Saudi Cement Co. Announces Its Interim Financial Results For The Period Ending On 2026-06-30 ( Six Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	434.8	431.5	0.764	382.8	13.584
Gross Profit (Loss)	168.7	155	8.838	156.5	7.795
Operational Profit (Loss)	110.8	104.9	5.624	108.6	2.025
Net Profit (Loss) Attributable to Shareholders of the Issuer	102	95.5	6.806	100.2	1.796
Total Comprehensive Income Attributable to Shareholders of the Issuer	102	95.5	6.806	100.2	1.796
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	817.5	849.8	-3.8
Gross Profit (Loss)	325.2	327.6	-0.732
Operational Profit (Loss)	219.4	221.8	-1.082
Net Profit (Loss) Attributable to Shareholders of the Issuer	202.2	204	-0.882
Total Comprehensive Income Attributable to Shareholders of the Issuer	202.2	204	-0.882
Total Shareholders Equity (after Deducting Minority Equity)	2,146.7	2,062	4.107
Profit (Loss) per Share	1.32	1.33
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	-	-
All figures are in (Millions) 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 reason of the increase in sales revenue for current quarter compared with the same quarter of last year is due to the increase in local quantities sold in spite of the decrease in average local selling prices.

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 of the increase in net profit for current quarter compared to the same quarter of last year is due to the increase in sales revenue, decrease in selling and distribution expenses and the decrease in finance charges, in spite of the increase in general and administrative expenses and the decrease in other revenues.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is: The reason of the increase in sales revenue for current quarter compared to the previous quarter is due to the increase in total value and quantities sold.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is: The reason of the increase in net profit for current quarter compared to the previous quarter is due to the increase in sales revenue and increase in share of profit from an associate, in spite of the increase in selling and distribution expenses, increase in general and administrative expenses, increase in finance charges and the decrease in other revenues.

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 of the decrease in sales revenue during the current period compared to the same period of last year is due to the decrease in total value and quantities sold.

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 of the decrease in the net profit during the current period compared to the same period of the last year is due to the decrease in sales revenue, decrease in other revenues, decrease in share of profit from an associate, increase in general and administrative expenses, in spite of the decrease in selling and distribution expenses and the decrease in finance charges.

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