Nice One Beauty Digital Marketing Company (4193) investor relations material

Executive summary

• Report covers the three and six months ended 30 June 2026, with financials prepared under IAS 34 as endorsed in Saudi Arabia.

• No audit issues identified; interim statements reviewed by EY with no material misstatements found.

• The group operates in retail of perfumes, cosmetics, soap, and incense, with subsidiaries in Egypt, UAE, and Saudi Arabia, though these have not yet commenced operations.

Financial highlights

• Revenue for the six months ended 30 June 2026 was SAR 484.2 million, down from SAR 517.3 million year-over-year.

• Net loss for the six months was SAR 11.3 million, compared to a net profit of SAR 22.8 million in the prior year.

• Gross profit for the six months was SAR 121.9 million, down from SAR 128.8 million year-over-year.

• Cash and cash equivalents decreased to SAR 94.1 million from SAR 135.3 million at year-end 2025.

• Total assets stood at SAR 612.0 million, down from SAR 652.3 million at 31 December 2025.

Outlook and guidance

• Management notes that results for the period are not necessarily indicative of full-year performance due to seasonality (Ramadan, holidays).

• The group is assessing the impact of new IFRS 18 standards effective 2027, which may affect future presentation and disclosures.