होटल फरेस्ट इन लिमिटेडको वित्तीय विवरण सार्वजनिकHotel Forest Inn Limited Financial Statement Published
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
Statement of Financial Position (Unaudited)
as at Ashad 32, 2083 (16th July, 2026)
| NRs. | ||||||
| Particulars As at Ashad | 32, | 2083 | 30, | 2082 | 32, | 2082 |
| Assets | ||||||
| Non-Current Assets | ||||||
| Property, Plant and Equipment | 4,087,462,502 | 4,106,603,458 | 4,159,877,436 | |||
| Capital Work-in-Progress | 10,250,661 | - | - | |||
| Intangible Assets | 9,957,387 | 10,331,632 | 11,410,572 | |||
| Total Non-Current Assets | 4,107,670,550 | 4,116,935,090 | 4,171,288,008 | |||
| Current Assets | ||||||
| Inventories | 12,548,182 | 14,186,403 | 15,235,447 | |||
| Financial Assets | - | - | - | |||
| Trade Receivables | 8,758,632 | 6,757,850 | 39,795,461 | |||
| Cash and Cash Equivalents | 6,017,298 | 4,298,149 | 67,573,202 | |||
| Other Current Assets | 267,578,188 | 267,762,257 | 251,394,825 | |||
| Total Current Assets | 294,902,300 | 293,004,660 | 373,998,934 | |||
| Total Assets | 4,402,572,850 | 4,409,939,750 | 4,545,286,942 | |||
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 2,000,000,000 | 2,000,000,000 | 1,600,000,000 |
| Retained Earnings | (484,002,793) | (420,523,874) | (239,434,186) |
| Other Equity | 629,636,693 | 630,758,693 | 643,565,658 |
| Total Equity | 2,145,633,900 | 2,210,234,819 | 2,004,131,472 |
LIABILITES
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 1,892,404,548 | 1,796,276,285 | 2,110,241,678 |
| Deferred Tax Liabilities (net) | 167,927,624 | 167,927,624 | 167,927,624 |
| Others | 37,772,673 | 38,654,472 | 44,827,045 |
| Total Non-Current Liabilities | 2,098,104,845 | 2,002,858,381 | 2,322,996,347 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 43,993,000 | 99,946,000 | 162,086,000 |
| Trade Payables | 61,828,331 | 40,141,865 | 40,110,348 |
| Others | 49,113,962 | 54,248,296 | 9,090,082 |
| Other Current Liabilities | 3,898,812 | 2,510,389 | 6,872,692 |
| Total Current Liabilities | 158,834,105 | 196,846,549 | 218,159,122 |
| Total Liabilities | 2,256,938,950 | 2,199,704,931 | 2,541,155,470 |
| Total Equity and Liabilities | 4,402,572,850 | 4,409,939,750 | 4,545,286,942 |
Statement of Financial Performance
Year Ended Ashad 32, 2083 (16th July, 2026)
| Particulars Quarter Ended Ashad | 32, | 2083 | 30, | 2082 | 32, | 2082 | 32, | 2083 | 32, | 2082 |
| Income | ||||||||||
| Revenue from operations | 58,190,372 | 41,864,968 | 55,705,716 | 190,335,455 | 136,311,762 | |||||
| Other income | 1,174,199 | 1,701,521 | - | 6,026,837 | 48,053 | |||||
| Total income (I) | 59,364,571 | 43,566,488 | 55,705,716 | 196,362,292 | 136,359,814 | |||||
| Expenses | ||||||||||
| Cost of Sales | 22,215,092 | 15,711,488 | 23,272,623 | 72,336,631 | 60,843,926 | |||||
| Employee Benefit Expenses | 25,116,566 | 21,318,298 | 20,921,301 | 87,882,730 | 78,278,813 | |||||
| Finance Costs | 34,428,810 | 34,449,281 | 86,267,598 | 155,410,318 | 87,998,653 | |||||
| Depreciation And Amortization Expense | 19,173,938 | 18,178,835 | 16,394,929 | 74,515,398 | 44,993,228 | |||||
| Other Operating And General Expenses | 17,861,895 | 5,569,195 | 57,857,888 | 39,928,078 | 27,316,248 | |||||
| Advertising And Sales Promotion | 1,560,613 | 933,873 | 1,460,839 | 4,253,328 | 2,025,913 | |||||
| Brand Operator Fee | 2,486,577 | 1,467,678 | 2,277,005 | 6,604,417 | 6,891,429 | |||||
| Total expenses (II) | 122,843,491 | 97,628,646 | 208,452,182 | 440,930,899 | 308,348,210 | |||||
| Profit / (Loss) before tax (I-II) | (63,478,920) | (54,062,158) | (152,746,466) | (244,568,608) | (171,988,396) | |||||
| Tax expense : | ||||||||||
| Current tax | - | - | - | - | - | |||||
| Total Tax expense (IV) | - | - | - | - | - | |||||
| Net Profit / (Loss) after tax (III-IV) | (63,478,920) | (54,062,158) | (152,746,466) | (244,568,608) | (171,988,396) | |||||
अनुसूची-१४ (नियम २६ को उपनियम (१) संग सम्बन्धित) त्रैमासिक प्रतिवेदनमा समावेश गर्नुपर्ने विवरण आ.व. २०८२/२०८३ को (असार मसान्त सम्म) त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण
(क) आ.व.२०८२/२०८३ को त्रैमासिक अवधिको वासवात, नाफा नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरु सम्बन्धी विवरण:
| प्रति शेयर आम्दानी त्रैमासिक : | (१२.२३) | (५२.६६) | १०७.२८ |
| प्रति शेयर कुल सम्पत्तिको मुल्य : | २२०.१३ | १.८६ |
२. व्यवस्थापकीय विश्लेषणः
(क) कम्पनीको नाफा र नगद प्रवाहमा असर पर्ने खालका घटनाहरूः यस त्रैमासिक अवधिमा कम्पनीको नाफा तथा नगद प्रवाहमा उल्लेखनीय असर पर्ने कुनै विशेष घटना घटेको छैन ।
३. कानूनी कारवाही सम्बन्धी विवरणः
(क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको बिरुद्ध कुनै मुद्दा दायर भएको भएः सो नभएको ।
(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए: नभएको ।
(ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भएः सो नभएको ।
४. संगठित संस्थाको शेयर कारोवार सम्बन्धी विश्लेषण
(क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणाः
धितोपत्र बजारमा हाल देखिएको उतारचढाव, लगानीकर्ताको मनोविज्ञान, तरलता अवस्था तथा शेयर खरिद-बिक्रीमा आउने परिवर्तनको प्रभाव यस कम्पनीको शेयर कारोबारमा समेत परेको देखिन्छ । बजारमा कहिले शेयर मूल्यमा वृद्धि तथा कहिले संकुचनको अवस्थादेखिए तापनि कम्पनीको वित्तीय अवस्था, कारोबारको स्थितितथा समग्र प्रदर्शनलाई मूल्याङ्कन गर्दा कम्पनी सन्तोषजनक अवस्थाभै रहेको देखिन्छ ।
(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोवार भएको कूल दिन तथा कारोवार संख्या
शेयरको अधिकतम मूल्य (रु.) शेयरको न्यूनतम मूल्य (रु.) शेयरको अन्तिम मूल्य (रु.) कारोबार भएको कुल दिन
१,३८६/- ६३५/- ६४४/- ६४
५. समस्या तथा चुनौतिः
नेपालको पर्यटन तथा होटल व्यवसाय क्षेत्रमा बजार प्रतिष्पर्धा, सञ्चालन लागतमा वृद्धि, दक्ष जनशक्तिको अभाव, आर्थिक गतिविधिमा आउने उतारचढाव, पर्यटक आगमनको अवस्थिति, विपणन चुनौती, नीतिगत परिवर्तन तथा समग्र आर्थिक परिस्थितिको प्रभाव देखिने गरेको छ। साथै, बैंकिङ ब्याजदर, सञ्चालन तथा व्यवस्थापन खर्च, सेवा गुणस्तर कायम राख्रुपर्ने आवश्यकता, प्रविधिको प्रयोग तथा ग्राहकको बदलिदो अपेक्षाले समेत होटल व्यवसायमा चुनौती सिर्जना गर्ने गरेको अवस्था रहेको छ । तथापि कम्पनीले उपलब्ध स्रोत तथा व्यवस्थापन क्षमताको उचित परिचालन गर्दै आफ्नो व्यवसाय सञ्चालनलाई सन्तुलित एवं प्रभावकारी रूपमा अगाडि बढाइरहेको छ ।शेयर कारोबारमा आएका समस्या र चुनौतीहरूको समाधान गर्नका लागि केहि रानिborder/नीतिहरू यहाँ दिइएको छ ।
(क) अध्ययन र अनुसन्धान: शेयर कारोबारमा प्रवेश गर्दा पहिलो पटक अध्ययन गर्नु अत्यन्त महत्वपूर्ण छ । केहि समय लगाउनेर प्रमुख समस्या र चुनौतीहरूलाई पहिचान मात्रै यहाँलाई उपयुक्त प्रावधान प्रदान गरिएको छ ।
(ख) निवेशकको ज्ञान र परिप्रेक्ष्य: निवेशकलाई शेयर बजारको प्रावधान, कामकाज, निवेश संघर्ष, विपत्तिहरू, अनुसन्धान गर्दै आवश्यक जानकारी प्रदान गर्ने आवश्यक छ ।
(ग) दिनवित्तीय नियमितता: शेयर कारोबारमा नियमितता राख्दा निवेशकले अधिक परिस्थितिक परिपर्णता अनुभव गर्न सक्छ । दिनवित्तीय लेखा-बही, मूल्यमा पर्याप्त अध्ययन, प्रतिष्ठित बजार विश्लेषण गर्न निवेशकलाई मद्दत पुऱ्याउँदछ ।
६. संस्थागत सुशासन:
संस्थागत सुशासन संरचना संगठन वा संस्थाबारे अधिक शुद्धता, प्रशासन, नियमितता, र प्रदायक्ता अवगत गराउनका लागि विभिन्न व्यवस्थापनका कदमहरूलाई सम्मिलित गर्दछ । यसले संस्थागत सुशासनको प्रभावशिलता, कार्यप्रणालीको अद्यावधिकता, र संवाद सञ्चालनका लागि माध्यम प्रदान गर्दछ । यहाँ केहि महत्वपूर्ण कदमहरूको विवरण दिइएको छ ।
(क) संस्था निर्माण र प्रशासनः संस्थागत सुशासनको पहिलो कदम संस्था निर्माण र प्रशासनमा छ । सुशासन नीति, विशेषतः प्रशासनिक प्रक्रिया, अनुशासन निर्धारण, प्रबन्धन प्रक्रिया र नियम र विनियमहरूको पालन गर्दा आवश्यक छ ।
(ख) नियमितता र अद्यावधिकता: संस्थागत सुशासनको अर्को महत्त्वपूर्ण पहिलो कदम नियमितता र अद्यावधिकताको लागि हो। नियमितता सुनिश्चित गर्दा संस्थाबारे निरीक्षण, साक्षरता, नियमित अनुसन्धान र परीक्षणका लागि उपाय निर्धारित गर्न सकिन्छ ।
(ग) सूचना प्रविधिकरण: संस्थागत सुशासनको एक अद्यावधिक कदम सूचना प्रविधिकरणको विकास हो । डिजिटल प्लेटफर्म, नेटवर्कड, सूचना सुरक्षा, डेटा प्रबन्धनका लागि उपायहरू विकसित गर्दा संस्थाको सूचना प्रविधिकरण प्रदान गर्दछ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषकः
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसुचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Statement of Financial Position (Unaudited)
as at Ashad 32, 2083 (16th July, 2026)
| NRs. | ||||||
| Particulars As at Ashad | 32, | 2083 | 30, | 2082 | 32, | 2082 |
| Assets | ||||||
| Non-Current Assets | ||||||
| Property, Plant and Equipment | 4,087,462,502 | 4,106,603,458 | 4,159,877,436 | |||
| Capital Work-in-Progress | 10,250,661 | - | - | |||
| Intangible Assets | 9,957,387 | 10,331,632 | 11,410,572 | |||
| Total Non-Current Assets | 4,107,670,550 | 4,116,935,090 | 4,171,288,008 | |||
| Current Assets | ||||||
| Inventories | 12,548,182 | 14,186,403 | 15,235,447 | |||
| Financial Assets | - | - | - | |||
| Trade Receivables | 8,758,632 | 6,757,850 | 39,795,461 | |||
| Cash and Cash Equivalents | 6,017,298 | 4,298,149 | 67,573,202 | |||
| Other Current Assets | 267,578,188 | 267,762,257 | 251,394,825 | |||
| Total Current Assets | 294,902,300 | 293,004,660 | 373,998,934 | |||
| Total Assets | 4,402,572,850 | 4,409,939,750 | 4,545,286,942 | |||
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 2,000,000,000 | 2,000,000,000 | 1,600,000,000 |
| Retained Earnings | (484,002,793) | (420,523,874) | (239,434,186) |
| Other Equity | 629,636,693 | 630,758,693 | 643,565,658 |
| Total Equity | 2,145,633,900 | 2,210,234,819 | 2,004,131,472 |
LIABILITIES
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 1,892,404,548 | 1,796,276,285 | 2,110,241,678 |
| Deferred Tax Liabilities (net) | 167,927,624 | 167,927,624 | 167,927,624 |
| Others | 37,772,673 | 38,654,472 | 44,827,045 |
| Total Non-Current Liabilities | 2,098,104,845 | 2,002,858,381 | 2,322,996,347 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 43,993,000 | 99,946,000 | 162,086,000 |
| Trade Payables | 61,828,331 | 40,141,865 | 40,110,348 |
| Others | 49,113,962 | 54,248,296 | 9,090,082 |
| Other Current Liabilities | 3,898,812 | 2,510,389 | 6,872,692 |
| Total Current Liabilities | 158,834,105 | 196,846,549 | 218,159,122 |
| Total Liabilities | 2,256,938,950 | 2,199,704,931 | 2,541,155,470 |
| Total Equity and Liabilities | 4,402,572,850 | 4,409,939,750 | 4,545,286,942 |
Statement of Financial Performance
Year Ended Ashad 32, 2083 (16th July, 2026)
| Particulars Quarter Ended Ashad | 32, | 2083 | 30, | 2082 | 32, | 2082 | 32, | 2083 | 32, | 2082 |
| Income | ||||||||||
| Revenue from operations | 58,190,372 | 41,864,968 | 55,705,716 | 190,335,455 | 136,311,762 | |||||
| Other income | 1,174,199 | 1,701,521 | - | 6,026,837 | 48,053 | |||||
| Total income (I) | 59,364,571 | 43,566,488 | 55,705,716 | 196,362,292 | 136,359,814 | |||||
| Expenses | ||||||||||
| Cost of Sales | 22,215,092 | 15,711,488 | 23,272,623 | 72,336,631 | 60,843,926 | |||||
| Employee Benefit Expenses | 25,116,566 | 21,318,298 | 20,921,301 | 87,882,730 | 78,278,813 | |||||
| Finance Costs | 34,428,810 | 34,449,281 | 86,267,598 | 155,410,318 | 87,998,653 | |||||
| Depreciation And Amortization Expense | 19,173,938 | 18,178,835 | 16,394,929 | 74,515,398 | 44,993,228 | |||||
| Other Operating And General Expenses | 17,861,895 | 5,569,195 | 57,857,888 | 39,928,078 | 27,316,248 | |||||
| Advertising And Sales Promotion | 1,560,613 | 933,873 | 1,460,839 | 4,253,328 | 2,025,913 | |||||
| Brand Operator Fee | 2,486,577 | 1,467,678 | 2,277,005 | 6,604,417 | 6,891,429 | |||||
| Total expenses (II) | 122,843,491 | 97,628,646 | 208,452,182 | 440,930,899 | 308,348,210 | |||||
| Profit / (Loss) before tax (I-II) | (63,478,920) | (54,062,158) | (152,746,466) | (244,568,608) | (171,988,396) | |||||
| Tax expense : | ||||||||||
| Current tax | - | - | - | - | - | |||||
| Total Tax expense (IV) | - | - | - | - | - | |||||
| Net Profit / (Loss) after tax (III-IV) | (63,478,920) | (54,062,158) | (152,746,466) | (244,568,608) | (171,988,396) | |||||
Schedule-14 (Related to Sub-rule (1) of Rule 26) Details to be Included in Quarterly Report Details for Quarterly Period of F.Y. 2082/2083 (Up to Ashar End)
1. Financial Details
(A) Balance Sheet, Profit and Loss related details for the quarterly period of F.Y. 2082/2083 are attached herewith.
(B) Details regarding key financial ratios:
| Quarterly Earnings Per Share : | (12.23) | (52.66) | 107.28 |
| Total Assets Value Per Share : | 220.13 | 1.86 |
2. Managerial Analysis:
(A) Events affecting the company's profit and cash flow: No special event has occurred in this quarterly period that significantly impacts the company's profit and cash flow.
3. Details Regarding Legal Proceedings:
(A) If any lawsuit has been filed by or against the corporate body during the quarterly period: None.
(B) If any lawsuit has been filed by or against the promoter or director of the corporate body regarding disobedience of prevailing rules or criminal offence: None.
(C) If any lawsuit has been filed against any promoter or director regarding economic offence: None.
4. Analysis Regarding Share Transactions of Corporate Body
(A) Management's opinion regarding trading of shares of the corporate body in the securities market:
The fluctuations currently seen in the securities market, investor psychology, liquidity conditions, and changes in share trading seem to have also affected the trading of this company's shares. Although the market sometimes shows share price appreciation and sometimes contraction, evaluating the company's financial condition, transaction status, and overall performance shows that the company remains in a satisfactory state.
(B) Maximum, minimum, closing price of shares during the quarterly period, total days traded and transaction volume
Maximum Share Price (Rs.) Minimum Share Price (Rs.) Closing Share Price (Rs.) Total Days Traded
1,386/- 635/- 644/- 64
5. Problems and Challenges:
In Nepal's tourism and hotel industry sector, market competition, increase in operational costs, lack of skilled manpower, fluctuations in economic activities, tourist arrival patterns, marketing challenges, policy changes, and the impact of overall economic circumstances are being observed. Moreover, banking interest rates, operational and management expenses, the need to maintain service quality, technology adoption, and changing customer expectations have also created challenges in the hotel business. Nonetheless, the company is moving forward in a balanced and effective manner in operating its business by properly utilizing available resources and management capacity. Some policies for addressing problems and challenges arising in share trading are given here.
(A) Study and Research: When entering share trading, studying for the first time is extremely important. By dedicating some time, only identifying the major problems and challenges provides suitable provisions.
(B) Investor Knowledge and Perspective: It is necessary to provide essential information to investors while researching share market provisions, functioning, investment struggles, crises.
(C) Financial Regularity: Maintaining regularity in share transactions enables investors to experience greater situational maturity. Adequate study of day-to-day accounts, prices, and reputable market analysis helps investors.
6. Corporate Governance:
Corporate governance structure incorporates various managerial steps to provide greater integrity, administration, regularity, and accountability regarding the organization or institution. It provides a medium for corporate governance effectiveness, system updating, and communication. A description of some key steps is provided here.
(A) Institutional Establishment and Administration: The first step in corporate governance lies in institution building and administration. Governance policy, especially administrative procedure, establishing discipline, management procedure, and following rules and regulations are essential.
(B) Regularity and Updating: Another important first step in corporate governance is for regularity and updating. Ensuring regularity allows determining measures for inspection, literacy, regular research, and testing regarding the institution.
(C) Information Technology Integration: One updated step of corporate governance is the development of information technology integration. Developing solutions for digital platforms, networking, information security, and data management provides information technology integration for the organization.
7. Chief Executive's Declaration on Truth and Factuality:
I personally take responsibility regarding the accuracy of information and details mentioned in this report up to today's date. Furthermore, I declare that to the best of my knowledge and understanding, the details stated in this report are true, factual, and complete, and no details, notices, or information required for investors to make informed decisions have been concealed.