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This Annual Report presents the financial, operational, strategic, and governance performance of Consolidated Gruenenfelder Saady Holding Company (publicly known as Cold Stores Group of Saudi Arabia, or CGS, and referred to in this report as “the Group” or “the Company”) and its subsidiaries for the financial year ended 31 March 2026 (FY26).

This is the Group’s first annual report following its listing on the Saudi Exchange (Tadawul) and has been prepared in accordance with the applicable disclosure requirements of the Capital Market Authority (CMA).

Unless otherwise stated, all financial information contained in this report relates to the consolidated performance of CGS and its subsidiaries for the fiscal year from 1 April 2025 to 31 March 2026 (FY26) and is presented in Saudi Riyals (X).

This report has been designed as an interactive PDF to enhance navigation. Chapter titles throughout the document are clickable and will take readers directly to the relevant sections. In addition, selected content is marked with coloured tags: red tags indicate cross-references to related chapters, orange tags identify diagrams, green tags identify tables, and grey tags identify graphs and charts.