Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 77,890 62,070 25.487 88,343 -11.832
Gross Profit (Loss) 20,081 18,505 8.516 32,065 -37.374
Operational Profit (Loss) 16,466 14,405 14.307 28,268 -41.75
Net Profit (Loss) Attributable to Shareholders of the Issuer 12,776 9,900 29.05 24,648 -48.166
Total Comprehensive Income Attributable to Shareholders of the Issuer 12,787 9,855 29.751 24,644 -48.113
All figures are in (Thousands) Saudi Arabia, Riyals

 

Element List Current Period Similar period for previous year %Change
Sales/Revenue 166,233 122,526 35.671
Gross Profit (Loss) 52,147 37,440 39.281
Operational Profit (Loss) 44,733 29,267 52.844
Net Profit (Loss) Attributable to Shareholders of the Issuer 37,424 20,810 79.836
Total Comprehensive Income Attributable to Shareholders of the Issuer 37,430 20,736 80.507
Total Shareholders Equity (after Deducting Minority Equity) 896,467 834,329 7.447
Profit (Loss) per Share 0.68 0.38
All figures are in (Thousands) 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 (Thousands) 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 the previous year is due to the increase in the quantity and value of sales, despite the decrease in the average selling price per ton.
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 increase in net profit during the current quarter compared to the same quarter of the previous year is due to the increase in sales volume and value, despite the decrease in the average selling price per ton. Also, the decrease in selling, marketing, general and administrative expenses, as well as the decrease in financing costs.
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 the previous quarter is due to the decrease in the average selling price per ton compared to the previous quarter, which led to a decrease in the value of sales,despite the increase in the volume of sales.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The main reason for the decrease in net profit during the current quarter compared to the previous quarter is the decrease in the selling price per ton.
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 increase in sales during the current period compared to the same period of the previous year is due to the increase in sales volume and the improvement in the average selling price, which led to an increase in the value of sales.
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 increase in net profit during the current period compared to the same period of the previous year is due to the increase in the quantity and value of sales, as well as the decrease in selling, marketing, general and administrative expenses, and also the decrease in financing costs.
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) The financial statements of Umm Al Qura Cement Company for the year ended December 31, 2025, were audited by another auditor, who issued an unmodified opinion on those financial statements on 26 Ramadan 1447 AH (corresponding to March 15, 2026). The condensed interim financial information for the three-month and six-month periods ended June 30, 2025, was also examined by another auditor, who issued an unmodified opinion on that condensed interim financial information on 10 Safar 1447 AH (corresponding to August 4, 2025).
Reclassification of Comparison Items Some comparative figures for the previous year have been reclassified in line with the current year’s classification.
Additional Information N/A