AYYAN Investment Co. announces its Annual Financial results for the period ending on 2025-12-31

Element List	Current Year	Previous Year	%Change
Sales/Revenue	8,685,756	23,145,195	-62.47
Gross Profit (Loss)	-1,249,708	10,156,570	-
Operational Profit (Loss)	-21,828,829	-5,422,158	302.58
Net Profit (Loss) Attributable to Shareholders of the Issuer	359,733,625	-164,408,943	-
Total Comprehensive Income Attributable to Shareholders of the Issuer	345,443,361	-85,739,787	-
Total Shareholders Equity (after Deducting Minority Equity)	952,314,037	606,870,676	56.92
Profit (Loss) per Share	3.57	-1.78
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Amount	Percentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value	-	-
Accumulated Losses	111,540,766	11.08
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Explanation
The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year	The decrease in revenue compared to last year is due to a decline in sales volumes, in addition to losses recorded by an associate company during the current period, while profits were achieved from the same associate company during the last year.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is	The reasons for achieving profits this year, compared to incur losses last year, are as follows:

1. A decrease in the cost of revenues.

2. Profit from the substantial transaction involving the sale of all shares owned by Ayyan in its subsidiaries

3. Increase other income 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 Certain comparative figures for the year 2024 have been reclassified to conform to the current year's presentation. Additional Information 1. During the current year, all material transaction procedures were completed, consisting of the sale of all shares owned in both Al-Ahsa Medical Services Company and Al-Salam Medical Services Company. The Net Assets disposed of amounted to SAR 12,184,646. A provision was also made according to the credit loss model in the amount of SAR 30,974,690. Therefore, the gain on this transaction was recognized in the amount of SAR 418,061,803.

2. Earnings (loss) per share from the profit (losses) for the period were calculated by dividing the net profit (loss) for the period (after excluding the share of minority interests) by the weighted average number of shares outstanding during the period, as follows:

The Current Period's earnings per share amounted to :

359,733,625 / 100,636,328 = 3.57

The previous year's loss per share amounted to :

(164,408,943) / 92,719,427 = (1.78)

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