| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | The decrease in the revenues during the current year compared to the last year is due to the decrease in sales volume in addition to a decrease in average selling prices. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The decrease in net profit during this year compared to the previous year is due to a decrease in revenues and an increase in the cost of sales as a result of the increase in cost of production inputs and a decrease in the utalization rate of production lines, in addition to inventory adjustments for production under processing inventory and raw material inventory in addition to a negative impact as a result of depreciation adjustment assets belonging to the old production lines at Jazan Plant, which were replaced by a new production line. |
| 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 | None |
| Additional Information | Basic earnings per share is calculated based on the distributable profit for ordinary shares using the weighted average of outstanding ordinary shares number at the date of the financial statements. Certain items in the financial statements for the year ended December 31, 2024, and the beginning balance for the same year, have been restated as mentioned in Note 34 in the financial statements. |
