Yamama Cement Co. announces its Interim Financial Results for the Period Ending on 2026-06-30 (Six Months)

Yamama Cement reported a marginal 0.88% increase in net profit for the first half of 2026, totaling SAR 265.4 million compared to SAR 263.1 million in the same period last year, while quarterly net profit of SAR 121.5 million remained essentially flat YoY (+0.42%).
Revenue for the six-month period decreased by 2.34% to SAR 694.8 million, driven primarily by a decline in average selling prices that offset an increase in total sales volumes.
Net profit was supported by non-operating factors, including higher other income from the sale of gas turbines and production accessories from the company's old plant, alongside a reduction in financing expenses and gains from other investments.
On a sequential basis, quarterly net profit fell 15.5% compared to the previous quarter (Q1 2026) due to lower average selling prices, an increase in administrative and selling expenses, and a reduction in the volume of asset sales from the old facility.

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	354,959	362,387	-2.049	339,797	4.462
Gross Profit (Loss)	150,154	156,995	-4.357	154,708	-2.943
Operational Profit (Loss)	123,143	134,074	-8.152	132,277	-6.905
Net Profit (Loss) Attributable to Shareholders of the Issuer	121,514	121,004	0.421	143,871	-15.539
Total Comprehensive Income Attributable to Shareholders of the Issuer	121,916	121,138	0.642	144,854	-15.835
All figures are in (Thousands) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	694,756	711,416	-2.341
Gross Profit (Loss)	304,862	327,831	-7.006
Operational Profit (Loss)	255,420	282,623	-9.625
Net Profit (Loss) Attributable to Shareholders of the Issuer	265,385	263,083	0.875
Total Comprehensive Income Attributable to Shareholders of the Issuer	266,770	262,904	1.47
Total Shareholders Equity (after Deducting Minority Equity)	5,033,961	4,903,737	2.655
Profit (Loss) per Share	1.31	1.3
All figures are in (Thousands) 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 (Thousands) 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 primary reason for the decrease in sales for the current quarter compared to the same quarter of the previous year is: • A decrease in the average selling price, despite an increase in sales volume.
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 primary reason for the increase in net profit for the current quarter compared to the same quarter of the previous year is: • An increase in other income resulting from the sale of certain production line accessories from the old plant and other investment income, in addition to a decrease in other financing expenses.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The primary reason for the increase in sales for the current quarter compared to the previous quarter is: • An increase in sales volume, despite a decrease in the average selling price.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The primary reason for the decrease in net profit for the current quarter compared to the previous quarter is: • A decrease in the average selling price. • A decrease in other income due to lower proceeds from the sale of certain production line accessories from the old plant compared to the previous quarter, in addition to higher administrative and selling expenses.
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 primary reason for the decrease in sales during the current period compared to the corresponding period of the previous year is: • A decrease in the average selling price, despite an increase in sales volume.
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 primary reason for the increase in net profit during the current period compared to the same period of the previous year is: • An increase in other income resulting from the sale of certain production line accessories and gas turbines from the old plant and income from other investments, in addition to a decrease in other finance expenses.
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)	None
Reclassification of Comparison Items	Certain comparative figures have been reclassified to conform to the presentation of the current period.
Additional Information	-