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Corporate governance

Shareholder matters

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Dividend policy

Dividends are subject to the recommendation of the Board of Directors and approval by shareholders at the General Assembly and depend on the Company’s financial performance, cash flow position, capital expenditure requirements, and other relevant considerations. The Company intends to distribute a portion of its annual profits to shareholders; however, it does not have a fixed dividend payout policy and may retain earnings to support its operations, growth, and strategic priorities. There can be no assurance that dividends will be distributed in any given year.

Prior to the Company’s listing, distributions were made at the subsidiary level; following the establishment of the holding company structure, any future distributions will be made at the Company level.

Waiver of dividend rights: No arrangements or agreements were identified during the year under which any shareholder of the Company waived any rights to dividends.

Substantial shareholders

As of 31 March 2026, the Company had two substantial shareholders, each holding 35% of its issued share capital: Darat Esmat Bin Abdul-Samad Al Saady Holding Company and GK Grünenfelder International AG.

These shareholdings give rise to indirect beneficial ownership by Mr. Esmat Abdul-Samad Al Saady, who holds an indirect interest in the Company through his ownership of Darat Esmat Bin Abdul-Samad Al Saady Holding Company, and by Mr. Marcel Albert Grünenfelder and Mr. Albert Peter Grünenfelder, who hold indirect interests through their respective ownership structures within GK Grünenfelder International AG.

No changes in the Company’s substantial shareholders or their respective shareholdings were identified during the year.

Requests by the Company to review the shareholders’ register

Company
Request No.
Request Date Reasons for Request
1. 20 Jan 2026 Update of shareholder ownership records with ZATCA
2. 2 Apr 2026 Year-end shareholder register verification
3. 12 May 2026 Extraordinary General Assembly Meeting
4. 12 May 2026 Extraordinary General Assembly Meeting

Dividends distributed and/or proposed during the year

Interim
dividends Q1
(30 Jun 2025)
Interim
dividends Q2
(30 Sep 2025)
Interim
dividends Q3
(30 Dec 2025)
Final dividend
(proposed at year-end) Q4
(31 Mar 2026)*
Total dividends
Dividend payout ratio (% of net profit) N/A N/A N/A N/A 71.5
Dividend amount (X) 10,000,000 No dividends No dividends 23,300,000 33,300,000

*The Board recommends a final dividend of X 23.3 Mn., subject to shareholder approval. The Q1 interim dividend payout ratio is calculated based on net profit for the quarter ended 30 June 2025. The final dividend payout ratio and total dividend payout ratio are calculated based on net profit for the year ended 31 March 2026. The proposed final dividend remains subject to shareholder approval.