Intelligent Oud Company For Trading Announces Its Annual Financial Results For The Period Ending On 2025-12-31

Element List	Current Year	Previous Year	%Change
Sales/Revenue	28,052,642	26,688,170	5.11
Gross Profit (Loss)	22,308,593	20,432,282	9.18
Operational Profit (Loss)	7,753,996	8,168,491	-5.07
Net Profit (Loss) Attributable to Shareholders of the Issuer	4,096,894	4,742,088	-13.61
Total Comprehensive Income Attributable to Shareholders of the Issuer	3,931,905	5,330,280	-26.23
Total Shareholders Equity (after Deducting Minority Equity)	50,361,440	46,429,534	8.47
Profit (Loss) per Share	2.1	2.43
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Amount	Percentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value	-	-
All figures are in (Actual) Saudi Arabia, Riyals

The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year: The revenue growth achieved in 2025 is primarily attributed to the introduction of new products. Several new products were launched during the last quarter of 2024 and the first quarter of 2025. This strategic move significantly contributed to enhancing the sales (Top Line) for 2025 compared to the previous year."

The reason of the increase (decrease) in the net profit during the current year compared to the last year is: The decline in net profit in 2025 is primarily due to the recognition of an additional provision for Expected Credit Losses (ECL), which contributed to the drop in the bottom line despite steady revenue growth.

Furthermore, by adopting a conservative approach, the company reduced the useful life of certain intangible assets in 2025 (through a change in accounting policy), resulting in additional amortization expenses for the year.

Statement of the type of external auditor's report: Unmodified opinion

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): N/A

Reclassification of Comparison Items: N/A

Additional Information: "Certain comparative figures have been reclassified for better presentation."