Arabian Cement Company announces its interim financial results for the period ending on 30-06-2026 ( Six Months )

Arabian Cement Company reported a net profit of SAR 90.3 million for the first half of 2026, representing a 104.8% increase compared to SAR 44.1 million in the same period last year, while earnings per share rose from SAR 0.44 to SAR 0.90.
Total revenue for the six-month period grew slightly by 1.7% to SAR 479.1 million, driven by higher average selling prices for the parent company and increased export volumes from its subsidiary.
The substantial year-on-year profit growth was further supported by a reduction in depreciation expenses following a change in the estimated useful lives of plant equipment and the absence of a one-off tax expense that impacted the previous year's results.
On a quarterly basis, net profit fell by 49.2% to SAR 30.4 million compared to the previous quarter, as sales volumes and average selling prices were negatively impacted by the seasonal overlap with the Eid Al-Adha holiday.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	229	232.8	-1.632	250.2	-8.473
Gross Profit (Loss)	54.8	37.3	46.916	77.6	-29.381
Operational Profit (Loss)	36.3	19.1	90.052	61.1	-40.589
Net Profit (Loss) Attributable to Shareholders of the Issuer	30.4	20.5	48.292	59.9	-49.248
Total Comprehensive Income Attributable to Shareholders of the Issuer	21	10.7	96.261	63.3	-66.824
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	479.1	470.9	1.741
Gross Profit (Loss)	132.4	85.2	55.399
Operational Profit (Loss)	97.5	51	91.176
Net Profit (Loss) Attributable to Shareholders of the Issuer	90.3	44.1	104.761
Total Comprehensive Income Attributable to Shareholders of the Issuer	84.3	31.4	168.471
Total Shareholders Equity (after Deducting Minority Equity)	2,562	2,521.8	1.594
Profit (Loss) per Share	0.9	0.44
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	-	-
Accumulated Losses	-	-
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 for the decrease in sales during the current quarter compared to the same quarter of last year is mainly: decrease in sales volume for the parent company despite the increase in average selling price
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 the increase in net profit during the current quarter compared to the same quarter of last year is mainly: increase in average selling price for the parent company, decrease in depreciation expense as a result of changing the estimated economic useful lives of plant equipment for the parent company and increase in export sales volume for the subsidiary company
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The reason for the decrease in sales during the current quarter compared to previous quarter is mainly: decrease in sales volume for the parent company due to the overlap of the period with Eid Al-Adha as well as decrease in average selling price
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The reason for the decrease in net profit during the current quarter compared to previous quarter is mainly: decrease in sales volume for the parent company due to the overlap of the period with Eid Al-Adha as well as decrease in average selling price
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 reason for the increase in sales during the current period compared to the same period of last year is mainly: increase in export sales volume for the subsidiary company
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 reason for the increase in net profit during the current period compared to the same period of last year is mainly: increase in average selling price for the parent company, decrease in depreciation expense as a result of changing the estimated economic useful lives of plant equipment for the parent company, increase in export sales volume for the subsidiary company in addition to recording one-off income tax expense for the subsidiary company as a result of prior years' tax differences in the same period last year, despite the increase in cost of purchase of energy mix for the parent company
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	None
Additional Information	None