The sales revenue of ACC for the year 2005 increased by 18.7 per cent to SR687.2m from SR578.8m in 2004. The cost of sales of SR338.7m, on the other hand, was higher by 7.5 per cent over the previous year. The higher increase in the sales revenue than in the cost of sales has caused a higher increase in the gross profit – an increase of 32.2 per cent to SR348.6m during the year from SR263.6m in 2004. Simultaneously, the Gross Profit Margin improved to 50.7 per cent in 2005 from 45.6 per cent in 2004. 
 
On the operating expenses side, the general & administrative expenses of SR5.8m increased by 23.4 per cent during the year. On the other hand, the distribution expenses of SR0.8m decreased by 21.8m during 2005. Staff costs of SR25.1m were higher by 13.7 per cent over the previous year. The operating profit of SR313.3m in 2005 was higher by 40.6 per cent over the previous year. The Operating Profit Margin improved to 45.6 per cent in 2005 from 38.5 per cent in 2004.