The reason for the increase (decrease) in sales/revenue during the current period compared to the same period of the previous year: The reason for the decrease in revenues by an amount of 3.9 million SAR during the six-month period ending in 2026 compared to the same period in 2025 is due to an decrease in revenues from investment services and asset management by an amount of 6.1 million SAR, as well as an decrease in gains realized from the sale of investments through profit or loss by amount of 0.3 million SAR  and an decrease in other income by amount of 0.2 million SAR, even though there was an increase in unrealized gains from the revaluation of investments through profit or loss by amount of 2.7 million SAR.

The reason for the increase (decrease) in net profit during the current period compared to the similar period of the previous year is: The reason for the decrease in net profit for the period by an amount of 2.1 million SAR compared to the same period in 2025 is due to an decrease in revenues by an amount of 3.9 million SAR, in addition an decrease in total expenses during the period compared to the same period in 2025 by an amount of 1.8 million SAR.

Statement of the type of external auditor’s report: Unmodified conclusion

Reclassification of Comparison Items: Certain comparative figures have been reclassified to conform with the presentation for the current period.

Additional Information: The total assets under management as of 30 June 2026 amounting 3.77 billion SAR. Earnings per share has been calculated based on the number of shares outstanding after the capital increase during 2026 through the issuance of bonus shares, bringing the total number of shares to 9.0 million shares. The comparative earnings per share for the period 2025 has also been restated based on the number of shares after the capital increase, in accordance with the requirements of the International Financial Reporting Standards (IFRS) as endorsed in the Kingdom of Saudi Arabia.