Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	203	220	-7.727	234	-13.247
Gross Profit (Loss)	23	40	-42.5	-90	-
Operational Profit (Loss)	3	24	-87.5	-110	-
Net Profit (Loss) Attributable to Shareholders of the Issuer	-4	16	-	-93	-95.698
Total Comprehensive Income Attributable to Shareholders of the Issuer	-4	16	-	-87	-95.402
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Total Shareholders Equity (after Deducting Minority Equity)	3,062	3,258	-6.015
Profit (Loss) per Share	-0.03	0.12
All figures are in (Millions) 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 (Millions) Saudi Arabia, Riyals

Element List	Explanation
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 decrease in revenues is due to decrease in local sales volume.
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 for realizing a net loss in the current quarter compared to a net profit in the same quarter of the last year was mainly due to lower revenues and higher cost per unit sold, driven by increased production input costs and reduced utilization of production lines. This was further impacted by higher selling, distribution, general, and administrative expenses, as well as lower financing income, despite a reduction in zakat provision.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The reason of the decrease in revenues is due to decrease in local sales volume.
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 the net loss during the current quarter compared to the previous one is due to a decrease in the cost of sales compared to the cost of sales in the previous quarter as a result of the adjustments made in the previous quarter, which were inventory adjustments for work-in-process inventory and raw materials inventory, in addition to a negative impact resulting from the adjustment of depreciation of assets belonging to the old production lines at the Jazan Cement Plant, which were replaced by the new production line, despite a decrease in other revenues and higher financing costs.
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)	None
Reclassification of Comparison Items	Some comparative figures have been reclassified to conform to the current presentation.
Additional Information	Certain items in the financial statements for the period ended March 31, 2025 have been restated.