Arabian Cement Company announces its Interim Financial results for the Period Ending on 2026-03-31 ( Three Months )

26 April 2026 03:41 PM

ACC 3010 0.57% 22.81 0.13

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	250.2	238.1	5.081	298.1	-16.068
Gross Profit (Loss)	77.6	47.9	62.004	82.9	-6.393
Operational Profit (Loss)	61.1	31.9	91.536	64	-4.531
Net Profit (Loss) Attributable to Shareholders of the Issuer	59.9	23.6	153.813	55.5	7.927
Total Comprehensive Income Attributable to Shareholders of the Issuer	63.3	20.7	205.797	43.6	45.183
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Total Shareholders Equity (after Deducting Minority Equity)	2,641	2,586.1	2.122
Profit (Loss) per Share	0.6	0.24
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	-	-
Accumulated Losses	-	-
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 for the increase in sales during the current quarter compared to the same quarter of last year is mainly: increase in export sales volume for the subsidiary company
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 increase in net profit during the current quarter compared to the same quarter of last year is mainly: increase in average selling price for the parent company, decrease in depreciation expense as a result of changing the estimated economic useful lives of plant equipment for the parent company, increase in export sales volume for the subsidiary company in addition to recording one-off income tax expense for the subsidiary company as a result of prior years' tax differences in the same quarter last year
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 during the current quarter compared to previous quarter is mainly: decrease in sales volume for the group despite the increase in average selling price for the parent company
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 increase in net profit during the current quarter compared to previous quarter is mainly: increase in average selling price for the parent company, decrease in general and administrative expenses, decrease in selling and distribution expenses, increase in other income and decrease in zakat and income tax expense despite the decrease in sales volume for the group and the increase in cost of purchase of energy mix for the parent company
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)	None
Reclassification of Comparison Items	None
Additional Information	None

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