1832 · 09/08/2026 08:32:06 · Announcement #97392 · View on Saudi Exchange

Sadr Logistics Co. announces its Interim Financial results for the Period Ending on 2026-06-30 ( Six Months )

Element ListCurrent QuarterSimilar quarter for previous year%ChangePrevious Quarter% Change
Sales/Revenue 38,89731,95221.73541,500-6.272
Gross Profit (Loss) 11,3736,21383.05112,068-5.759
Operational Profit (Loss) 4,551-6,439-4,802-5.226
Net Profit (Loss) Attributable to Shareholders of the Issuer 2,491-7,305-2,937-15.185
Total Comprehensive Income Attributable to Shareholders of the Issuer 2,491-7,305-2,937-15.185
All figures are in (Thousands) Saudi Arabia, Riyals
Element ListCurrent PeriodSimilar period for previous year%Change
Sales/Revenue 80,39865,73822.3
Gross Profit (Loss) 23,44113,16878.014
Operational Profit (Loss) 9,366-5,724-
Net Profit (Loss) Attributable to Shareholders of the Issuer 5,429-7,182-
Total Comprehensive Income Attributable to Shareholders of the Issuer 5,429-7,182-
Total Shareholders Equity (after Deducting Minority Equity) 170,290160,3286.213
Profit (Loss) per Share 0.031-0.041
All figures are in (Thousands) Saudi Arabia, Riyals
Element ListAmountPercentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value --
Accumulated Losses -5,4323.1
All figures are in (Thousands) Saudi Arabia, Riyals
Element ListExplanation
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 Company recorded a 22% increase in total revenue during the current quarter compared to the corresponding quarter of the previous year. This growth was primarily attributable to the following:

A significant increase of 127% in logistics segment revenue, from SAR 7.30 million to SAR 16.58 million, primarily driven by revenue generated from the Sadr Park project.

A 42% increase in wood segment revenue.

This overall growth was achieved despite a 26% decline in steel segment sales and a 60% decrease in revenue from other segments.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 reported a net profit of SAR 2.49 million during the current quarter, compared to a net loss of SAR 7.31 million in the corresponding quarter of the previous year. This was primarily attributable to the following:

A 22% increase in sales revenue, compared to only a 7% increase in cost of revenue, resulting in an 83% increase in gross profit.

A 96% decrease in the expected credit loss allowance on trade receivables, together with a 20% decrease in selling and marketing expenses, despite a 7% increase in general and administrative expenses.

These factors resulted in the Company achieving an operating profit of SAR 4.55 million, compared to an operating loss of SAR 6.43 million in the corresponding quarter of the previous year. This operating profit helped absorb the increase in finance costs from SAR 0.36 million to SAR 1.54 million and the increase in Zakat expense from SAR 0.50 million to SAR 0.60 million, resulting in the Company reporting a net profit during the current quarter.The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The Company's revenue decreased by 6% during the current quarter compared to the previous quarter. This was primarily attributable to the following:

A 23% decline in steel segment sales, from SAR 15.84 million in the previous quarter to SAR 12.14 million.

This was despite a 3% increase in logistics segment revenue, a 2% increase in wood segment sales, and an increase in revenue from other segments, which helped mitigate the impact of the decline in steel segment sales on total revenue.The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The Company's net profit decreased by 15%, or SAR 0.44 million, during the current quarter compared to the previous quarter. This was primarily attributable to the following:

A 6% decline in sales revenue.

A 5% increase in finance costs.

Recognition of an expected credit loss allowance amounting to SAR 0.59 million during the current quarter.

An increase in Zakat expense to SAR 0.60 million, compared to SAR 0.40 million in the previous quarter.

This was despite a 20% decrease in selling and marketing expenses and a 6% decrease in general and administrative expenses.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 Company's revenue increased by 22% during the current period. This was primarily attributable to the following:

A 132% increase in logistics segment revenue, from SAR 14.13 million to SAR 32.74 million, primarily driven by revenue generated from the Sadr Park project.

Stable performance in the steel segment, with revenue declining by only 3%, from SAR 28.86 million to SAR 27.98 million.

This growth in total revenue was achieved despite a 5% decline in wood segment sales and a 73% decrease in revenue from other segments.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 reported a net profit during the current period, compared to a net loss in the corresponding period of the previous year. This was primarily attributable to the following:

A 22% increase in sales revenue, compared to an 8% increase in cost of revenue, resulting in a 78% increase in gross profit.

A 97% decrease in the expected credit loss allowance on trade receivables, from SAR 6.30 million to SAR 0.20 million, which offset a 17% increase in general and administrative expenses and a 2% increase in selling and marketing expenses.

The achievement of an operating profit of SAR 9.36 million, compared to an operating loss of SAR 5.72 million in the corresponding period of the previous year.

These factors helped absorb the increase in net finance costs from SAR 0.81 million to SAR 3.00 million. Together with a 10% decrease in Zakat expense, from SAR 1.12 million to SAR 1.00 million, they resulted in the Company reporting a net profit during the current period.Statement of the type of external auditor's report Unmodified conclusionComment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion) The Independent Auditor included the following under the ""Other Matter"" paragraph:

""The financial statements of the Company for the year ended 31 December 2025 were audited by another independent auditor, who expressed an unmodified opinion on those financial statements on 17 Shawwal 1447H (corresponding to 5 April 2026). The condensed interim financial statements for the three-month and six-month periods ended 30 June 2025 were reviewed by the same predecessor auditor, who expressed an unmodified conclusion on those condensed interim financial statements on 20 Safar 1447H (corresponding to 14 August 2025).Reclassification of Comparison Items Comparative figures have been adjusted following the correction of an accounting error related to the recognition of operating lease revenue for the Sadr Park project. Accordingly, lease revenue was recalculated on a straight-line basis over the lease term in accordance with the requirements of IFRS 16 “Leases”. In addition, certain comparative figures have been re-presented and reclassified to conform with the presentation of the current period.Additional Information Basic and diluted earnings (loss) per share for the current period and the corresponding period of the previous year were calculated by dividing the net profit or loss after Zakat attributable to the Company's shareholders by the weighted average number of ordinary shares outstanding during each period. The weighted average number of ordinary shares was 175,000,000 shares for the current period and 175,000,000 shares for the corresponding period of the previous year.

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.