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Other Matter
The accompanying interim condensed consolidated statement of financial position of Al Mazaya Holding Company K.S.C.P.
(the Parent Company) and its subsidiaries (the Group) as of June 30, 2022, and the related interim condensed consolidated
statements of profit or loss, profit or loss and other comprehensive income, changes in equity and cash flows for the six months
period then ended were reviewed by us, and our review report thereon dated August 1, 2022 stated that nothing has come to
our attention that causes us to believe that the accompanying interim condensed consolidated financial information is not
prepared, in all material respects, in accordance with International Accounting Standard 34. However, a review is substantially
less in scope than an audit and does not provide a basis for the expression of an opinion on the consolidated financial
statements.

Other information
Management is responsible for the other information. Other information consists of the information included in the Group’s
2023 Semi Annual Report, other than the consolidated financial statements and our auditor’s report therein. We have not
received the Group’s Semi Annual Report, which also includes the Board of Directors report, prior to the date of our auditor’s
report, and we expect to receive these reports after the date of our auditor’s report. In connection with our audit of the
consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the
other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit,
or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information; we are required to report that fact. We have nothing to report in this regard. Our opinion
on the consolidated financial statements does not cover the other information attached to it, and we do not and will not express
any form of assurance conclusion thereon.

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance
with IFRSs, and for such internal control as management determines is necessary to enable the preparation of consolidated
financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the parent company’s management is responsible for assessing the
Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has
no realistic alternative but to do so.

Those Charged with Governance are responsible for overseeing the Group’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs
will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these consolidated financial statements.