| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Sales revenue remained stable despite global geo political challenges and increased by 1% during the year 2025 mainly due to increase in local sales as compared to previous year. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Company earned gross profit amounting SAR 42.978 M during the year 2025 as compared to the gross profit of SAR 10.405 M for the year 2024. Moreover, Company reported Net Profit amounting SAR 21.318 M as compared net Loss amounting SAR 129.115 M. Net profit of the company increased mainly due to better sales and raw material pricing resultantly margin on sales improved coupled with cost control measures implemented by management. Gain on sales of one of the property amounting SAR 41 M has also been recorded during the current year. |
| Statement of the type of external auditor's report | Conservation |
| 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) | Auditors in their report have given a qualified opinion for relying on un-audited financial statements of Red Sea Cables (investee company). Annual financial statements (unaudited) of Red Sea Cables have been shared by the Auditors of the investee company directly to the Auditors of ARTEX. As their Audit is still in finalization process therefore, the un-audited figures of Red Sea Cables have been accounted for in the financial statements for the year ended 31 Dec, 2025. |
| Reclassification of Comparison Items | Certain figures for the prior year have been reclassified to conform with presentation in the current year. |
| Additional Information | There are no minority rights |
