Middle East Healthcare Co. announces its Interim Financial results for the Period Ending on 2026-03-31 ( Three Months )

3 May 2026

Introduction
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the same quarter of the last year is	The increase in revenues for the current period compared to the previous year is due to: 1. Growth in the total number of inpatient and outpatient visits. 2. Ramp-up of subspecialty services, enhancing service mix and case complexity
The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is	The decrease in net profit for the current period compared to the same quarter of previous year is due to: 1. The corresponding quarter of the previous year included a non-recurring capital gain of SAR 114 million resulting from the sale of an unutilized land plot in Riyadh 2. Impact of NPHIES fees on Ministry of Health revenues starting April 2025 3. Share of losses from a minority-owned investee, which commenced operations in the fourth quarter of 2025.
The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is	The decrease in revenues for the current period compared to the previous quarter is due to: 1. Seasonality impact due to full alignment of Ramadan and Eid Al-Fitr within the current quarter
The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is	The decrease in net profit for the current period compared to the previous quarter is due to: 1. Decline in revenues driven by seasonal factors (Ramadan and Eid Al-Fitr) within the current quarter. 2. Increase in operating costs due to activation of new subspecialty services
Statement of the type of external auditor's report	Unmodified conclusion
Comment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion)	Without qualifying our conclusion, we draw attention to Note 16 to the consolidated financial statements, which describes transactions and balances with related parties provided by entities under common control.
Reclassification of Comparison Items	Prior period figures have been re-arranged for comparative purposes due to adoption of IFRS 18
Additional Information	The Company has early adopted IFRS 18, and accordingly, the Statement of Financial Performance has been prepared in line with the new standard. The associate company commenced its operations in the last quarter of 2025. Middle East Healthcare Company holds a 22.41% stake in the associate, and its share of the associate’s loss amounted to SAR 7 million during the first quarter of 2026. The previous year included a one-off capital gain of SAR 114 million resulting from the sale of an unutilized plot of land in Riyadh.