القوائم المالية

The Company is incorporated in the Kingdom of Saudi Arabia. These financial statements have been prepared in accordance with IFRS for SMEs on a historical cost basis. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Cash and cash equivalents include cash on hand and balances with banks. The balance as at the reporting date is SAR 2,575,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Trade receivables are carried at original invoice amount less allowance for expected credit losses. The balance as at the reporting date is SAR 2,575,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Inventories are stated at the lower of cost and net realisable value. The balance as at the reporting date is SAR 2,575,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is computed on a straight-line basis over the estimated useful lives. Gross book value: SAR 3,500,000, Accumulated depreciation: SAR 875,000, Net book value: SAR 2,625,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Trade payables are obligations to suppliers for goods and services acquired in the ordinary course of business. The balance as at the reporting date is SAR 1,630,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Short-term borrowings consist of financing facilities from banks. The balance as at the reporting date is SAR 1,630,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Revenue is recognised when control of goods or services is transferred to the customer. Total revenue for the period: SAR 5,295,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Operating expenses include cost of goods sold, salaries and wages, depreciation, and other administrative expenses. Total operating expenses: SAR 4,430,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Finance cost of SAR 4,430,000 represents charges on financing arrangements during the period. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

The Company is subject to Zakat and income tax regulations in the Kingdom of Saudi Arabia. Zakat/Tax payable as at the reporting date: SAR 1,630,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Share capital as at the reporting date is SAR 2,705,000. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

Related party transactions are disclosed based on management representations. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.

The Company has no material capital commitments or contingent liabilities as at the reporting date, other than those arising in the ordinary course of business. ⚠ DRAFT — This note is auto-generated and requires human review, verification of amounts, and tailoring to the Company's specific circumstances. All figures are preliminary and subject to audit adjustments.