The revision followed the completion of an examination by Kingdom Holding of its preliminary financial earnings for 2008 and a "re-categorization of some items of its income statement," according to a statement posted on Saudi bourse website.

Based on this "re-categorization," the company said, Kingdom Holding showed an "overall" profit of 276 million riyals ($73.6 million).

The company reported on January 20 a Q4 net loss of 30.97 billion riyals ($8.26 billion) after a dive in the value of its assets, which include a substantial stake in Citigroup .

Kingdom's spokeswoman Heba Fatani declined to immediately comment on the official stock market disclosure.

(Reporting by Souhail Karam; Editing by Thomas Atkins)