Qassim Cement Company Announces The Interim Financial Results For The Period Ending On 30 September 2026 (Nine Months)

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	181,169,984	246,828,223	-26.6	274,565,628	-34.015
Gross Profit (Loss)	22,781,062	33,279,252	-31.545	57,471,307	-60.36
Operational Profit (Loss)	35,965,710	36,397,420	-1.186	56,165,088	-35.964
Net Profit (Loss) Attributable to Shareholders of the Issuer	37,218,340	41,390,263	-10.079	51,775,840	-28.116
Total Comprehensive Income Attributable to Shareholders of the Issuer	37,218,340	41,390,263	-10.079	51,775,840	-28.116
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	748,530,142	842,981,851	-11.204
Gross Profit (Loss)	157,131,668	196,574,492	-20.065
Operational Profit (Loss)	164,716,770	198,533,206	-17.033
Net Profit (Loss) Attributable to Shareholders of the Issuer	157,716,171	191,070,833	-17.456
Total Comprehensive Income Attributable to Shareholders of the Issuer	157,716,171	191,070,833	-17.456
Total Shareholders Equity (after Deducting Minority Equity)	2,552,058,263	2,677,791,229	-4.695
Profit (Loss) per Share	1.44	1.74
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 quarter compared to the same quarter of the last year is: The decrease in revenue during the current quarter compared to the corresponding quarter of the previous year was mainly attributable to a decline in cement sales volumes, despite an increase in the average selling price.

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 decrease in net profit during the current quarter compared to the corresponding quarter of the previous year was mainly attributable to a decline in cement sales volumes, despite an increase in the average selling price, in addition to higher operating costs resulting from the increase in fuel prices since the beginning of the current year.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is: The decrease in revenue during the current quarter compared to the previous quarter was attributable to a decline in the average selling price, in addition to a decrease in sales volumes.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is: The decrease in net profit during the current quarter compared to the previous quarter was mainly attributable to a decline in the average selling price and lower sales volumes, despite a decrease in operating expenses and an increase in returns from financial investments.

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 decrease in revenue during the current period compared to the corresponding period of the previous year was mainly attributable to a decline in the average selling price, in addition to a decrease in sales volumes.

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 decrease in net profit during the current period compared to the corresponding period of the previous year was mainly attributable to a decline in the average selling price and lower sales volumes, in addition to an increase in operating costs resulting from higher fuel prices since the beginning of the current year.

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): -

Reclassification of Comparison Items: -

Additional Information: -