Chapter 10 The Threshold Quarters

[T-87175] Tadawul announcement, May 11, 2025, 09:20 — Accumulated losses reach 54.7% of capital.

Cited in Chapter 14

[T-88236] Tadawul announcement, June 19, 2025, 15:37 — MoU with Arabia Insurance to evaluate a merger.

Cited in Chapters 11 , 14

[FS-2023-FY] Annual financial statements, FY 2023.

Cited in Chapters 4 , 7 , 8 , 11 , 12 , 15 , 16

[FS-2025-Q1] Interim financial statements, Q1 2025.

Cited in Chapters 7 , 13 , 16

[FS-2025-Q2] Interim financial statements, Q2 2025.

Cited in Chapters 7 , 9 , 13 , 15 , 16

[FS-2025-Q3] Interim financial statements, Q3 2025 (review report dated November 16, 2025).

Cited in Chapters 7 , 9 , 11 , 12 , 13 , 15 , 16

[FS-2025-FY] Annual financial statements, FY 2025 (audit report dated May 3, 2026).

Cited in Chapters 4 , 7 , 8 , 12 , 13 , 14 , 16

[FS-2026-Q2] Interim financial statements, Q2 2026 (review report dated August 12, 2026).

Cited in Chapters 5 , 6 , 7 , 12 , 14 , 15 , 16

[R-ACL] Procedures and Instructions for Listed Companies with Accumulated Losses (Capital Market Authority).

Cited in Chapter 5

[R-CO22] Companies Law (2022, in force January 19, 2023) — Article 132.

Cited in Chapters 14 , 15

[R-IR] Implementing Regulations of the Cooperative Insurance Companies Control Law (SAMA) — Articles 58, 70(2)(g), 73(2).

Cited in Chapters 5 , 7 , 8 , 9 , 12 , 14 , 15 , 16