​The Capital Market Authority announces the issuance of a CMA Board resolution to Impose a fine of (40,000) Forty Thousand Saudi Riyals on Makkah Construction and Development Co, due to its violation of paragraph (C) of Article (63) of the Rules on the Offer of Securities and Continuing Obligations. Where the Company did not disclose its interim financial semiannual statements for the period ending on 29/10/1443H within the specified period, ending on 26/12/1443H corresponding to 25/07/2022G, as the company did not disclose that on the Saudi Exchange (Tadawul) Company's website until18/08/2022G. And due to its violation of paragraph (A) of Article (60) Rules on the Offer of Securities and Continuing Obligations, and Subparagraph (5) of paragraph (A) of the General Instructions of the Instructions for Companies' Announcements. Where the company has disclosed incorrect information in its announcement published on the Saudi Exchange (Tadawul) Company's website on 25/07/2022G, regarding its interim financial results for the period ending on 29/10/1443H, as the Company stated that the Net Profit after Zakat and Tax is (78,000,000) Saudi Riyals, the Total Comprehensive Income is (351,000,000) Saudi Riyals, Profit per Share is (0.52) Halalah and the Total Share Holders Equity is (4,364,000) and (5,112,000) Saudi Riyals in the similar period for the previous year, and the Statement of the type of external auditor's report was “Unmodified conclusion", which was corrected by the company's announcement published on Tadawul's website on 17/08/2022G.