Element List	Current Year	Previous Year	%Change
Sales/Revenue	50,143,203	65,389,015	-23.32
Gross Profit (Loss)	15,625,193	19,235,301	-18.77
Operational Profit (Loss)	6,194,764	10,786,461	-42.57
Net Profit (Loss) Attributable to Shareholders of the Issuer	5,012,330	10,853,885	-53.82
Total Comprehensive Income Attributable to Shareholders of the Issuer	4,790,219	11,014,572	-56.51
Total Shareholders Equity (after Deducting Minority Equity)	55,704,787	50,914,568	9.41
Profit (Loss) per Share	1.04	2.26
All figures are in (Actual) 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 (Actual) 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	The decrease in revenue is attributed to a decline in contracting sector revenue of SAR 16,683,211, which aligns with the company's plan to reduce its contracting activity. However, due to circumstances beyond the company's control, the handover of some maintenance and operation projects awarded to the company during 2025 was delayed due to issues with the project owners. In contrast, the company achieved revenue growth of 149% in the transportation sector, demonstrating the effectiveness of developing sectors other than contracting.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is	The company's net profit decreased due to a decline in contracting sector revenues, in line with the company's strategic plan to strengthen the maintenance, operations, and transportation sectors while reducing the contracting sector. Additionally, the lack of invoices for some projects awarded during 2025, and the failure to officially receive sites from the project owners due to reasons attributable to those owners, contributed to the decrease in revenues. Conversely, general and administrative expenses did not decrease despite the revenue decline. This was due to the company entering into financing contracts to cover final guarantees and asset financing, incurring bank commissions on these contracts to implement the expansion plan in terms of geography, type, and quantity of projects, amounting to 938,000 riyals.
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	Certain comparative figures have been reclassified to conform to the current period's presentation, but this has not had a material impact on the financial statements.
Additional Information	-