In the course of its normal business, the Group deals with its shareholders, sister companies owned by the shareholders and Senior Management. The Group concludes contracts to obtain services and pay expenses on behalf of sister companies. Such transactions are carried out in accordance with specific conditions with related parties. Following is a breakdown of the value of transactions made during the financial year:

Related party	Nature of relationship	Nature of Interest (Direct or Indirect)	Nature of the transaction	Transaction Duration	Amount of transaction (SAR)
The Eight Creations Agency for Advertising	A Company owned by a shareholder in a subsidiary (Joint Preparation Company for Meals)	Direct	Advertisement and publicity services	Monthly	1,576,478
Tharwa Holding Company	A Company owned by the Chairman of the Group	Direct	Leases and maintenance services	Yearly Contract	1,509,325
Halalah Trading Company	A Company owned by A Shareholder	Direct	Purchases invoices	6 Months	145,107
Al Hilal Investing Company	A Shareholder in a Subsidiary (Blu Store Company)	Direct	Collection on behalf of the company	Yearly Contract	17,386,812
		Direct	Purchase of goods	Yearly Contract	12,587,226
Dar AllFikrah	A Company owned by a family member of the Chairman of the Group	Direct	Construction Services	One time service	2,721,610
Halala International Transport Vehicles Steering Company	A Company owned by the deputy CEO	Direct	Logistics services	Yearly Contract	651,604
		Direct	Collection on behalf of the group	Yearly Contract	(433,887)
Nutria Restaurant *	A Company owned by A Shareholder in a Subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
Raz Catering Company *	A Company owned by A Shareholder in a Subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
The hundred Innovation institution for providing meals *	A Company owned by A Shareholder in a Subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
Abdullah Suliman Alzamil *	A Shareholder in subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
Hisham Abdu Al Hazza*	A Shareholder in subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
Abdulaziz Talal Al Tamimi*	A Shareholder in subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–
RAZ holding company*	A Company owned by A Shareholder in subsidiary (SOL Company for Trading)	Direct	No transactions during the period from acquisition date to financial statement date	NA	–

* On 26 December 2023, the Group acquired SOL Trading Company (Note32.b on Jahez International Company for Information Systems Technology financial statements for the year ended 31 December 2023), the balances are outstanding in SOL financial statements as at 31 December 2023, and during the period from acquisition date (26 December 2023) to Group financial statement date (31 December 2023), the Group do not have any transactions with the related parties.