– Increased revenues from government projects.

– A 38.97% increase in revenues

– A 25% decrease in general and administrative expenses in the current quarter compared to the same quarter of the previous year

– Increased revenue from government projects

– A 10.83% increase in revenue during the current quarter compared to the previous quarter

– A 40% decrease in general and administrative expenses

– Increased revenues from government projects.

– An increase in revenues by 24.89%

– We draw attention to Note (1) to the accompanying condensed consolidated interim financial information, which indicates that the Group incurred a net comprehensive loss of SAR 1.7 million for the six-month period ended June 30, 2026, and accumulated losses of SAR 19.8 million as of June 30, 2026. Furthermore, the Group’s current liabilities exceeded its current assets, resulting in a working capital shortfall of SAR 32.5 million as of June 30, 2026. These circumstances indicate a material uncertainty that may cast doubt on the Group’s ability to continue as a going concern. As explained in Note 1, management has conducted a going concern assessment of the Group’s ability to continue as a going concern, and accordingly, these condensed consolidated interim financial statements have been prepared on a going concern basis.

Our conclusion regarding these matters is unchanged.

Furthermore, the Group’s consolidated financial statements for the year ended December 31, 2025, were reviewed by another independent auditor, who issued an unmodified opinion on those consolidated financial statements on May 4, 2026 (corresponding to 17 Dhu al-Qi’dah 1447 AH). In addition, the Group’s condensed consolidated interim financial statements for the three- and six-month periods ended June 30, 2025, excluding the adjustments explained in Note 18, were reviewed by another auditor, who issued a modified opinion on those condensed consolidated interim financial statements on August 11, 2025 (corresponding to 17 Safar 1447 AH).