3090 · 12/08/2021 08:16:07 · Announcement #64494 · View on Saudi Exchange

Tabuk Cement Co. announces its Interim Financial Results for the Period Ending on 2021-06-30 ( Six Months )

Element ListCurrent QuarterSimilar quarter for previous year%ChangePrevious Quarter% Change
Sales/Revenue 49.2649.99-1.4676.96-35.992
Gross Profit (Loss) 12.489.9125.93317.94-30.434
Operational Profit (Loss) 5.994.6528.81711.06-45.84
Net Profit (Loss) after Zakat and Tax 1.890.54249.9997.05-73.191
Total Comprehensive Income 2.230.54312.9627.05-68.368
All figures are in (Millions) Saudi Arabia, Riyals
Element ListCurrent PeriodSimilar period for previous year%Change
Sales/Revenue 126.21125.410.637
Gross Profit (Loss) 30.4227.4310.9
Operational Profit (Loss) 17.0516.215.181
Net Profit (Loss) after Zakat and Tax 8.9329.45-69.677
Total Comprehensive Income 9.2729.45-68.522
Total Share Holders Equity (after Deducting Minority Equity) 1,258.31,249.030.742
Profit (Loss) per Share 0.10.33
All figures are in (Millions) Saudi Arabia, Riyals
Accumulated LossesCapitalPercentage %
0900,000,0000
All figures are in (Millions) Saudi Arabia, Riyals
Element ListExplanation
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 the previous year , despite the increase in selling and general expenses and Zakat expense is due to:

1. Decrease in cost of sales and production for the current quarter.

2. Decrease in depreciation expenses for the current quarter as a result of a change in the accounting estimate , which is the useful lives of machinery and equipment .

3. Decreased in financial cost for the current quarter .

4. Unrealized profits of SAR 339 thousands riyal were recorded .The reason of the increase (decrease) in the net profit during the current quarter compared to the previous period of the current year is The reason for the decrease in net profit for the current quarter compared to the previous quarter is due to:

1. The decrease in the quantity and value of sales for the current quarter , as well as the decrease in clinker production, led to increase in the cost of sales and production .

2. Sales affected during Ramadan and Eid ALfitr.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 for the current period compared to the similar period of the previous year is due to:

1.The previous period was affected by the cash flow adjustment gains for a financial obligation.

2. The current period is affected by the amortization of adjusting the cash flows.

3. Increase in selling and general expenses and zakat expense during the current period , despite the decrease in the cost of sales and financial cost.Statement of the type of external auditor's report Unmodified conclusionModification, Qualification or Emphasis of a Matter as Stated within the External Auditor Opinion NonReclassification of Comparison Items NonAdditional Information 1. Unrealized profits of SAR 339 thousands riyals were recorded within the other comprehensive income items that will not be reclassified later under profit or loss , and these profits result from re-measurement of investments in equity instruments fair value.

2. The estimated udeful lives of machinery and equipment have been change and this has been shown in the financial statements on June 30 , 2021 AD , and as a result of this , the calculation of depreciaion on machinery and equipment has been modified as of January 1 , 2021 AD , and the changes in Accounting Estimates , and the impact of these changes will apear on the current financial statements in which the change accurred and future periods , and as a result of this change , the depreciation expenses decrease by a value of SAR 6.1 million riyals which a ffected and recorded on the financial statements for the current period ending on June 30 , 2021 ad , according to approved accounting standards.

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