Saudi Arabia's Capital Market Authority has launched a consultation on proposed requirements for all companies listed on the Main Market to hold earnings calls twice a year. The regime is intended to standardize periodic communication with investors and analysts, improve access to financial and performance information and establish earnings calls as a regular corporate practice. Each call would have to take place after the market closes and within five business days of the relevant financial results announcement. Companies would announce the call and registration arrangements on their websites, discuss their results and future financial performance guidance, address challenges and opportunities, and respond to participant questions. They would also have to publish the presentation and a recording immediately after the call to provide investors with equal access to the information. The final provisions are expected to take effect upon the announcement of annual financial results for the 2026 fiscal year.