एभरेष्ट कलर लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणEverest Colour Limited: Q4 Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 15, 2026
धितोपत्र दर्ता तथा निष्काशन नियमावली
२०७३ को अनुसूचि १४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)
आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
Everest Colour Limited
Registered Office: Madhyapur Thimi-3, Bhaktapur Factory: Khairahani-3, Chitwan, Nepal
UNAUDITED FINANCIAL STATEMENTS FOR THE 4th QUARTER OF FY 2082/083 (ENDING ASHAD 32, 2083)
Particulars As at 32 Ashad 2083 (Current Period) As at 32 Ashad 2082 (Previous Period)
ASSETS
| Non Current Assets | ||
| Property, Plant and Equipment | 127,483,863.50 | 118,440,968.85 |
| Intangible Assets | 527,694.28 | 567,059.29 |
| Deferred Tax Assets (Net) | - | - |
| Investment in Shares | - | - |
| Total Non-Current Assets | 128,011,557.78 | 119,008,028.14 |
| Current Assets | ||
| Inventories | 49,536,613.86 | 38,228,149.69 |
| Income Tax Receivable | 3,931,086.50 | 185,342.35 |
| Trade and other receivable | 141,186,560.25 | 91,170,218.65 |
| Advance and deposits | 3,258,188.86 | 3,238,188.86 |
| Cash and cash equivalents | 84,555,311.01 | 31,792,279.38 |
| Other Financial Assets | 4,493,476.48 | 5,127,528.91 |
| Total Current Assets | 286,961,236.96 | 169,741,707.84 |
| Total Assets | 414,972,794.74 | 288,749,735.98 |
EQUITY & LIABILITIES
| Equity | ||
| Share Capital | 300,000,000.00 | 221,000,000.00 |
| Advance for Share Capital | - | - |
| Retained Earnings | 19,063,331.56 | 34,216.65 |
| Revaluation Reserve | 30,837,200.00 | 30,837,200.00 |
| Total Equity | 349,900,531.56 | 251,871,416.65 |
| Liabilities | ||
| Non Current Liabilities | ||
| Loans and Borrowings | 5,883,618.53 | 4,912,707.47 |
| Non current Portion of Lease Liability | 2,593,287.97 | - |
| Deferred Tax Liabilities(Net) | 2,918,872.70 | 2,918,872.70 |
| Total Non-Current Liabilities | 11,395,779.20 | 7,831,580.17 |
| Current Liabilities | ||
| Trade and other payables | 17,994,189.86 | 11,661,407.89 |
| Short Term Borrowings | 11,578,999.96 | - |
| Current Portion of Lease Liability | 255,222.88 | 331,223.12 |
| Tax Liabilities | 10,713,886.26 | 11,367,056.06 |
| Employee Benefits Liability | 6,752,348.79 | 3,040,529.42 |
| Other Liabilities | 6,381,836.23 | 2,646,522.68 |
| Total Current Liabilities | 53,676,483.98 | 29,046,739.17 |
| Total Liabilities | 65,072,263.18 | 36,878,319.34 |
| Total Equity and Liabilities | 414,972,794.74 | 288,749,735.98 |
UNAUDITED STATEMENT OF PROFIT & LOSS FOR THE 4th QTR
Period From Shrawan 01, 2082 To Ashadh 32, 2083 (July 17, 2025 to July 16, 2026)
| Particulars | Upto 4th Quarter (2082/83) | Upto 4th Quarter (2081/82) |
|---|---|---|
| Revenue from operations | 172,641,586.27 | 142,096,738.01 |
| Cost of Goods Sold | 81,384,428.26 | 71,199,458.95 |
| Gross Profit | 91,257,158.01 | 70,897,279.06 |
| Other Income | 408,179.17 | 511,414.59 |
| Employee Benefit Expenses | 12,709,457.00 | 9,959,146.37 |
| Administrative Expenses | 11,428,241.43 | 8,291,748.90 |
| Depreciation | 4,160,112.23 | 3,674,990.14 |
| Amortisation | 54,365.01 | 54,423.91 |
| Selling And Distribution Expenses | 34,370,326.13 | 29,043,432.62 |
| Profit from Operations | 28,942,835.38 | 20,384,951.71 |
| Finance Cost | 875,551.60 | 559,290.98 |
| Profit Before Tax | 28,067,283.78 | 19,825,660.74 |
| Income Tax Expense | ||
| Current Tax | 5,713,670.63 | 5,394,282.99 |
| Deferred Tax Expense/ (Income) | - | (6,784,815.65) |
| Profit From Continuing Operations | 22,353,613.15 | 21,216,193.40 |
| Profit /(Loss) On Discontinued Operations (Net Of Tax) | - | - |
| CSR Appropriation | 223,536.13 | - |
| Net Profit For The Year | 22,130,077.02 | 21,216,193.40 |
UNAUDITED STATEMENT OF COMPREHENSIVE INCOME
For the Period From Shrawan 01, 2082 To Ashadh 32, 2083 (July 17, 2025 to July 16, 2026)
| Particulars Upto 4th Quarter (2082/83) Upto 4th Quarter (2081/82) | ||
| Net Profit For The Year As Per Profit Or Loss Statements | 22,130,077.02 | 21,216,193.40 |
| Other Comprehensive Income | - | - |
| Gain/(Loss) On Revaluation | - | - |
| Available-For-Sale Financial Assets | - | - |
| Reclassification Adjustments | - | - |
| Exchange Gain/Loss Arising On Translation Of Foreign Operations | - | - |
| Actuarial Gain/Loss On Defined Benefit Pension Schemes | - | - |
| Tax Relating To Components Of Other Comprehensive Income | - | - |
| Total Other Comprehensive Income (OCI) | - | - |
| Total Comprehensive Income (TCI) | 22,130,077.02 | 21,216,193.40 |
| धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ १४ | २६ | (१) |
आ. व. २०८१/८२ को चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण :
(क) यस कम्पनीको चौथो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ।
(ख) प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी (वार्षिकीकरण) मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कूल सम्पत्तिको मूल्य तरलता अनुपात
रु. ७.३८ * — रु. ११६.६३ रु. ११६.६३ ५.३५ गुणा
* आषाढ मसान्तसम्म कारोबार नभएकोले प्राप्त नभएको।
२. व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा कम्पनीको कारोवार यथावत रुपमा रहेको र कम्पनीको मौज्दात, लगानी, व्यवस्थापन, आम्दानी र तरलता सन्तोषजनक रहेको छ। संस्थाले यस आ.व.मा आफ्नो प्राथमिक शेयर निष्काशन गरेको हुनाले त्रयमासमा प्राथमिक शेयर निष्काशन र दर्ताको खर्च संस्थाले व्यहोरेको छ।
(ख) यस कम्पनीले आफ्नो लक्ष्य अनुरुप लगानी छनौट गर्ने क्रममा रहेको छ। उपयुक्त लगानी छनौट गरेर, प्रतिफल सुनिश्चित गर्दै विविध क्षेत्रहरुमा लगानी गर्दै जाने क्रममा कम्पनी अघि बढिरहेको छ र आगामी अवधिमा लगानी बढाएर लाने छ।
३. कानूनी कारबाही सम्बन्धी विवरण :
(क) त्रैमासिक अवधिमा कम्पनीको वा कम्पनीको विरुद्ध कुनै मुद्दा दायर भएको छैन र त्यस्तो कुनै सूचना समेत प्राप्त भएको पनि छैन।
(ख) कम्पनीको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा 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. संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :
(क) धितोपत्र विनिमय बजारको खुल्ला बजार कारोबारले यस कम्पनीको शेयरको बजार मूल्य निर्धारण हुने हुँदा व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन।
(ख) शेयर कारोबार श्रावण १ बाट सुरु भएकोले यस त्रैमासमा शेयर कारोबार नरहेको।
५. समस्या तथा चुनौती:
बजार व्यवस्थापनका सिलसिलामा रहेका सामान्य चुनौती र बजारमा रहेको विभिन्न प्रतिस्पर्धा यसका चुनौती रहेका छन्।
साथै अमेरिका-इरान-इजराईतको तनावका कारण विभिन्न कच्चा पदार्थहरुमा मूल्य अत्याधिक वृद्धिका कारण ढुवानी भाडामा समेतको अप्रत्यासित मूल्य वृद्धिका कारण उत्पादन लागतमा वृद्धि हुनगएको र यसले खर्च व्यवस्थापनमा केही चुनौती थपेको छ। बजारमा आम ग्राहकहरु माझ यस संस्थाको उत्पादनलाई प्रभावशाली बनाई हालको बजार हिस्सा कायमै राखी थप बजार हिस्सा ओगट्न सोही अनुरुपको नीति, रणनीति अवलम्बन गरि संस्थाले बिक्री पछि उपलब्ध गराउने र खर्च व्यवस्थापनमा केही हदसम्म मीतव्ययीता अपनाउँदा यी चुनौतीहरुलाई सम्हाल्न सकिने देखिन्छ।
६. संस्थागत सुशासन :
कम्पनी सदैव संस्थागत सुशासन कायम राख्न प्रतिवद्ध रहेको छ। सोहि अनुरुप, वर्तमानमा रहेको सञ्चालक समिति संगै अन्य आवश्यक समितिहरुलाई निकट भविष्यमा सिर्जना गरेर आन्तरिक नियन्त्रण प्रणालीलाई मजबुत बनाउन कम्पनी प्रतिवद्ध छ। साथै कम्पनीले प्रचलित कानून, नीति नियम, निर्देशनहरु एवम् र आन्तरिक र बाह्य लेखापरीक्षणको सुझाव अवलम्बन गरेर कार्य अगाडि बढाइरहेको छ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उद्घोष गर्दछु की मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानी कर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।
Securities Registration and Issue Regulations
Schedule 14 of 2073 (Related to Sub-regulation (1) of Regulation 26)
Fourth Quarterly Report of FY 2082/083
Everest Colour Limited
Registered Office: Madhyapur Thimi-3, Bhaktapur Factory: Khairahani-3, Chitwan, Nepal
UNAUDITED FINANCIAL STATEMENTS FOR THE 4th QUARTER OF FY 2082/083 (ENDING ASHAD 32, 2083)
Particulars As at 32 Ashad 2083 (Current Period) As at 32 Ashad 2082 (Previous Period)
ASSETS
| Non Current Assets | ||
| Property, Plant and Equipment | 127,483,863.50 | 118,440,968.85 |
| Intangible Assets | 527,694.28 | 567,059.29 |
| Deferred Tax Assets (Net) | - | - |
| Investment in Shares | - | - |
| Total Non-Current Assets | 128,011,557.78 | 119,008,028.14 |
| Current Assets | ||
| Inventories | 49,536,613.86 | 38,228,149.69 |
| Income Tax Receivable | 3,931,086.50 | 185,342.35 |
| Trade and other receivable | 141,186,560.25 | 91,170,218.65 |
| Advance and deposits | 3,258,188.86 | 3,238,188.86 |
| Cash and cash equivalents | 84,555,311.01 | 31,792,279.38 |
| Other Financial Assets | 4,493,476.48 | 5,127,528.91 |
| Total Current Assets | 286,961,236.96 | 169,741,707.84 |
| Total Assets | 414,972,794.74 | 288,749,735.98 |
EQUITY & LIABILITIES
| Equity | ||
| Share Capital | 300,000,000.00 | 221,000,000.00 |
| Advance for Share Capital | - | - |
| Retained Earnings | 19,063,331.56 | 34,216.65 |
| Revaluation Reserve | 30,837,200.00 | 30,837,200.00 |
| Total Equity | 349,900,531.56 | 251,871,416.65 |
| Liabilities | ||
| Non Current Liabilities | ||
| Loans and Borrowings | 5,883,618.53 | 4,912,707.47 |
| Non current Portion of Lease Liability | 2,593,287.97 | - |
| Deferred Tax Liabilities(Net) | 2,918,872.70 | 2,918,872.70 |
| Total Non-Current Liabilities | 11,395,779.20 | 7,831,580.17 |
| Current Liabilities | ||
| Trade and other payables | 17,994,189.86 | 11,661,407.89 |
| Short Term Borrowings | 11,578,999.96 | - |
| Current Portion of Lease Liability | 255,222.88 | 331,223.12 |
| Tax Liabilities | 10,713,886.26 | 11,367,056.06 |
| Employee Benefits Liability | 6,752,348.79 | 3,040,529.42 |
| Other Liabilities | 6,381,836.23 | 2,646,522.68 |
| Total Current Liabilities | 53,676,483.98 | 29,046,739.17 |
| Total Liabilities | 65,072,263.18 | 36,878,319.34 |
| Total Equity and Liabilities | 414,972,794.74 | 288,749,735.98 |
UNAUDITED STATEMENT OF PROFIT & LOSS FOR THE 4th QTR
Period From Shrawan 01, 2082 To Ashadh 32, 2083 (July 17, 2025 to July 16, 2026)
| Particulars | Upto 4th Quarter (2082/83) | Upto 4th Quarter (2081/82) |
|---|---|---|
| Revenue from operations | 172,641,586.27 | 142,096,738.01 |
| Cost of Goods Sold | 81,384,428.26 | 71,199,458.95 |
| Gross Profit | 91,257,158.01 | 70,897,279.06 |
| Other Income | 408,179.17 | 511,414.59 |
| Employee Benefit Expenses | 12,709,457.00 | 9,959,146.37 |
| Administrative Expenses | 11,428,241.43 | 8,291,748.90 |
| Depreciation | 4,160,112.23 | 3,674,990.14 |
| Amortisation | 54,365.01 | 54,423.91 |
| Selling And Distribution Expenses | 34,370,326.13 | 29,043,432.62 |
| Profit from Operations | 28,942,835.38 | 20,384,951.71 |
| Finance Cost | 875,551.60 | 559,290.98 |
| Profit Before Tax | 28,067,283.78 | 19,825,660.74 |
| Income Tax Expense | ||
| Current Tax | 5,713,670.63 | 5,394,282.99 |
| Deferred Tax Expense/ (Income) | - | (6,784,815.65) |
| Profit From Continuing Operations | 22,353,613.15 | 21,216,193.40 |
| Profit /(Loss) On Discontinued Operations (Net Of Tax) | - | - |
| CSR Appropriation | 223,536.13 | - |
| Net Profit For The Year | 22,130,077.02 | 21,216,193.40 |
UNAUDITED STATEMENT OF COMPREHENSIVE INCOME
For the Period From Shrawan 01, 2082 To Ashadh 32, 2083 (July 17, 2025 to July 16, 2026)
| Particulars | Upto 4th Quarter (2082/83) | Upto 4th Quarter (2081/82) |
|---|---|---|
| Net Profit For The Year As Per Profit Or Loss Statements | 22,130,077.02 | 21,216,193.40 |
| Other Comprehensive Income | - | - |
| Gain/(Loss) On Revaluation | - | - |
| Available-For-Sale Financial Assets | - | - |
| Reclassification Adjustments | - | - |
| Exchange Gain/Loss Arising On Translation Of Foreign Operations | - | - |
| Actuarial Gain/Loss On Defined Benefit Pension Schemes | - | - |
| Tax Relating To Components Of Other Comprehensive Income | - | - |
| Total Other Comprehensive Income (OCI) | - | - |
| Total Comprehensive Income (TCI) | 22,130,077.02 | 21,216,193.40 |
Schedule 14 of the Securities Registration and Issue Regulation, 2073 (Related to Sub-rule (1) of Rule 26)
Details of the Fourth Quarter of FY 2081/82
1. Financial Statement:
(a) The Balance Sheet and Profit and Loss statement of the company for the fourth quarter period have been published herewith.
(b) Major Financial Ratios:
Earnings Per Share (Annualized) Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio
Rs. 7.38 * — Rs. 116.63 Rs. 116.63 5.35 Times
* Not available as there was no transaction till the end of Ashadh.
2. Management Analysis:
(a) During the quarterly period, the company's transactions have remained regular and the company's inventory, investment, management, income, and liquidity have been satisfactory. As the institution has issued its initial public offering in this fiscal year, the institution has borne the expenses of initial public offering and registration in this quarter.
(b) The company is in the process of selecting investments in accordance with its targets. By selecting appropriate investments and ensuring returns, the company is moving forward in investing across various sectors and will increase its investments in the coming period.
3. Details Regarding Legal Actions:
(a) During the quarterly period, no lawsuit has been filed by or against the company, nor has any such notice been received.
(b) No information has been received regarding any lawsuit filed against or by the company's promoters or directors concerning disobedience of prevailing regulations or commission of a criminal offence.
(c) No information has been received regarding any lawsuit filed against any promoter or director for economic offenses.
4. Analysis Regarding Company's Share Transactions:
(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) Since share trading commenced from Shrawan 1, there was no share trading in this quarter.
5. Problems and Challenges:
General challenges involved in the course of market management and various competitions existing in the market are its challenges.
In addition, due to the US-Iran-Israel tensions, production costs have increased owing to excessive price increases in various raw materials and unexpected price hikes in transportation freight, which has added some challenges to expenditure management. By making the institution's products effective among the general customers in the market, maintaining the current market share, and adopting policies and strategies accordingly to capture additional market share, providing after-sales support and adopting austerity to some extent in expense management, it seems these challenges can be managed.
6. Corporate Governance:
The company is always committed to maintaining corporate governance. Accordingly, the company is committed to strengthening its internal control system by creating other necessary committees in the near future along with the currently existing Board of Directors. In addition, the company is moving forward by adopting prevailing laws, policy rules, directives, as well as recommendations from internal and external audits.
7. Declaration by the Chief Executive Regarding Truthfulness and Factual Accuracy:
I personally take responsibility regarding the accuracy of the information and statements mentioned in this report up to this date. 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 statements, notices, or information necessary for investors to make informed decisions have been concealed.