कालिञ्चोक दर्शन लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणKalinchowk Darshan Limited Fourth Quarter Financial Statement

Kalinchowk ...

Kathm...

Consolidated Statement of Financial Position

As on 32th Ashadh 2083 (16th July 2026)

Particulars Upto this Quarter ending on 32nd Ashadh 2083(16th July 2026) (Unaudited) Corresponding Previous Quarter ending on 32nd Ashadh 2082 (16th July 2025) (Audited)

ASSETS

NON CURRENT ASSETS

Property, plant & equipment (Net block) 482,095,444 483,835,4?

Intangible Assets 135,065 168,8?

Right of Use Assets 3,638,504 686,0?

Deferred tax assets (Net) - -

Investment Property - 204,199,1?

Financial assets

Other non current assets - 300,0?

Investment in Subsidiary	-	-
Investment in Associate	217,581,522	-

Financial Assets Carried at Amortised Cost 2,087,125 37,087,1?

CURRENT ASSETS

Inventory 928,593 320,0?

Financial assets

Trade and other receivable 4,473,327 8,397,1?

Cash & cash equivalents 27,767,065 52,749,3?

Other financial assets 29,953,500 80,847,5?

Other current assets 6,191,434 13,424,1?

TOTAL ASSETS 774,851,580 882,014,82?

EQUITY & LIABILITIES

EQUITY

Equity share capital 630,000,000 600,000,0?

Reserve & surplus 60,894,287 32,686,6?

Advance for Share Capital - 113,097,0?

NON-CONTROLLING INTEREST - 31,621,8?

NON-CURRENT LIABILITIES

Long Term Borrowings 15,377,859 43,015,8?

Deferred tax liabilities(Net) 26,994,166 22,066,5?

Lease Liabilities 3,010,307 158,5?

CURRENT LIABILITIES

Financial liabilities

Trade and other payables 7,005,223 5,001,7?

Darshan Limited

...andu, Nepal

Statement of Unaudited Financial Position

As on 32nd Ashadh 2083 (16th July 2026)

Holding Balance

Upto this Quarter ending on 30th Chaitra 2082(13th April 2026) (Unaudited) Upto this Quarter ending on 32nd Ashadh 2083(16th July 2026) (Unaudited) Corresponding Previous Quarter ending on 32nd Ashadh 2082 (16th July 2025) (Audited) Upto this Quarter ending on 30th Chaitra 2082(13th April 2026) (Unaudited)

478,885,926 482,095,444 483,835,414 478,885,926

143,507 135,065 168,832 143,507

3,875,038 3,638,504 686,024 3,875,038

- - - -

- - - -

300,000 - 300,000 300,000

- - 214,778,640 -

214,880,284 214,700,000 - 214,700,000

2,043,563 2,087,125 2,087,125 2,043,563

- 928,593 320,000 -

24,300,278 4,473,327 8,315,147 24,300,278

26,463,092 27,767,065 11,944,412 26,463,092

11,738,853 29,953,500 847,596 11,738,853

64,191,352 6,191,434 12,998,736 64,191,351

826,821,892 771,970,058 736,281,926 826,641,607

630,000,000 630,000,000 600,000,000 630,000,000

50,199,114 58,012,765 31,907,252 50,018,830

- - - -

- - - -

27,465,219 15,377,859 43,015,896 27,465,219

26,419,881 26,994,166 22,066,596 26,419,881

3,165,782 3,010,307 158,559 3,165,782

Trade and other payables 7,805,233 5,001,7?

Current Portion of Non-Current liabilities 30,077,134 33,750,00?

Current Portion of Lease Liabilities 692,592 616,4?

Other Current Liabilities - -

TOTAL EQUITY & LIABILITIES 774,851,580 882,014,82?

Kalinchowk Limited

Kathmandu, Nepal

Consolidated Statement of Profit or Loss

For the Quarter Ending 32nd Ashadh 2080 (16th July 2023)

Particulars Upto this Quarter ending on 32nd Ashadh 2080 (16th July 2023) (Unaudited) Corresponding Previous Year ending on 32nd Ashadh 2079 (16th July 2022) (Audited)

INCOME

Revenue 90,479,137 80,5?

Cost of revenue 3,746,157 2,9?

Revenue from operations 86,732,979 77,5?

Expenses

Employee benefit expenses 19,639,225 13,4?

Depreciation and Amortization 14,673,548 14,6?

Other expenses 21,117,978 11,3?

Profit / (loss) from operations 31,302,229 38,1?

Other income 36,177,440 1,6?

Finance Costs 5,278,426 9,2?

Loss on loss of control of Subsidiary	436,871	-
Share of profit of Associate (Equity Method)	2,881,522	-

Profit/loss before tax 64,645,894 30,52?

Less: Tax

Current tax - (20?

Deferred tax income/(expense) (4,912,905) (1,61?

Net profit/(loss) for the year 59,732,989 28,71?

Profit Attributable to:

Non Controlling Interests (53,553) 8?

Shareholders of KDL (342,570) 28,63?

Earning per share (Annualized)

Basic 9.48 -

Diluted 9.48 -

74	65,453,801	7,805,233	4,767,160	65,453,801
00	23,310,860	30,077,134	33,750,000	23,310,860
63	722,814	692,592	616,463	722,814

- 84,392 - - 84,392

9 826,821,892 771,970,058 736,281,926 826.641.607

Darshan Limited

Kathmandu, Nepal

Statement of Unaudited Profit or Loss

Quarter ended Ashadh 2083 (16th July 2026)

Balance Holding Balance

Quarter ending 32nd Ashadh 2082 (16th July 2025) (Audited) Upto this Quarter ending on 30th Chaitra 2082(13th April 2026) (Unaudited) Upto this Quarter ending on 32nd Ashadh 2083(16th July 2026) (Unaudited) Corresponding Previous Quarter ending on 32nd Ashadh 2082 (16th July 2025) (Audited) Upto this Quarter ending on 30th Chaitra 2082(13th April 2026) (Unaudited)

579,654 67,370,048 89,694,947 79,355,204 66,585,858

993,770 3,267,489 3,746,157 2,993,770 3,267,489

85,884 64,102,560 85,948,789 76,361,434 63,318,369

35,314 15,478,946 19,605,225 13,435,314 15,444,946

53,589 10,563,824 14,509,295 14,653,589 10,399,572

72,264 16,104,954 20,230,712 10,962,603 15,217,688

24,717 21,954,836 31,603,557 37,309,929 22,256,163

34,574 35,883,775 36,177,440 1,648,999 35,883,775

32,743 4,205,589 5,168,966 9,227,550 4,096,129

- 436,871 - - -

- 180,284 - - -

6,548 53,813,305 62,612,030 29,731,378 54,043,809

01,732) - - - -

10,805) (4,353,284) (4,927,570) (1,610,805) (4,353,284)

4,012 49,460,022 57,684,461 28,120,574 49,690,525

30,229 (53,553) - - -

33,783 (342,570) - - -

4.77 10.47 9.16 4.69 10.52

4.77 10.47 9.16 4.69 10.52