सिटी होटल लिमिटेडको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकCity Hotel Limited Releases Q1 Financial Report
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को नियम २६ को उपनियम (१) संग सम्बन्धित अनुसूची - १४
आर्थिक वर्ष २०८३/०८४ को प्रथम त्रैमासिक अवधिको प्रतिवेदन
सिटी होटल लिमिटेडको २०८३ असोज मसान्तमा समाप्त भएको आर्थिक वर्ष २०८३/०८४ को प्रथम त्रैमासिक अवधिको लेखापरीक्षण नभएको (अपरिस्कृत) प्रतिवेदन:
१. वित्तीय विवरण:
क) आर्थिक वर्ष २०८३/०८४ को प्रथम त्रैमासिक अवधिको वासलात र नाफा नोक्सान सम्बन्धी विवरण :
- आर्थिक वर्ष २०८३/०८४ अन्तर्गत कम्पनीको २०८३ असोज मसान्तमा समाप्त (२०८३ श्रावण १ देखि २०८३ असोज ३१ सम्म) प्रथम त्रैमासिक अवधिको वैधानिक लेखापरीक्षण हुनु पूर्वका तुलनात्मक वित्तीय विवरणहरु अनुसूची-१ मा प्रस्तुत गरिएको छ ।
- प्रथम त्रैमासिक समिक्षा अवधिमा सम्बन्धित पक्षहरू बिच नियमित व्यवसाय कारोबार र यस प्रतिवेदनमा उल्लेखित बाहेक अरु कुनै कारोबार नभएको ।
ख) आर्थिक वर्ष २०८३/०८४ को प्रथम त्रैमासिक अवधिको लेखापरीक्षण नभएको प्रमुख वित्तीय अनुपातहरु:
विवरण प्रथम त्रैमासिक अवधि (२०८३ असोज मसान्तसम्म) (लेखापरीक्षण नभएको) चौथो त्रैमासिक अवधि (२०८३ आषाढ मसान्तसम्म) (लेखापरीक्षण नभएको) प्रथम त्रैमासिक अवधि (२०८२ असोज मसान्तसम्म) (लेखापरीक्षण भएको)
| प्रमुख वित्तीय सूचकांकहरु | - | - | - |
| ऋण पूँजीको अनुपात | ०.४७ | ०.४६ | ०.५९ |
| शेयरधनीको शेयर पूँजी कोषको प्रतिफल | (०.०१) | (०.०६) | (०.०२) |
| प्रति शेयर आम्दानी (रु.) | (१.३३) | (५.७४) | (२.०८) |
| प्रति शेयर नेटवर्थ (रु.) | १४.८३ | १६.१३ | ८४.९३ |
| प्रति शेयर कुल सम्पत्तिको मूल्य (रु.) | १८५.३१ | १८६.२३ | २२०.४३ |
| प्रति शेयर बजार मूल्य (रु.) | ३२५.०० | ३४१.१० | ५१८.०० |
| प्राइस अर्निङ्ग रेसियो | (२४४.६२) | (५९.३८) | (२४९.४८) |
| चालु अनुपात | २.३४ | २.२६ | १.८३ |
२. व्यवस्थापकीय विश्लेषण:
क) यस सिटी होटल हायात सेन्ट्रिक ब्राण्ड अन्तर्गत सञ्चालन गर्दै आएको छ र यो नेपालको पहिलो हायात सेन्ट्रिक ब्राण्डको होटल भएको छ । यस होटलले आफूले प्रदान गर्ने सेवाहरुको गुणस्तर, खाना र अनुभवका आधारमा बेन्चमार्क कायम गरेको छ । हाम्रा अतिथिहरूले यस होटलले व्यक्तिगत मौलिकताको साथै अतिथिलाई प्रदान गर्ने सन्तुष्टिको बारेमा प्रशंसा गर्ने गर्छन । हायातको Full-Service/Classics ब्राण्ड अन्तर्गत पर्ने यस हायात सेन्ट्रिक होटलले आफ्नो सेवा सुविधाको स्टाण्डर्ड अपग्रेड गरिराखेको छ ।
ख) अगस्ट र सेप्टेम्बर महिनामा आएको बाढी तथा प्रतिकूल मौसमका कारण काठमाडौँको समग्र होटल व्यवसाय प्रभावित हुनुका साथै बुकिङ रद्द हुने क्रमसमेत बढ्यो । तीर्थयात्रा तथा धार्मिक पर्यटनमा तुलनात्मक रूपमा बढी निर्भर रहेको यस होटलमा उक्त परिस्थितिको नकारात्मक प्रभाव परेको ।
ग) पर्यटन क्षेत्रको विकास मार्फत विदेशी मुद्रा आर्जन गर्ने, स्वदेशमा नै रोजगारी सृजना गरी नेपालमा रहेका ऐतिहासिक कला संस्कृति तथा भौगोलिक विविधताको प्रचार प्रसार तथा प्रवर्द्धन गर्ने उद्देश्यले स्वदेशी लगानीकर्ताहरुद्वारा संस्थापित एवं संचालित यस सिटी होटल लिमिटेड (हायात सेन्ट्रिक) ले आफ्नो व्यवसाय सञ्चालन गर्दै आएको छ ।
३. कानूनी कारबाही सम्बन्धी विवरण:
क) हाल सम्म कम्पनीले कुनै पनि मुद्दा दायर गरेको छैन र कम्पनी उपर पनि कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
ख) हालसम्म कम्पनीका संस्थापक वा सञ्चालकको विरुद्धमा तथा संस्थापक वा सञ्चालकले प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन ।
ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:
क) शेयरको कारोबारमा हुने उतार चढाव खुल्ला बजारले प्रतिपादित गरेको मूल्य र मान्यता अनुरूप निर्देशित हुने गरेको छ । शेयरको कारोबार सम्बन्धी विषयमा व्यवस्थापनको धारणा तटस्थ रहेको छ ।
ख) सिटी होटल लिमिटेड कम्पनीको आर्थिक वर्ष २०८३/०८४ को असोज मसान्तमा अन्त्य भएको प्रथम त्रैमासिक अवधिमा प्रति शेयर रु १००/- का दरको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या देहाय बमोजिम रहेको छ :
प्रथम त्रैमासिक आ.व.२०८३/०८४ शेयरको कारोबार (मूल्य (रु.)) कुल शेयरको कारोबार - दिन र संख्या
अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार भएको कुल दिन कारोबार संख्या कुल कारोबार शेयर संख्या
प्रथम त्रैमासिक (२०८३ असोज मसान्त) ४००/०० ३१४/०० ३२५/०० ६१ २३,७६३ ५४,१७,७१९
५. समस्या र चुनौती:
(क) आन्तरिक:
• यस कम्पनीमा आन्तरिक समस्या नरहेको ।
(ख) बाह्य:
• पर्यटक आगमनमा भएको वृद्धिले होटल, यातायात, रेस्टुरेन्ट तथा स्थानीय व्यवसायमा रोजगारीका अवसर विस्तार गर्नुका साथै आर्थिक गतिविधि र आम्दानीमा सकारात्मक योगदान पुऱ्याएको छ । तथापि, बाढी, पहिरो, अपर्याप्त पूर्वाधार तथा यातायात सम्बन्धी समस्याले पर्यटन क्षेत्रको विकास र विस्तारमा चुनौती सिर्जना गरेका छन् ।
• हाल होटल क्षेत्रमा तालिम प्राप्त जनशक्तिको अभाव रहने क्रममा रहेका छ र होटल व्यवसायमा प्रतिस्पर्धा दिन प्रतिदिन वृद्धि भइरहेको छ ।
• हाल अन्य धेरै ब्राण्डेड होटलहरू बजारमा खोलिने क्रममा रहेका छन् ।
(ग) रणनीति
• स्थानीय बजारमा लक्षित पहुँच तथा सम्बन्धमा आधारित संलग्नता मार्फत नयाँ ग्राहकहरू आकर्षित गर्ने र विद्यमान ग्राहकहरूलाई कायम राख्ने प्रयासलाई सुदृढ गर्ने ।
• होटललाई ट्राभल एक्सपो, वर्कसप तथा ग्लोबल टुरिष्ट इभेन्टहरुको प्रमुख भेन्युको रूपमा प्रस्तुत गर्ने ।
• होटल टु होटल इन्सेन्टिभ कार्यक्रमबाट लाभ लिने ।
• विभिन्न सरोकारवाला ग्राहकहरु, दुतावासहरूसँग दीर्घकालिन रेटमा सम्झौता गर्ने ।
• कम्पनीको व्यवसायलाई समय समयमा समिक्षा गरी शेयरधनीहरुलाई उच्च प्रतिफल प्रदान गर्ने, समय अनुसार व्यवसाय वृद्धिको लागि प्रभावकारी बजार रणनीतिमा ध्यान दिई आवश्यक कार्यहरू गर्दै जाने ।
• नेपालमा भविष्यमा आयोजना हुने भनिएका राष्ट्रिय तथा अन्तर्राष्ट्रिय खेलका महासंघ तथा क्लबहरूसँग सहकार्य गर्ने ।
• विभिन्न विदेशी देशहरूसँगको भौगोलिक निकटता, बलियो आर्थिक सम्बन्ध तथा सांस्कृतिक सामीप्यतालाई उपयोग गर्दै सम्भाव्य
६. संस्थागत सुशासनः
संस्थागत सुशासन अभिवृद्धिका लागि व्यवस्थापनद्वारा चालिएका कदम सम्बन्धी विवरण :
क) कम्पनीले प्रचलित ऐन तथा कानून बमोजिमको मापदण्ड, नियमनकारी निकायहरूबाट समय समयमा जारी भएका नियम, विनियम, निर्देशन तथा परिपत्रहरूको पूर्ण रूपमा पालना गरेको छ ।
ख) कम्पनीको लेखापरीक्षण समितिले आन्तरिक लेखापरीक्षणबाट त्रैमासिक पुनरावलोकन एवं समीक्षा गर्दै आवश्यक सल्लाह र सुझावहरु समय समयमा दिने गरेको छ ।
ग) कम्पनीको आन्तरिक नियन्त्रण प्रणाली अन्तर्गत होटलको आफ्नै आन्तरिक लेखापरीक्षण विभाग समेत क्रियाशील रहि कार्यहरु गर्दै आइरहेका छन् । कम्पनीको सञ्चालक समिति, लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति र आन्तरिक नियन्त्रण प्रणाली लगायत अन्य आवश्यक उच्च व्यवस्थापनका पदाधिकारीहरु आ-आफ्नो स्थानबाट कम्पनीको प्रगतिका निमित्त अहोरात्र खट्ने गरेको र आन्तरिक विभिन्न समितिहरु सदैव क्रियाशील रही परिणाममुखी कार्यहरु गर्दै आइरहेका छन् ।
७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषणः
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सू-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारी लुकाएको छैन ।
PROVISIONAL FINANCIAL STATEMENT
As on October 17, 2026 (Asoj End 2083) First Quarter ( Fiscal Year 2083-84)
| Particulars As on Oct | 17, | 2026 | 16, | 2026 | 17, | 2025 |
| Assets | ||||||
| Non Current Assets | ||||||
| Property, Plant and Equipment | 4,808,464,003.24 | 4,835,334,396.64 | 4,895,385,902.60 | |||
| Intangible Assets | 25,237,262.05 | 25,697,425.52 | 27,564,046.99 | |||
| Investment Property | 187,403,768.23 | 188,526,263.90 | 191,809,261.97 | |||
| Deferred Tax Assets | 85,371,522.81 | 83,508,419.24 | 76,083,180.01 | |||
| Other Assets | 23,223,244.86 | 23,165,277.82 | 34,952,396.69 | |||
| Total Non Current Assets | 5,129,699,801.19 | 5,156,231,783.12 | 5,225,794,788.26 | |||
| Current Assets | ||||||
| Inventories | 12,784,107.32 | 8,882,246.95 | 10,432,171.90 | |||
| Cash and Cash Equivalents | 39,403,994.89 | 50,201,140.71 | 14,608,365.35 | |||
| Trade Receivables | 131,768,511.03 | 118,381,507.88 | 119,377,552.89 | |||
| Investment in Shares | 127,453,184.19 | 145,404,930.00 | - | |||
| Prepayments | 15,771,259.02 | 5,653,621.64 | 15,116,105.60 | |||
| Other Assets | 126,761,293.49 | 126,788,668.17 | 522,793,787.42 | |||
| Total Current Assets | 453,942,349.93 | 455,312,115.35 | 682,327,983.16 | |||
| Total Assets | 5,583,642,150.88 | 5,611,543,898.47 | 5,908,122,771.42 | |||
| Equity & Liabilities | ||||||
| Equity | ||||||
| Share Capital | 3,013,200,000.00 | 3,013,200,000.00 | 1,674,000,000.00 | |||
| Share Application Money Pending Allotment | - | - | 1,006,298,900.00 | |||
| Other Equity | (155,731,107.07) | (116,631,613.58) | (403,897,428.60) | |||
| Total Equity | 2,857,468,892.93 | 2,896,568,386.42 | 2,276,401,471.40 | |||
| Non Current Liabilities | ||||||
| Long Term Borrowings | 2,481,035,835.97 | 2,461,336,066.83 | 3,201,462,647.71 | |||
| Lease Liabilities | 30,406,712.07 | 31,765,693.37 | 37,439,254.35 | |||
| Other Liabilities | 20,497,772.47 | 20,162,436.03 | 20,272,788.38 | |||
| Total Non Current Liabilities | 2,531,940,320.51 | 2,513,264,196.23 | 3,259,174,690.44 | |||
| Current Liabilities: | ||||||
| Financial: | ||||||
| Trade Payables | 128,914,630.95 | 135,709,327.56 | 101,458,908.37 | |||
| Short Term Borrowings | 35,659,299.06 | 54,677,760.73 | 141,699,868.09 | |||
| Lease Liabilities | 5,435,925.16 | 5,435,925.16 | 5,435,925.16 | |||
| Other Liabilities | 24,223,082.26 | 5,888,302.37 | 123,951,907.95 | |||
| Total Current Liabilities | 194,232,937.43 | 201,711,315.82 | 372,546,609.58 | |||
| Total Equity and Liabilities | 5,583,642,150.88 | 5,611,543,898.47 | 5,908,122,771.42 | |||
PROVISIONAL STATEMENT OF PROFIT OR LOSS
FOR THE PERIOD ENDED 17 OCTOBER, 2026
| Particulars | For Period Ended Oct 17 2026 Asoj End 2083 | For Period Ended July 16 2026 Asadh End 2083 | For Period Ended Oct 17 2025 Asoj End 2082 |
|---|---|---|---|
| Income | |||
| Revenue from Operations | 102,641,999.00 | 506,034,524.94 | 107,586,926.20 |
| Miscellaneous Income | 18,331,337.51 | 25,346,668.19 | 7,948,960.21 |
| Total Revenue | 120,973,336.51 | 531,381,193.13 | 115,535,886.41 |
| Expenditure: | |||
| Cost of Goods Sold | 34,708,961.31 | 163,173,189.01 | 40,525,160.36 |
| Employee Cost | 17,234,820.58 | 103,031,123.26 | 19,505,526.33 |
| Brand Operator Fees | 1,963,426.91 | 19,430,737.51 | 3,431,265.41 |
| Administrative & Operating Expenses | 29,871,462.35 | 125,007,546.45 | 27,789,926.58 |
| Total Expenditure | 83,778,671.15 | 410,642,596.23 | 91,251,878.68 |
| Profit Before Interest, Depreciation & Tax | 37,194,665.35 | 120,738,596.90 | 24,284,007.73 |
| Finance Cost | 42,544,983.86 | 185,859,930.73 | 55,249,027.07 |
| Depreciation & Amortization Expenses | 35,531,403.32 | 139,066,208.14 | 35,353,193.41 |
| Profit/(Loss) Before Tax | (40,881,721.83) | (204,187,541.97) | (66,318,212.74) |
| Less: | |||
| Current Tax | - | - | - |
| Deferred Tax | (848,331.67) | (31,096,811.76) | (10,666,049.14) |
| Profit/(Loss) After Tax | (40,033,390.15) | (173,090,730.21) | (55,652,163.60) |
Notes:
The above Financial Statement is presented in accordance with Nepal Financial Reporting Standard (NFRS). The financial statement is subject to change at the time of statutory audit or changes made by Regulatory authority, if any.
Annex - 14 Related to Sub-rule (1) of Rule 26 of the Securities Registration and Issue Regulations, 2073
Report for the First Quarter Period of Fiscal Year 2083/084
City Hotel Limited's Unaudited (Unreviewed) Report for the First Quarter Period of Fiscal Year 2083/084 Ending on 2083 Ashoj Masanta:
1. Financial Statements:
a) Balance Sheet and Profit & Loss Statement for the First Quarter Period of Fiscal Year 2083/084:
- The comparative financial statements prior to the statutory audit for the first quarter period of the company under Fiscal Year 2083/084 ending on 2083 Ashoj Masanta (from 2083 Shrawan 1 to 2083 Ashoj 31) are presented in Annex-1.
- During the first quarter review period, there were no transactions between related parties other than regular business transactions and those mentioned in this report.
b) Key Financial Ratios (Unaudited) for the First Quarter Period of Fiscal Year 2083/084:
| Details First Quarter Period (Ending | 2083 | 2083 | 2082 |
| Key Financial Indicators | - | - | - |
| Debt-to-Equity Ratio | 0.47 | 0.46 | 0.59 |
| Return on Shareholders' Equity Fund | (0.01) | (0.06) | (0.02) |
| Earnings Per Share (NPR) | (1.33) | (5.74) | (2.08) |
| Net Worth Per Share (NPR) | 14.83 | 16.13 | 84.93 |
| Total Assets Value Per Share (NPR) | 185.31 | 186.23 | 220.43 |
| Market Price Per Share (NPR) | 325.00 | 341.10 | 518.00 |
| Price Earnings Ratio | (244.62) | (59.38) | (249.48) |
| Current Ratio | 2.34 | 2.26 | 1.83 |
2. Management Analysis:
a) This City Hotel has been operating under the Hyatt Centric brand, and it is the first Hyatt Centric branded hotel in Nepal. This hotel has set benchmarks based on the quality of services it provides, food, and overall experience. Our guests appreciate the hotel's personal authenticity as well as customer satisfaction provided to guests. This Hyatt Centric Hotel, falling under Hyatt's Full-Service/Classics brand, is continuously upgrading its standards of services and amenities.
b) Due to floods and adverse weather conditions in the months of August and September, the overall hotel business in Kathmandu was impacted, along with an increase in booking cancellations. As this hotel relies relatively more on pilgrimage and religious tourism, these circumstances had a negative impact.
c) Established and operated by domestic investors with the objective of earning foreign exchange through the development of the tourism sector, creating employment within the country, and promoting and broadcasting Nepal's historical art, culture, and geographical diversity, City Hotel Limited (Hyatt Centric) continues to operate its business.
3. Details Regarding Legal Actions:
a) So far, no lawsuit has been filed by the company, and no information has been received regarding any lawsuit filed against the company.
b) Till now, no information has been received regarding any lawsuit filed against the promoters or directors of the company, or concerning any non-compliance with prevailing regulations or criminal offenses committed by promoters or directors.
c) No information has been received regarding any lawsuit filed against any promoter or director for financial crimes.
4. Analysis Regarding Share Trading of Organized Entity:
a) Fluctuations in share trading are guided in accordance with market-driven prices and principles. Management's view regarding share trading remains neutral.
b) The maximum, minimum, and closing prices of shares at NPR 100/- per share, total trading days, and number of transactions of City Hotel Limited during the first quarter period ending in Ashoj Masanta of Fiscal Year 2083/084 are as follows:
First Quarter F.Y. 2083/084 Share Trading (Price (NPR)) Total Share Trading - Days and Count
Maximum Price Minimum Price Closing Price Total Days Traded Transaction Count Total Traded Share Volume
First Quarter (2083 Ashoj Masanta) 400/00 314/00 325/00 61 23,763 54,17,719
5. Problems & Challenges:
(a) Internal:
• There are no internal problems in this company.
(b) External:
• The increase in tourist arrivals has expanded employment opportunities in hotels, transportation, restaurants, and local businesses, contributing positively to economic activity and income. However, floods, landslides, inadequate infrastructure, and transportation issues pose challenges to the development and expansion of the tourism sector.
• Currently, there is a continuing shortage of trained manpower in the hotel sector, and competition in the hotel industry is increasing day by day.
• Currently, many other branded hotels are in the process of opening in the market.
(c) Strategy:
• Strengthen efforts to attract new customers and retain existing ones through targeted reach and relationship-based engagement in the local market.
• Present the hotel as a key venue for travel expos, workshops, and global tourist events.
• Benefit from hotel-to-hotel incentive programs.
• Enter into long-term rate agreements with various stakeholder clients and embassies.
• Periodically review the company's business to provide high returns to shareholders, and continuously take necessary actions focusing on effective market strategies for timely business growth.
• Collaborate with national and international sports federations and clubs that are scheduled to organize events in Nepal in the future.
• Utilize geographical proximity, strong economic ties, and cultural closeness with foreign countries to tap potential
6. Corporate Governance:
Details regarding steps taken by management to enhance corporate governance:
a) The company fully complies with standards, rules, regulations, directives, and circulars issued time to time by regulatory bodies in accordance with prevailing laws and acts.
b) The company's audit committee performs quarterly reviews and examinations of internal audit findings and provides necessary advice and suggestions from time to time.
c) Under the company's internal control system, the hotel's own internal audit department is active in carrying out duties. The company's board of directors, audit committee, risk management committee, internal control system, and other necessary high-level management executives work day and night from their respective positions for the company's progress, and various internal committees are always actively working towards result-oriented outputs.
7. Statement by the Chairman/Executive Head regarding truth and accuracy:
I personally take responsibility for the accuracy of the information and details mentioned in this report as of today. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information required for investors to make informed decisions have been concealed.
PROVISIONAL FINANCIAL STATEMENT
As on October 17, 2026 (Asoj End 2083) First Quarter ( Fiscal Year 2083-84)
| Particulars As on Oct | 17, | 2026 | 16, | 2026 | 17, | 2025 |
| Assets | ||||||
| Non Current Assets | ||||||
| Property, Plant and Equipment | 4,808,464,003.24 | 4,835,334,396.64 | 4,895,385,902.60 | |||
| Intangible Assets | 25,237,262.05 | 25,697,425.52 | 27,564,046.99 | |||
| Investment Property | 187,403,768.23 | 188,526,263.90 | 191,809,261.97 | |||
| Deferred Tax Assets | 85,371,522.81 | 83,508,419.24 | 76,083,180.01 | |||
| Other Assets | 23,223,244.86 | 23,165,277.82 | 34,952,396.69 | |||
| Total Non Current Assets | 5,129,699,801.19 | 5,156,231,783.12 | 5,225,794,788.26 | |||
| Current Assets | ||||||
| Inventories | 12,784,107.32 | 8,882,246.95 | 10,432,171.90 | |||
| Cash and Cash Equivalents | 39,403,994.89 | 50,201,140.71 | 14,608,365.35 | |||
| Trade Receivables | 131,768,511.03 | 118,381,507.88 | 119,377,552.89 | |||
| Investment in Shares | 127,453,184.19 | 145,404,930.00 | - | |||
| Prepayments | 15,771,259.02 | 5,653,621.64 | 15,116,105.60 | |||
| Other Assets | 126,761,293.49 | 126,788,668.17 | 522,793,787.42 | |||
| Total Current Assets | 453,942,349.93 | 455,312,115.35 | 682,327,983.16 | |||
| Total Assets | 5,583,642,150.88 | 5,611,543,898.47 | 5,908,122,771.42 | |||
| Equity & Liabilities | ||||||
| Equity | ||||||
| Share Capital | 3,013,200,000.00 | 3,013,200,000.00 | 1,674,000,000.00 | |||
| Share Application Money Pending Allotment | - | - | 1,006,298,900.00 | |||
| Other Equity | (155,731,107.07) | (116,631,613.58) | (403,897,428.60) | |||
| Total Equity | 2,857,468,892.93 | 2,896,568,386.42 | 2,276,401,471.40 | |||
| Non Current Liabilities | ||||||
| Long Term Borrowings | 2,481,035,835.97 | 2,461,336,066.83 | 3,201,462,647.71 | |||
| Lease Liabilities | 30,406,712.07 | 31,765,693.37 | 37,439,254.35 | |||
| Other Liabilities | 20,497,772.47 | 20,162,436.03 | 20,272,788.38 | |||
| Total Non Current Liabilities | 2,531,940,320.51 | 2,513,264,196.23 | 3,259,174,690.44 | |||
| Current Liabilities: | ||||||
| Financial: | ||||||
| Trade Payables | 128,914,630.95 | 135,709,327.56 | 101,458,908.37 | |||
| Short Term Borrowings | 35,659,299.06 | 54,677,760.73 | 141,699,868.09 | |||
| Lease Liabilities | 5,435,925.16 | 5,435,925.16 | 5,435,925.16 | |||
| Other Liabilities | 24,223,082.26 | 5,888,302.37 | 123,951,907.95 | |||
| Total Current Liabilities | 194,232,937.43 | 201,711,315.82 | 372,546,609.58 | |||
| Total Equity and Liabilities | 5,583,642,150.88 | 5,611,543,898.47 | 5,908,122,771.42 | |||
PROVISIONAL STATEMENT OF PROFIT OR LOSS
FOR THE PERIOD ENDED 17 OCTOBER, 2026
| Particulars | For Period Ended Oct 17 2026 Asoj End 2083 | For Period Ended July 16 2026 Asadh End 2083 | For Period Ended Oct 17 2025 Asoj End 2082 |
|---|---|---|---|
| Income | |||
| Revenue from Operations | 102,641,999.00 | 506,034,524.94 | 107,586,926.20 |
| Miscellaneous Income | 18,331,337.51 | 25,346,668.19 | 7,948,960.21 |
| Total Revenue | 120,973,336.51 | 531,381,193.13 | 115,535,886.41 |
| Expenditure: | |||
| Cost of Goods Sold | 34,708,961.31 | 163,173,189.01 | 40,525,160.36 |
| Employee Cost | 17,234,820.58 | 103,031,123.26 | 19,505,526.33 |
| Brand Operator Fees | 1,963,426.91 | 19,430,737.51 | 3,431,265.41 |
| Administrative & Operating Expenses | 29,871,462.35 | 125,007,546.45 | 27,789,926.58 |
| Total Expenditure | 83,778,671.15 | 410,642,596.23 | 91,251,878.68 |
| Profit Before Interest, Depreciation & Tax | 37,194,665.35 | 120,738,596.90 | 24,284,007.73 |
| Finance Cost | 42,544,983.86 | 185,859,930.73 | 55,249,027.07 |
| Depreciation & Amortization Expenses | 35,531,403.32 | 139,066,208.14 | 35,353,193.41 |
| Profit/(Loss) Before Tax | (40,881,721.83) | (204,187,541.97) | (66,318,212.74) |
| Less: | |||
| Current Tax | - | - | - |
| Deferred Tax | (848,331.67) | (31,096,811.76) | (10,666,049.14) |
| Profit/(Loss) After Tax | (40,033,390.15) | (173,090,730.21) | (55,652,163.60) |
Notes:
The above Financial Statement is presented in accordance with Nepal Financial Reporting Standard (NFRS). The financial statement is subject to change at the time of statutory audit or changes made by Regulatory authority, if any.