| The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is | Sales decreased by SAR 8.9 million due to a significant decline in agricultural sales, filter sales, and lower Engine and Generator Repair Center revenues compared to the same period in 2024. |
| 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's losses for the first half of 2025 are due to a 17% drop in sales compared to the same period in 2024, in addition to the gross profit being impacted by a decline in revenue from the Engine and Generator Repair Center. |
| Statement of the type of external auditor's report | Unmodified conclusion |
| Reclassification of Comparison Items | Some comparative figures have been reclassified to fit the current view |
| Additional Information | For any inquire please contact Investor Relations at: Phone No: 0118212553, Email: aaltayyar@spc-parts.com |