चन्द्रागिरी हिल्सको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकChandragiri Hills Releases Q1 Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
आर्थिक वर्ष २०८३/०८४ को प्रथम त्रैमासिक अवधिको प्रतिवेदन
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०६३ को नियम २६ को उपनियम (१) सँग सम्बन्धित
अनुसूची-१४
चन्द्रागिरि हिल्स लिमिटेडको आर्थिक वर्ष २०८३/०८४ को पहिलो त्रैमासिक अवधिको लेखापरीक्षण नभएको (अपरिष्कृत) प्रतिवेदन :
१. वित्तीय विवरण :-
(क) कम्पनीको हिसाब किताबको लेखांकन अनुसार आर्थिक वर्ष २०८३/०८४ (२०२६) को २०८३ श्रावण १ देखि २०८३ असोज ३१ - जुलाई १६, २०२६ देखि अक्टोवर १७, २०२६ सम्मको आर्थिक विवरण निम्न अनुसार प्रस्तुत गरिएको छ ।
(ख) आर्थिक वर्ष २०८३/०८४ को पहिलो त्रैमासिक अवधिको वासलात र नाफा नोक्सान सम्बन्धी विवरण :-
आर्थिक वर्ष २०८३/०८४ को कम्पनीको पहिलो त्रैमासिक अवधिको लेखापरीक्षण नभएको तुलनात्मक वित्तीय विवरण अनुसूची १ मा प्रस्तुत गरिएको छ ।
यस पहिलो त्रैमासिक समीक्षा अवधिभरम्मा सम्बन्धित पक्षहरू बीच कम्पनीको नियमित व्यावसायिक कारोबार बाहेक अन्य कुनै कारोबार नभएको ।
(ग) कम्पनीको पहिलो त्रैमासिक अवधिको लेखापरीक्षण नभएको वित्तीय विवरणका प्रमुख वित्तीय अनुपात :-
| विवरण यस आ.व.को पहिलो त्रैमासिक अवधि (असोज | ३१, | २०८३ | ३२, | २०८३ | ३१, | २०८२ |
| ऋण पूँजीको अनुपात | १.१३ | १.१५ | १.१२ | |||
| शेयरधनीको शेयर पूँजी कोषको प्रतिफल | ०.०२ | ०.०५ | (०.०१) | |||
| प्रति शेयर आम्दानी (रु) | १.७६ | ५.१२ | (०.८१) | |||
| प्रति शेयर नेटवर्थ (रु) | १०७.४१ | १०५.९० | १०६.८० | |||
| प्रति शेयर कुल सम्पत्तिको मूल्य (रु) | २५३.०४ | २५६.२९ | २४४.३३ | |||
| प्रति शेयर बजार मूल्य (रु १००/-प्रति शेयर) (रु) | ७३९.९० | ७५५.२० | ८२३.८० | |||
| प्राइस अर्निङ्ग रेसियो (टाइम्स ) | ४२०.९६ | १४७.४७ | (१०१६.५८) | |||
| चालु अनुपात | ३.३४ | ३.२७ | ५.८८ |
२. व्यवस्थापकीय विश्लेषण :-
(क) आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक अवधि सम्म कम्पनीको आर्थिक गतिविधिमा क्रमिक सुधार हुँदै आएको छ। गत आर्थिक वर्षको सोही अवधिसँग तुलना गर्दा कम्पनीको कुल आयमा करिव ३८ प्रतिशतले वृद्धि भएको छ।
(ख) समीक्षा अवधिमा कम्पनीको आर्थिक गतिविधिमा क्रमिक सुधार भई विगतमा जेन्जी आन्दोलनका कारण भएको आर्थिक क्षतिको केही हदसम्म पूर्ति हुनुका साथै समग्र आर्थिक सूचकहरूमा सुधार आएको छ । तथापि, विश्वव्यापी भूराजनीतिक परिस्थितिको प्रभाव कायम रहनुका साथै मिति २०८३ भदौ १० गते रसुवाको भोटेकोशी नदीमा आएको विनाशकारी बाढीका कारण सडक तथा आवागमनमा अवरोध हुँदा आन्तरिक तथा बाह्य पर्यटकको आगमनमा कमी आएको छ । प्रतिवेदन तयार पार्दासम्म उक्त परिस्थितिको प्रभाव क्रमशः सुधार हुँदै आएकाले कम्पनीको व्यावसायिक गतिविधिमा आगामी दिनमा सुधार हुने अपेक्षा गरिएको छ।
(ग) कम्पनीको व्यवस्थापनले विद्यमान परिस्थितिसानुरूप विभिन्न प्रचारप्रसार तथा बजार प्रवर्द्धनका कार्यक्रमहरू सञ्चालन गर्दै आएको छ। विशेष गरी ठूलो जनसंख्या भएको छिमेकी मुलुक भारतसँग सीमा जोडिएका क्षेत्रमा बजार विस्तार तथा समन्वय विस्तार गर्ने कार्यलाई प्राथमिकता दिइएको छ। यस्ता गतिविधिबाट कम्पनीको सेवा तथा सुविधाको प्रचारप्रसार, पर्यटक आगमन वृद्धि र व्यावसायिक कारोबार विस्तारमा सकारात्मक योगदान पुर्याइरहेको छ।
(घ) यस समीक्षा अवधिको अन्त्यसम्म केवलकार सेवा उपयोग गर्ने पर्यटकहरूको संख्या क्रमिक रूपमा वृद्धि हुँदै गएको छ र यसका साथै रिसोर्टमा बस्न आउने पाहुनाहरूको संख्यामा क्रमशः सुधार हुँदै आएकोले आगामी दिनहरूमा थप सुधार हुने देखिएको छ ।
३. कानूनी कारबाही सम्बन्धी विवरण :-
(क) आर्थिक वर्ष २०८३/८४ को पहिलो त्रैमासिक अवधि सम्ममा कम्पनीले कुनै मुद्दा दायर गरेको छैन र कम्पनी उपर पनि कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
(ख) आर्थिक वर्ष २०८३/८४ को पहिलो त्रैमासिक अवधि सम्ममा कम्पनीको संस्थापक वा सञ्चालक वा संस्थापक वा सञ्चालकको विरूद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा आपराधिक जानकारी प्राप्त भएको छैन।
(ग) आर्थिक वर्ष २०८३/८४ को पहिलो त्रैमासिक अवधि सम्ममा कम्पनीलाई कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :-
(क) शेयरको कारोबारमा भई रहने उतार चढाव खुल्ला बजारले निर्धारण गरेको मूल्य र मान्यता अनुरूप निर्देशित हुने गरेको छ । शेयरको कारोबार सम्बन्धी विषयमा व्यवस्थापनको धारणा तटस्थ रहेको छ ।
(ख) कम्पनीको आर्थिक वर्ष २०८३/८४ को पहिलो त्रैमासिक अवधि सम्ममा प्रति शेयर रु १००/-का दरको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या देहाय बमोजिम रहेको छ :-
पहिलो त्रैमासिक अवधि २०८३ असोज ३१ तदनुसार अक्टोवर १७, २०२६ शेयर कारोबार मूल्य (रु) अधिकतम मूल्य शेयर कारोबार मूल्य (रु) न्यूनतम मूल्य शेयर कारोबार मूल्य (रु) अन्तिम मूल्य कुल शेयर कारोबार दिन र संख्या कुल कारोबार दिन कुल शेयर कारोबार दिन र संख्या कारोबार संख्या कुल शेयर कारोबार दिन र संख्या कुल कारोबार शेयर संख्या
पहिलो त्रैमासिक अवधि २०८३ असोज ३१ तदनुसार अक्टोवर १७, २०२६ ७९८.०० ७२८.१० ७३९.९० ६१ ४,२९६ ७९,५२३
५. समस्या तथा चुनौती :-
(क) समस्या तथा चुनौतीहरू :
(अ) आन्तरिक
१. यस कम्पनीमा कुनै आन्तरिक समस्या नरहेको ।
(आ) बाह्य
- अन्तर्राष्ट्रिय स्तरमा भइरहेको युद्ध जस्तै Israel-United States को युद्ध जस्ता विश्वव्यापीराजनीतिक घटनाक्रमका कारण विश्वव्यापी रूपमा उत्पन्न भएको अस्थिरता, मूल्य वृद्धि लगायतका कारण समग्र पर्यटन क्षेत्रमा हुनसक्ने प्रभाव। यसका कारण आन्तरिक तथा बाह्य पर्यटकहरूको आगमनमा कमी आई कम्पनीको व्यवसायमा प्रत्यक्ष असर पर्न जाँदा कारोबारमा पर्ने असर।
- समय समयमा आउने प्राकृतिक विपत्तिका कारण व्यवसायमा पर्ने असर।
- पर्यटकीय पूर्वाधारको विकासमा सरकारको पछिल्लो त्यसै लगानी र निर्माणधिन काममा भएको सुस्तताका कारण आन्तरिक तथा बाह्य पर्यटकको गतिविधिमा प्रत्यक्ष वा अप्रत्यक्ष पर्न प्रभाव।
- पर्यटन सम्बद्ध सरकारी र निजी क्षेत्रका निकायहरूद्वारा आन्तरिक तथा बाह्य पर्यटन बजार प्रवर्द्धनका लागि यथेष्ट गतिविधिहरू हुन् नसक्नु ।
- वेलावखतमा विदेशी विनिमय दरमा आउने उतार चढावले पर्यटन खर्च तथा लगाानीमा असर पर्दा हीस आयशमा देखिने परिवर्तन।
(ख) रणनीति :
(क) जेन्जी आन्दोलनका कारण क्षति पुगेका संरचनाहरूका पुनर्निर्माण सम्पन्न भई पूर्णरूपमा पुन सञ्चालनमा आएपछि कम्पनीका आर्थिक गतिविधिमा क्रमिक सुधार हुँदै आएको थियो । तथापि, मिति २०८३ भदौ १० गते आएको बिनाशकारी बाढीका कारण रसुवा, नुवाकोट, धादिङ लगायतका क्षेत्रमा ठूलो क्षति पुग्नुका साथै पृथ्वी राजमार्गका विभिन्न स्थानमा सडक अवरुद्ध हुँदा केही महिनापछि मात्र आवागमन पूर्ण रूपमा सञ्चालनमा आएको थियो । उक्त अवधिमा पर्यटकहरूको आगमनमा तथा आर्थिक कारोबारमा कमी आएको भए तापनि हाल परिस्थितिमा सुधार आएसँगै कम्पनीका आर्थिक गतिविधिहरू पुनः चलायमान हुन थालेका छन् । यसका साथै, कम्पनीको आर्थिक गतिविधि थप विस्तार गर्ने उद्देश्यले रिसोर्टमा देशै विशेष अफर सञ्चालन गरी प्रचारप्रसार गर्नुका साथै छिमेकी मुलुक भारतसँग सीमा जोडिएका क्षेत्रमा समेत प्रचारप्रसार तथा बजार प्रवर्द्धनका गतिविधिहरू सञ्चालन गरिँदै आएको छ ।
(ख) कम्पनीले आगामी दिनमा अझ परिस्कृत, गुणस्तरीय तथा प्रभावकारी सेवा प्रवाह गर्न रणनीति अवलम्बन गरेको छ । यसका लागि आवश्यक प्रचारप्रसारका गतिविधिहरूलाई निरन्तरता दिँदै कम्पनीका सेवा, सुविधा तथा कार्यक्रम सम्बन्धी आवश्यक जानकारी सेवाग्राहीहरूलाई प्रभावकारी रूपमा पुर्याइनेछ । साथै, ग्राहकको आवश्यकता र सन्तुष्टिलाई प्राथमिकतामा राखी सेवा प्रवाहको गुणस्तर अभिवृद्धि गर्ने रणनीतिलाई निरन्तरता दिइनेछ ।
(ग) कम्पनीबाट उपलब्ध गराइने सम्पूर्ण पर्यटकीय सेवा तथा सुविधाको अधिकतम उपयोग सुनिश्चित गर्दै सञ्चालन खर्चमा मितव्ययिता अपनाउने र अनावश्यक खर्च कटौती गर्ने रणनीति अवलम्बन गरिनेछ । साथै, बजार व्यवस्थापन तथा प्रवर्द्धनका कार्यक्रमहरूलाई निरन्तरता दिँदै पर्यटक आगमन र व्यावसायिक कारोबार वृद्धि गर्दै, उपलब्ध स्रोतसाधनको प्रभावकारी उपयोग गर्ने तथा कम्पनीको आगामी र समया वित्तीय अवस्थालाई सुदृढ बनाउने कार्यमा जोड दिइनेछ । यसबाट कम्पनीको दीर्घकालीन व्यावसायिक स्थायित्व कायम गर्दै लगानीकर्ताहरूलाई सकारात्मक प्रतिफल प्रदान गर्न लक्ष्य लिइएको छ ।
६. संस्थागत सुशासन :-
संस्थागत सुशासन अभिवृद्धिका लागि कम्पनीको सञ्चालक समिति र व्यवस्थापनद्वारा चालिएका कदम सम्बन्धी विवरण देहाय बमोजिम उल्लेख गरिएको छ :
(क) कम्पनीमा प्रचलित कम्पनी नियमावली, आर्थिक नीति तथा अन्य नियम, विनीयम, नीति, निर्देशिका र कार्यविधिहरूको पालना गर्दै आएको छ । साथै, आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन सञ्चालक समिति अन्तर्गत विभिन्न उपसमिति तथा विभागहरू गठन गरी आवश्यकतानुसार अध्ययन, विश्लेषण, पुनरावलोकन तथा कार्ययोजना निर्माण गरी कार्यान्वयन गर्दै आएको छ।
(ख) कम्पनीको लेखापरीक्षण उपसमितिले लेखापरीक्षक छनौट, लेखापरीक्षण कार्यको व्यवस्थापन तथा प्राप्त लेखापरीक्षण प्रतिवेदनको अध्ययन र समीक्षा गर्दै आएको छ। साथै, लेखापरीक्षणबाट प्राप्त सुझाव तथा निष्कर्षका आधारमा आन्तरिक नियन्त्रण प्रणालीलाई थप प्रभावकारी बनाउन व्यवस्थापनलाई आवश्यक निर्देशन दिने व्यवस्था रहेको छ ।
(ग) कम्पनीले नियमनकारी निकायबाट जारी गरिएका नियम, विनियम तथा निर्देशनहरूका साथै प्रचलित ऐन, कानून र सम्बन्धित मापदण्डहरूको पालना गर्दै आएको छ। कानूनी तथा नियमकीय दायित्वहरूको प्रभावकारी कार्यान्वयनमार्फत कम्पनीका कामकारवाहीलाई व्यवस्थित, पारदर्शी र उत्तरदायी बनाउने कार्यलाई प्राथमिकता दिइएको छ ।
(घ) कम्पनीको आन्तरिक लेखापरीक्षण स्वतन्त्र आन्तरिक लेखापरीक्षकबाट गराउँदै आएको छ। आन्तरिक लेखापरीक्षणबाट प्राप्त प्रतिवेदन लेखापरीक्षण उपसमितिमार्फत संचालक समितिसमक्ष पेश गरी त्यसउपर विस्तृत छलफल गर्ने तथा आवश्यक सुधारात्मक कदमहरू अवलम्बन गर्ने अभ्यास रहेको छ। कम्पनी वित्तीय अनुशासन, आन्तरिक नियन्त्रण तथा संस्थागत सुशासनलाई थप सुदृढ बनाउन प्रतिबद्ध रहेको छ।
७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण :
आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै, म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सूचित गर्न तथा निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
अनुसूची १
Chandragiri Hills Limited
Kathmandu, Nepal
STATEMENT OF UNAUDITED FINANCIAL RESULTS
As on Ashwin 31, 2083
| Particulars Upto This Quarter ending on Ashwin | 31, | 2083 | 17, | 2026 | 32, | 2083 | 16, | 2026 | 31, | 2082 | 17, | 2025 |
| ASSET | | ||||||||||||
| Non-Current Asset | | ||||||||||||
| (a) Fixed Asset | | ||||||||||||
| (i) Property, Plant and Equipment | 3,019,055,780 | 3,045,131,030 | 2,869,095,571 | |||||||||
| (ii) Intangible Asset | 2,650,698 | 2,880,074 | 4,296,040 | |||||||||
| (iii) Capital Work in Progress | 267,975,677 | 208,568,297 | 80,245,309 | |||||||||
| (iv) Right of Use of Asset | 37,091,687 | 37,548,779 | 39,147,768 | |||||||||
| (b) Long term Investment | 333,200,000 | 325,700,000 | 325,700,000 | |||||||||
| Total of Non- Current Asset | 3,659,973,842 | 3,619,828,179 | 3,318,484,689 | |||||||||
| Current Assets | | ||||||||||||
| (a) Inventories | 50,673,730 | 45,995,546 | 42,413,738 | |||||||||
| (b) Account Receivables | 37,422,834 | 32,508,274 | 23,002,821 | |||||||||
| (c) Cash & Cash Equivalent | 202,471,116 | 240,908,963 | 76,163,805 | |||||||||
| (d) Loans & Advances | 159,155,197 | 160,229,889 | 263,299,530 | |||||||||
| (e) Other Current Assets | 30,742,452 | 29,142,512 | 24,937,050 | |||||||||
| Total of Current Asset | 480,465,329 | 508,785,184 | 429,816,943 | |||||||||
| Total Asset | 4,140,439,171 | 4,128,613,363 | 3,748,301,632 | |||||||||
EQUITY & LIABILITIES |
| Equity, Reserve and Surplus | | ||||||||||||
| (a) Share Capital | 1,610,795,550 | 1,610,795,550 | 1,534,091,000 | |||||||||
| (b) Reserve and Surplus | 119,395,042 | 95,038,328 | 104,372,298 | |||||||||
| Total Equity, Reserve and Surplus | 1,730,190,592 | 1,705,833,878 | 1,638,463,298 | |||||||||
| Non- Current Liabilities | | ||||||||||||
| (a) Borrowings | 1,960,766,226 | 1,961,660,751 | 1,836,771,101 | |||||||||
| (b) Deferred Tax Liabilities | 252,474,053 | 252,474,053 | 147,444,531 | |||||||||
| (c) Lease Liability | 53,152,152 | 52,936,727 | 52,532,116 | |||||||||
| Total of Non-Current Liabilities | 2,266,392,431 | 2,267,071,531 | 2,036,747,747 | |||||||||
| Current Liabilities | | ||||||||||||
| (a) Duties & Taxes | 9,790,125 | 20,428,507 | 960,404 | |||||||||
| (b) Account payable | 39,779,924 | 52,231,315 | 31,149,967 | |||||||||
| (c) Other Current Liabilities | 94,286,097 | 83,048,132 | 40,980,216 | |||||||||
| Total of Current Liabilities | 143,856,147 | 155,707,953 | 73,090,588 | |||||||||
| Total Equity and Liabilities | 4,140,439,171 | 4,128,613,363 | 3,748,301,632 | |||||||||
| Statement of Unaudited Profit & Loss for the period ended on Ashwin | 31, | 2083 | 17,2026 | |||||||||
| Particulars Upto This Quarter ending on Ashwin | 31, | 2083 | 17, | 2026 | 32, | 2083 | 16, | 2026 | 31, | 2082 | 17, | 2025 |
| Revenue from Operation | 190,609,600 | 777,544,221 | 138,707,763 | |||||||||
| Cost of sales | 48,256,044 | 151,017,016 | 22,875,257 | |||||||||
| Gross Income | 142,353,555 | 626,527,205 | 115,832,506 | |||||||||
| Other Income | 3,740,370 | 28,666,219 | 10,288,867 | |||||||||
| Expenses | | ||||||||||||
| Employee Benefits Expenses | 50,717,481 | 187,866,926 | 41,791,932 | |||||||||
| Administrative and Other Expenses | 10,299,554 | 89,621,137 | 33,396,166 | |||||||||
| Total Expenses | 61,017,036 | 277,488,063 | 75,188,098 | |||||||||
| Profit Before Interest, Depreciation and Tax | 85,076,889 | 377,705,362 | 50,933,275 | |||||||||
| Finance costs | 30,460,434 | 121,061,170 | 34,122,520 | |||||||||
| Profit Before Depreciation and Tax | 54,616,455 | 256,644,192 | 16,810,754 | |||||||||
| Depreciation and Amortization Expenses | 26,304,626 | 122,553,096 | 29,242,483 | |||||||||
| Profit before extra ordinary items and taxes | 28,311,830 | 134,091,096 | (12,431,728) | |||||||||
| Extra ordinary item | - | - | - | |||||||||
| Profit before taxes | - | - | - | |||||||||
| Tax Expenses | | ||||||||||||
| Current Tax | - | - | - | |||||||||
| Deferred Tax (Income)/Expenses | - | 51,601,236 | - | |||||||||
| Profit /(Loss) for the period from continuing operations | 28,311,830 | 82,489,860 | (12,431,728) | |||||||||
| Profit /(Loss) from dis-continuing operations | - | - | - | |||||||||
| Tax Expenses of dis-continuing operations | - | - | - | |||||||||
| Profit /(Loss) for the period from dis-continuing operations | - | - | - | |||||||||
| Profit/(Loss) for the period | 28,311,830 | 82,489,860 | (12,431,728) | |||||||||
| Earning per equity share: | | ||||||||||||
| Basic Earning per share | 1.76 | 5.12 | (0.81) | |||||||||
| Diluted Earning per share | 1.76 | 5.12 | (0.81) | |||||||||
Report for the First Quarter of Financial Year 2083/084
Related to Sub-rule (1) of Rule 26 of Securities Registration and Issue Regulations, 2063
Schedule-14
Chandragiri Hills Limited's Unaudited (Unreviewed) Report for the First Quarter of Financial Year 2083/084:
1. Financial Statements :-
(a) According to the company's accounting records, the financial statement from Shrawan 1, 2083 to Ashwin 31, 2083 (July 16, 2026 to October 17, 2026) for FY 2083/084 (2026) is presented below.
(b) Information regarding Balance Sheet and Profit/Loss for Q1 of FY 2083/084 :-
The company's unaudited comparative financial statements for Q1 of FY 2083/084 are presented in Schedule 1.
During this first quarter review period, there were no other transactions except regular business transactions between related parties.
(c) Key Financial Ratios from the Unaudited Financial Statements for Q1 of the Company :-
Particulars End of First Quarter of Current FY (End of Ashwin 31, 2083) End of Previous Quarter (End of Ashad 32, 2083) End of First Quarter of Previous FY (End of Ashwin 31, 2082)
| Debt-Equity Ratio | 1.13 | 1.15 | 1.12 |
| Return on Equity Share Capital | 0.02 | 0.05 | (0.01) |
| Earnings Per Share (NPR) | 1.76 | 5.12 | (0.81) |
| Net Worth Per Share (NPR) | 107.41 | 105.90 | 106.80 |
| Total Assets Value Per Share (NPR) | 253.04 | 256.29 | 244.33 |
| Market Price Per Share (NPR 100/- Per Share) (NPR) | 739.90 | 755.20 | 823.80 |
| Price Earnings Ratio (Times) | 420.96 | 147.47 | (1016.58) |
| Current Ratio | 3.34 | 3.27 | 5.88 |
2. Management Analysis :-
(a) The company's economic activity has been gradually improving up to Q1 of FY 2083/84. Compared to the same period last financial year, the company's total income has increased by approximately 38 percent.
(b) During the review period, with gradual improvements in economic activity, financial losses from past Gen Z protests were partially recovered, and overall economic indicators improved. However, the impact of global geopolitical conditions persists, and destructive floods on Bhote Koshi river in Rasuwa on Ashwin 10, 2083 blocked roads and transport, reducing domestic and foreign tourist arrivals. As these conditions are gradually improving up to the date of preparing this report, business activity is expected to improve in coming days.
(c) Company management has been conducting various promotional and market extension programs tailored to prevailing conditions. Priority is given to expanding markets and coordination in areas bordering neighboring India, which has a large population. Such activities are positively contributing to service promotion, increasing tourist arrivals, and expanding business.
(d) Up to the end of this review period, the number of tourists using cable car services has gradually increased, and guest stay numbers at the resort are also gradually improving, indicating further improvement in the coming days.
3. Details Regarding Legal Actions :-
(a) Up to Q1 of FY 2083/84, the company has not filed any lawsuit, nor has any lawsuit been filed against the company to its knowledge.
(b) Up to Q1 of FY 2083/84, no lawsuit has been filed regarding non-compliance with prevailing rules or commission of criminal offences against the company's promoters or directors to its knowledge.
(c) Up to Q1 of FY 2083/84, no lawsuit has been filed against any promoter or director of the company regarding financial crimes to its knowledge.
4. Analysis of Share Trading of the Company :-
(a) Fluctuations in share trading are guided by open market pricing and principles. Management holds a neutral stance on share trading matters.
(b) Up to Q1 of FY 2083/84, maximum, minimum, closing price, total trading days, and trading volume of shares of face value NPR 100/- each are as follows:-
First Quarter Period Ashwin 31, 2083 corresponding to October 17, 2026 Share Trading Price (NPR) Maximum Price Share Trading Price (NPR) Minimum Price Share Trading Price (NPR) Closing Price Total Share Trading Days & Count Total Trading Days Total Share Trading Days & Count Trading Count Total Share Trading Days & Count Total Traded Share Quantity
First Quarter Period Ashwin 31, 2083 corresponding to October 17, 2026 798.00 728.10 739.90 61 4,296 79,523
5. Problems and Challenges :-
(a) Problems and Challenges:
(A) Internal
1. There are no internal problems in this company.
(B) External
1. Instability, inflation, and global political events like the Israel-United States war could impact the overall tourism sector. This directly affects domestic and foreign tourist arrivals, impacting business transactions.
2. Business impact due to recurring natural disasters from time to time.
3. Sluggishness in government and private sector investment and under-construction work in tourism infrastructure development directly or indirectly affects domestic and foreign tourist movement.
4. Inadequate activities by government and private tourism-related bodies for promoting domestic and foreign tourism markets.
5. Occasional fluctuations in foreign exchange rates affect tourism expenses and investments, showing changes in overall income.
(b) Strategy:
(a) After completing reconstruction of structures damaged by Gen Z protests and resuming full operations, the company's economic activities were gradually improving. However, severe flood damage on Ashwin 10, 2083 in Rasuwa, Nuwakot, Dhading, and blocked highways meant transport resumed fully only after several months. Though tourist arrivals and business revenues decreased during that period, conditions have now improved and economic activities are revitalized. Additionally, special offers at the resort and promotional activities in areas bordering neighboring India are ongoing to expand business.
(b) The company has adopted a strategy to deliver refined, high-quality, and effective services in the coming days. For this, promotional activities will continue to inform service users effectively. Furthermore, focusing on customer needs and satisfaction to enhance service delivery quality remains a continuous strategy.
(c) Strategy will focus on ensuring maximum utilization of all tourism services/facilities provided by the company, maintaining operational cost efficiency, and cutting unnecessary expenses. Market management and promotional programs will continue to increase tourist arrivals and business, effectively utilizing available resources and strengthening future financial health. This aims to maintain long-term business stability and deliver positive returns to investors.
6. Corporate Governance :-
Details of steps taken by the company's Board of Directors and Management to enhance corporate governance are outlined below:
(a) The company adheres to prevailing company regulations, financial policies, and other rules, regulations, policies, directives, and procedures. Various sub-committees and departments under the Board of Directors conduct studies, analysis, reviews, and action plan implementation as needed to render internal control systems effective.
(b) The Audit Sub-Committee selects auditors, manages audit work, and reviews audit reports. Based on suggestions and conclusions from audits, management is given necessary directions to make internal controls more effective.
(c) The company complies with rules, regulations, and directives issued by regulatory bodies, as well as applicable acts, laws, and standards. Prioritizing effective execution of legal and regulatory duties makes company operations organized, transparent, and accountable.
(d) Internal audit is conducted independently by external internal auditors. Reports received are presented to the Board of Directors via the Audit Sub-Committee for detailed discussion and implementation of corrective measures. The company is committed to strengthening financial discipline, internal control, and corporate governance.
7. Declaration by Chairman/CEO on Truthfulness and Accuracy :-
I personally take responsibility for the accuracy of details mentioned in this report up to today's date. I also declare that to the best of my knowledge, the details in this report are true, factual, and complete, and no required information, notice, or data needed for investors to make informed decisions has been concealed.
Schedule 1
Chandragiri Hills Limited
Kathmandu, Nepal
STATEMENT OF UNAUDITED FINANCIAL RESULTS
As on Ashwin 31, 2083
| Particulars Upto This Quarter ending on Ashwin | 31, | 2083 | 17, | 2026 | 32, | 2083 | 16, | 2026 | 31, | 2082 | 17, | 2025 |
| ASSET | | ||||||||||||
| Non-Current Asset | | ||||||||||||
| (a) Fixed Asset | | ||||||||||||
| (i) Property, Plant and Equipment | 3,019,055,780 | 3,045,131,030 | 2,869,095,571 | |||||||||
| (ii) Intangible Asset | 2,650,698 | 2,880,074 | 4,296,040 | |||||||||
| (iii) Capital Work in Progress | 267,975,677 | 208,568,297 | 80,245,309 | |||||||||
| (iv) Right of Use of Asset | 37,091,687 | 37,548,779 | 39,147,768 | |||||||||
| (b) Long term Investment | 333,200,000 | 325,700,000 | 325,700,000 | |||||||||
| Total of Non- Current Asset | 3,659,973,842 | 3,619,828,179 | 3,318,484,689 | |||||||||
| Current Assets | | ||||||||||||
| (a) Inventories | 50,673,730 | 45,995,546 | 42,413,738 | |||||||||
| (b) Account Receivables | 37,422,834 | 32,508,274 | 23,002,821 | |||||||||
| (c) Cash & Cash Equivalent | 202,471,116 | 240,908,963 | 76,163,805 | |||||||||
| (d) Loans & Advances | 159,155,197 | 160,229,889 | 263,299,530 | |||||||||
| (e) Other Current Assets | 30,742,452 | 29,142,512 | 24,937,050 | |||||||||
| Total of Current Asset | 480,465,329 | 508,785,184 | 429,816,943 | |||||||||
| Total Asset | 4,140,439,171 | 4,128,613,363 | 3,748,301,632 | |||||||||
EQUITY & LIABILITIES |
| Equity, Reserve and Surplus | | ||||||||||||
| (a) Share Capital | 1,610,795,550 | 1,610,795,550 | 1,534,091,000 | |||||||||
| (b) Reserve and Surplus | 119,395,042 | 95,038,328 | 104,372,298 | |||||||||
| Total Equity, Reserve and Surplus | 1,730,190,592 | 1,705,833,878 | 1,638,463,298 | |||||||||
| Non- Current Liabilities | | ||||||||||||
| (a) Borrowings | 1,960,766,226 | 1,961,660,751 | 1,836,771,101 | |||||||||
| (b) Deferred Tax Liabilities | 252,474,053 | 252,474,053 | 147,444,531 | |||||||||
| (c) Lease Liability | 53,152,152 | 52,936,727 | 52,532,116 | |||||||||
| Total of Non-Current Liabilities | 2,266,392,431 | 2,267,071,531 | 2,036,747,747 | |||||||||
| Current Liabilities | | ||||||||||||
| (a) Duties & Taxes | 9,790,125 | 20,428,507 | 960,404 | |||||||||
| (b) Account payable | 39,779,924 | 52,231,315 | 31,149,967 | |||||||||
| (c) Other Current Liabilities | 94,286,097 | 83,048,132 | 40,980,216 | |||||||||
| Total of Current Liabilities | 143,856,147 | 155,707,953 | 73,090,588 | |||||||||
| Total Equity and Liabilities | 4,140,439,171 | 4,128,613,363 | 3,748,301,632 | |||||||||
| Statement of Unaudited Profit & Loss for the period ended on Ashwin | 31, | 2083 | 17,2026 | |||||||||
| Particulars Upto This Quarter ending on Ashwin | 31, | 2083 | 17, | 2026 | 32, | 2083 | 16, | 2026 | 31, | 2082 | 17, | 2025 |
| Revenue from Operation | 190,609,600 | 777,544,221 | 138,707,763 | |||||||||
| Cost of sales | 48,256,044 | 151,017,016 | 22,875,257 | |||||||||
| Gross Income | 142,353,555 | 626,527,205 | 115,832,506 | |||||||||
| Other Income | 3,740,370 | 28,666,219 | 10,288,867 | |||||||||
| Expenses | | ||||||||||||
| Employee Benefits Expenses | 50,717,481 | 187,866,926 | 41,791,932 | |||||||||
| Administrative and Other Expenses | 10,299,554 | 89,621,137 | 33,396,166 | |||||||||
| Total Expenses | 61,017,036 | 277,488,063 | 75,188,098 | |||||||||
| Profit Before Interest, Depreciation and Tax | 85,076,889 | 377,705,362 | 50,933,275 | |||||||||
| Finance costs | 30,460,434 | 121,061,170 | 34,122,520 | |||||||||
| Profit Before Depreciation and Tax | 54,616,455 | 256,644,192 | 16,810,754 | |||||||||
| Depreciation and Amortization Expenses | 26,304,626 | 122,553,096 | 29,242,483 | |||||||||
| Profit before extra ordinary items and taxes | 28,311,830 | 134,091,096 | (12,431,728) | |||||||||
| Extra ordinary item | - | - | - | |||||||||
| Profit before taxes | - | - | - | |||||||||
| Tax Expenses | | ||||||||||||
| Current Tax | - | - | - | |||||||||
| Deferred Tax (Income)/Expenses | - | 51,601,236 | - | |||||||||
| Profit /(Loss) for the period from continuing operations | 28,311,830 | 82,489,860 | (12,431,728) | |||||||||
| Profit /(Loss) from dis-continuing operations | - | - | - | |||||||||
| Tax Expenses of dis-continuing operations | - | - | - | |||||||||
| Profit /(Loss) for the period from dis-continuing operations | - | - | - | |||||||||
| Profit/(Loss) for the period | 28,311,830 | 82,489,860 | (12,431,728) | |||||||||
| Earning per equity share: | | ||||||||||||
| Basic Earning per share | 1.76 | 5.12 | (0.81) | |||||||||
| Diluted Earning per share | 1.76 | 5.12 | (0.81) | |||||||||