Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	767.2	393.9	94.77	722.7	6.157
Gross Profit (Loss)	403.2	180.1	123.875	343.5	17.379
Operational Profit (Loss)	275.8	103.3	166.989	255.9	7.776
Net Profit (Loss) Attributable to Shareholders of the Issuer	63.1	17	271.176	59.2	6.587
Total Comprehensive Income Attributable to Shareholders of the Issuer	72.9	16.9	331.36	61.4	18.729
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	1,929.3	1,059.8	82.043
Gross Profit (Loss)	968.9	522.3	85.506
Operational Profit (Loss)	673.9	335.6	100.804
Net Profit (Loss) Attributable to Shareholders of the Issuer	148.5	61.7	140.68
Total Comprehensive Income Attributable to Shareholders of the Issuer	164.4	51.4	219.844
Total Shareholders Equity (after Deducting Minority Equity)	1,594	1,464	8.879
Profit (Loss) per Share	1.83	0.76
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

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the same quarter of the last year is

Revenues, excluding accounting construction revenue, increased by 91.4% to SAR 729.6 million compared to SAR 381.1 million in the same quarter last year. The increase is

primarily attributable to strong growth in the ports segment, underpinned by solid gateway throughput and a significant increase in MPT volumes, alongside a ramp-up in operations in RSGTI and a steady growth from the logistics segment.

The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is

Net profit for Q3 2026 is SAR 63.1 million was up by 271.2% from SAR 17.0 million in Q3 2025 due to a significant increase in consolidated gross profit by SAR 223.0 million. This was primarily driven by strong revenue growth in the ports segment together with strong contribution from the logistics segment.

The above increase was achieved despite:

• an increase in operating expenses by SAR 50.4 million primarily due to the impairment of an operating asset of SAR 24 million recorded by RSGT and an impairment of SAR 21.8 million in a Logipoint project site. (SISCO’s share of these impairments is SAR 25.3 million).

• an increase in finance costs by SAR 11.1 million mainly due to fixed and variable fees due to MPT.

• an increase in Zakat expense by SAR 14.1 million, mainly coming from RSGT due to significant increase in net profit.

• a decrease in other and finance income by SAR 6.8 million

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is

Revenues, excluding accounting construction revenue, increased by 16.4% to SAR 729.6 million compared to SAR 626.9 million in Q2 2026. The increase was primarily driven by higher gateway volumes at the RSGT container terminal and significant growth in Multi-Purpose Terminal (MPT) volumes, together with the ramp-up of operations at RSGTI and steady growth in the logistics segment.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is

The reported Net profit for Q3 2026 is SAR 63.1 million, was up by 6.5% from SAR 59.2 million in Q2 2026 due to a solid increase in gross profit by SAR 59.7 million driven by a growth in revenue mainly in the ports segment, and a strong improvement in income form equity accounted associates by SAR 12.2 million.

The above increase was achieved despite:

• an increase in operating expenses by SAR 39.8 million largely due to the impairment of an operating asset of SAR 24 million recorded by RSGT and an impairment of SAR 21.8 million in a Logipoint project site. (SISCO’s share of these impairments is SAR 25.3 million).

• a decrease in other income by SAR 4.5 million;

• an increase in finance costs by SAR 6.7 million; and

• an increase in Zakat expense by SAR 6.3 million

The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is

Revenues increased by 75.4% to SAR 1.8 billion compared to SAR 1.0 billion in the same period last year. The significant jump in revenue was driven by the ports segment, mainly a rise in gateway volumes in RSGT, MPT, and significant growth in RSGTI, alongside a steady contribution from the logistics segment mainly coming from the inclusion of Ports Services and Storage Company Limited (PSS).

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 reported Net profit for the period is SAR 148.5 million, rose by 140.6% from SAR 61.7 million in the same period last year due to a significant increase in consolidated gross profit by SAR 446.6 million primarily driven by an exceptional growth in revenue mainly in the ports segment and strong growth in the logistics segment.

The above increase was achieved despite:

• an increase in operating expenses by SAR 108.2 million, due to the impairment of an operating asset of SAR 24 million recorded by RSGT and an impairment of SAR 21.8 million in a Logipoint project site; an increase attributable to MPT of SAR 47.9 million, and the inclusion of PSS of SAR 6.2 million.

• an increase in finance costs by SAR 33.0 million mainly due to ports and logistics segment (MPT and PSS).

• a decrease in income from equity accounted associates by SAR 6.3 million, and

• a decrease in other income by SAR 3.7 million; and

• an increase in Zakat expense by SAR 17.8 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)

None

Reclassification of Comparison Items

Financial statements for the current period have been prepared according to the International Financial Reporting Standards (IFRS) that are endorsed in the Kingdom of Saudi Arabia and based on that the presentation, measurement, recognition, and disclosure for some of the financial data has been changed to comply with IFRS accounting policies as adopted in the Kingdom.

Additional Information

In accordance with IFRIC 12 (IFRS Interpretations Committee), the reported revenue includes accounting construction revenue of SAR 145.4 million. There is no impact on gross profit or net profit as there is a corresponding accounting construction cost of SAR 145.4 million recognized in the cost of revenue.

Attached Documents

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