Chapter 16 What Was Left to Sell

[T-94435] Tadawul announcement, April 15, 2026, 08:47 — IA no-objection to use the statutory deposit.

Cited in Chapters 5 , 12 , 14

[T-97269] Tadawul announcement, August 5, 2026, 08:07 — Q2 2026 interim results.

Cited in Chapter 7

[T-98083] Tadawul announcement, September 10, 2026, 15:40 — Creditor petitions the Commercial Court in Riyadh to open liquidation proceedings.

Cited in Chapter 14

[FS-2020-FY] Annual financial statements, FY 2020.

Cited in Chapter 11

[FS-2021-FY] Annual financial statements, FY 2021.

Cited in Chapters 3 , 4 , 5 , 7 , 11 , 13 , 15

[FS-2022-FY] Annual financial statements, FY 2022 (audit report dated March 30, 2023).

Cited in Chapters 2 , 3 , 4 , 7 , 8 , 9 , 11 , 13 , 15

[FS-2023-Q1] Interim financial statements, Q1 2023.

Cited in Chapters 5 , 7 , 8

[FS-2023-Q2] Interim financial statements, Q2 2023.

Cited in Chapter 7

[FS-2023-Q3] Interim financial statements, Q3 2023.

Cited in Chapters 6 , 7 , 13

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

Cited in Chapters 4 , 7 , 8 , 10 , 11 , 12 , 15

[FS-2024-Q1] Interim financial statements, Q1 2024.

Cited in Chapter 7

[FS-2024-Q2] Interim financial statements, Q2 2024.

Cited in Chapter 7

[FS-2024-Q3] Interim financial statements, Q3 2024.

Cited in Chapters 7 , 9 , 11

[FS-2024-FY] Annual financial statements, FY 2024.

Cited in Chapters 4 , 7 , 8 , 9 , 11 , 12 , 13 , 15

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

Cited in Chapters 7 , 10 , 13

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

Cited in Chapters 7 , 9 , 10 , 13 , 15

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

Cited in Chapters 7 , 9 , 10 , 11 , 12 , 13 , 15

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

Cited in Chapters 4 , 7 , 8 , 10 , 12 , 13 , 14

[FS-2026-Q1] Interim financial statements, Q1 2026.

Cited in Chapters 4 , 7 , 8 , 12 , 13 , 14 , 15

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

Cited in Chapters 5 , 6 , 7 , 10 , 12 , 14 , 15

[R-IFRS13] IFRS 13 Fair Value Measurement — paragraphs 87–89.

Cited in Chapter 5

[R-IFRS9] IFRS 9 Financial Instruments.

Cited in Chapters 5 , 8

[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 , 10 , 12 , 14 , 15