On segment level, revenues in corporate segment for the third quarter of 2025 compared to the same quarter of the last year increased by SAR 115 million representing 26% in line with the increase in demand for the workforce across various industries, increasing average workforce in corporate segment during the current quarter by 19%. In individual segment, revenues for the third quarter of 2025 compared to the same quarter of the last year increased by SAR 15 million representing 15% in line with increase in workforce during current quarter by 6%.

• Increase in gross profit during the Third quarter 2025 compared to the corresponding quarter of the previous year by SAR 14 million representing 31%, which is aligned with the increase in the group’s revenues during current quarter, as explained above, as well as improved worker’s utilization particularly in the individuals’ segment where the gross profit of this segment during the third quarter of 2025 compared to the same quarter of the last year increased by SAR 11 million represent 276%.

• Increase in general, administrative and marketing expenses for the Third quarter of 2025 compared to the same quarter of the last year by SAR 5 million representing 37%, mainly due to increase in certain expenses related to the increase in the number of the workforce as well as increase in marketing expenses in line with group’s strategy to increase the sales and improve the workforce utilization.

• Decrease in provision for Impairment loss on trade receivables during the Third quarter of 2025 compared to the same quarter of the last year by SAR 13 million which is primarily due to certain non-recurring specific provisions were recognized in the same quarter of the previous year.

• Increase in provision for impairment loss on advance payments to recruitment agencies for the third quarter of 2025 compared to the same quarter of the last year by SAR 3 million.

• Increase in other revenues during the third quarter of 2025 compared to the same quarter of the last year by an amount of SAR 0.9 million, mainly due to increased returns from financial investments.

• Increase in gross profit by SAR 7 million representing 12%, which is mainly due to the overall increase in the group’s revenues, as explained above.

• Increase in general, administrative and marketing expenses for the current quarter compared to the previous quarter of the current year by SAR 2 million representing 11%, mainly due to increase in certain expenses related to the increase in the number of the workforce as well as increase in marketing expenses in line with group’s strategy to increase the sales and improve the workforce utilization.

• Decrease in impairment loss on trade receivables in the current quarter compared to the previous quarter of the current year by SAR 3 million in according to the application of the expected credit loss model on the aging of account receivables.

• An impairment loss on advances to recruitment agencies was recorded for the third quarter of 2025 in an amount of SAR 3 million, while no such loss was recorded in the previous quarter of current year.

• The increase in the overall average number of workforces during the current period compared to the same period of the previous year by 21%.

• Revenues in corporate segment increased during the current period compared to the same period of the last year by SAR 375 million represent 32% due to increase in average number of workforces by 27% to align with the increased demand for the group’s services and the group was able to sign certain major contracts during the period.

• Revenues in the individual sector increased during the current period compared to the same period of last year by SAR 48 million represent 15% due to increase in average number of workforces by 12% as well as the increase in the utilization rate.

• Increase in gross profit for the current period compared to the same period of the last year by SAR 35 million representing 26% which is mainly due to the increase in the group’s revenues for the current period compared to the same period of the last year, as explained above as well improved margins in Individuals segment where the gross profit during the current period compared to the same period of the last year increased by SAR 15 million representing 61%.

• Increase in general, administrative and marketing expenses for the current period compared to the same period of the last year by SAR 11 million representing 29%, mainly related to increase in certain expenses related to the increase in the number of the workforce as well as increase in marketing expenses in line with group’s strategy to increase the sales and improve the workforce utilization.

• Decrease in impairment loss on trade receivables in the current period compared to the same period of the previous year by SAR 14 million which is primarily due to certain non-recurring specific provisions were recognized in the same period of the last year.

• An impairment loss on advances to recruitment agencies was recorded for the current period of 2025 amounting to of SAR 5 million, while no such loss was recorded in the same period of the last year.

• Increase in other revenues during the current period of 2025 compared to the same period of the last year by an amount of SAR 2,1 million, mainly due to increased returns from financial investments.

The Group's condensed consolidated interim financial statements for the period ended September 30, 2024, were reviewed by another auditor, who expressed an unmodified opinion on these condensed consolidated interim financial statements on November 12, 2024. The Group's consolidated financial statements for the financial year ended December 31, 2024, were also reviewed by another auditor, who expressed an unmodified opinion on these consolidated financial statements on April 9, 2025.

• Recording contract assets for services provided to customers that were not billed during the comparative year (labor entitlements from vacation allowance, travel tickets and end of service) within revenues and cost of revenues instead of recording them net in the condensed consolidated statement of profit or loss, noting that this did not result in any impact on the gross income or net profit for the comparative year.

• Recording costs incurred by the Group in respect of iqama, visa and related costs, under certain contracts with customers, within revenues and cost of revenues instead of recording them on a net basis in the condensed consolidated statement of profit or loss, noting that this did not result in any impact on the gross income or net profit for the comparative year.

• Reclassifying interest cost on employees’ benefits obligations from cost of sales to finance cost.