As at 31 December 2022
(Saudi Arabian Riyals)

Notes 31 December
2022		 31 December
2021
ASSETS  
Non-current assets  
Property and equipment 4 110,404,115 56,056,384
Intangible assets 5 139,298,385 144,727,277
Investment in associates 6 400,697,523 375,616,085
Right-of-use assets 7 5,310,445 7,120,394
Investments 8 55,809,077 55,272,377
Total non-current assets 711,519,545 638,792,517
Current assets  
Investments 8 618,569,219 2,631,732,808
Accounts receivable 9 64,348,393 60,547,611
Prepaid expenses and other current assets 10 116,105,444 108,059,619
Clearing participant financial assets 11 4,060,678,204 18,013,567
Cash and cash equivalents 12 2,118,826,096 86,197,458
Total current assets 6,978,527,356 2,904,551,063
Total assets 7,690,046,901 3,543,343,580
EQUITY AND LIABILITIES  
Equity  
Share capital 1 1,200,000,000 1,200,000,000
Statutory reserve 13 360,000,000 360,000,000
Retained earnings 1,619,689,827 1,532,440,906
Total equity 3,179,689,827 3,092,440,906
Non-current liability
Employees’ end-of-service benefits liability 14 79,561,092 96,876,185
Total non-current liability 79,561,092 96,876,185
Current liabilities
Clearing participant financial liabilities 15 4,031,775,573 18,013,349
Lease liabilities 16 – 982,913
Accounts payable 17 30,928,875 6,785,710
Balance due to Capital Market Authority (CMA) 18 19,375,330 22,280,843
Deferred revenue 19 16,722,361 3,214,902
Accrued expenses and other current liabilities 20 264,771,975 236,085,074
Zakat provision 21 67,221,868 66,663,698
Total current liabilities 4,430,795,982 354,026,489
Total liabilities 4,510,357,074 450,902,674
Total equity and liabilities 7,690,046,901 3,543,343,580

The accompanying notes from (1) through (37) form an integral part of these consolidated financial statements.

Signature

Chairperson

Signature

Group Chief Executive Officer

Signature

Group Chief Financial Officer