| Element List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
|---|---|---|---|---|---|
| Sales/Revenue | 231.13 | 248.55 | -7.008 | 213.9 | 8.055 |
| Gross Profit (Loss) | 65.73 | 72.91 | -9.847 | 58.13 | 13.074 |
| Operational Profit (Loss) | 22.65 | 29.16 | -22.325 | 13.88 | 63.184 |
| Net profit (Loss) | 13.01 | 15.48 | -15.956 | 2.44 | 433.196 |
| Total Comprehensive Income | 14.5 | 15.23 | -4.793 | 2.99 | 384.949 |
| All figures are in (Millions) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
|---|---|---|---|
| Sales/Revenue | 682.79 | 731.97 | -6.718 |
| Gross Profit (Loss) | 193.4 | 219.75 | -11.99 |
| Operational Profit (Loss) | 61.08 | 85.24 | -28.343 |
| Net profit (Loss) | 26.96 | 26.25 | 2.704 |
| Total Comprehensive Income | 29.37 | -33.27 | - |
| Total Shareholders Equity (after Deducting Minority Equity) | 318.97 | 273.56 | 16.599 |
| Profit (Loss) per Share | 0.76 | 0.74 | |
| 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 decrease in the company’s consolidated sales during the current quarter compared to the same quarter of the previous year is mainly due to a decline in export sector sales at the subsidiary in the Arab Republic of Egypt. |
| 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 decrease in net profit during the current quarter compared to the same quarter of the previous year is due to: 1) A decline in the company’s consolidated sales as a result of lower export sector sales at the subsidiary in the Arab Republic of Egypt. 2) An increase in selling and distribution expenses due to marketing campaigns launched for new products. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The increase in sales during the current quarter compared to the previous quarter is due to the seasonal nature of demand. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The increase in net profit during the current quarter compared to the previous quarter is due to: 1) Higher sales during the current quarter due to the seasonal nature of demand compared to the previous quarter. 2) A decrease in net financing expenses due to improved financial efficiency of the company. 3) Recognition of foreign exchange gains at the subsidiary in the Arab Republic of Egypt as a result of the improvement in the exchange rate. |
| 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 decrease in the company’s sales during the current period compared to the same period of the previous year is due to: The impact on the company’s consolidated sales (in Saudi Riyals) mainly from the depreciation of the local currency at the subsidiary in the Arab Republic of Egypt, despite maintaining the subsidiary’s sales levels in Egyptian Pounds. |
| 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 company was able to maintain its net profit during the current period compared to the same period of the previous year, with an increase of approximately 3%, despite the decrease in sales during the current period. This was mainly due to: 1) A decrease in general and administrative expenses during the current period. 2) The results of the same period of the previous year were affected by the depreciation of the exchange rate of the subsidiary’s currency in the Arab Republic of Egypt, following the Central Bank of Egypt’s decision to liberalize the exchange rate. 3) Other income and the reversal of provisions that were no longer required. |
| 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 | The items, elements, and comparative explanations of the interim financial statements have been presented, compiled, and classified to comply with the applied accounting policies for the current period, which were prepared in accordance with the International Financial Reporting Standards (IFRS) adopted in the Kingdom of Saudi Arabia. For further information, please refer to Explanation No. 14 (comparative figures) in the interim financial statements for the period ended September 30, 2025. |
| Additional Information | None |
