About the Report

Dear Shareholders and Stakeholders,

This is the Integrated Annual Report of SAL Saudi Logistics Services Company (referred to as SAL or the Company), covering the calendar year from 1 January to 31 December 2025, unless stated otherwise. The previous annual report can be found on the Company’s Investor Relations website. All financial data corresponds to the financial statements for the same period, reflecting the Company’s boundaries and reporting timeline.

This Report has been prepared in accordance with applicable regulations, including the Capital Market Authority (CMA) Corporate Governance Regulations, the Rules on the Offer of Securities and Continuing Obligations, and the Implementing Regulation of the Companies Law for listed joint-stock companies.

The Report acts as the primary publication and balanced overview presented to SAL’s shareholders, investors, and other stakeholders of the Company’s performance, operations, and strategy – as far as it is prudent to disclose such information – for the year in review. This comprehensive annual report is available online in HTML as well as in print and PDF versions.

Report Boundary

The boundary for financial reporting in this document extends to cover SAL Saudi Logistics Company, referred to as SAL or the Company, and its subsidiaries, which, together with SAL, are collectively referred to as the “Group”. Where applicable, other group entities are referred to as “Group” or “Consolidated”.

All currency figures presented in this report are in Saudi Riyals (X) and are denoted accordingly.