| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year |
The increase in revenue of approximately SAR 140 million is attributed to a 28% rise in the volume of construction materials sales compared to 2024 |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is |
The improvement in profitability is attributed to an increase in the production volume of construction materials by approximately 3.2 million tons compared to 2024, representing a 22% increase, in addition to improved selling prices and enhanced operational efficiency |
| 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) |
N/A |
| Reclassification of Comparison Items |
An amount of SAR 250 thousand has been reclassified from the prepaid expenses and other current assets account to the amounts due from related parties , in accordance with Note (35) to the financial statements for the year 2025. |
| Additional Information |
– |