Al Moammar Information Systems Co. (MIS) announces its Interim Financial results for the Period Ending on 2025-09-30 ( Nine Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	280.37	273.46	2.526	304.23	-7.842
Gross Profit (Loss)	83.02	69.16	20.04	66.72	24.43
Operational Profit (Loss)	38.85	32.94	17.941	34.17	13.696
Net profit (Loss)	25.1	16.73	50.029	32.28	-22.242
Total Comprehensive Income	24.02	15.7	52.993	30.7	-21.758
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	990.21	957.51	3.415
Gross Profit (Loss)	231.66	201.22	15.127
Operational Profit (Loss)	97.76	102.39	-4.521
Net profit (Loss)	91.23	121.56	-24.95
Total Comprehensive Income	88.88	119.89	-25.865
Total Shareholders Equity (after Deducting Minority Equity)	389.6	417.32	-6.642
Profit (Loss) per Share	3.04	4.05
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 company posted a sales revenue of SAR. 280.37M in the current quarter in comparison to SAR. 273.46M for the same quarter of last year.

The increase in revenue for the current quarter as compared to the same quarter of the last year was mainly because company secured more business in ICT segment and MIS professional inhouse services.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 company posted a gross profit of SAR 83.02M in the current quarter versus SAR 69.16M in a similar quarter of the last year, which is attributed to the increase in few channels of ICT solutions. However, the company secures a good increase in gross margin percentage compared to same quarter of last year.

The company registered an operational profit of SAR 38.85M for the current quarter versus SAR 32.94M in the same quarter of the last year, also there an increase in non-cash provision of expected credit losses in contract assets and trade receivables registered during the current quarter of SAR. 11.1M including subsidiaries.

The net profit for the current quarter is SAR 25.10M versus SAR 16.73M in the same quarter of the last year. This increase attributed mainly to the increase in the operational profit.

The total comprehensive income for the current quarter is SAR.24.02M in comparison to SAR. 15.70M in the same quarter of last year.The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The company posted a sales revenue of SAR. 280.37M in the current quarter in comparison to SAR. 304.23M for the previous one.

The decrease in revenues is primarily due to revenue recognized as principal or agent as per IFRS. However, the company secured more business in ICT segments.The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The company posted a gross profit of SAR 83.02M in the current quarter versus SAR 66.72M for the previous one mainly because the company secure more business in ICT segments and improvement in gross profit.

The company registered an operational profit of SAR 38.85M for the current quarter versus SAR 34.17M in the previous one, despite the major increase in non-cash provision of expected credit losses.

The company posted a net profit of SAR 25.10M compared to SAR 32.28M in the previous quarter, this mainly because of the gain recognized from fair value in investments in previous quarter was higher than what has been recognized in current quarter.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 company posted a sales revenue of SAR. 990.21M in the current period in comparison to SAR. 957.51M for the same period of the last year.

This increase is primarily due to the increase in MIS core business mainly in MIS inhouse professional services segment and more business in ICT segments.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 net profit for the current period amounted to SAR 91.23M compared to SAR 121.56M for the same period of the last year. The decrease is mainly attributed to the one-time gain of SAR 58M from liquidating 10% of the company's shares in its associate, Edarat. However, the current period witnessed notable improvements, including reducing in finance costs, and gains from the valuation of its investments classified as FVTP and capital gain from selling shares amounting to SAR. 28M and investment in equity accounted investees.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) N/AReclassification of Comparison Items Certain prior period amounts in the interim consolidated statement of financial position have been reclassified to conform to the presentation in the current periodAdditional Information N/A

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