Consolidated statement of profit or loss

(All amounts in Saudi Riyals thousands unless otherwise stated)

Note For the year ended 31 December
2024 2023
CONTINUING OPERATIONS
Revenue 25 6,297,298 6,095,010
Operating costs 26 (2,966,708) (2,599,830)
Gross profit 3,330,590 3,495,180
Development cost, provision and write offs, net of reversals 11.3 (222,844) (69,582)
General and administration expenses 27 (1,750,235) (1,236,692)
Share in net results of equity accounted investees, net of zakat and tax 7.1.1 694,163 241,671
Gain from partial divestments 34.2 401,701
Other operating income 28 529,615 550,308
Operating income before impairment loss and other expenses 2,982,990 2,980,885
Impairment reversal, net 30.1 91,073
Other expenses, net 30.2 (62,162) (213)
Operating income after impairment loss and other expenses 3,011,901 2,980,672
Other income 29 63,292 92,131
Finance income 317,271 231,434
Exchange (loss) / gain, net 31 (560) 2,774
Financial charges 32 (1,345,109) (1,474,903)
Profit before zakat and income tax 2,046,795 1,832,108
Zakat and tax charge 21.1 (58,959) (53,731)
Profit for the year from continuing operations 1,987,836 1,778,377
DISCONTINUED OPERATIONS
Loss from discontinued operations 34.3 (7,048)
Profit for the year 1,987,836 1,771,329
PROFIT ATTRIBUTABLE TO:
Equity holders of the parent 1,757,057 1,661,714
Non‑controlling interests 230,779 109,615
1,987,836 1,771,329
Basic and diluted earnings per share to equity holders of the parent (in SR) 33.2 2.40 2.27
Basic and diluted earnings per share from continuing operations to equity holders of the parent (in SR) 33.2 2.40 2.28

The attached notes 1 to 41 form an integral part of these consolidated financial statements.