| 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 for the decrease in sales during the current quarter compared to the same quarter of last year is due to the decrease in sales. |
| 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 for the decrease in the net profit during the current quarter compared to the same quarter of last year is due to the decrease in sales. |
| The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is |
The reason for the decrease in sales/ revenue during the current quarter compared to the previous quarter is due to a decline in average sales prices, despite the increase in sales volume. |
| The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is |
The reason for the decrease in net profit during the current quarter compared to the previous quarter is due to the decline in average sales prices, despite the increase in sales volume. |
| 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 for the decrease in sales/ revenues during the current period compared to the same period of the last year is due to the decrease in average sales 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 for the decrease in net profit during the current period compared to the same period of the last year is due to the decrease in average sales prices, increase in the cost of production inputs and general and administrative costs, despite the decrease in financing expenses. |
| 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: We reviewed the Group’s interim condensed consolidated financial statements as at and for the period ended 30 September 2024 and we issued a modified conclusion on our report dated 09 Jumada al-Awwal 1446 H (corresponding to 11 November 2024). As part of our review procedures of the Group’s interim condensed consolidated financial statements for the three and nine-month periods ended 30 September 2025, we reviewed the adjustments mentioned in note (19) that were applied to restate the comparative figures presented to the Group’s interim condensed consolidated financial statements. |
| Reclassification of Comparison Items |
Certain figures have been reclassified to comply with the presentation of the current period financial statements, additionally adjustments were made to some balances of previous periods in accordance with International Accounting Standard no. 8, as shown in note no. 19 of the Interim Condensed Consolidated Financial Statements. |
| Additional Information |
Earnings per share is calculated by dividing the net profit for the period by the weighted average number of ordinary shares outstanding during the period amounting to: for the three-month period ending September 30, 2025: 165,309 million shares, for the nine-month period ending September 30, 2025: 167,674 million shares, (for the three-month and nine-month periods ended September 30, 2024: 170,000 million shares). |
Comments