Element List	Current Year	Previous Year	%Change
Sales/Revenue	2,297,739,980	1,832,845,313	25.36
Gross Profit (Loss)	646,678,841	460,104,275	40.55
Operational Profit (Loss)	614,554,233	429,802,207	42.98
Net Profit (Loss) Attributable to Shareholders of the Issuer	573,262,283	382,123,608	50.02
Total Comprehensive Income Attributable to Shareholders of the Issuer	571,130,451	377,033,602	51.48
Total Shareholders Equity (after Deducting Minority Equity)	1,563,827,299	1,134,446,848	37.85
Profit (Loss) per Share	18.2	12.13
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	-	-
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	East Pipes recorded revenue of SAR 2.3 billion in FY2025-26, compared to a revenue of SAR 1.8 billion in FY2024-25, This increase is mainly attributed to higher sales volumes in line with scheduled delivery plans and an increase in the average selling price per ton.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is	The company recorded net profit of SAR 573 million in FY2025-26, compared to a profit of SAR 382 million in FY2024-25, , This increase is driven by higher sales volumes and an increase in the average selling price per ton.
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)	None.
Reclassification of Comparison Items	The figures have been reclassified per Note 32 of the FS.
Additional Information	-
Attached Documents	Attached Documents