The rise is due to higher contract renewal prices and an increase in operational capacity. Revenues increased by 2% compared to the same quarter last year."

- A credit loss provision was reversed in the same quarter last year amounting to 1,237,601, compared to the recognition of a credit loss provision expense during this quarter of 848,365."

No significant change"

- The credit loss provision expense decreased this quarter to 848,356 compared to 1,222,690 in the previous quarter."

Due to higher contract renewal prices and an increase in operational capacity. Revenues rose by 2% compared to the same period last year."

- A credit loss provision was reversed during the same period last year amounting to 565,329, compared to the recognition of a credit loss provision expense during the current period of 2,071,046.

Nevertheless, the decline in net profit during the current period does not exceed 1% compared to the previous period."

We draw attention to notes 7 and 13 to the accompanying interim condensed financial statements, which describes the legal case on the assets exchange with Al - Sata’ah Modern General Contracting Company. The Company has created a provision for expected losses that resulted from the assets exchange contract with Al- Sata’ah Modern General Contracting Company for an amount of SR 26,136,823, where the Company's management believes that the assets that are supposed to be received in the barter transaction have low values and there is a significant impairment on them as a result of their obsolescence; accordingly a provision has been recognized against them for the amount of the performance obligations that the company is obliged to transfer to the other party. In addition, the previously issued court judgment obligating Darb Saudi Investment Company (previously Al-Baha Investment and Development Company) to execute the terms of the contract with Al- Sata’ah Modern General Contracting Company was upheld. Our conclusion is not modified in respect of this matter."

number of shares issued. The diluted earnings per share is the same as the basic earnings per share since the company does not have dilutive instruments

issued during the period.

On April 8, 2025, the Extraordinary General Assembly Meeting was held, and it was voted to amend the nominal value of the share to become One Saudi

Riyal instead of ten halalas (0.10) per share; accordingly, the number of shares becomes 218,295,000 nominal shares instead of 2,182,950,000 nominal shares.

As a result, the weighted average number of shares was adjusted to 218,295,000 shares. In accordance with the requirements of International Accounting

Standard (IAS) 33 – Earnings per Share, the weighted average number of shares has been retrospectively adjusted for all periods presented, as follows:

Current Period: 218,295,000

Same Period of the Previous Year: 218,295,000

Basic and Diluted Earnings per Share for the Company’s Shareholders:

Current Period: SAR 0.0133

Same Period of the Previous Year: SAR 0.0099"