Element List	Current Year	Previous Year	%Change
Sales/Revenue	1,364.3	1,315.3	3.73
Gross Profit (Loss)	508.3	558.6	-9
Operational Profit (Loss)	351.8	426.9	-17.59
Net Profit (Loss) Attributable to Shareholders of the Issuer	364.8	333.7	9.32
Total Comprehensive Income Attributable to Shareholders of the Issuer	198.2	445.7	-55.53
Total Shareholders Equity (after Deducting Minority Equity)	6,850.4	6,847.6	0.04
Profit (Loss) per Share	1.4	1.28
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	-22.3	-0.86
All figures are in (Millions) 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	- During the current fiscal year, the Company recorded operating revenues of SAR 1,364 million, representing an increase of SAR 49 million, or 3.7%, compared to fiscal year 2024. This growth was primarily driven by improved performance across the Company’s segments in Makkah and Madinah, supported by higher numbers of visitors and Umrah pilgrims, the commencement of operations of new facilities, and increased revenues from the real estate segment.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is	- The Company reported a net profit of SAR 364.8 million for the current fiscal year, representing an increase of SAR 31.1 million, or 9.3%, compared to fiscal year 2024. The growth in net profit was primarily attributable to improved operating performance, the reversal of a litigation provision previously recognized in 2023 in connection with the termination of a contractual relationship with one of the operators following the settlement reached between the parties, and capital gains realized from the expropriation of one of the Company’s properties in Madinah.
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	- Some comparative figures have been reclassified to align with the presentation of the current period’s figures.
Additional Information	- Other comprehensive income for the current year recorded a loss of SAR (166.6) million, compared to a gain of SAR 111.9 million in the previous year. This variance is primarily attributable to a decline in the fair value of financial derivatives (hedging instruments) as of the financial reporting date, in addition to a decrease in the market value of certain investments in other companies that are measured at fair value through other comprehensive income.