इमर्जिङ्ग नेपाल लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणEmerging Nepal Limited Q4 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Emerging Nepal Limited
UNAUDITED FINANCIAL STATEMENT
AT THE FORTH QUARTER ENDING ON 32.03.2080 (16.07.2023)
OF THE FISCAL YEAR 2079/80
Statement of Financial Position
Particulars This Quarter Ending at Ashadh 2080 Previous Quarter Ending at Chaitra 2079 Corresponding Previous Year Quarter Ending at Ashadh 2079
I. EQUITY AND LIABILITIES
| Shareholder's Fund | 611,627,751 | 614,362,452 | 604,841,782 |
| a) Share Capital | 555,600,000 | 555,600,000 | 555,600,000 |
| b) Reserve and Surplus | 56,027,751 | 58,762,452 | 49,241,782 |
| Deferred Tax Liabilities | 10,025,405 | 10,695,543 | 5,558,919 |
| Current Liabilities | 3,513,519 | 1,771,573 | 2,505,503 |
| a) Short Term Loan | - | - | - |
| b) Other Current Liabilities | 3,513,519 | 1,771,573 | 2,505,503 |
| TOTAL | 625,166,676 | 626,829,568 | 612,906,204 |
II. ASSETS
| Non-Current Assets | 600,903,172 | 580,986,053 | 534,232,992 |
| a) Plant, Property and Equipment | 1,589,422 | 1,672,337 | 1,919,125 |
| b) Investments | 599,313,750 | 579,313,716 | 532,313,867 |
| Deferred Tax Asset | - | - | - |
| Current Assets | 24,263,504 | 45,843,515 | 78,673,212 |
| a) Cash and Bank Equivalents | 17,069,922 | 39,174,276 | 72,423,238 |
| b) Other Current Assets | 7,193,581 | 6,669,239 | 6,249,973 |
| TOTAL | 625,166,676 | 626,829,568 | 612,906,204 |
Statement of Profit or loss
Particulars This Quarter Up To This Quarter (YTD) This Quarter Up To This Quarter (YTD)
| Revenue | ||||
| Revenue from operations | 11 | 20,436,064 | - | 10,411,044 |
| Income from Other Source | 51,901 | 2,154,855 | 177,245 | 4,285,530 |
| Expenses | ||||
| Employee Benefit Expenses | (2,803,789) | (6,243,462) | (1,956,120) | (5,340,185) |
| Depreciation | (102,600) | (405,480) | (128,040) | (491,801) |
| Other Administrative Expenses | (550,393) | (2,494,270) | (697,029) | (2,915,540) |
| Impairments | - | - | - | - |
| Profit Before Tax | (3,404,870) | 13,447,707 | (2,603,944) | 5,949,048 |
| Income taxes (Including Deferred Tax) | 670,204 | 1,566,073 | (61,890) | - |
| Net Profit | (2,734,666) | 15,013,780 | (2,665,834) | 5,949,048 |
Ratios
Basic Earning Per Share (in Rs.) - Annualized 2.70 1.07
| Market Value per share (in Rs.) | 805.00 | 1,099.21 |
| Price Earnings Ratio | 297.90 | 1,026.33 |
| Return on Assets (%) (Annualized) | 2.40 | 0.97 |
| Net Worth Per Share (in Rs.) | 110.08 | 108.86 |
| Total Assets Per share(in Rs.) | 112.52 | 110.31 |
Notes:
1. The figures are subject to change after finalization of Statutory Audit.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४ बमोजिमको विवरण
(नियम २६ को उपनियम १ सँग सम्बन्धित)
इमर्जिङ्ग नेपाल लिमिटेडको आ.ब. २०७९/०८० को चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण:
(क) त्रैमासिक अवधिको वासलात, नाफा/नोक्सान सम्बन्धी विवरण र प्रमुख वित्तीय अनुपातहरु यसै साथ संलग्न गरिएको छ।
(ख) प्रमुख वित्तीय अनुपातहरु
| प्रति शेयर आम्दानी (रु.) | २.७० | २९७.९ | ११०.०८ |
| प्रति शेयर बजार मूल्य (रु.) | ८०५ | २.४ | ११२.५२ |
(ग) सम्बन्धित पक्षसँगको कारोबार:
यस कम्पनीको सहायक कम्पनीहरु इमर्जिङ्ग भेन्चर लिमिटेड र होटेल एलिस द वन्डर इन्को चुक्ता पूँजीमा क्रमश ७१.९० र ९२.७२ प्रतिशत लगानी रहेको छ।
२. व्यवस्थापकीय विश्लेषण:
(क) कम्पनीले निजी-सार्वजनिक साझेदारी अन्तर्गत लगानीका नयाँ क्षेत्रका सम्बन्धमा छलफल तथा अध्ययनको कार्य अगाडी बढाइरहेको छ।
(ख) कम्पनीको लगानी रहेको ३ वटा कम्पनीबाट प्रवर्धित जलविद्युत आयोजनाहरु मध्ये एक आयोजना सञ्चालनमा आइसकेको र २ आयोजना निर्माणाधिन रहेको छ।
(ग) नेपाल धितोपत्र बोर्डबाट लगानी कम्पनीका लागि हाल तोकिएको ३ क्षेत्रमा थप ५ क्षेत्र समावेश हुनु सकारात्मक पक्ष रहेको छ।
३. कानूनी कारवाही सम्बन्धी विवरण:
(क) यस अवधिमा कम्पनीले वा कम्पनी विरुद्धमा कम्पनीको व्यवसायिक कारोबार सम्बन्धमा कुनै पनि मुद्दा दायर गरेको वा भएको जानकारी कम्पनीलाई प्राप्त भएको छैन।
(ख) यस अवधिमा कम्पनीका संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालक विरुद्धमा फौजदारी/आर्थिक अपराध गरेको सम्बन्धमा कुनै पनि मुद्दा दायर गरेको वा भएको जानकारी कम्पनीलाई प्राप्त भएको छैन।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:
(क) धितोपत्र विनियम बजारको खुल्ला बजार कारोबारले यस कम्पनीको शेयरको बजार मूल्य निर्धारण हुने हुँदा व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन।
(ख) यस कम्पनीको त्रैमासिक अवधिको शेयर कारोबार सम्बन्धित विवरण:
अधिकतम मूल्य (रु.) ९३९ न्यूनतम मूल्य (रु.) ७६२ अन्तिम मूल्य (रु.) ८०५ कारोबार भएको कूल दिन ६४ कारोबार संख्या १,३७७ कारोबार भएको शेयर संख्या ५१,८२८ कारोबार रकम (रु.) ४,४८,१५,९३२.९
५. समस्या तथा चुनौती:
(क) लगानी गरिएको होटेल एलिस द वन्डर इन लिमिटेडमा अपेक्षा गरे अनुरूप व्यवसाय नहुनु र पर्यटक आवागमनमा कमी हुनु।
(ख) लगानी गरिएको इमर्जिङ्ग भेन्चर लिमिटेडले धितोपत्र बोर्डबाट आशय पत्र र स्वीकृति प्राप्त गर्न बाँकी रहनु।
(ग) बजारको तरलता स्थितिले गर्दा निक्षेपमा कम प्रतिफल प्राप्त हुनु।
(घ) कम्पनीले गरेका केही लगानीबाट तुरुन्त प्रतिफल प्राप्त हुन नसक्नु।
६. संस्थागत सुशासन:
कम्पनीमा संस्थागत सुशासन कायम राख्न व्यवस्थापन सदैव प्रतिबद्ध रहेको छ। कम्पनीको सञ्चालनलाई व्यवस्थित गर्न तथा विभिन्न जोखिमहरू न्यूनीकरण गर्न सञ्चालक समितिद्वारा नीति निर्देशनहरु लागू गरिदै आएको छ। संस्थाको चुस्त कार्य सम्पादन तथा सुशासन अभिवृद्धि गर्नको लागि विभिन्न समितिहरु (जोखिम व्यवस्थापन समिति, लगानी तथा सम्पत्ति दायित्व समिति, लेखा समिति) गठन गरिएको छ। यसका साथै प्रचलित कानून, नियमन निकायबाट प्राप्त निर्देशनहरु एवं लेखापरीक्षकको सुझाव अनुसार कार्य सम्पादन गरिदै आएको छ।
७. सत्य तथ्यता सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण:
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धताका सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै, म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।
Emerging Nepal Limited
UNAUDITED FINANCIAL STATEMENT
AT THE FORTH QUARTER ENDING ON 32.03.2080 (16.07.2023)
OF THE FISCAL YEAR 2079/80
Statement of Financial Position
Particulars This Quarter Ending at Ashadh 2080 Previous Quarter Ending at Chaitra 2079 Corresponding Previous Year Quarter Ending at Ashadh 2079
I. EQUITY AND LIABILITIES
| Shareholder's Fund | 611,627,751 | 614,362,452 | 604,841,782 |
| a) Share Capital | 555,600,000 | 555,600,000 | 555,600,000 |
| b) Reserve and Surplus | 56,027,751 | 58,762,452 | 49,241,782 |
| Deferred Tax Liabilities | 10,025,405 | 10,695,543 | 5,558,919 |
| Current Liabilities | 3,513,519 | 1,771,573 | 2,505,503 |
| a) Short Term Loan | - | - | - |
| b) Other Current Liabilities | 3,513,519 | 1,771,573 | 2,505,503 |
| TOTAL | 625,166,676 | 626,829,568 | 612,906,204 |
II. ASSETS
| Non-Current Assets | 600,903,172 | 580,986,053 | 534,232,992 |
| a) Plant, Property and Equipment | 1,589,422 | 1,672,337 | 1,919,125 |
| b) Investments | 599,313,750 | 579,313,716 | 532,313,867 |
| Deferred Tax Asset | - | - | - |
| Current Assets | 24,263,504 | 45,843,515 | 78,673,212 |
| a) Cash and Bank Equivalents | 17,069,922 | 39,174,276 | 72,423,238 |
| b) Other Current Assets | 7,193,581 | 6,669,239 | 6,249,973 |
| TOTAL | 625,166,676 | 626,829,568 | 612,906,204 |
Statement of Profit or loss
Particulars This Quarter Up To This Quarter (YTD) This Quarter Up To This Quarter (YTD)
| Revenue | ||||
| Revenue from operations | 11 | 20,436,064 | - | 10,411,044 |
| Income from Other Source | 51,901 | 2,154,855 | 177,245 | 4,285,530 |
| Expenses | ||||
| Employee Benefit Expenses | (2,803,789) | (6,243,462) | (1,956,120) | (5,340,185) |
| Depreciation | (102,600) | (405,480) | (128,040) | (491,801) |
| Other Administrative Expenses | (550,393) | (2,494,270) | (697,029) | (2,915,540) |
| Impairments | - | - | - | - |
| Profit Before Tax | (3,404,870) | 13,447,707 | (2,603,944) | 5,949,048 |
| Income taxes (Including Deferred Tax) | 670,204 | 1,566,073 | (61,890) | - |
| Net Profit | (2,734,666) | 15,013,780 | (2,665,834) | 5,949,048 |
Ratios
Basic Earning Per Share (in Rs.) - Annualized 2.70 1.07
| Market Value per share (in Rs.) | 805.00 | 1,099.21 |
| Price Earnings Ratio | 297.90 | 1,026.33 |
| Return on Assets (%) (Annualized) | 2.40 | 0.97 |
| Net Worth Per Share (in Rs.) | 110.08 | 108.86 |
| Total Assets Per share(in Rs.) | 112.52 | 110.31 |
Notes:
1. The figures are subject to change after finalization of Statutory Audit.
Details Pursuant to Schedule 14 of the Securities Registration and Issue Regulations, 2073
(Related to Rule 26, Sub-rule 1)
Fourth Quarter Details of Emerging Nepal Limited for F.Y. 2079/080
1. Financial Statement:
(a) The quarterly balance sheet, profit/loss statement, and key financial ratios are attached herewith.
(b) Key Financial Ratios
| Earning Per Share (Rs.) | 2.70 | 297.9 | 110.08 |
| Market Value Per Share (Rs.) | 805 | 2.4 | 112.52 |
(c) Related Party Transactions:
The company holds investments of 71.90% and 92.72% in the paid-up capital of its subsidiary companies, Emerging Venture Limited and Hotel Alice The Wonder Inn, respectively.
2. Management Analysis:
(a) The company is pursuing discussions and studies regarding new investment areas under Public-Private Partnership (PPP).
(b) Out of the hydropower projects promoted by 3 companies in which the company has invested, 1 project has come into operation and 2 projects are under construction.
(c) The inclusion of 5 additional sectors to the currently prescribed 3 sectors for investment companies by SEBON is a positive aspect.
3. Details Regarding Legal Actions:
(a) No lawsuit has been filed by or against the company regarding its business operations during this period.
(b) No information has been received regarding any criminal/financial offense lawsuits filed by or against the promoters or directors during this period.
4. Analysis Regarding Share Transactions of the Corporate Entity:
(a) As the market price of the company's shares is determined by open market trading on the stock exchange, the management has no comments in this regard.
(b) Details regarding share transactions of the company during the quarterly period:
Maximum Price (Rs.) 939 Minimum Price (Rs.) 762 Closing Price (Rs.) 805 Total Trading Days 64 Number of Transactions 1,377 Traded Share Quantity 51,828 Turnover Amount (Rs.) 4,48,15,932.9
5. Problems and Challenges:
(a) Business in the invested Hotel Alice The Wonder Inn Limited not meeting expectations and a decline in tourist arrivals.
(b) Pending receipt of Letter of Intent and approval from SEBON by the invested Emerging Venture Limited.
(c) Lower returns on deposits due to market liquidity conditions.
(d) Inability to obtain immediate returns from certain investments made by the company.
6. Corporate Governance:
The management is always committed to maintaining corporate governance in the company. Policy directions are being implemented by the Board of Directors to systematically operate the company and mitigate various risks. Various committees (Risk Management Committee, Investment and Asset-Liability Committee, Audit Committee) have been formed for smooth operation and enhancement of governance. Furthermore, work is being performed in accordance with prevailing laws, directives from regulatory bodies, and auditor recommendations.
7. Declaration by the Chief Executive Officer Regarding Truthfulness and Accuracy:
I personally take responsibility for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no detail, notice, or information required for investors to make informed decisions has been concealed.