This is based on the supplementary prospectus issued on August 21, 2025, and the Company's financial statements as of June 30, 2025. These documents indicate that the Company possesses a diversified real estate portfolio, including logistics, residential, and commercial assets across multiple cities, all of which are linked to active development projects or organized real estate investments.

The Company confirms that it operates according to clear, time-bound plans that minimize any potential impact of this tax. It also possesses the solvency and capacity for expansion through strategic partnerships and initiatives that enhance the investment of available land, positively reflecting on owners and investors.

In alignment with the "Accelerate the Handling of Your Invoiced Lands" initiative launched by the Ministry of Municipal, Rural Affairs and Housing, the Company offers solutions that include identifying the optimal use for lands and developing them through collaborative models with individuals and relevant entities.

The Company continues to pursue its strategy with an optimistic outlook for the sector's future, leveraging its tools and capabilities to participate in upcoming opportunities. This aligns with the objectives of Saudi Vision 2030 and contributes to the development of the real estate sector.