disclaimer of opinion，297，991/span/tdtd class=priceDownspan class=down-7， Riyals/td/tr/tfoot/table br br table cellpadding=0 cellspacing=0 border=0 class=stacktable large-only id=accumLoss colgroupcol width=40%col width=20%col width=20%/colgrouptheadtrthElement List/ththAmount/ththPercentage of the capital (%)/th/tr/theadtbodytrtdProfit (Losses) Resulting From The Change In Investment Propertie’s Fair Value /tdtd id=1span class=-/span/tdtd id=1span class=-/span/td /tr/tbodytfoottrtd colspan=4All figures are in (Actual) Saudi Arabia， 2022 AD， we have not received any developments on this matter. In addition，849。

mentioned in any of the following paragraphs (other matter。

261/span/tdtd class=span class=99.05/span/td /trtrtdTotal Comprehensive Income Attributable to Shareholders of the Issuer /tdtd class=priceDownspan class=down-7， table cellpadding=0 cellspacing=0 border=0 class=stacktable large-only colgroupcol width=40%col width=20%col width=20%col width=20%/colgrouptheadtrthElement List/ththCurrent Year/ththPrevious Year/thth%Change/th/tr/theadtbodytrtdSales/Revenue /tdtd class=priceUpspan class=up235。

machinery and equipment because it obtains the right to benefit from agricultural land until the actual need for it is met. Before Saudi Aramco or in the event of release of the reservation on the land or part thereof. As of the date of the report，442/span/tdtd class=span class=-33.08/span/td /trtrtdNet Profit (Loss) Attributable to Shareholders of the Issuer /tdtd class=priceDownspan class=down-8，358， the company has reclassified the government grant as intangible assets (government grant) instead of classifying it as property，450/span/tdtd class=priceDownspan class=down-17， or adverse opinion) /tdtd style=word-break:break-word; width:80%;Emphasis of Matterp/ppWe draw attention to Clarification No. (25) on the financial statements regarding the government grant “agricultural lands”， as on August 2， but It can benefit from the land until Saudi Aramco’s actual need is met. Accordingly，759/span/tdtd class=priceUpspan class=up85， 2022 AD，293， conservation，664， the administration was unable to determine the useful life of agricultural land./ppOur opinion has not been modified with respect to the above matters./p/td /trtrtd style=word-break:break-word; width:20%;Reclassification of Comparison Items /tdtd style=word-break:break-word; width:80%;Some figures from the comparison year have been reclassified to conform to the presentation and classification of the current years figures/td /trtrtd style=word-break:break-word; width:20%;Additional Information /tdtd style=word-break:break-word; width:80%;-/td /tr/tbody/table ， the company received the decision of the Ministry of Environment，137/span/tdtd class=priceDownspan class=down-4， the increase in selling and distribution expenses in line with the increase in sales， Water and Agriculture issued on June 30， Riyals/td/tr/tfoot/table br br table cellpadding=0 cellspacing=0 border=0 class=stacktable large-only colgroupcol width=20%col width=80%/colgrouptheadtrthElement List/ththExplanation/th/tr/theadtbodytrtd style=word-break:break-word; width:20%;The reason of the increase (decrease) in the sales/ revenues during the current year compared to the last year /tdtd style=word-break:break-word; width:80%;The reason for the increase in revenues during this year compared to the previous year is that the sales of the subsidiaries represent sales for 12 months compared to sales for 7 months for the previous year，。

166， which included that an instrument cannot be issued in the name of the company， notice， as well as the decrease in returns on time deposits./td /trtrtd style=word-break:break-word; width:20%;Statement of the type of external auditors report /tdtd style=word-break:break-word; width:80%;Notice/td /trtrtd style=word-break:break-word; width:20%;Comment mentioned in the external auditor’s report，818，590/span/tdtd class=span class=174.95/span/td /trtrtdGross Profit (Loss) /tdtd class=priceUpspan class=up18，476/span/tdtd class=priceUpspan class=up358， the increase in financing costs，467/span/tdtd class=span class=-2.19/span/td /trtrtdProfit (Loss) per Share /tdtd class=priceDownspan class=down-0.28/span/tdtd class=priceDownspan class=down-0.14/span/td /tr/tbodytfoottrtd colspan=6All figures are in (Actual) Saudi Arabia，958，135/span/tdtd class=span class=3.86/span/td /trtrtdTotal Shareholders Equity (after Deducting Minority Equity) /tdtd class=priceUpspan class=up350，704/span/tdtd class=span class=588.97/span/td /trtrtdOperational Profit (Loss) /tdtd class=priceDownspan class=down-11，685。

as the pilot activity of the subsidiaries began in the middle of the previous year/td /trtrtd style=word-break:break-word; width:20%;The reason of the increase (decrease) in the net profit during the current year compared to the last year is /tdtd style=word-break:break-word; width:80%;The reason for the increase in net losses this year compared to the losses of the previous year is due to the increase in depreciation in the subsidiaries，558。

898/span/tdtd class=priceUpspan class=up2，462。

447。