1- Revenues were negatively affected by the decrease in the number of Outpatients in addition to the relatively slow ramp up of the SGH Hail and Beverly Clinic in Jeddah as expected by the company’s management.

2- Start up expenses for Beverly clinic in Jeddah that affected operating and non-operating expenses during the current quarter. This is according to the operating plan of the company.

3-Increase in the cost of sales and admin expenses as a result of increase in the governmental labor costs. The salary costs increased also due to the newly started Beverly clinics in Jeddah and Outpatient clinics tower of SGH Aseer.

4- Increase in depreciation expenses resulting from the renovation and addition to medical equipment, starting of the outpatient clinics tower in Aseer, and Beverly clinic in Jeddah.

5- increase in financing expenses due to the increase in borrowing.

1- Decrease in the number of outpatients due to the timing of the Summer breaks and Eid Al Adha breaks during the third quarter of this year.

2- Decrease in other revenues that accompanies activity levels during this quarter.

1- Revenues were negatively affected by the decrease in outpatient numbers in addition to the relatively slow ramp up of Hail hospital and Beverly clinic in Jeddah as expected by the company’s management.

2- Increase in pre-operating, start up and working capital expenses of Beverly clinic that affected the operating and non-operating expenses. This is according to the operating plan of the company.

3- Increase in the cost of sales and admin expenses as a result of governmental labor costs

4- Increase in the depreciation expenses resulting from the renovation and addition to medical equipment, starting of the outpatient clinics tower in Aseer, and Beverly clinic in Jeddah.

5- Increase in the Salary cost due to the newly started Beverly clinics in Jeddah and Outpatient clinics in SGH Aseer

This is in spite of less estimation of Zakat expenses compared to the last period as a result of lower income base.