| Element List | Current Year | Previous Year | %Change | ||
|---|---|---|---|---|---|
| Sales/Revenue | 475,341,838 | 544,688,020 | -12.73 | ||
| Gross Profit (Loss) | 50,204,152 | 60,610,738 | -17.17 | ||
| Operational Profit (Loss) | 23,877,233 | 33,308,173 | -28.31 | ||
| Net Profit (Loss) Attributable to Shareholders of the Issuer | 3,196,552 | 12,077,393 | -73.53 | ||
| Total Comprehensive Income Attributable to Shareholders of the Issuer | 3,285,668 | 12,144,610 | -72.94 | ||
| Total Shareholders Equity (after Deducting Minority Equity) | 291,025,676 | 297,865,008 | -2.3 | ||
| Profit (Loss) per Share | 0.01 | 0.05 | |||
| 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 | - | - | |
| All figures are in (Actual) Saudi Arabia, Riyals | |||
| Element List | Explanation |
|---|---|
| The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year | Sales in 2025 decreased by 12.73% compared to 2024 due to a decline in the value of sales in the plastic bottle (Preform) Segment from SAR 445,319,940 in 2024 to SAR 363,352,823, a decrease of 18.41%. This decline is attributed to:
1- The average purchase price of raw materials decreased in 2025 compared to 2024 (16.16%). 2- The sales volume of plastic bottles (Preform) Segment decreased from 79,778 tons in 2024 to 76,791 tons in 2025 (a decrease of 3.74%) due to a shift towards smaller, lower-priced plastic bottles (preform). |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | The net profit for 2025 decreased by 73.53% compared to the previous year, 2024, due to:
1- The sales value in 2025 compared to 2024 decreased by 12.73%. 2- The selling and distribution expenses increased by 3.69% due to higher transportation costs resulting from increased fuel prices. 3- Fair value losses on investments through profit or loss (investment portfolio) amounting to SAR (2,790,634). 4- Losses incurred during the first quarter of 2025 amounting to SAR (8,283,206), as well as a decrease in profits during the second quarter of 2025 amounting to SAR 399,998. 5- Losses resulting from the new sector (printing, packaging) that began operating and commercial sales during 2025. |
| 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) | N/A |
| Reclassification of Comparison Items | During the year ending 31 December 2025, the company has reclassified some comparative figures to align with the presentation of the current year. The reclassification had no impact on the profit or loss or on equity.
The reclassification of finance cost paid for short-term loans from financing activities to operating activities. The reclassification of purchase of investments at fair value through profit or loss and proceeds from the sale of investments at fair value through profit or loss from investment activities to operating activities. The table below illustrates the impact on the cash flow statement for the financial year ended December 31, 2024: Net cash flow generated from operating activities: Before Reclassification 86,080,206 – Reclassification (12,948,040) - After Reclassification 73,132,166 Net cash flow used in investing activities: Before Reclassification (12,659,742) – Reclassification (1,427,219) - After Reclassification (14,086,961) Net cash flow used in financing activities: Before Reclassification (74,848,153) – Reclassification 14,375,259 - After Reclassification (60,472,894) |
| Additional Information | 1- Long-term loans decreased by 79.13% as of December 31, 2025, compared to December 31, 2024, as part of the company's plan to reduce its reliance on long-term loans for capital expansion.
2- Short-term loans decreased by 16.11% as of December 31, 2025, compared to December 31, 2024, due to a decrease in the value of raw material purchases resulting from lower purchase prices and lower interest rates (SAIBOR). 3- Financing costs (loan interest) decreased during 2025 by 22.82% compared to 2024 due to the decrease in loans obtained during 2025. 4- Basic earnings per share are calculated by dividing income for the year attributable to the Company’s ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. The diluted earnings per share are the same as the basic earnings per share, as the Company has no diluted instruments. 5- We would like to draw the attention of our valued shareholders to the Financial Statements for the year ended on 31 December 2025, which will be available on the investor relations app for Zahrat Al Waha for Trading Co. smartphones and tablets, and through the company's website at the following link https://zaoasis.com/share-information, after sending it to the competent authorities. |