बोटलर्स नेपाल (तराई) को चौथो त्रैमासिक वित्तीय विवरणBottlers Nepal (Terai) Q4 Financial Results

BOTTLERS NEPAL (TERAI) LIMITED

(Authorized Bottler of The Coca-Cola Company)

Gondrang, Bharatpur-9 Chitwan, Nepal

Unaudited Financial Results (Quarterly)

As at the end of the Fourth Quarter (16/07/2026) of the Fiscal Year 2082/83 (FY 2025-2026)

NPR in Thousands

S.N Particulars As on date 16.07.2026 (Unaudited) As on date 16.07.2025 (Unaudited)

A ASSETS

NON-CURRENT ASSETS

Non-Financial Assets:
Intangible Assets	5,635	5,730
Property, Plant and Equipment	5,003,694	5,080,040

5,009,329 5,085,770

CURRENT ASSETS

Non Financial Assets:
Inventories	1,663,971	2,134,066
Advances	570,186	583,030
Other Current Assets	-	23,972
Income Tax Receivable	17,924	50,350
Financial Assets:
Other Current Assets	63,663	37,695
Trade Receivables	697,704	639,474
Cash and Cash Equivalents	135,221	36,531

3,148,669 3,505,118

Total Assets 8,157,998 8,590,888

B EQUITY AND LIABILITIES

EQUITY

Equity Share Capital	121,000	121,000
Reserve and Surplus	4,077,905	3,406,772

4,198,905 3,527,772

NON-CURRENT LIABILITIES

Non-Financial Liabilities:
Deferred Tax Liability	238,476	228,752
Financial Liabilities:
Retirement Benefit Obligation	442,353	421,529
Lease Liabilities	41,583	80,362

722,412 730,643

CURRENT LIABILITIES

Retirement Benefit Obligation	18,487	18,430
Borrowings	1,417,067	2,344,467
Trade Payables	594,939	778,978
Lease Liabilities	38,780	32,043
Other Financial Liabilities	1,138,039	1,146,775
Non Financial Liabilities	29,369	11,780

3,236,681 4,332,473

Total Equity and Liabilities 8,157,998 8,590,888

C Profit and Loss Account Current Period 14.04.2026 to 16.07.2026 (Qtr) Current Period 17.07.2025 to 16.07.2026 (YTD) Previous Period 14.04.2025 to 16.07.2025 (Qtr) Previous Period 16.07.2024 to 16.07.2025 (YTD)

Revenue from Operations	3,119,785	8,677,872	2,613,728	7,527,388
Cost of Sales	(2,020,625)	(6,023,933)	(1,965,829)	(5,657,113)
Gross Profit	1,099,160	2,653,939	647,899	1,870,275
Other Operating Income	66,757	136,992	27,751	81,432
Selling and Distribution Expenses	(410,005)	(1,387,504)	(312,010)	(1,118,863)
Administrative and Operating Expenses	(220,364)	(467,914)	(196,287)	(425,485)
Profit from Operations	535,548	935,513	167,353	407,358
Finance Costs	(37,488)	(147,157)	(49,387)	(189,077)
Finance Income	45	23,200	(491)	141
Profit Before Tax	498,105	811,556	117,475	218,422
Income Tax Expense
Current Tax	(77,247)	(152,716)	(21,646)	(53,371)
Prior period tax adjustments	-	7,737	(763,055)	(763,055)
Deferred Tax	(38,629)	(7,296)	(27,466)	(15,935)
Net Profit	382,229	659,281	(694,692)	(613,938)

D Major Indicators Current Period 17.07.2025 to 16.07.2026 (YTD) Annualized Previous Period 16.07.2024 to 16.07.2025 (YTD) Annualized

1. Earnings per Share (NPR)	545	545	(507)	(507)
2. Market Value per Share (NPR)	11,610	11,610	12,800	12,800
3. Price Earnings Ratio	21	21	(25)	(25)
4. Current Ratio	1.0	-	0.8	-

5. Return on Equity 16% 16% -17% -17%

6. Return on Total Assets 8.1% 8.1% -7.1% -7.1%

7. Net Worth per Share (NPR) 3,470 2,916

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. 1,830,256

Transfer fee payable to BNL 174,331

Transfer fee receivable from BNL 23,015

F. Management Analysis

a) The Company recorded a net profit of NPR 382 million during the fourth quarter, bringing its YTD net profit to NPR 659 million, despite a challenging operating environment characterized by higher excise duties, currency devaluation, the Middle East crisis, the ban on sugar imports from India, and continued pressure on raw material and operating costs. Nevertheless, the Company maintained a net profit margin of 7.6%, which remains below the global benchmark. ROA also remained in the single-digit range, while ROE has yet to reach optimal levels relative to the broader market. These indicators highlight the continued need to strengthen underlying operating profitability and improve capital efficiency.

b) YTD profit before tax improved significantly from NPR 218 million to NPR 812 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 remains cautiously optimistic in light of the evolving competitive landscape and potential pressures arising from raw material prices, foreign exchange movements, and excise duties. Over the medium to long term, the Company intends to navigate these challenges through disciplined operating expense management, a continued focus on affordability, and greater emphasis on selling profitable packs and products. 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 14.04.2026 to 16.07.2026 (Qtr)

Maximum Price (NPR) 12,200

Minimum Price (NPR) 11,300

Closing Price (NPR) 11,610

No. of Trades (Total Transaction) 3,181

Days of Trading 57

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 dispropotionate 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 21 May 2026, 22 May 2026 and 10 July 2026. The Company also convened Audit Committee Meetings on 9 July 2026, Risk Management Committee Meetings on 22 May 2026 and 9 July 2026, and a Property and Liability Committee Meeting on 10 July 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: 11th August, 2026 (26th Shrawan, 2083)