बोटलर्स नेपाल (तराई) को प्रथम त्रैमासिक वित्तीय विवरण प्रकाशितBottlers Nepal (Terai) Published Q1 Financial Results

BOTTLERS NEPAL (TERAI) LIMITED

Unaudited Financial Results (Quarterly)

As at the end of the First Quarter (17/10/2026) of the Fiscal Year 2083/84 (FY 2026-2027)

NPR in Thousands

S.N Particulars	As on date 17.10.2026 (Unaudited)	As on date 17.10.2025 (Unaudited)
A ASSETS |
NON-CURRENT ASSETS |
Non-Financial Assets: |
Intangible Assets	4,902	5,730
Property, Plant and Equipment	4,980,791	4,959,050

4,985,693 4,964,780

CURRENT ASSETS |
Non Financial Assets: |
Inventories	2,094,907	1,799,879
Advances	423,132	930,933
Financial Assets: |
Other Current Assets	117,866	42,894
Trade Receivables	1,367,466	1,020,490
Cash and Cash Equivalents	315,031	773,750

4,318,402 4,567,946

Total Assets 9,304,095 9,532,726

B EQUITY AND LIABILITIES |

EQUITY |
Equity Share Capital	121,000	121,000
Reserve and Surplus	4,431,300	3,680,645

4,552,300 3,801,645

NON-CURRENT LIABILITIES |
Non-Financial Liabilities: |
Deferred Tax Liability	225,393	236,908
Financial Liabilities: |
Retirement Benefit Obligation	455,372	434,415
Lease Liabilities	33,572	80,364

714,337 751,687

CURRENT LIABILITIES |
Retirement Benefit Obligation	20,149	18,430
Borrowings	1,729,487	2,496,200
Trade Payables	653,883	720,330
Lease Liabilities	38,780	24,818
Other Financial Liabilities	1,477,778	1,544,869
Non Financial Liabilities	73,855	164,544
Income Tax Payable	43,526	10,203

4,037,458 4,979,394

Total Equity and Liabilities 9,304,095 9,532,726

C Profit and Loss Account Current Period 17.07.2026 to 17.10.2026 (Qtr) Previous Period 17.07.2025 to 17.10.2025 (Qtr)

Revenue from Operations	2,831,572	2,614,892
Cost of Sales	(1,882,945)	(1,689,755)
Gross Profit	948,627	925,137
Other Operating Income	10,955	7,887
Selling and Distribution Expenses	(420,817)	(437,964)
Administrative and Operating Expenses	(118,271)	(118,144)
Profit from Operations	420,496	376,916
Finance Costs	(20,950)	(34,239)
Finance Income	-	-
Profit Before Tax	399,546	342,677
Income Tax Expense |
Current Tax	(63,313)	(60,654)
Prior period tax adjustments	-	-
Deferred Tax	11,358	(8,170)
Net Profit	347,591	273,853

D Major Indicators Current Period 17.07.2026 to 17.10.2026 (YTD) Annualized Previous Period 17.07.2025 to 17.10.2025 (YTD) Annualized

1. Earnings per Share (NPR)	287	1,149	226	905
2. Market Value per Share (NPR)	11,900	11,900	10,908	10,908
3. Price Earnings Ratio	41	10	48	12
4. Current Ratio	1.1	0.9

5. Return on Equity 8% 31% 7% 29%

6. Return on Total Assets 3.7% 14.9% 2.9% 11.5%

7. Net Worth per Share (NPR) | 3,762 | 3,142

Note:

1. Figures are regrouped wherever necessary for consistent presentation and comparison.

2. Above presented figures may vary with the audited figures if amended by the external auditors and/or regulator.

3. Quarterly earnings per share, Price earning ratio, return on equity, return on total assets and net worth per share are calculated based on quarterly accumulated unaudited profits and number of equity shares outstanding at the reporting date and Annualized earnings per share, Price earning ratio, return on equity, return on total assets and net worth per share are calculated based on annualized accumulated unaudited profits and number of equity shares outstanding at the reporting date.

E. Related Party Disclosure

Upto the end of the quarter, the following related party transactions have occurred:

Particulars NPR in Thousand

Purchase of Concentrate from Pacific Refreshments Pte. Ltd. 658,120

Transfer fee payable to BNL 46,619

Transfer fee receivable from BNL 751

F. Management Analysis

a) The Company recorded a net profit of NPR 347 million during the first quarter despite a challenging operating environment characterized by increased excise duties, currency devaluation, the ongoing Middle East crisis and rising input costs. Additionally, the flash floods during August disrupted business activities and led to reduction of planned festival consumptions, while the shift in timing of dashain and tihar this year shifted a portion of festive demand into the second quarter. Nevertheless, the Company maintained a net profit margin of 12%, while ROA remained in the single-digit range and ROE continued to remain below optimal levels in relation to broader market, highlighting the need to strengthen profitability and capital efficiency.

b) YTD profit after tax improved from NPR 274 million to NPR 347 million. This improvement was primarily driven by prudent pack pricing actions, effective promotional strategies, expansion of market reach and chilled capacity, and sustained cost optimization initiatives across the value chain.

c) Looking ahead, management anticipates stronger performance in Q2, driven by the shift in festival-related demand and market activities. The Company will continue to implement appropriate pricing actions to mitigate the impact of the Middle East crisis, alongside prudent pack pricing, disciplined cost-line management and focused promotional initiatives along with the emphasis on affordability and profitable product mix. Additionally, the Company remains focused on strengthening its sustainability practices to improve operational efficiency.

G. Details Related to Legal Proceedings

No legal case was filed in this Quarter by or against the Company.

H. Analysis of Share Transactions

i) Management's view on the performance of the stocks of the body corporate

Price and transactions of the Company's shares are being determined by the open share market operations through a duly established Stock Exchange. Management's view on this is neutral.

ii) High, Low and Closing Price of the stocks of the company during this quarter along with total volume of trading of shares and number of days traded

Particulars 17.07.2026 to 17.10.2026 (Qtr)

Maximum Price (NPR) 12,940

Minimum Price (NPR) 11,001

Closing Price (NPR) 11,900

No. of Trades (Total Transaction) 9,048

Days of Trading 58

I. Risks and Challenges

Internal Problem & Challenges

■ Rise in cost of operations.

■ Rural distribution at effective cost.

External Problem & Challenges

■ Market and economic slowdown adversely impacting the manufacturing sector.

■ Devaluation of Nepalese Rupees against the Foreign Exchange Currencies resulting in higher material cost.

Strategy

■ Strengthening Brand Portfolio, adoptation of prudent pack-price and promotional stategies, rapid expansion of our reach, chilled capacity and conitnuous cost optimization across the value chain.

■ We will continue investing in our people to boost our capabilities in critical areas that drive disproportionate impact for our business.

■ Continuous assessment of the risk exposure of the company to the internal and external factors and effective implementation of risk management procedures.

■ Continuous development of cost effective distribution models for upcountry areas.

J. Corporate Governance

■ The Company follows prudent Corporate Governance Practices in all business transactions.

■ During the quarter under review, the Company convened Board Meetings on 5 October 2026.

K. Declaration by Chief Executive Officer on the Truthfulness and accuracy of Information

I, as at the date, hereby individually accept responsibility for the accuracy of the information and details contained in this report. I hereby declare that to the best of my knowledge and belief, the information contained in this report is true, accurate and complete and there are no other matters concealed the omission of which shall adversely affect the informed investment decision by the investors.

Ajay Chanbasappa Konale

Chief Executive Officer

Date: 3rd November, 2026 (17th Kartik, 2083)