Commerce Ministry: File 2025 Financials by 30 June 2026

The Ministry of Commerce has called on companies operating in Saudi Arabia to prepare and file their financial statements on time, saying prompt filing strengthens business efficiency, transparency, governance, and investor confidence.

Under the rules, every commercial entity in the Kingdom must prepare financial statements at the end of each fiscal year in line with Saudi-approved accounting and auditing standards. All company types must complete their filing within six months of the financial year-end. For businesses whose financial year closed on 31 December 2025, the deadline to file 2025 statements is 30 June 2026.

Who is responsible

Responsibility for the statements differs by company type. In unlisted joint-stock companies, the Board of Directors prepares the annual statements, while the Chairman files them and provides shareholders with a copy at least 21 days before the Ordinary General Assembly. In limited liability companies, the company manager or board of managers handles preparation and filing. In limited partnership companies, the manager — or the partners when there is no manager — is responsible.

Filing is done electronically through the Qawaem platform, the official digital system operated under the Ministry of Commerce and the Saudi Business Center for depositing enterprise financial statements. Companies need an active account, then log in, upload the statements in the required format, verify the data, and submit online. Filing through Qawaem is mandatory under the Saudi Companies Law and related disclosure rules.

Listed companies face additional capital-market requirements: interim quarterly statements must be published within 30 days of each quarter-end and annual audited statements within 90 days of the year-end, while parallel-market (Nomu) issuers report on a half-year basis within 45 days. Annual statements must reach shareholders at least 21 calendar days before the Annual General Assembly.

The Ministry says timely, accurate filing protects shareholders, supports sound governance, and builds a more transparent business environment across the Kingdom.

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