Branch Overview

Dammam

Eastern Province · Branch manager Yousef Al-Qahtani · Operating since 2011

Madinah Dammam Khamis Mushait

Net sales

SAR 7,612,900

+5.4%vs prior period

Gross margin

24.6%

-3.2%vs prior period

Purchases

SAR 4,918,600

+14.6%vs prior period

Operating expenses

SAR 1,042,400

+8.7%vs prior period

Average invoice

SAR 4,620

+1.1%vs prior period

Open AIDEN findings

+50.0%vs prior period

Revenue

Daily net sales

Month to date, SAR.

Mix

Top categories

Building materialsSAR 3,010,000

ElectricalSAR 1,690,000

PlumbingSAR 1,180,000

Tools & hardwareSAR 902,900

SafetySAR 830,000

Chart of Accounts

Largest expense categories

COA	Category	Month	Prior
6100	Salaries & wages	SAR 412,000	SAR 398,000
6200	Rent — branch & yard	SAR 180,000	SAR 180,000
6210	Facilities maintenance	SAR 96,800	SAR 62,400
6300	Freight & delivery	SAR 88,400	SAR 79,800
6110	Staff overtime	SAR 68,400	SAR 44,100
6220	Utilities	SAR 58,200	SAR 54,900

Suppliers

Supplier activity

Supplier	Orders	Spend	Last order
Gulf Steel Trading Est.local	6	SAR 46,370	26 Mar 2026
Sahara Facility Serviceslocal	4	SAR 96,800	24 Mar 2026
Eastern Cement Distributors	9	SAR 612,000	25 Mar 2026

AIDEN

Open findings at Dammam

6 findings · SAR 338,020 estimated impact.

CriticalDammamPrice Changes27 Mar 2026

Repeated purchases of the same item at a rising unit price

Dammam purchased galvanised conduit 20mm six times this month. The unit price increased from SAR 72 to SAR 94 while Madinah purchased the same item for SAR 74.

Why it was raised

Six separate local purchase orders were raised with a single supplier inside 22 days, each at a higher unit price than the last. No framework agreement was applied and no competing quotation is attached to the later orders.

Estimated impact

SAR 1,320

Excess versus Madinah unit price across 539 units purchased

7 supporting transactions · 94% confidence

HighDammamDuplicates26 Mar 2026

Possible duplicate payment on a facilities contract

Two identical invoices from Sahara Facility Services for the March warehouse cleaning contract were posted one day apart, both for SAR 18,400.

Why it was raised

Matching supplier, amount, contract reference and cost centre with no credit note or cancellation. Facilities maintenance at Dammam is 55% above the prior month as a result.

Estimated impact

SAR 18,400

Full value of the second identical invoice

2 supporting transactions · 88% confidence

HighDammamMargin25 Mar 2026

Gross margin below peer range on project sales

Dammam gross margin is 24.6% against a peer range of 28.3%–29.1%. The gap is concentrated in plumbing project packages.

Why it was raised

Discounts on plumbing packages averaged 16.4% at Dammam versus 9.2% across the other active branches, while landed cost rose with the local purchase mix.

Estimated impact

SAR 214,000

Margin gap of 2.8 points applied to month-to-date project revenue

2 supporting transactions · 81% confidence

MediumDammamLocal Purchases24 Mar 2026

Local purchases growing faster than framework spend

Local purchases at Dammam reached SAR 812,000, up 34% month over month, and now represent 16.5% of total purchases against a group norm of 9%.

Why it was raised

Framework suppliers report full availability for 71% of the locally purchased lines, indicating avoidable off-contract buying rather than stock-out driven urgency.

Estimated impact

SAR 96,500

Estimated premium versus framework pricing on local purchase volume

3 supporting transactions · 76% confidence

MediumDammamExpenses23 Mar 2026

Repeated small purchases below the approval threshold

Eleven petty cash consumable purchases between SAR 1,700 and SAR 1,950 were posted this month, each just under the SAR 2,000 single-approval limit.

Why it was raised

Office consumables at Dammam are SAR 22,800 against a prior month of SAR 12,400 and a budget of SAR 15,000. The value clustering directly beneath the threshold is statistically unusual.

Estimated impact

SAR 7,800

Spend above the seasonal baseline for COA 6400

3 supporting transactions · 72% confidence

HighDammamApprovals21 Mar 2026

Approvals concentrated with a single delegate

S. Al-Dosari approved 68% of Dammam purchase and expense documents this month, including all four of the highest-priced conduit orders.

Why it was raised

Delegated authority was intended as temporary cover. Approver concentration at the other active branches is 31% and 27%, so this is a clear outlier in the control pattern.

Estimated impact

Not quantified

Control exposure — no direct monetary estimate

4 supporting transactions · 90% confidence

Network

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