| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Revenue remained stable during 2025, decreasing by less than 1% compared to 2024, as the slight decline in sales volumes was largely offset by improved selling prices. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Net profit improved significantly in 2025 compared to 2024, mainly due to a 3% reduction in cost of revenue, a 22% decrease in selling and distribution expenses, a 26% decline in general and administrative expenses, reversal of impairment losses on financial assets, absence of prior-year write-offs, and a 179% increase in other operating income. This was further supported by a 31% reduction in zakat expense, resulting in a turnaround from net loss to net profit. |
| 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) | We draw attention to Note 12(b) to the consolidated financial statements, which describes the advance paid by the Group in prior years to acquire land through a public auction. As at 31 December 2025, while the legal ownership of the land is not under dispute, the administrative and procedural steps required to complete the transfer of the title deed into the Group’s name remain ongoing. Our opinion has not been modified in respect of this matter. |
| Reclassification of Comparison Items | Further details are provided in Note 34 to the financial statements. |
| Additional Information | For more information, please refer to the attached disclosure |
| Attached Documents |  |