Arabica Star Company Income Statement

Financials in millions SAR. Fiscal year is January - December.

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Revenue	50.05	54.19	61.51	54.95
Revenue Growth (YoY)	-7.63%	-11.90%	11.92%	-
Cost of Revenue	41.81	39.98	47.44	42.99
Gross Profit	8.25	14.21	14.06	11.97
Selling, General & Admin	9.23	7.86	6.2	6.34
Operating Expenses	9.23	7.86	6.2	6.34
Operating Income	-0.98	6.35	7.86	5.62
Interest Expense	-1.98	-2.48	-3.64	-3
Other Non Operating Income (Expenses)	0.11	0.44	1.26	0.36
EBT Excluding Unusual Items	-2.85	4.32	5.48	2.98
Gain (Loss) on Sale of Assets	-0.49	0.16	-0.17	0.58
Other Unusual Items	0.23	-	-0.45	-
Pretax Income	-3.11	4.48	4.86	3.56
Income Tax Expense	-	0.11	0.13	0.11
Net Income	-3.11	4.37	4.72	3.46
Net Income to Common	-3.11	4.37	4.72	3.46
Net Income Growth	-	-7.58%	36.71%	-
Shares Outstanding (Basic)	1	1	1	1
Shares Outstanding (Diluted)	1	1	1	1
Shares Change (YoY)	21.67%	2.74%	2.54%	-
EPS (Basic)	-2.26	3.86	4.29	3.22
EPS (Diluted)	-2.26	3.86	4.29	3.22
EPS Growth	-	-10.04%	33.32%	-
Free Cash Flow	0.3	4.39	7.15	-3.6
Free Cash Flow Per Share	0.22	3.89	6.50	-3.35
Gross Margin	16.48%	26.23%	22.87%	21.77%
Operating Margin	-1.96%	11.73%	12.78%	10.23%
Profit Margin	-6.21%	8.06%	7.68%	6.29%
Free Cash Flow Margin	0.61%	8.11%	11.62%	-6.54%
EBITDA	4.38	11.17	12.12	7.89
EBITDA Margin	8.76%	20.61%	19.70%	14.35%
D&A For EBITDA	5.36	4.81	4.26	2.26
EBIT	-0.98	6.35	7.86	5.62
EBIT Margin	-1.96%	11.73%	12.78%	10.23%
Effective Tax Rate	-	2.51%	2.71%	2.99%
Advertising Expenses	3.32	2.93	2.07	1.77

Source: S&P Capital IQ. Standard template. Financial Sources.