Saudi Cement Co. Announces Its Interim Financial Results For The Period Ending On 2026-09-30 ( Nine Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	378.2	363.9	3.929	434.8	-13.017
Gross Profit (Loss)	126.6	107.9	17.33	168.7	-24.955
Operational Profit (Loss)	80.5	64.6	24.613	110.8	-27.346
Net Profit (Loss) Attributable to Shareholders of the Issuer	71.3	53.2	34.022	102	-30.098
Total Comprehensive Income Attributable to Shareholders of the Issuer	71.3	53.2	34.022	102	-30.098
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	1,195.7	1,213.7	-1.483
Gross Profit (Loss)	451.7	435.5	3.719
Operational Profit (Loss)	299.8	286.4	4.678
Net Profit (Loss) Attributable to Shareholders of the Issuer	273.5	257.2	6.337
Total Comprehensive Income Attributable to Shareholders of the Issuer	273.5	257.2	6.337
Total Shareholders Equity (after Deducting Minority Equity)	2,217.9	2,115.2	4.855
Profit (Loss) per Share	1.79	1.68
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 and the Increase in 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 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, Decrease in Finance Charges, Decrease in Zakat Provision and the Increase in the Company’s Share of Net Profit of an Associate Company, In spite of the Increase in General and Administrative Expenses and the Decrease in Other Income.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is: The reason of the Decrease in Sales Revenue for current quarter compared to the previous quarter is due to the Decrease of Total Quantities Sold and the Decrease in Average Selling Price.

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 Decrease in Net Profit for current quarter compared to the previous quarter is due to the Decrease in Sales Revenue, Decrease in Average Selling Price, Increase in General and Administrative Expenses and the Increase in Finance Charges, in spite of the Decrease in Selling and Distribution Expenses, Decrease in Zakat Provision, Increase in Other Income and the Increase in the Company’s Share of Net Profit of an Associate Company.

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, In spite of the Increase in Average Selling Price.

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 Increase in Net Profit during the current period compared to the same period of the last year is due to the Increase in Average Selling Price, Decrease in Selling and Distribution Expenses, Decrease in Finance Charges and the Decrease in Zakat Provision, in spite of the Increase in General and Administrative Expenses, Decrease in Other Income and the Decrease in Company’s Share of Net Profit of an Associate 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