Development Works Food 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	28,664,894	26,177,277	9.502	27,252,600	5.182
Gross Profit (Loss)	3,284,304	2,709,877	21.197	3,393,619	-3.221
Operational Profit (Loss)	1,932,778	2,113,505	-8.551	1,953,565	-1.064
Net profit (Loss)	1,089,393	1,419,760	-23.269	1,419,120	-23.234
Total Comprehensive Income	1,089,393	1,419,760	-23.269	1,419,120	-23.234
All figures are in (Actual) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	55,917,494	50,059,940	11.701
Gross Profit (Loss)	6,677,923	4,497,991	48.464
Operational Profit (Loss)	3,886,344	3,389,448	14.66
Net profit (Loss)	2,508,513	2,200,725	13.985
Total Comprehensive Income	2,508,513	2,200,725	13.985
Total Shareholders Equity (after Deducting Minority Equity)	24,778,806	23,351,064	6.114
Profit (Loss) per Share	0.84	0.71
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	-5,740,310	-19.13
All figures are in (Actual) 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 in revenues during the current quarter compared to the same quarter of the previous year is due to growth in sales of the "Juice Time" brand, as management adopts a strategy aimed at enhancing the quality of existing products and launching new ones that align with customer aspirations and needs.
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 decrease in net profit during the current quarter compared to the net profit for the same quarter of the previous year is due to the recording of an additional provision for expected credit losses, in addition to a decline in other revenues and an increase in general and administrative expenses.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The increase in revenues during the current quarter compared to the previous quarter's revenues is due to the growth in sales of the "Juice Time" brand.
The 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 during the current quarter compared to the net profit for the previous quarter is due to a decline in other revenues along with an increase in financing costs.
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 in revenues during the current period compared to the same period of the previous year is due to the growth in sales of the "Juice Time" brand.
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 increase in net profit during the current period compared to the same period of the previous year is due to the growth in sales of the “Juice Time” brand.
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)	NA
Reclassification of Comparison Items	NA
Additional Information	The company's accumulated losses decreased from SAR 6,829,703 as of March 31, 2025, equivalent to 23% of the company's capital of SAR 30,000,000, to SAR 5,740,310 as of June 30, 2025, representing 19% of the company's capital. This decrease in accumulated losses is due to the achievement of a comprehensive income of SAR 2,508,513 during the first half of 2025. The company also affirms its commitment to taking the necessary measures to address these losses and improve the company's financial performance. Management is currently working to improve operational efficiency and study new opportunities to increase revenue. The company also emphasizes the importance of transparency and full disclosure to its shareholders and the public, and will disclose any material developments related to its financial position in a timely manner and in accordance with applicable laws and regulations.
Attached Documents

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