Income Statement Knowledge Net Computer Company

Stocks

9561

SA15PGK4LCH5

Software

Market Closed - Saudi Arabian S.E. 08:20:00 2026-09-17 EDT			5-day change	1st Jan Change
8.670 ^SAR	-8.64%		-8.64%	-34.94%

09-09	Knowledge Net Computer Company Reports Earnings Results for the Half Year Ended June 30, 2026	CI
09-01	Knowledge Net Co's H1 Attributable Loss Narrows; Revenue Down	MT

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Published financial data: KNOWLEDGE NET COMPUTER COMPANY

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Revenues	58.41M	51.87M	58.69M	29M
Total Revenues	58.41M	51.87M	58.69M	29M
Cost of Goods Sold, Total	38.77M	34.08M	33.55M	14.64M
Gross Profit	19.64M	17.78M	25.14M	14.37M
Selling General & Admin Expenses, Total	17.78M	25.27M	21.02M	19.19M
Provision for Bad Debts	525K	410K	-	-
Other Operating Expenses, Total	18.3M	25.68M	21.02M	19.19M
Operating Income	1.34M	-7.9M	4.11M	-4.83M
Interest Expense, Total	-81.78K	-222K	-46.64K	-447K
Interest And Investment Income	-	-	18.67K	-
Net Interest Expenses	-81.78K	-222K	-27.97K	-447K
Income (Loss) On Equity Invest.	-	-	-	-1.97M
Other Non Operating Income (Expenses)	344K	1.62M	-10.75M	3.55M
EBT, Excl. Unusual Items	1.6M	-6.5M	-6.67M	-3.69M
Gain (Loss) On Sale Of Investments	1.26M	312K	-16.3M	7.18M
EBT, Incl. Unusual Items	2.86M	-6.19M	-22.97M	3.48M
Income Tax Expense	808K	682K	989K	849K
Earnings From Continuing Operations	2.05M	-6.87M	-23.95M	2.63M
Earnings Of Discontinued Operations	-	-	70.65M	-
Net Income to Company	2.05M	-6.87M	46.7M	2.63M
Minority Interest	1.05M	1.61M	-20.76M	86.74K
Net Income - (IS)	3.1M	-5.26M	25.94M	2.72M
Net Income to Common Incl Extra Items	3.1M	-5.26M	25.94M	2.72M
Net Income to Common Excl. Extra Items	3.1M	-5.26M	-44.71M	2.72M
Per Share Items
Net EPS - Basic	0.59	-1	4.94	0.52
Basic EPS - Continuing Operations	0.59	-1	-8.52	0.52
Basic Weighted Average Shares Outstanding	5.25M	5.25M	5.25M	5.25M
Net EPS - Diluted	0.59	-1	4.94	0.52
Diluted EPS - Continuing Operations	0.59	-1	-8.52	0.52
Diluted Weighted Average Shares Outstanding	5.25M	5.25M	5.25M	5.25M
Normalized Basic EPS	0.39	-0.47	-4.75	-0.42
Normalized Diluted EPS	0.39	-0.47	-4.75	-0.42
Dividend Per Share	0.33	-	-	-
Payout Ratio	-	-33.26	-	-
Supplemental Items
EBITDA	1.9M	-7.13M	4.69M	-4.49M
EBITA	1.34M	-7.9M	4.11M	-4.83M
EBIT	1.34M	-7.9M	4.11M	-4.83M
EBITDAR	2.1M	-6.78M	5.09M	-4.07M
Effective Tax Rate - (Ratio)	28.29	-11.01	-4.31	24.37
Normalized Net Income	2.05M	-2.45M	-24.92M	-2.22M
Interest on Long-Term Debt	11.86K	37.07K	46.64K	56.47K
Non-Cash Pension Expense	69.93K	185K	212K	183K
Supplemental Operating Expense Items
Marketing Expenses	4.87M	4.84M	2.32M	1.29M
Selling and Marketing Expenses	6.88M	11.31M	9.47M	5.87M
General and Administrative Expenses	10.7M	13.61M	10.94M	12.72M
Net Rental Expense, Total	201K	353K	402K	420K
Imputed Operating Lease Interest Expense	-	202K	121K	450K
Imputed Operating Lease Depreciation	-	150K	281K	-29.59K

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Assets
Cash And Equivalents	7.14M	4.75M	449K	81.58K
Short Term Investments	10M	4M	-	2.5M
Trading Asset Securities, Total	5.31M	-	-	-
Total Cash And Short Term Investments	22.45M	8.75M	449K	2.58M
Accounts Receivable, Total	16.84M	12.54M	20.73M	17.76M
Other Receivables	-	-	-	2.17M
Total Receivables	16.84M	12.54M	20.73M	19.93M
Prepaid Expenses	1.15M	1.09M	464K	223K
Other Current Assets, Total	5.98M	7.11M	11.73M	7.58M
Total Current Assets	46.43M	29.49M	33.38M	30.31M
Gross Property Plant And Equipment	4.46M	7.69M	4.75M	4.81M
Accumulated Depreciation	-2.94M	-4.31M	-3.6M	-4.29M
Net Property Plant And Equipment	1.52M	3.38M	1.16M	528K
Long-term Investments	1.14M	1.16M	33.02M	39.2M
Other Intangibles, Total	17.68M	22.26M	19.16M	19.89M
Total Assets	66.77M	56.29M	86.7M	89.92M
Liabilities
Accrued Expenses, Total	3.27M	3.74M	10.19M	7.11M
Short-term Borrowings	1.98M	2.98M	679K	4.91M
Current Portion of Leases	148K	572K	365K	379K
Current Income Taxes Payable	1.05M	826K	1.13M	950K
Unearned Revenue Current, Total	10.82M	6.53M	3.18M	4.84M
Other Current Liabilities	173K	255K	3.08M	3.42M
Total Current Liabilities	17.44M	14.91M	18.63M	21.62M
Long-Term Leases	-	523K	340K	-
Pension & Other Post Retirement Benefits	4.7M	5.17M	5.6M	3.35M
Total Liabilities	22.14M	20.61M	24.57M	24.97M
Common Stock, Total	35M	35M	35M	35M
Retained Earnings	12.23M	4.83M	30.02M	31.71M
Treasury Stock	-407K	-326K	-326K	-326K
Comprehensive Income and Other	-	-	-	1.22M
Total Common Equity	46.82M	39.51M	64.69M	67.6M
Minority Interest	-2.19M	-3.83M	-2.56M	-2.64M
Total Equity	44.63M	35.68M	62.14M	64.95M
Total Liabilities And Equity	66.77M	56.29M	86.7M	89.92M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	5.25M	5.31M	5.25M	5.25M
ECS Total Common Shares Outstanding	5.25M	5.31M	5.25M	5.25M
Book Value / Share	8.92	7.44	12.32	12.88
Tangible Book Value	29.14M	17.25M	45.54M	47.71M
Tangible Book Value Per Share	5.55	3.25	8.67	9.09
Total Debt	2.13M	4.07M	1.38M	5.29M
Net Debt	-20.32M	-4.68M	936K	2.71M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	3.35M
Debt Equivalent Oper. Leases	1.61M	2.82M	3.22M	3.36M
Minority Interest, Total (Incl. Fin. Div)	-2.19M	-3.83M	-2.56M	-2.64M
Equity Method Investments, Total	-	-	32.99M	-
Account Code - Inventory Valuation	-	3	3	3
Machinery, Total	1.63M	1.72M	1.71M	1.71M
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	833K	1.66M

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Net Income	3.1M	-5.26M	25.94M	2.72M
Depreciation & Amortization - CF	836K	1.37M	1.05M	690K
Depreciation & Amortization, Total	836K	1.37M	1.05M	690K
Amortization of Deferred Charges, Total - (CF)	1.84M	2.89M	2.77M	3.03M
(Gain) Loss From Sale Of Asset	-3.18K	-505	-68.47M	-
(Gain) Loss on Sale of Investments - (CF)	-558K	55K	16.3M	-5.21M
Provision and Write-off of Bad Debts	525K	410K	728K	1.24M
Net Cash From Discontinued Operations	-	-	71.74M	-
Other Operating Activities, Total	-5.73K	-1.65M	-49.16M	-2.25M
Change In Accounts Receivable	-5.12M	3.98M	-8.92M	1.49M
Change in Unearned Revenues	3.51M	-4.29M	-3.35M	1.65M
Change in Other Net Operating Assets	-3.16M	413K	2.97M	-260K
Cash from Operations	974K	-2.09M	-8.41M	3.11M
Capital Expenditure	-300K	-1.61M	-1.17M	-63K
Sale of Property, Plant, and Equipment	3.18K	1.5K	2.14M	-
Divestitures	1.05M	-	-	-
Sale (Purchase) of Intangible assets	-7.43M	-7.47M	-214K	-3.76M
Investment in Marketable and Equity Securities, Total	4.1M	11.3M	4M	-3.5M
Other Investing Activities, Total	-	-	-127K	-
Cash from Investing	-2.58M	2.22M	4.63M	-7.32M
Long-Term Debt Repaid, Total	-287K	-715K	-937K	-383K
Total Debt Repaid	-287K	-715K	-937K	-383K
Common Dividends Paid	-	-1.75M	-	-
Common & Preferred Stock Dividends Paid	-	-1.75M	-	-
Other Financing Activities, Total	70K	-58.53K	412K	-
Cash from Financing	-217K	-2.52M	-525K	-383K
Net Change in Cash	-1.82M	-2.39M	-4.3M	-4.59M
Supplemental Items
Levered Free Cash Flow	-	-10.62M	-3.96M	538K
Unlevered Free Cash Flow	-	-10.48M	-3.93M	818K
Change In Net Working Capital	-	719K	8.94M	-3.94M
Net Debt Issued / Repaid	-287K	-715K	-937K	-383K

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Profitability
Return on Assets	-	-8.02	3.6	-3.42
Return on Total Capital	-	-11.41	5.13	-4.51
Return On Equity %	-	-17.12	-48.98	4.15
Return on Common Equity	-	-12.19	-85.82	4.11
Margin Analysis
Gross Profit Margin %	33.63	34.29	42.83	49.53
SG&A Margin	30.44	48.72	35.82	66.17
EBITDA Margin %	3.26	-13.74	7.99	-15.48
EBITA Margin %	2.29	-15.23	7.01	-16.64
EBIT Margin %	2.29	-15.23	7.01	-16.64
Income From Continuing Operations Margin %	3.51	-13.25	-40.81	9.08
Net Income Margin %	5.31	-10.14	44.19	9.38
Net Avail. For Common Margin %	5.31	-10.14	-76.18	9.38
Normalized Net Income Margin	3.51	-4.73	-42.46	-7.66
Levered Free Cash Flow Margin	-	-20.47	-6.75	1.86
Unlevered Free Cash Flow Margin	-	-20.2	-6.7	2.82
Asset Turnover
Asset Turnover	-	0.84	0.82	0.33
Fixed Assets Turnover	-	21.17	25.87	34.46
Receivables Turnover (Average Receivables)	-	3.53	3.53	1.52
Short Term Liquidity
Current Ratio	2.66	1.98	1.79	1.4
Quick Ratio	2.25	1.43	1.14	1.04
Operating Cash Flow to Current Liabilities	0.06	-0.14	-0.45	0.14
Days Sales Outstanding (Average Receivables)	-	103.36	103.72	240.65
Long Term Solvency
Total Debt/Equity	4.76	11.42	2.23	8.15
Total Debt / Total Capital	4.55	10.25	2.18	7.53
LT Debt/Equity	-	1.47	0.55	-
Long-Term Debt / Total Capital	-	1.32	0.54	-
Total Liabilities / Total Assets	33.16	36.61	28.33	27.77
EBIT / Interest Expense	16.34	-35.52	88.23	-10.8
EBITDA / Interest Expense	26.56	-29.38	110.72	-9.26
(EBITDA - Capex) / Interest Expense	22.9	-36.61	85.64	-9.4
Total Debt / EBITDA	0.98	-0.62	0.27	-1.28
Net Debt / EBITDA	-9.36	0.72	0.18	-0.66
Total Debt / (EBITDA - Capex)	1.14	-0.5	0.35	-1.26
Net Debt / (EBITDA - Capex)	-10.85	0.57	0.23	-0.65
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-11.2	17.65	-50.59
Gross Profit, 1 Yr. Growth %	-	-9.46	41.11	-42.86
EBITDA, 1 Yr. Growth %	-	-474.89	-211.58	-195.77
EBITA, 1 Yr. Growth %	-	-690.84	-182.81	-217.28
EBIT, 1 Yr. Growth %	-	-690.84	-182.81	-217.28
Earnings From Cont. Operations, 1 Yr. Growth %	-	-435.44	538.05	-111
Net Income, 1 Yr. Growth %	-	-269.78	-592.97	-89.51
Normalized Net Income, 1 Yr. Growth %	-	-219.69	4.76K	-91.09
Diluted EPS Before Extra, 1 Yr. Growth %	-	-269.78	1.99K	-106.09
Accounts Receivable, 1 Yr. Growth %	-	-25.56	65.38	-13.33
Net Property, Plant and Equip., 1 Yr. Growth %	-	123.07	-65.85	-54.27
Total Assets, 1 Yr. Growth %	-	-15.7	54.03	3.71
Tangible Book Value, 1 Yr. Growth %	-	-40.81	164.05	4.78
Common Equity, 1 Yr. Growth %	-	-15.62	63.75	4.49
Cash From Operations, 1 Yr. Growth %	-	-314.49	302.29	-137.03
Capital Expenditures, 1 Yr. Growth %	-	436.71	-27.25	-94.61
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-35.9	-113.58
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-36.13	-120.78
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	0.24	-23.76
Gross Profit, 2 Yr. CAGR %	-	-	13.13	-10.2
EBITDA, 2 Yr. CAGR %	-	-	57.03	3.37
EBITA, 2 Yr. CAGR %	-	-	75.45	-1.45
EBIT, 2 Yr. CAGR %	-	-	75.45	-1.45
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	241.9	-16.23
Net Income, 2 Yr. CAGR %	-	-	189.3	-28.08
Normalized Net Income, 2 Yr. CAGR %	-	-	248.75	108.19
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	279.83	12.71
Accounts Receivable, 2 Yr. CAGR %	-	-	10.95	19.02
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-12.72	-60.48
Total Assets, 2 Yr. CAGR %	-	-	13.95	26.39
Tangible Book Value, 2 Yr. CAGR %	-	-	25.02	66.33
Common Equity, 2 Yr. CAGR %	-	-	17.55	30.8
Cash From Operations, 2 Yr. CAGR %	-	-	193.75	22.06
Capital Expenditures, 2 Yr. CAGR %	-	-	97.59	-80.21
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-70.49
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-63.57
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-20.81
Gross Profit, 3 Yr. CAGR %	-	-	-	-9.9
EBITDA, 3 Yr. CAGR %	-	-	-	33.17
EBITA, 3 Yr. CAGR %	-	-	-	53.41
EBIT, 3 Yr. CAGR %	-	-	-	53.41
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	8.74
Net Income, 3 Yr. CAGR %	-	-	-	-4.24
Normalized Net Income, 3 Yr. CAGR %	-	-	-	2.72
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-4.24
Accounts Receivable, 3 Yr. CAGR %	-	-	-	1.78
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-29.64
Total Assets, 3 Yr. CAGR %	-	-	-	10.43
Tangible Book Value, 3 Yr. CAGR %	-	-	-	17.87
Common Equity, 3 Yr. CAGR %	-	-	-	13.02
Cash From Operations, 3 Yr. CAGR %	-	-	-	47.29
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-40.53