Southern Province 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	201	195	3.076	203	-0.985
Gross Profit (Loss)	52	31	67.741	23	126.086
Operational Profit (Loss)	32	12	166.666	3	966.666
Net Profit (Loss) Attributable to Shareholders of the Issuer	24	3	700	-4	-
Total Comprehensive Income Attributable to Shareholders of the Issuer	24	3	700	-4	-
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	403	415	-2.891
Gross Profit (Loss)	75	71	5.633
Operational Profit (Loss)	36	36	-
Net Profit (Loss) Attributable to Shareholders of the Issuer	20	19	5.263
Total Comprehensive Income Attributable to Shareholders of the Issuer	20	19	5.263
Total Shareholders Equity (after Deducting Minority Equity)	3,051	3,163	-3.54
Profit (Loss) per Share	0.14	0.13
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 increase in revenues during the current quarter compared to the same quarter of last year is due to an increase in sales volume despite the decrease in average 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 increase in net profit during the current quarter compared to the same quarter of last year is due to:

Increase in revenues resulted from higher sales volume, decrease in cost of sales and a decrease in general and administrative expenses

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is: The decrease in revenues during the current quarter compared to previous quarter is due to a decrease in average selling prices.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is: The increase in net profit during the current quarter compared to the previous quarter is due to: a decrease in cost of sales

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 revenues during the current period compared to the same period of last year is due to: a decrease in average selling prices despite the increase in sales volume

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 last year is due to: a decrease in cost of sales, financing expenses and zakat expense, despite the increase in selling and distribution expenses

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: Some comparative figures have been reclassified to conform to the current presentation.

Additional Information: Basic earnings per share is calculated based on the distributable profit for ordinary shares using the weighted average of outstanding ordinary shares number at the date of the financial statements.