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Logo of Saudia Dairy and Foodstuff Co. (SADAFCO)
Saudia Dairy and Foodstuff Co. (SADAFCO) announced today, Aug. 24, its intention to amend the fiscal year (FY) end to the end of December instead of March-end, according to a statement on Tadawul.
The company will issue audited financial statements for a short FY (nine months), which starts on April 1, 2023, and ends on Dec. 31, 2023, within the regulatory publishing deadline that ends on March 31, 2024.
Thereafter, starting from Q1 2024 and ending March 31, 2024, the company will issue all its financial statements for the fiscal periods of 2024 and beyond in accordance with the calendar years. The move falls within the regulatory publishing deadlines for companies whose FY ends on Dec. 31.
The change in the FY-end will not negatively affect the company's financial and operational performance.
The statement indicated that the move comes after obtaining the approval of the extraordinary general meeting (EGM) on Aug. 23 to amend Article 48 of the company’s articles of association to change the fiscal year-end.
Saudi-listed firms differ in terms of the FY-end, with about 202 companies having FYs ending on Dec. 31 every year. Also, the FY of Saudi-listed REITs ends on Dec. 31 of each year.
A total of five companies whose FY ends on March 31 are SADAFCO, East Pipes Integrated Co., Tihama Advertising and Public Relations Co., Abdullah Saad Mohammed Abo Moati for Bookstores Co. (Abo Moati), and Etihad Atheeb Telecommunication Co. (GO).
Ataa Educational Co. is the only company whose FY ends on July 31. In addition, the FYs of National Company for Learning & Education (NCLE) ends on Aug. 31, while Al Yamamah Steel Industries Co. ends on Sept. 30.
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