1183 · 29/07/2026 15:47:21 · Announcement #97070 · View on Saudi Exchange

SHL Finance 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
Total Income From Special Commission of Financing	111,733	99,576	12.208	108,477	3.001
Net Income From Special Commission of Financing	65,888	50,156	31.366	63,456	3.832
Net Income From Special Commission of Investment	-	-	-	-	-
Total Operations Profit (Loss)	65,888	50,156	31.366	63,456	3.832
Net Profit (Loss) before Zakat and Income Tax	20,354	14,424	41.112	23,564	-13.622
Net Profit (Loss) Attributable to Shareholders of the Issuer	16,541	11,928	38.673	18,810	-12.062
Total Comprehensive Income Attributable to Shareholders of the Issuer	16,458	12,040	36.694	18,633	-11.672
Total Operating Expenses Before Provisions for Credit and Other Losses	87,488	82,842	5.608	90,243	-3.052
Total Provision of Expected Credit Losses And Other Losses (Reversing Entry), Net	7,704	4,806	60.299	-576	-
All figures are in (Thousands) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Total Income From Special Commission of Financing	220,210	194,908	12.981
Net Income From Special Commission of Financing	129,344	96,035	34.684
Net Income From Special Commission of Investment	-	-	-
Total Operations Profit (Loss)	129,344	96,035	34.684
Net Profit (Loss) before Zakat and Income Tax	43,918	31,095	41.238
Net Profit (Loss) Attributable to Shareholders of the Issuer	35,351	26,014	35.892
Total Comprehensive Income Attributable to Shareholders of the Issuer	35,091	25,537	37.412
Assets	4,894,316	4,657,908	5.075
Investments	893	893	-
Loans And Advances Portfolio (Financing And Investment)	4,693,533	4,497,910	4.349
Clients' deposits	-	-	-
Total Shareholders Equity (after Deducting Minority Equity)	1,722,612	1,713,175	0.55
Total Operating Expenses Before Provisions for Credit and Other Losses	177,731	164,847	7.815
Total Provision of Expected Credit Losses And Other Losses (Reversing Entry), Net	7,128	4,047	76.13
Profit (Loss) per Share	0.35	0.26
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 special commission income during the current quarter compared to the same quarter of the last year is	The Company achieved total special commission income from financing of SR 111.73 million during the current quarter, compared to SR 99.58 million for the same quarter of the previous year, an increase of 12.21%. The increase is attributable to higher profit rates on new loans and the growth of the financing portfolio.
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 Company achieved a net profit of SR 16.54 million during the current quarter, compared to SR 11.93 million for the same quarter of the previous year, an increase of 38.67%. The increase is attributable to higher profit rates on new loans and higher special commission income.
The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current quarter compared to the same quarter of the last year is	Net provision for expected credit losses and other losses amounted to SR 7.7 million during the current quarter, compared to SR 4.8 million for the same quarter of the previous year. The increase is attributable to the growth of the financing portfolio.
The reason of the increase (decrease) in special commission income during the current quarter compared to the previous quarter is	The Company achieved total special commission income from financing of SR 111.73 million during the current quarter, compared to SR 108.48 million for the previous quarter, an increase of 3.0%. The increase is attributable to higher profit rates on new loans and the growth of the financing portfolio.
The reason of the increase (decrease) in the net profit during the current quarter compared to the previous quarter is	The Company achieved a net profit of SR 16.54 million during the current quarter, compared to SR 18.81 million for the previous quarter, a decrease of 12.06%. The decrease is attributable to a higher expected credit loss charge during the current quarter.
The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current quarter compared to the previous quarter is	Net provision for expected credit losses and other losses amounted to SR 7.7 million during the current quarter, compared to a net reversal of SR (0.58) million in the previous quarter. The increase is attributable to the growth of the financing portfolio.
The reason of the increase (decrease) in special commission income during the current period compared to the same period of the last year is	The Company achieved total special commission income from financing of SR 220.21 million during the current period, compared to SR 194.91 million for the same period of the previous year, an increase of 12.98%. The increase is attributable to higher profit rates on new loans and the growth of the financing portfolio.
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 Company achieved a net profit of SR 35.35 million during the current period, compared to SR 26.01 million for the same period of the previous year, an increase of 35.89%. The increase is attributable to higher profit rates on new loans and higher special commission income.
The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current period compared to the same period of the last year is	Net provision for expected credit losses and other losses amounted to SR 7.12 million during the current period, compared to SR 4.05 million for the same period of the previous year. The increase is attributable to the growth of the financing portfolio.
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	No comparative figures have been reclassified to conform to the current period presentation.
Additional Information	_The Company does not engage in any deposit-taking activities; therefore, customer deposits are not applicable.

_Net special commission income represents the difference between total special commission income and finance charges in the statement of income.

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