For the year ended 31 December 2022
(Saudi Arabian Riyals)

For the year ended 31 December	Notes	2022	2021
Operating revenue	22	1,071,429,658	1,166,080,140
Operating costs	23	(387,725,914)	(331,786,738)
Gross profit		683,703,744	834,293,402
General and administrative expenses	24	(256,317,557)	(221,535,351)
(Allowance)/reversal of allowance for expected credit losses	25	(268,425)	814,878
Operating profit		427,117,762	613,572,929
Investment income	26	74,724,252	40,596,274
Share results of associates	6	(9,918,562)	(3,279,208)
Finance costs	27	(2,371,987)	(2,695,456)
Other income, net		2,737,273	5,732,352
Non-operating profit		65,170,976	40,353,962
Profit before zakat for the year		492,288,738	653,926,891
Zakat expense	21	(67,690,412)	(66,223,360)
Net profit for the year		424,598,326	587,703,531
Other comprehensive income/(loss)
Other comprehensive income/(loss) that will not be reclassified subsequently to the statement of profit or loss:
Actuarial remeasurement of employees’ termination benefits	14	22,650,595	(9,885,004)
Other comprehensive income/(loss) for the year		22,650,595	(9,885,004)
Total comprehensive income for the year		447,248,921	577,818,527
Basic and diluted earnings per share	28	3.54	4.90

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