect of this matter. |
| Reclassification of Comparison Items | Certain comparative figures have been reclassified to match the current years classification. |
| Additional Information | As of 30 SEP 2025, accumulated losses total 62.827 million Saudi riyals, which is 19.95% of the capital . |
