Arabian Cement Company announces its interim financial results for the period ending on 30-09-2025 ( Nine Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	293.2	224.9	30.369	232.8	25.945
Gross Profit (Loss)	87.6	68.1	28.634	37.3	134.852
Operational Profit (Loss)	68.7	52	32.115	19.1	259.685
Net profit (Loss)	65.5	45.8	43.013	20.5	219.512
Total Comprehensive Income	62.3	41.3	50.847	10.7	482.242
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	764.1	627.7	21.73
Gross Profit (Loss)	172.8	185.9	-7.046
Operational Profit (Loss)	119.7	136.2	-12.114
Net profit (Loss)	109.6	128.8	-14.906
Total Comprehensive Income	93.7	112.3	-16.562
Total Shareholders Equity (after Deducting Minority Equity)	2,534.1	2,535.4	-0.051
Profit (Loss) per Share	1.1	1.29
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Amount	Percentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value	-	-
Accumulated Losses	-	-
All figures are in (Millions) 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	The reason for the increase in sales during the current quarter compared to the same quarter of last year is mainly: increase in sales volume for the group and increase in average selling price for the parent company
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 reason for the increase in net profit during the current quarter compared to the same quarter of last year is mainly: increase in average selling price for the parent company
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The reason for the increase in sales during the current quarter compared to previous quarter is mainly: increase in sales volume for the group and increase in average selling price for the parent company
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The reason for the increase in net profit during the current quarter compared to previous quarter is mainly: increase in sales volume for the group and increase in average selling price for the parent company despite the increase in zakat and income tax expense
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 reason for the increase in sales during the current period compared to the same period of last year is mainly: increase in sales volume for the group
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 reason for the decrease in net profit during the current period compared to the same period of last year is mainly: decrease in average selling price for the group and increase in income tax expense for the subsidiary company as a result of prior years' tax differences
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	None
Additional Information	None

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