NAYIFAT

Nayifat Finance Company

4081StocksTadawulDiversified Financials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	—	—	—	—	—
Cost of Revenue	73.28M	53.15M	55.28M	56.09M	36.40M
Operating Income	-121.85M	146.07M	104.91M	190.86M	248.65M
Pretax Income	-120.11M	148.99M	106.61M	191.15M	250.59M
Income Tax	6.23M	17.75M	17.90M	19.70M	25.50M
Net Income	-126.34M	131.24M	88.71M	171.46M	225.09M
EPS (Basic)	-1.06	1.09	0.74	1.43	1.88
EPS (Diluted)	-1.06	1.09	0.74	1.43	1.88
DPS	—	0.50	—	—	1.25
Margins & Efficiency
Net Margin %	—	—	—	—	—
Revenue & Income
Revenue as Reported	—	—	—	—	—
Revenue Fin	57.01M	305.99M	263.00M	353.37M	386.86M
Revenue Growth (YoY)	-81.4%	+16.3%	-25.6%	-8.7%	+2.5%
Revenues Before Loan Losses	300.93M	321.56M	349.57M	368.36M	375.50M
Other Revenue Fin	—	—	—	—	—
Expenses & Provisions
Cost Of Services Provided	73.28M	53.15M	55.28M	56.09M	36.40M
Other Operating Expenses	4.43M	5.24M	4.63M	4.31M	4.22M
Total Operating Expenses Fin	178.86M	159.93M	158.09M	162.51M	138.21M
Provision for Loan Losses	243.92M	15.57M	86.56M	14.98M	-11.36M
Salaries and Employee Benefits	95.46M	91.18M	87.05M	88.48M	87.19M
Profitability & Returns
EBT Excluding Unusual Items	-120.11M	148.99M	106.61M	191.15M	250.14M
Pretax Income	-120.11M	148.99M	106.61M	191.15M	250.59M
Operating Income	-121.85M	146.07M	104.91M	190.86M	248.65M
Operating Margin	-213.7%	+47.7%	+39.9%	+54.0%	+64.3%
Profit Margin	-221.6%	+42.9%	+33.7%	+48.5%	+58.2%
Net Income	-126.34M	131.24M	88.71M	171.46M	225.09M
Net Income to Common	-126.34M	131.24M	88.71M	171.46M	225.09M
Net Income Growth	—	+47.9%	-48.3%	-23.8%	+11.7%
Income Tax Expense	6.23M	17.75M	17.90M	19.70M	25.50M
Effective Tax Rate	—	+11.9%	+16.8%	+10.3%	+10.2%
Per Share & Capital
EPS (Basic)	-1.06	1.09	0.74	1.43	1.88
EPS (Diluted)	-1.06	1.09	0.74	1.43	1.88
EPS Growth	—	+47.9%	-48.3%	-23.8%	+10.3%
Dividend Per Share	—	0.50	—	—	1.25
Shares Change (YoY)	-0.01	—	—	—	0.01
Shares Outstanding (Basic)	118.82M	120.00M	120.00M	120.00M	120.00M
Shares Outstanding (Diluted)	118.82M	120.00M	120.00M	120.00M	120.00M
Dividend Growth	—	—	—	—	+18.1%
Free Cash Flow	-39.58M	175.49M	-40.23M	95.54M	229.52M
Free Cash Flow Margin	-69.4%	+57.4%	-15.3%	+27.0%	+59.3%
Free Cash Flow Per Share	-0.33	1.46	-0.34	0.80	1.91
Payout Ratio	—	—	—	+43.7%	+67.6%
Supplemental
Int Exp Fin	38.53M	41.00M	45.69M	23.69M	15.36M
Int Inc Fin	339.47M	362.56M	395.26M	392.04M	390.86M
Net Int Inc Fin	300.93M	321.56M	349.57M	368.36M	375.50M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	—	—	—	—	—
Cost of Revenue	73.28M	53.15M	55.28M	56.09M	36.40M
Operating Income	-121.85M	146.07M	104.91M	190.86M	248.65M
Pretax Income	-120.11M	148.99M	106.61M	191.15M	250.59M
Income Tax	6.23M	17.75M	17.90M	19.70M	25.50M
Net Income	-126.34M	131.24M	88.71M	171.46M	225.09M
EPS (Basic)	-1.06	1.09	0.74	1.43	1.88
EPS (Diluted)	-1.06	1.09	0.74	1.43	1.88
DPS	—	0.50	—	—	1.25
Margins & Efficiency
Net Margin %	—	—	—	—	—
Revenue & Income
Revenue as Reported	—	—	—	—	—
Revenue Fin	57.01M	305.99M	263.00M	353.37M	386.86M
Revenue Growth (YoY)	-81.4%	+16.3%	-25.6%	-8.7%	+2.5%
Revenues Before Loan Losses	300.93M	321.56M	349.57M	368.36M	375.50M
Other Revenue Fin	—	—	—	—	—
Expenses & Provisions
Cost Of Services Provided	73.28M	53.15M	55.28M	56.09M	36.40M
Other Operating Expenses	4.43M	5.24M	4.63M	4.31M	4.22M
Total Operating Expenses Fin	178.86M	159.93M	158.09M	162.51M	138.21M
Provision for Loan Losses	243.92M	15.57M	86.56M	14.98M	-11.36M
Salaries and Employee Benefits	95.46M	91.18M	87.05M	88.48M	87.19M
Profitability & Returns
EBT Excluding Unusual Items	-120.11M	148.99M	106.61M	191.15M	250.14M
Pretax Income	-120.11M	148.99M	106.61M	191.15M	250.59M
Operating Income	-121.85M	146.07M	104.91M	190.86M	248.65M
Operating Margin	-213.7%	+47.7%	+39.9%	+54.0%	+64.3%
Profit Margin	-221.6%	+42.9%	+33.7%	+48.5%	+58.2%
Net Income	-126.34M	131.24M	88.71M	171.46M	225.09M
Net Income to Common	-126.34M	131.24M	88.71M	171.46M	225.09M
Net Income Growth	—	+47.9%	-48.3%	-23.8%	+11.7%
Income Tax Expense	6.23M	17.75M	17.90M	19.70M	25.50M
Effective Tax Rate	—	+11.9%	+16.8%	+10.3%	+10.2%
Per Share & Capital
EPS (Basic)	-1.06	1.09	0.74	1.43	1.88
EPS (Diluted)	-1.06	1.09	0.74	1.43	1.88
EPS Growth	—	+47.9%	-48.3%	-23.8%	+10.3%
Dividend Per Share	—	0.50	—	—	1.25
Shares Change (YoY)	-0.01	—	—	—	0.01
Shares Outstanding (Basic)	118.82M	120.00M	120.00M	120.00M	120.00M
Shares Outstanding (Diluted)	118.82M	120.00M	120.00M	120.00M	120.00M
Dividend Growth	—	—	—	—	+18.1%
Free Cash Flow	-39.58M	175.49M	-40.23M	95.54M	229.52M
Free Cash Flow Margin	-69.4%	+57.4%	-15.3%	+27.0%	+59.3%
Free Cash Flow Per Share	-0.33	1.46	-0.34	0.80	1.91
Payout Ratio	—	—	—	+43.7%	+67.6%
Supplemental
Int Exp Fin	38.53M	41.00M	45.69M	23.69M	15.36M
Int Inc Fin	339.47M	362.56M	395.26M	392.04M	390.86M
Net Int Inc Fin	300.93M	321.56M	349.57M	368.36M	375.50M