SHL Finance Co. announces its Annual Financial results for the Period Ending on 2025-12-31

Element List	Current Year	Previous Year	%Change
Total Income From Special Commission of Financing	406,792	359,473	13.16
Net Income From Special Commission of Financing	206,557	150,269	37.46
Net Income From Special Commission of Investment	-	-	-
Total Operations Profit (Loss)	206,557	150,269	37.46
Net Profit (Loss) before Zakat and Income Tax	61,179	33,899	80.47
Net Profit (Loss) Attributable to Shareholders of the Issuer	50,676	26,528	91.03
Total Comprehensive Income Attributable to Shareholders of the Issuer	49,883	26,985	84.85
Assets	4,737,298	4,513,467	4.96
Investments	893	893	-
Loans And Advances Portfolio (Financing And Investment)	4,570,529	4,337,259	5.38
Clients' deposits	-	-	-
Total Shareholders Equity (after Deducting Minority Equity)	1,737,521	1,687,638	2.96
Total Operating Expenses Before Provisions for Credit and Other Losses	341,207	338,330	0.85
Total Provision of Expected Credit Losses And Other Losses (Reversing Entry), Net	14,909	-5,385	-
Profit (Loss) per Share	0.51	0.27
All figures are in (Thousands) 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 (Thousands) Saudi Arabia, Riyals

Element List	Explanation
The reason of the increase (decrease) in the special commission income during the current year compared to the last year is	The company achieved a total income from special financing commissions during the current Year amounting to 406.79 million riyals, compared to 359.47 million riyals for the previous year, with an increase of 13.2%.

This improvement is due to an increase in profit rates on new loans as well as growth in financing portfolio size. The reason of the increase (decrease) in the net profit during the current year compared to the last year is The company achieved net profit of SR 50.67 million during the current Year compared to SR 26.53 million reported in the previous Year, marking a 91% increase. This improvement is due to an increase in profit rates on new loans as well as growth in financing portfolio size. The reason of the increase (decrease) in the total net provision of expected credit losses and other losses (reversing entry) during the current year compared to the last year is The company recognized an amount of 14.9 million riyals net provisions for expected credit losses during the current Year, compared to (5.38) million riyals reversal during the previous Year.

The increase in the total net provision for expected credit losses and other losses is due to the growth in the size of the financing portfolio. 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) None Reclassification of Comparison Items No comparative figures have been reclassified to conform to the current period presentation. Additional Information _The company did not receive any Deposit taking is this period and therefore it is not applicable.

_Net income from special commission amount represents the difference between total income from special commission (Total operating income) and the finance charge amount and the direct cost in the income statement

The Capital Market Authority and Saudi Exchange take no responsibility for the contents of this disclosure, make no representations as to its accuracy or completeness, and expressly disclaim any liability whatsoever for any loss arising from, or incurred in reliance upon, any part of this disclosure, and the issuer accepts full responsibility for the accuracy of the information contained in it and confirms, having made all reasonable enquiries, that to the best of their knowledge and belief, there are no other facts or information the omission of which would make the disclosure misleading, incomplete or inaccurate.