| Element List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
|---|---|---|---|---|---|
| Sales/Revenue | 211.9 | 272 | -22.095 | 192.1 | 10.307 |
| Gross Profit (Loss) | 34.8 | 38.7 | -10.077 | 25.1 | 38.645 |
| Operational Profit (Loss) | 16.8 | 16 | 5 | 8.6 | 95.348 |
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 10.9 | 12.4 | -12.096 | 8.3 | 31.325 |
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 11.7 | 12.4 | -5.645 | 8.3 | 40.963 |
| All figures are in (Millions) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
|---|---|---|---|
| Sales/Revenue | 404 | 494.3 | -18.268 |
| Gross Profit (Loss) | 60 | 72.5 | -17.241 |
| Operational Profit (Loss) | 25.3 | 30.3 | -16.501 |
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 19.2 | 20.1 | -4.477 |
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 20 | 20.1 | -0.497 |
| Total Shareholders Equity (after Deducting Minority Equity) | 498.7 | 530.7 | -6.029 |
| Profit (Loss) per Share | 0.64 | 0.67 | |
| 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 company achieved revenues of SAR (211.9) million during the second quarter ending June 30, 2026, with decrease of SAR (60.1) million, representing (22.1%), compared to the same quarter of the previous year. This decrease is primarily due to the following: - • The corresponding quarter of the previous year included revenues recorded for the subsidiary, Roaa Al-Himaya, resulting from the company's completion of a non-recurring merchandise sale transaction with amount of SAR (57.1) million in the current quarter. • Revenues in the Operations, Maintenance, Contracting, and Medical Devices and Equipment sector decreased by SAR (12.3) million during the current quarter compared to the same quarter of the previous year, as a natural consequence of the completion and handover of certain projects. • Revenues of other subsidiaries increased by SAR (3.4) million. • Revenues from newly received projects in the Medical Maintenance, Catering, and Food Services sectors contributed SAR (5.9) million. |
| 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 company achieved a net profit attributable to shareholders of SAR (10.9) million during the second quarter ending June 30, 2026, with decrease of SAR (1.5) million, representing (12%), compared to the same quarter of the previous year. This decrease was primarily due to a decrease in revenues from the subsidiary, Roaa Al-Himaya, and a decrease in other miscellaneous revenues with amount of SAR (3.7) million. driven by the positive performance: - • An increment in the company's operating profit of (4.7%) compared to the same quarter of the previous year, resulting from a decrease in general and administrative expenses of (13.4%), also the decrease in selling and marketing expenses of (28.3%), with a share of the profits from new projects that were received and commenced operations during the period. • The increase in customer collections (government and private) during the current quarter compared to the same quarter of the previous year, which positively contributed to a reduction in expenses related to the provision for expected credit loss by SAR (1) million. • A decrease in zakat expense with amount of SAR (1.6) million due to the reversal of zakat differences, recalculation, and payment. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The company's revenues increased by SAR (19.8) million, representing increase of (10.3%), during the current quarter compared to the previous quarter. This increment is primarily attributed to the following: • The increase in revenues from the Operations and Maintenance sector and the Medical Devices and Equipment Trading and Supply sector with amount of SAR (9.4) million, due to the higher sales of medical devices, equipment, and related supplies, as well as the completion of the handover of branch sites associated with existing projects. •The sales revenues of subsidiary companies increased by SAR. (10.4) million. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The net profit attributable to the company's shareholders increased by SAR (2.6) million, representing increase of (31.4%), during the current quarter compared to the previous quarter. This increment is primarily attributed to the following: •Increase in operating profit of SAR (8.2) million, representing increase of (95.5%) compared to the previous quarter. This increment resulted from higher revenues in the operations and maintenance sector, the trade and supply of medical devices and equipment sector, and revenues from subsidiaries. Additionally, selling and marketing expenses decreased by (11.6%), and zakat expense decreased by SAR (0.3) million, impacted by the decrease in other miscellaneous revenues of SAR (5.9) million during the period. |
| 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 company achieved revenues of SAR (404) million during the current period ending June 30, 2026, with decrease of SAR (90.3) million, representing (18.3%), compared to the same period of the previous year. This decrease is primarily due to the following: • The subsidiary, Roaa Al-Himaya, experienced a decrease in revenues as a result of the company completing a non-recurring sale of goods with amount of SAR (57.1) million during the current period. • The Operations, Maintenance, and Contracting sector experienced a decrease in revenues as a natural consequence of the completion of certain projects, with a revenue share of SAR (52) million. • This was offset by a revenue share of SAR (11.7) million from new projects, in addition to the increase in revenues from other subsidiaries of SAR (7.1) million. |
| 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 achieved a net profit attributable to shareholders of SAR (19.2) million for the period ending June 30, 2026, with decrease of SAR (895) thousand, representing (4.5%), compared to the same period of the previous year. This decrease was positively driven by the following: - • Decrease in general and administrative expenses by SAR (3.7) million, representing (12.2%), also decrease in selling and marketing expenses by SAR (2.4) million, representing (21.7%). • The increment in other miscellaneous revenues during the current period compared to the same period of the previous year by SAR (1.4) million. • The Increase in collections from customers (government and private) during the current quarter compared to the same quarter of the previous year, which positively contributed to a reduction in the expenses related to the provision of expected credit loss by SAR (1.5) million. • A decrease in zakat expense by SAR (2.9) million. |
| 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) | N/A |
| Reclassification of Comparison Items | N/A |
| Additional Information | - |