| lement List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
| Sales/Revenue | 363.9 | 387.1 | -5.993 | 431.5 | -15.666 |
| Gross Profit (Loss) | 107.9 | 154.3 | -30.071 | 155 | -30.387 |
| Operational Profit (Loss) | 64.6 | 112.2 | -42.424 | 104.9 | -38.417 |
| Net profit (Loss) | 53.2 | 100.2 | -46.906 | 95.5 | -44.293 |
| Total Comprehensive Income | 53.2 | 100.2 | -46.906 | 95.5 | -44.293 |
| All figures are in (Millions) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
| Sales/Revenue | 1,213.7 | 1,191.8 | 1.837 |
| Gross Profit (Loss) | 435.5 | 473.1 | -7.947 |
| Operational Profit (Loss) | 286.4 | 333.1 | -14.019 |
| Net profit (Loss) | 257.2 | 301.3 | -14.636 |
| Total Comprehensive Income | 257.2 | 301.3 | -14.636 |
| Total Shareholders Equity (after Deducting Minority Equity) | 2,115.2 | 2,116.3 | -0.051 |
| Profit (Loss) per Share | 1.68 | 1.97 | |
| All figures are in (Millions) 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 (Millions) 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 reason of the decrease in sales revenue for current quarter compared with the same quarter of last year is due to the decrease in average selling prices in spite of the increase in total quantities sold. |
| 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 reason of the decrease in net profit for current quarter compared to the same quarter of last year is due to the decrease in average selling prices, increase in general and administrative expenses, decrease in other revenues, decrease in share of profit of investment in an associate and increase in zakat expense, in spite of the decrease in selling and distribution expenses and the decrease in finance charges. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is | The reason of the decrease in sales revenue for current quarter compared to the previous quarter is due to the decrease in average selling prices and decrease in total quantities sold. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is | The reason of the decrease in net profit for current quarter compared to the previous quarter is due to the decrease in the average selling prices, increase in finance charges in spite of the decrease in selling and distribution expenses, increase in other revenues and the increase in share of profit of investment in an associate. |
| 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 reason of the increase in sales revenue during the current period compared to the same period of last year is due to the increase in sales revenue and total quantities sold in spite of the decrease in average selling prices. |
| 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 reason of the decrease in the net profit during the current period compared to the same period of the last year is due to the decrease in average selling prices, increase in general and administrative expenses, decrease in other revenues, decrease in share of profit of investment in an associate and increase in zakat expense in spite of the decrease in selling and distribution expenses and the decrease in finance charges. |
| 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) | Other matter
The condensed consolidated interim financial statements of the Group for the three and nine month periods ended September 30, 2024 were reviewed by another auditor who expressed an unmodified conclusion on those condensed consolidated interim financial statements on November 06, 2024 . In addition, the consolidated financial statements of the Group as at and for the year ended December 31, 2024 were audited by the same another auditor who expressed an unmodified opinion on those consolidated financial statements on March 10, 2025 |
| Reclassification of Comparison Items | Certain comparative figures have been reclassified to comply with the current period presentation |
| Additional Information | None. |