Saudi Ceramic Company announces its Interim Financial results for the Period Ending on 2026-03-31 ( Three Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	383,015	384,603	-0.412	459,913	-16.72
Gross Profit (Loss)	119,480	101,621	17.574	155,932	-23.376
Operational Profit (Loss)	37,210	34,229	8.708	54,684	-31.954
Net Profit (Loss) Attributable to Shareholders of the Issuer	22,419	21,121	6.145	40,303	-44.373
Total Comprehensive Income Attributable to Shareholders of the Issuer	22,419	21,121	6.145	38,277	-41.429
All figures are in (Thousands) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Total Shareholders Equity (after Deducting Minority Equity)	1,525,522	1,444,714	5.593
Profit (Loss) per Share	0.22	0.21
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 sales/ revenues during the current quarter compared to the same quarter of the last year is	Sales decreased slightly compared to the corresponding quarter of the previous year, mainly due to lower sales volumes of sanitaryware, water heater, and red brick products, despite an increase in the average selling prices of these products.

On the other hand, tile products recorded an increase in both sales volumes and average selling prices during the period compared to the corresponding quarter of the previous year.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 corresponding quarter of the previous year is attributable to the growth in gross profit, primarily driven by lower production costs, improved operational efficiency, and higher average selling prices of products.

On the other hand, selling and distribution expenses increased as a result of the expansion of retail showrooms, in addition to higher storage and transportation costs related to the products.The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The decrease in sales compared to the previous quarter is mainly attributable to lower sales volumes of tiles and water heater products, despite the increase in the average selling prices of these products. This decline is primarily due to seasonal factors associated with the current period, including the holy month of Ramadan and the Eid Al-Fitr holidayThe reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The decrease in net profit compared to the previous quarter is mainly attributable to the decline in gross profit resulting from lower sales, due to seasonal factors associated with the current period, including the holy month of Ramadan and the Eid Al-Fitr holiday.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) Emphasis of matter – change in accounting estimates

We draw attention to Note 5.1 to the condensed consolidated interim financial statements, which describes the change in accounting estimate relating to the useful lives of certain items of property, plant and equipment.

Our conclusion is not modified in respect of this matter.Reclassification of Comparison Items NAAdditional Information The Company continues its ongoing efforts to enhance operational efficiency and improve cost management, alongside diversifying its products and sales channels, and expanding its customer base through strengthening the presence of its retail showrooms. These efforts support the improvement of profit margins and contribute to achieving sustainable growth.

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.