
<table cellpadding=”0″ cellspacing=”0″ border=”0″ class=”stacktable large-only”> <colgroup><col width=”40%”><col width=”20%”><col width=”20%”><col width=”20%”></colgroup><thead><tr><th>Element List</th><th>Current Year</th><th>Previous Year</th><th>%Change</th></tr></thead><tbody><tr><td>Sales/Revenue </td><td class=”priceUp”><span class=”up”>235,958,759</span></td><td class=”priceUp”><span class=”up”>85,818,590</span></td><td class=””><span class=””>174.95</span></td> </tr><tr><td>Gross Profit (Loss) </td><td class=”priceUp”><span class=”up”>18,358,898</span></td><td class=”priceUp”><span class=”up”>2,664,704</span></td><td class=””><span class=””>588.97</span></td> </tr><tr><td>Operational Profit (Loss) </td><td class=”priceDown”><span class=”down”>-11,685,450</span></td><td class=”priceDown”><span class=”down”>-17,462,442</span></td><td class=””><span class=””>-33.08</span></td> </tr><tr><td>Net Profit (Loss) Attributable to Shareholders of the Issuer </td><td class=”priceDown”><span class=”down”>-8,293,137</span></td><td class=”priceDown”><span class=”down”>-4,166,261</span></td><td class=””><span class=””>99.05</span></td> </tr><tr><td>Total Comprehensive Income Attributable to Shareholders of the Issuer </td><td class=”priceDown”><span class=”down”>-7,849,991</span></td><td class=”priceDown”><span class=”down”>-7,558,135</span></td><td class=””><span class=””>3.86</span></td> </tr><tr><td>Total Shareholders Equity (after Deducting Minority Equity) </td><td class=”priceUp”><span class=”up”>350,447,476</span></td><td class=”priceUp”><span class=”up”>358,297,467</span></td><td class=””><span class=””>-2.19</span></td> </tr><tr><td>Profit (Loss) per Share </td><td class=”priceDown”><span class=”down”>-0.28</span></td><td class=”priceDown”><span class=”down”>-0.14</span></td> </tr></tbody><tfoot><tr><td colspan=”6″>All figures are in (Actual) Saudi Arabia, Riyals</td></tr></tfoot></table>
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<table cellpadding=”0″ cellspacing=”0″ border=”0″ class=”stacktable large-only” id=”accumLoss”> <colgroup><col width=”40%”><col width=”20%”><col width=”20%”></colgroup><thead><tr><th>Element List</th><th>Amount</th><th>Percentage of the capital (%)</th></tr></thead><tbody><tr><td>Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value </td><td id=”1″><span class=””>-</span></td><td id=”1″><span class=””>-</span></td> </tr></tbody><tfoot><tr><td colspan=”4″>All figures are in (Actual) Saudi Arabia, Riyals</td></tr></tfoot></table>
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<table cellpadding=”0″ cellspacing=”0″ border=”0″ class=”stacktable large-only”> <colgroup><col width=”20%”><col width=”80%”></colgroup><thead><tr><th>Element List</th><th>Explanation</th></tr></thead><tbody><tr><td style=”word-break:break-word; width:20%;”>The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year </td><td style=”word-break:break-word; width:80%;”>The reason for the increase in revenues during this year compared to the previous year is that the sales of the subsidiaries represent sales for 12 months compared to sales for 7 months for the previous year, as the pilot activity of the subsidiaries began in the middle of the previous year</td> </tr><tr><td style=”word-break:break-word; width:20%;”>The reason of the increase (decrease) in the net profit during the current year compared to the last year is </td><td style=”word-break:break-word; width:80%;”>The reason for the increase in net losses this year compared to the losses of the previous year is due to the increase in depreciation in the subsidiaries, the increase in selling and distribution expenses in line with the increase in sales, the increase in financing costs, as well as the decrease in returns on time deposits.</td> </tr><tr><td style=”word-break:break-word; width:20%;”>Statement of the type of external auditor’s report </td><td style=”word-break:break-word; width:80%;”>Notice</td> </tr><tr><td style=”word-break:break-word; width:20%;”>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) </td><td style=”word-break:break-word; width:80%;”>Emphasis of Matter<p></p><p>We draw attention to Clarification No. (25) on the financial statements regarding the government grant “agricultural lands”, as on August 2, 2022 AD, the company received the decision of the Ministry of Environment, Water and Agriculture issued on June 30, 2022 AD, which included that an instrument cannot be issued in the name of the company, but It can benefit from the land until Saudi Aramco’s actual need is met. Accordingly, the company has reclassified the government grant as intangible assets (government grant) instead of classifying it as property, machinery and equipment because it obtains the right to benefit from agricultural land until the actual need for it is met. Before Saudi Aramco or in the event of release of the reservation on the land or part thereof. As of the date of the report, we have not received any developments on this matter. In addition, the administration was unable to determine the useful life of agricultural land.</p><p>Our opinion has not been modified with respect to the above matters.</p></td> </tr><tr><td style=”word-break:break-word; width:20%;”>Reclassification of Comparison Items </td><td style=”word-break:break-word; width:80%;”>Some figures from the comparison year have been reclassified to conform to the presentation and classification of the current year’s figures</td> </tr><tr><td style=”word-break:break-word; width:20%;”>Additional Information </td><td style=”word-break:break-word; width:80%;”>-</td> </tr></tbody></table>