6013 · 16/03/2026 16:07:44 · Announcement #93750 · View on Saudi Exchange

Development Works Food Co. announces its Annual Financial results for the period ending on 2025-12-31

Element ListCurrent YearPrevious Year%Change
Sales/Revenue 104,214,70697,358,9187.04
Gross Profit (Loss) 6,019,3716,412,934-6.14
Operational Profit (Loss) -2,607,6122,560,926-
Net Profit (Loss) Attributable to Shareholders of the Issuer -5,578,3011,299,272-
Total Comprehensive Income Attributable to Shareholders of the Issuer -5,627,4311,346,883-
Total Shareholders Equity (after Deducting Minority Equity) 17,051,55822,270,293-23.43
Profit (Loss) per Share -1.720.43
All figures are in (Actual) Saudi Arabia, Riyals
Element ListAmountPercentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value --
Accumulated Losses -12,564,570-41.9
All figures are in (Actual) Saudi Arabia, Riyals
Element ListExplanation
The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year The increase in revenue during the current period compared to the same period of the previous year is due to the growth in sales of the "Juice Time & Beef Shots" brands and the improvement in sales of the "Quiznos" brand.
The reason of the increase (decrease) in the net profit during the current year compared to the last year is The decrease in net profit during the current period compared to the same period of the previous year is due to:

1- The recording of provisions related to certain receivables.

2- The company incurring pre-operating costs for new Beef Shoots brand branches, in addition to an increase in general and administrative expenses, which contributed to the decrease in net profit during the period. 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) NA Reclassification of Comparison Items NA Additional Information The company's accumulated losses reached SAR 12,564,570, representing 41.9% of its capital, based on the financial results for the period ending December 31, 2025. This is attributed to:

1- The recording of provisions for certain receivables in 2025, which directly contributed to losses during the current year.

2- The company's expansion with new branches of the Beef Shots brand. This expansion resulted in pre-operating costs for the period. Management anticipates increased revenues in the coming periods, particularly after the full opening of the remaining branches, which will positively impact results. Additionally, a significant improvement in sales of the "Juice Time" and "Quiznos" brands is expected during 2025. The procedures and instructions applicable to companies listed on the Saudi Stock Exchange whose accumulated losses have reached 35% or more of their capital will be applied.

The company affirms its commitment to addressing these losses and improving its financial performance. Management is currently working to enhance operational efficiency and explore new revenue opportunities.

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 regulations.

The Capital Market Authority and Saudi Exchange take no responsibility for the contents of this disclosure, make no representations as to its accuracy or completeness, and expressly disclaim any liability whatsoever for any loss arising from, or incurred in reliance upon, any part of this disclosure, and the issuer accepts full responsibility for the accuracy of the information contained in it and confirms, having made all reasonable enquiries, that to the best of their knowledge and belief, there are no other facts or information the omission of which would make the disclosure misleading, incomplete or inaccurate.