| Element List | Current Year | Previous Year | %Change | ||
|---|---|---|---|---|---|
| Sales/Revenue | 73,327 | 89,479 | -18.05 | ||
| Gross Profit (Loss) | 11,988 | 28,502 | -57.94 | ||
| Operational Profit (Loss) | 11,725 | 28,502 | -58.86 | ||
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 5,088 | 21,178 | -75.97 | ||
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 6,159 | 19,763 | -68.83 | ||
| Total Shareholders Equity (after Deducting Minority Equity) | 284,577 | 278,418 | 2.21 | ||
| Profit (Loss) per Share | 0.2 | 0.83 | |||
| All figures are in (Thousands) Saudi Arabia, Riyals | |||||
| Element List | Amount | Percentage of the capital (%) | |
|---|---|---|---|
| Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value | - | - | |
| All figures are in (Thousands) Saudi Arabia, Riyals | |||
| Element List | Explanation |
|---|---|
| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Revenues decreased by 18%, from SAR 89.48 million in December 2024 to SAR 73.33 million in December 2025. This decline is mainly attributed to the recognition of unrealized investment losses and the negative impact on some services due to the decline in financial market performance, partially offset by positive contributions from other services as follows: - Management and subscription fees from investment funds increased by 31%, following the launch of several funds in 2025. - Special commission income increased by 9%, representing income generated from Murabaha transactions. - Special commission income decreased by 10%, representing income from Murabaha financing transactions. - Advisory services income from investment banking services decreased by 25%, due to the impact of financial market performance on IPO mandates in 2025. - Brokerage services commission decreased by 35%, mainly due to financial market performance affecting trading volumes. - Investments at fair value through profit or loss decreased by 210%. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Net income decreased by 76%, from SAR 21.18 million in 2024 to SAR 5.09 million in 2025. This decline is mainly attributed to the 18% decrease in revenues. Net operating income also decreased by 59%, from SAR 28.50 million in December 2024 to SAR 11.73 million in December 2025, as a result of the 18% decrease in revenues. |
| 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) | N/A |
| Reclassification of Comparison Items | Certain comparative figures have been reclassified to conform with the presentation for the current year |
| Additional Information | - |
