Eastern Province Cement Co. announces its Interim Financial results for the Period Ending on 2025-06-30 ( Six Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	311	269	15.613	299	4.013
Gross Profit (Loss)	93	84	10.714	97	-4.123
Operational Profit (Loss)	77	67	14.925	77	-
Net profit (Loss)	63	55	14.545	62	1.612
Total Comprehensive Income	34	63	-46.031	59	-42.372
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	609	574	6.097
Gross Profit (Loss)	190	187	1.604
Operational Profit (Loss)	154	150	2.666
Net profit (Loss)	125	134	-6.716
Total Comprehensive Income	93	139	-33.093
Total Shareholders Equity (after Deducting Minority Equity)	2,301	2,441	-5.735
Profit (Loss) per Share	1.46	1.56
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	-	-
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 increase is due to:

- Increase in the quantity and value of cement and precast sales.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 is due to:

- Increase in the quantity and value of cement sales and precast.

- Decrease in general and administrative expenses.

- Share of profit from an associate company.

- Decrease in Impairment of investment in an associate.

- Decrease in losses from revaluation of investments at fair value through profit or loss.The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The increase is due to:

- increase in the quantity of cement and precast sales.The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The increase is due to:

- Increase in the quantity of cement and precast sales.

- Decrease in general and administrative expenses.

- Share of profit from an associate company.

- Decrease in Impairment of investment in an associate.

- Decrease in other 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 increase is due to:

- Increase in the quantity and value of cement sales and the value of precast sales.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 decrease is due to:

- Increase in marketing and sales expenses

- Decrease in dividend and Murabaha income.

- Decrease in other income.

- Increase in other expenses.

- Losses on disposal of property, plant and equipment.

- Zakat expenses.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) Not applicableReclassification of Comparison Items Not applicableAdditional Information -

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