Company: Misr Cement (Qena)
Symbols: EGS3C391C017
Reuters: MCQE.CA
Content :
Release from the company concerning the Board of Directors & the Executive Managers.
Release from the Company (845 KB)

Company Name : Egyptian Real Estate Group
ISIN Code : EGS65211C012
Reuters Code : AREH.CA
Content :
Release regarding the disclosure form according to the Article 29 of EGX Listing Rules.

The Release (146 KB)

Company Name : Egyptian Real Estate Group
ISIN Code : EGS65211C012
Reuters Code : AREH.CA
Content :
Release regarding the disclosure form according to the Article 29 of EGX Listing Rules.

The Release (418 KB)

Company Name : Fitness Prime
ISIN Code : EGS774M1C017
Currency : EGP
F/S Period : From 01/01/2025 To 31/12/2025
Net Loss : 10,035,889
F/S Period: From 01/01/2024 To 31/12/2024
Net Comparative Loss : 12,566,443
Audit Status : Audited
Source : Fitness Prime

The Financial Statements (21,899 KB)
The BoD Report (364 KB)

Company Name : Fitness Prime
ISIN Code : EGS774M1C017
Reuters Code : FTNS.CA
Content :
Decisions of the company's Board of Directors at its meeting held on 05/08/2026.

Decisions of the Company's Board of Directors Meeting (232 KB)

Company Name : Arab Real Estate Investment CO.-ALICO
ISIN Code : EGS65011C016
Reuters Code : RREI.CA
Content :
Release regarding the disclosure form according to the Article 29 of EGX Listing Rules.

The Release (475 KB)

Company Name : Eastern Tobacco
ISIN Code : EGS37091C013
Currency : EGP
F/S Consolidated Period : From 01/07/2025 To 31/12/2025
Net Profit : 6,048,458
F/S Consolidated Period : From 01/07/2024 To 31/12/2024
Net Comparative Profit : 5,382,337
Audit Status : Audited
Comment : taking minority interests into consideration
Source : Eastern Tobacco

Company Name : Eastern Tobacco
ISIN Code : EGS37091C013
Currency : EGP
F/S Consolidated Period : From 01/07/2025 To 31/12/2025
Net Profit : 6,048,458
F/S Consolidated Period : From 01/07/2024 To 31/12/2024
Net Comparative Profit : 5,382,337
Audit Status : Audited
Comment : taking minority interests into consideration
Source : Eastern Tobacco

The Financial Statements (7,303 KB)

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Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 809.9 687.5 17.803 747.9 8.289
Gross Profit (Loss) 208 156.9 32.568 187.3 11.051
Operational Profit (Loss) 186 130.7 42.31 164 13.414
Net Profit (Loss) Attributable to Shareholders of the Issuer 151.6 97.7 55.168 143.3 5.792
Total Comprehensive Income Attributable to Shareholders of the Issuer 159.1 104 52.98 135.6 17.33
All figures are in (Millions) Saudi Arabia, Riyals


Element List Current Period Similar period for previous year %Change
Sales/Revenue 1,557.8 1,318.7 18.131
Gross Profit (Loss) 395.4 301.6 31.1
Operational Profit (Loss) 350 252.5 38.613
Net Profit (Loss) Attributable to Shareholders of the Issuer 294.8 185.9 58.579
Total Comprehensive Income Attributable to Shareholders of the Issuer 294.7 175 68.399
Total Shareholders Equity (after Deducting Minority Equity) 1,572.9 1,182.7 32.992
Profit (Loss) per Share 4.61 2.91
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 reason for the increase in sales of the current quarter compared to the same quarter of the previous year by 18% due to increase sales of Towers and Steel structures sector and Design, supply and installation sector.
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 for the current quarter compared to the same quarter of the previous year by 55% is due to sales increase, in addition to improvement in productivity, cost reduction and improvement of profit margins.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The reason for the increase in sales for the current quarter compared to the previous quarter is due to increase the sales of tower and Steel structures sector.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The reason for the increase in net profit for the current quarter compared to the previous quarter is due to the increase of revenue and improvement of profit margins.
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 reason for the increase in sales of the current period compared to the same period of the previous year by 18% due to increase sales of Towers and Steel structures sector and Design, supply and installation sector.
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 increase in net profit for the current period compared to the same period is due to the increase the sales in addition to improvement in productivity, cost reduction and improvement of profit margins.
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) No
Reclassification of Comparison Items Certain figures of comparatives have been reclassified to conform to the current presentation.
Additional Information No

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Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 211.9 272 -22.095 192.1 10.307
Gross Profit (Loss) 34.8 38.7 -10.077 25.1 38.645
Operational Profit (Loss) 16.8 16 5 8.6 95.348
Net Profit (Loss) Attributable to Shareholders of the Issuer 10.9 12.4 -12.096 8.3 31.325
Total Comprehensive Income Attributable to Shareholders of the Issuer 11.7 12.4 -5.645 8.3 40.963
All figures are in (Millions) Saudi Arabia, Riyals


Element List Current Period Similar period for previous year %Change
Sales/Revenue 404 494.3 -18.268
Gross Profit (Loss) 60 72.5 -17.241
Operational Profit (Loss) 25.3 30.3 -16.501
Net Profit (Loss) Attributable to Shareholders of the Issuer 19.2 20.1 -4.477
Total Comprehensive Income Attributable to Shareholders of the Issuer 20 20.1 -0.497
Total Shareholders Equity (after Deducting Minority Equity) 498.7 530.7 -6.029
Profit (Loss) per Share 0.64 0.67
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 achieved revenues of SAR (211.9) million during the second quarter ending June 30, 2026, with decrease of SAR (60.1) million, representing (22.1%), compared to the same quarter of the previous year. This decrease is primarily due to the following: -
• The corresponding quarter of the previous year included revenues recorded for the subsidiary, Roaa Al-Himaya, resulting from the company's completion of a non-recurring merchandise sale transaction with amount of SAR (57.1) million in the current quarter.

• Revenues in the Operations, Maintenance, Contracting, and Medical Devices and Equipment sector decreased by SAR (12.3) million during the current quarter compared to the same quarter of the previous year, as a natural consequence of the completion and handover of certain projects.

• Revenues of other subsidiaries increased by SAR (3.4) million.

• Revenues from newly received projects in the Medical Maintenance, Catering, and Food Services sectors contributed SAR (5.9) million.

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 achieved a net profit attributable to shareholders of SAR (10.9) million during the second quarter ending June 30, 2026, with decrease of SAR (1.5) million, representing (12%), compared to the same quarter of the previous year. This decrease was primarily due to a decrease in revenues from the subsidiary, Roaa Al-Himaya, and a decrease in other miscellaneous revenues with amount of SAR (3.7) million. driven by the positive performance: -
• An increment in the company's operating profit of (4.7%) compared to the same quarter of the previous year, resulting from a decrease in general and administrative expenses of (13.4%), also the decrease in selling and marketing expenses of (28.3%), with a share of the profits from new projects that were received and commenced operations during the period.

• The increase in customer collections (government and private) during the current quarter compared to the same quarter of the previous year, which positively contributed to a reduction in expenses related to the provision for expected credit loss by SAR (1) million.

• A decrease in zakat expense with amount of SAR (1.6) million due to the reversal of zakat differences, recalculation, and payment.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The company's revenues increased by SAR (19.8) million, representing increase of (10.3%), during the current quarter compared to the previous quarter. This increment is primarily attributed to the following:
• The increase in revenues from the Operations and Maintenance sector and the Medical Devices and Equipment Trading and Supply sector with amount of SAR (9.4) million, due to the higher sales of medical devices, equipment, and related supplies, as well as the completion of the handover of branch sites associated with existing projects.

•The sales revenues of subsidiary companies increased by SAR. (10.4) million.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The net profit attributable to the company's shareholders increased by SAR (2.6) million, representing increase of (31.4%), during the current quarter compared to the previous quarter. This increment is primarily attributed to the following:
•Increase in operating profit of SAR (8.2) million, representing increase of (95.5%) compared to the previous quarter. This increment resulted from higher revenues in the operations and maintenance sector, the trade and supply of medical devices and equipment sector, and revenues from subsidiaries. Additionally, selling and marketing expenses decreased by (11.6%), and zakat expense decreased by SAR (0.3) million, impacted by the decrease in other miscellaneous revenues of SAR (5.9) million during the period.

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 achieved revenues of SAR (404) million during the current period ending June 30, 2026, with decrease of SAR (90.3) million, representing (18.3%), compared to the same period of the previous year. This decrease is primarily due to the following:
• The subsidiary, Roaa Al-Himaya, experienced a decrease in revenues as a result of the company completing a non-recurring sale of goods with amount of SAR (57.1) million during the current period.

• The Operations, Maintenance, and Contracting sector experienced a decrease in revenues as a natural consequence of the completion of certain projects, with a revenue share of SAR (52) million.

• This was offset by a revenue share of SAR (11.7) million from new projects, in addition to the increase in revenues from other subsidiaries of SAR (7.1) million.

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 company achieved a net profit attributable to shareholders of SAR (19.2) million for the period ending June 30, 2026, with decrease of SAR (895) thousand, representing (4.5%), compared to the same period of the previous year. This decrease was positively driven by the following: -
• Decrease in general and administrative expenses by SAR (3.7) million, representing (12.2%), also decrease in selling and marketing expenses by SAR (2.4) million, representing (21.7%).

• The increment in other miscellaneous revenues during the current period compared to the same period of the previous year by SAR (1.4) million.

• The Increase in collections from customers (government and private) during the current quarter compared to the same quarter of the previous year, which positively contributed to a reduction in the expenses related to the provision of expected credit loss by SAR (1.5) million.

• A decrease in zakat expense by SAR (2.9) million.

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) N/A
Reclassification of Comparison Items N/A
Additional Information -

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Element List Explanation
Introduction AL Wasatah Al Maliah (Wasatah Capital) announces that semiannual evaluation reports of the assets of Alwaha REIT Fund for the period ending on 2026-06-30 , corresponding to ,1448-01-15 prepared by (2) accredited Valuers are available, according to the policy of Fund Asset Evaluation stated in the Terms and Conditions.
A copy of the reports can be found in the attachments

Attached Documents

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Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 3,225.98 2,874.72 12.218 3,021.49 6.767
Gross Profit (Loss) 51.9 76.69 -32.324 47.33 9.655
Operational Profit (Loss) 35.96 53.13 -32.316 19.75 82.075
Net Profit (Loss) Attributable to Shareholders of the Issuer -5.98 29.7 - -23.7 -74.767
Total Comprehensive Income Attributable to Shareholders of the Issuer -9.24 29.42 - -26.7 -65.393
All figures are in (Millions) Saudi Arabia, Riyals


Element List Current Period Similar period for previous year %Change
Sales/Revenue 6,247.46 5,635.15 10.865
Gross Profit (Loss) 99.23 151.01 -34.289
Operational Profit (Loss) 55.7 101.91 -45.343
Net Profit (Loss) Attributable to Shareholders of the Issuer -29.69 33.98 -
Total Comprehensive Income Attributable to Shareholders of the Issuer -35.94 33.85 -
Total Shareholders Equity (after Deducting Minority Equity) 855.78 883.3 -3.115
Profit (Loss) per Share -0.42 0.49
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 0.65 0.093
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 Sales increased in the current quarter compared to the same quarter in pervious year by 12.2% due to volume growth resulting from the expansion of the station network, higher diesel prices, as well as incremental sales contributions from new Palm stores.
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 decline in net profit during the current quarter compared to the same quarter of the previous year was primarily attributable to higher cost of sales, lower other operating income, lower finance income, and the absence of prior year gains arising from the fair value remeasurement of the xAI investment. This was partially offset by higher sales, lower G&A and marketing expenses, reduced expected credit loss provisions, and higher other gains and dividend income received from investments.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The increase in sales during the current quarter compared to the previous quarter was mainly attributable to the seasonal impact on revenues combined with the continued expansion of the station network.
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The decrease in losses a quarter-over-quarter basis was primarily driven by higher revenues, which led to an increase in gross profit, together with decrease in the G&A expenses, reduced expected credit loss provisions, higher other operating income and gains, increased dividend income received from investments, and lower Zakat expense.
This was achieved despite higher selling and marketing expenses, lower finance income, and the inclusion in the previous quarter of gains resulting from the sales of Aramco shares.

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 sales during the current period compared to the corresponding period of the previous year was mainly attributable to higher sales volumes driven by the expansion of the station network, growth in sales from Palm stores and the transport sector, together with higher diesel selling prices.
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 decline in net profit during the current period compared to the same period of the previous year was primarily attributable to higher cost of sales, increased expected credit loss provisions, lower other operating income, higher finance costs, and absence of the prior year gains arising from the fair value remeasurement of the xAI investment, in addition to higher Zakat expense.
This was partially offset by higher sales, lower G&A and marketing expenses, higher gains from the sales of Aramco shares, and increased investment income

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) Nothing
Reclassification of Comparison Items Nothing
Additional Information The financial results for the current period do not include any gains arising from the revaluation of the investment in xAI, as the updated valuations had not been received from the investment fund as at the date of preparation of these interim financial statements.

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Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 20,896,267 19,561,411 6.823 11,636,012 79.582
Gross Profit (Loss) 14,704,725 14,175,620 3.732 3,588,075 309.822
Operational Profit (Loss) 7,840,878 7,911,657 -0.894 -3,403,290 -
Net Profit (Loss) Attributable to Shareholders of the Issuer 7,381,263 7,233,970 2.036 -4,357,465 -
Total Comprehensive Income Attributable to Shareholders of the Issuer 18,805,446 18,658,153 0.789 -27,810,564 -
All figures are in (Actual) Saudi Arabia, Riyals


Element List Current Period Similar period for previous year %Change
Sales/Revenue 32,532,279 33,249,314 -2.156
Gross Profit (Loss) 18,292,800 20,423,974 -10.434
Operational Profit (Loss) 4,437,588 7,803,133 -43.13
Net Profit (Loss) Attributable to Shareholders of the Issuer 3,023,798 6,253,607 -51.647
Total Comprehensive Income Attributable to Shareholders of the Issuer -9,005,118 7,570,321 -
Total Shareholders Equity (after Deducting Minority Equity) 468,172,760 483,988,822 -3.267
Profit (Loss) per Share 0.01 0.02
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 - -
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 mainly attributable to the following reasons:
1- Sales increased by 19.5%, reaching SAR 10.4 million in Q2-2026 compared to SAR 8.7 million in Q2-2025.

2- A 26.1% increase in the Company’s share of results from an associate, which amounted to SAR 2.9 million in Q2-2026 compared to SAR 2.3 million in Q2-2025.

Despite the following:

1- A 9.4% decrease in dividends from equity instruments at fair value through comprehensive income, amounting to SAR 7.7 million in Q2-2026 compared to SAR 8.5 million in Q2-2025.

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 increase in net profit during the current quarter compared to the net profit of the same quarter in 2025 is mainly due to the following:
1- Sales increased by 19.5%, reaching SAR 10.4 million in Q2-2026 compared to SAR 8.7 million in Q2-2025.

2- A 26.1% increase in the Company’s share of results from an associate, which amounted to SAR 2.9 million in Q2-2026 compared to SAR 2.3 million in Q2-2025.

3- A 16.7% decrease in Zakat expense, which amounted to SAR 0.5 million in Q2-2026 compared to SAR 0.6 million in Q2-2025.

Despite the following:

1- A 9.4% decrease in dividends from equity instruments at fair value through comprehensive income, amounting to SAR 7.7 million in Q2-2026 compared to SAR 8.5 million in Q2-2025.

2- A 7.9% increase in selling, distribution, general, administrative, and other expenses, which reached SAR 6.8 million in Q2-2026 compared to SAR 6.3 million in Q2-2025.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The increase in revenues in the current quarter compared to the previous quarter is mainly attributable to the following:
1- Receive dividends from equity instruments at fair value through comprehensive income amounting to SAR 7.7 million in Q2-2026, compared to SAR 0.8 million in Q1-2026.

2- A profit of SAR 2.8 million was realized from the Company’s share of results of an associate in Q2-2026, compared to a loss of SAR 2.2 million in Q1-2026.

Despite the following:

1- A 20% decline in sales, which amounted to SAR 10.4 million in Q2-2026 compared to SAR 13 million in Q1-2026.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The reason for realizing a profit in the current quarter compared to a loss in the previous quarter is mainly due to the following:
1- Receive dividends from equity instruments at fair value through comprehensive income amounting to SAR 7.7 million in Q2-2026, compared to SAR 0.8 million in Q1-2026.

2- A profit of SAR 2.8 million was realized from the Company’s share of results of an associate in Q2-2026, compared to a loss of SAR 2.2 million in Q1-2026.

3- A 6.8% decrease in selling, distribution, general, administrative, and other expenses, which reached SAR 6.8 million in Q2-2026 compared to SAR 7.3 million in Q1-2026.

4- A 44.4% decrease in Zakat expense, amounting to SAR 0.5 million in Q2-2026 compared to SAR 0.9 million in Q1-2026.

Despite the following:

1- A 20% decline in sales, which amounted to SAR 10.4 million in Q2-2026 compared to SAR 13 million in Q1-2026.

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 decrease in revenues in the current period compared to the same period of the previous year is mainly attributable to the following:
1- A decrease in the Company’s share of results of an associate in H1-2026, amounting to SAR 0.6 million compared to SAR 3 million in H1-2025.

2- A decrease in dividends from equity instruments at fair value through comprehensive income in H1-2026, amounting to SAR 8.5 million compared to SAR 10 million in H1-2025.

Despite the following:

2- A 15.8% increase in sales, which reached SAR 23.4 million in H1-2026 compared to SAR 20.2 million in H1-2025.

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 decline in net profit during the current period compared to the same period of the previous year is primarily due to the following:
1- A decrease in the Company’s share of results of an associate in H1-2026, amounting to SAR 0.6 million compared to SAR 3 million in H1-2025.

2- A decrease in dividends from equity instruments at fair value through comprehensive income during H1-2026, amounting to SAR 8.5 million compared to SAR 10 million in H1-2025.

3- A 7.8% increase in selling, distribution, general, administrative, and other expenses, which reached SAR 13.8 million in H1-2026 compared to SAR 12.8 million in H1-2025.

Despite the following:

1- A 15.8% increase in sales, which amounted to SAR 23.4 million in H1-2026 compared to SAR 20.2 million in H1-2025.

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) N/A
Reclassification of Comparison Items N/A
Additional Information -

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Element List Current Quarter Similar quarter for previous year %Change Previous Quarter % Change
Sales/Revenue 20,896,267 19,561,411 6.823 11,636,012 79.582
Gross Profit (Loss) 14,704,725 14,175,620 3.732 3,588,075 309.822
Operational Profit (Loss) 7,840,878 7,911,657 -0.894 -3,403,290 -
Net Profit (Loss) Attributable to Shareholders of the Issuer 7,381,263 7,233,970 2.036 -4,357,465 -
Total Comprehensive Income Attributable to Shareholders of the Issuer 18,805,446 18,658,153 0.789 -27,810,564 -
All figures are in (Actual) Saudi Arabia, Riyals


Element List Current Period Similar period for previous year %Change
Sales/Revenue 32,532,279 33,249,314 -2.156
Gross Profit (Loss) 18,292,800 20,423,974 -10.434
Operational Profit (Loss) 4,437,588 7,803,133 -43.13
Net Profit (Loss) Attributable to Shareholders of the Issuer 3,023,798 6,253,607 -51.647
Total Comprehensive Income Attributable to Shareholders of the Issuer -9,005,118 7,570,321 -
Total Shareholders Equity (after Deducting Minority Equity) 468,172,760 483,988,822 -3.267
Profit (Loss) per Share 0.01 0.02
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 - -
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 mainly attributable to the following reasons:
1- Sales increased by 19.5%, reaching SAR 10.4 million in Q2-2026 compared to SAR 8.7 million in Q2-2025.

2- A 26.1% increase in the Company’s share of results from an associate, which amounted to SAR 2.9 million in Q2-2026 compared to SAR 2.3 million in Q2-2025.

Despite the following:

1- A 9.4% decrease in dividends from equity instruments at fair value through comprehensive income, amounting to SAR 7.7 million in Q2-2026 compared to SAR 8.5 million in Q2-2025.

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 increase in net profit during the current quarter compared to the net profit of the same quarter in 2025 is mainly due to the following:
1- Sales increased by 19.5%, reaching SAR 10.4 million in Q2-2026 compared to SAR 8.7 million in Q2-2025.

2- A 26.1% increase in the Company’s share of results from an associate, which amounted to SAR 2.9 million in Q2-2026 compared to SAR 2.3 million in Q2-2025.

3- A 16.7% decrease in Zakat expense, which amounted to SAR 0.5 million in Q2-2026 compared to SAR 0.6 million in Q2-2025.

Despite the following:

1- A 9.4% decrease in dividends from equity instruments at fair value through comprehensive income, amounting to SAR 7.7 million in Q2-2026 compared to SAR 8.5 million in Q2-2025.

2- A 7.9% increase in selling, distribution, general, administrative, and other expenses, which reached SAR 6.8 million in Q2-2026 compared to SAR 6.3 million in Q2-2025.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is The increase in revenues in the current quarter compared to the previous quarter is mainly attributable to the following:
1- Receive dividends from equity instruments at fair value through comprehensive income amounting to SAR 7.7 million in Q2-2026, compared to SAR 0.8 million in Q1-2026.

2- A profit of SAR 2.8 million was realized from the Company’s share of results of an associate in Q2-2026, compared to a loss of SAR 2.2 million in Q1-2026.

Despite the following:

1- A 20% decline in sales, which amounted to SAR 10.4 million in Q2-2026 compared to SAR 13 million in Q1-2026.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is The reason for realizing a profit in the current quarter compared to a loss in the previous quarter is mainly due to the following:
1- Receive dividends from equity instruments at fair value through comprehensive income amounting to SAR 7.7 million in Q2-2026, compared to SAR 0.8 million in Q1-2026.

2- A profit of SAR 2.8 million was realized from the Company’s share of results of an associate in Q2-2026, compared to a loss of SAR 2.2 million in Q1-2026.

3- A 6.8% decrease in selling, distribution, general, administrative, and other expenses, which reached SAR 6.8 million in Q2-2026 compared to SAR 7.3 million in Q1-2026.

4- A 44.4% decrease in Zakat expense, amounting to SAR 0.5 million in Q2-2026 compared to SAR 0.9 million in Q1-2026.

Despite the following:

1- A 20% decline in sales, which amounted to SAR 10.4 million in Q2-2026 compared to SAR 13 million in Q1-2026.

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 decrease in revenues in the current period compared to the same period of the previous year is mainly attributable to the following:
1- A decrease in the Company’s share of results of an associate in H1-2026, amounting to SAR 0.6 million compared to SAR 3 million in H1-2025.

2- A decrease in dividends from equity instruments at fair value through comprehensive income in H1-2026, amounting to SAR 8.5 million compared to SAR 10 million in H1-2025.

Despite the following:

2- A 15.8% increase in sales, which reached SAR 23.4 million in H1-2026 compared to SAR 20.2 million in H1-2025.

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 decline in net profit during the current period compared to the same period of the previous year is primarily due to the following:
1- A decrease in the Company’s share of results of an associate in H1-2026, amounting to SAR 0.6 million compared to SAR 3 million in H1-2025.

2- A decrease in dividends from equity instruments at fair value through comprehensive income during H1-2026, amounting to SAR 8.5 million compared to SAR 10 million in H1-2025.

3- A 7.8% increase in selling, distribution, general, administrative, and other expenses, which reached SAR 13.8 million in H1-2026 compared to SAR 12.8 million in H1-2025.

Despite the following:

1- A 15.8% increase in sales, which amounted to SAR 23.4 million in H1-2026 compared to SAR 20.2 million in H1-2025.

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) N/A
Reclassification of Comparison Items N/A
Additional Information -

Tadawul-


Element List Explanation
Introduction The Board of Directors of MSGA Investment Company is pleased to invite its esteemed shareholders to participate and vote in the Ordinary General Assembly Meeting (First Meeting), scheduled to convene on Wednesday 13-03-1448H corresponding to 26-08-2026G, at 7:30 PM, via modern technology means.
City and Location of the General Assembly's Meeting The Company’s headquarters in Riyadh - via modern technology means (through the Tadawulaty system).
Hyperlink of the Meeting Location Click Here
Date of the General Assembly's Meeting 2026-08-26 Corresponding to 1448-03-13
Time of the General Assembly’s Meeting 19:30
Methodology of Convening the General Assembly’s Meeting Via modern technology means
Attendance Eligibility, Registration Eligibility, and Voting End Shareholders who are registered in the issuers shareholders record at the Depositary Center by the end of the trade session prior to the general assembly meeting and in accordance with the laws and regulations. The shareholder has the right to delegate whomever other than the board of directors. The right to register a name to attend the general assembly meeting ends at the time of convening the general assembly meeting. The attendees right to vote on the items of the assembly’s agenda ends upon the end of screening the votes by the Screening Committee.
Quorum for Convening the General Assembly's Meeting According to Article (25) of the Company’s Bylaws, the Ordinary General Assembly meeting shall be valid only if attended by shareholders representing at least one-quarter of the Company’s shares entitled to vote. If the required quorum for convening this meeting is not met, a second meeting shall be held one hour after the expiration of the period specified for the first meeting. The second meeting shall be deemed valid regardless of the number of voting shares represented therein.
General Assembly Meeting Agenda Attached.
Proxy Form
The shareholder right in discussing the assembly agenda topics, asking questions, and exercising the voting right Shareholders have the right to discuss the topics listed on the General Assembly agenda and to pose questions to the Board of Directors. Shareholders may exercise their voting electronically through the Tadawulaty platform (www.tadawulaty.com.sa), where voting is available free of charge to registered shareholders.
Details of the electronic voting on the Assembly’s agenda Shareholders registered in Tadawulaty services can electronically vote remotely on the agenda items starting from 1:00 AM on Saturday, 09-03-1448H, corresponding to 22-08-2026G, until the end of the meeting. Registration and voting through Tadawulaty will be available and free for all shareholders using the following link: www.tadawulaty.com.sa
Method of Communication in Case of Any Enquiries For inquiries regarding the agenda items of the General Assembly, please contact the Investor Relations team via email:
info@msga.co

Additional Information The meeting link will be sent via text message to each shareholder registered in the Company's registry at the Securities Depository Center (Edaa).