नेपाल वेयरहाउसिंग कम्पनी लिमिटेडको प्रथम त्रैमासिक वित्तीय विवरणNepal Warehousing Company First Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
STATEMENT OF FINANCIAL POSITION
As at 31st Ashwin 2083 (17th Oct. 2026)
| Particulars | As at 31st Ashwin 2083 (17th Oct. 2026) | As at 31st Ashwin 2082 (17th Oct.2025) | As at 32nd Ashadh 2083 (16th July 2026)-(Provisional) |
|---|---|---|---|
| ASSETS | |||
| Non-current assets | |||
| Property, plant and equipment (net) | 1,046,173,869 | 1,070,821,187 | 1,053,573,335 |
| Capital work in Progress | 485,520,435 | 429,813,070 | 476,644,913 |
| Intangible assets | 8,432,037 | 8,094,707 | 8,351,014 |
| Deferred tax asset | 71,832,158 | 56,581,131 | 71,832,158 |
| Total Non-Current Assets | 1,611,958,499 | 1,565,310,095 | 1,610,401,420 |
| Current Assets | |||
| Financial assets | |||
| Trade Receivables | 38,512,389 | 7,178,194 | 48,966,997 |
| Cash & cash equivalents | 3,668,468 | 3,506,139 | 9,170,625 |
| Bank balances other than above | - | - | - |
| Current tax assets | 6,087,383 | 3,159,420 | 6,087,383 |
| Other current assets | 129,238,257 | 122,590,078 | 125,711,194 |
| Total Current Assets | 177,506,497 | 136,433,831 | 189,936,200 |
| Total Assets | 1,789,464,998 | 1,701,743,928 | 1,800,337,620 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity share capital | 687,500,000 | 687,500,000 | 687,500,000 |
| Advance towards Share Capital | 209,890,000 | 209,890,000 | 209,890,000 |
| Other equity | (228,689,259) | (188,112,127) | (223,851,344) |
| Total Equity | 668,700,741 | 709,277,873 | 673,538,657 |
| Liabilities: | |||
| Non-current liabilities : | |||
| Financial liabilities | |||
| Borrowings | 1,020,000,000 | 969,365,467 | 1,000,000,000 |
| Total Non-Current Liabilities | 1,020,000,000 | 969,365,467 | 1,000,000,000 |
| Current Liabilities | |||
| Financial liabilities | |||
| Trade payables | 11,498,732 | 2,084,974 | 33,467,289 |
| Other financial liabilities | 53,373,868 | 20,201,377 | 57,022,205 |
| Bridge Gap Loan | - | - | - |
| Loan from Promoters | 35,500,000 | - | 35,500,000 |
| Provisions | 391,656 | 814,237 | 809,469 |
| Total Current Liabilities | 100,764,256 | 23,100,588 | 126,798,963 |
| Total Liabilities | 1,120,764,256 | 992,466,055 | 1,126,798,963 |
| Total Equity & Liabilities | 1,789,464,998 | 1,701,743,928 | 1,800,337,620 |
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For 1st Quarter 2083-084. 31st Ashwin 2083 (17th October 2026)
| Particulars | As at 31st Ashwin 2083 (17th Oct. 2026) | As at 31st Ashwin 2082 (17th Oct.2025) | As at 32nd Ashadh 2083 (16th July 2026)-(Provisional) |
|---|---|---|---|
| Income | |||
| Revenue from operation | 34,655,697 | 25,659,456 | 319,941,355 |
| Other income | - | - | - |
| Total income | 34,655,697 | 25,659,456 | 319,941,355 |
| Expenses | |||
| Direct Operating Expenses | 16,521,437 | 14,748,309 | 280,346,844 |
| Gross Margin | 18,134,260 | 10,911,147 | 39,594,511 |
| Employee benefits | 4,422,945 | 4,093,683 | 17,407,663 |
| Other expenses | 1,014,690 | 518,900 | 9,406,985 |
| EBITDA | 12,696,625 | 6,298,564 | 12,779,863 |
| Finance Cost | 9,739,980 | 9,029,709 | 36,691,217 |
| Profit/(Loss) Before Depreciation | 2,956,646 | (2,731,145) | (23,911,354) |
| Less:-Depreciation and amortization expense | 7,794,560 | 8,764,430 | 31,883,095 |
| Profit / (Loss) before Tax and Bonus | (4,837,915) | (11,495,575) | (55,794,449) |
| Employee Bonus | - | - | - |
| Profit/ (Loss) before Tax | (4,837,915) | (11,495,575) | (55,794,449) |
| Current Tax | - | - | - |
| Deferred Tax Income (Expense) | - | - | 13,592,366 |
| Net Profit/(Loss) after Tax | (4,837,915) | (11,495,575) | (42,202,082) |
Note:
1. The Figures are subject to change after finalization of Statutory Audit.
2. Above Financial Statements are prepared in accordance with Nepal Financial Reporting Standards.
3. Previous Year's figures are regrouped or reclassified wherever necessary.
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ नियम २६ को उपनियम (१) सँग सम्बन्धित आ.व. २०८३-०८४ को प्रथम त्रैमासिक प्रतिवेदन
१. वित्तीय विवरणः
(क) यस कम्पनीको प्रथम त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण र प्रमुख वित्तीय अनुपातहरु यसै साथ संलग्न गरिएको छ।
(ख) प्रमुख वित्तीय अनुपातहरु:
प्रति शेयर आम्दानी प्रति शेयर बजार मूल्य (रु) मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ (रु)
(.७०) ५०८.१० (७२२.०४) ९६.७४
२. व्यवस्थापकीय विश्लेषणः
यस अवधिमा कम्पनीले भण्डारणमा रहेको अन्नको संरक्षण कार्य मा ध्यान दिइरहेको, व्यवसाय वृद्धिको लागी विभिन्न व्यवसाय प्रबन्धनात्मक कार्य गरिरहेको छ। साथै विभिन्न माध्यम वाट किसानसँग प्रत्यक्ष जोडिने, किसान तथा अन्न व्यवसायीहरूलाई यस प्रकारको सुरक्षित भण्डारण प्रविधिको बारेमा जानकार गराउने कार्य गरिरहेकोले बजार बाट सकारात्मक प्रतिक्रिया आइरहेको छ।
३. कानूनी कारवाही सम्बन्धी विवरणः
(क) कम्पनीको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन।
(ख) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषणः
(क) धितोपत्र विनिमय बजारको खुल्ला बजार कारोबारले यस कम्पनीको शेयरको बजार मूल्य निर्धारण गर्ने हुँदा व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन ।
(ख) यस कम्पनीको त्रैमासिक अवधिको अन्तिम दिनको शेयर कारोबार सम्बन्धी विवरणः
अधिकतम मूल्य (रु) न्यूनतम मूल्य (रु) अन्तिम मूल्य (रु) कारोबार भएको कुल दिन कारोबार भएको सेयर संख्या
७६९ ५०२ ५०८.१० ६१ १५३६८९
५. समस्या तथा चुनौतीः
(क) अन्नको उत्पादनमा मौसमी प्रभाव पर्ने भए तापनि सोको बारेमा कृषक, अन्य अन्न व्यवसायी तथा उपभोक्ताहरू विज्ञ हुँदै गएकाले अन्न जम्मा गर्ने तथा भण्डारण गर्ने कार्यमा यसको प्रभाव क्रमशः कम हुँदै गएको देखिन्छ।
(ख) अन्नको उत्पादनको समयमा भण्डारण कार्य गरिने र आयातित अन्नको भण्डारणमा यो व्यवसाय निर्भर रहेकोले वर्षभरीनै पूर्ण क्षमतामा भण्डारण कार्य सञ्चालन गर्न केही कठिन हुने देखिन्छ ।
(ग) वित्तीय बजारमा ब्याजदरमा कमी आएको साथै उपभोक्ताहरूले यस आधुनिक सुरक्षित अन्न भण्डारण तथा यसको उपयोगिता तथा फाइदाको बारेमा यथेष्ट ज्ञान प्राप्त गरिरहेका र भण्डारण गरिएको अन्नलाई धितो राखी Warehouse Receipt Financing मार्फत बैंक लोन समेत प्राप्त गरी आफ्नो व्यावसायिक कारोबारलाई वृद्धि गरिरहेका कारण यस वर्ष कम्पनीको अन्न भण्डारणको माग अझ बढ्ने देखिन्छ ।
(घ) यस कम्पनीको १५००० मेट्रिक टन भण्डारण क्षमताको कपिलवस्तु युनिट परियोजना समेत निर्माण सम्पन्न हुन लागेको र केही समय लगत्तै सञ्चालनमा आउने भएकाले कम्पनीको आयमा समेत उल्लेख्य वृद्धि हुने देखिन्छ ।
६. संस्थागत सुशासनः
कम्पनीको संस्थागत सुशासन कायम राख्न सञ्चालक समिति र कम्पनी व्यवस्थापन सदैव प्रतिबद्ध रहेको छ। सोही अनुरूप, वर्तमान अवस्थामा सञ्चालक समिति लगायत अन्य गठित समितिहरूसँग समन्वय गर्दै आन्तरिक नियन्त्रण प्रणाली मजबुत बनाउन कम्पनी प्रतिबद्ध रहेको छ। साथै कम्पनीले प्रचलित कानून, नीति नियम, निर्देशनहरू एवम् बाह्य लेखापरीक्षणको सुझाव अवलम्बन गरी कार्य अगाडि बढाइरहेको छ।
७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषः
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उद्घोष गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।
STATEMENT OF FINANCIAL POSITION
As at 31st Ashwin 2083 (17th Oct. 2026)
| Particulars | As at 31st Ashwin 2083 (17th Oct. 2026) | As at 31st Ashwin 2082 (17th Oct.2025) | As at 32nd Ashadh 2083 (16th July 2026)-(Provisional) |
|---|---|---|---|
| ASSETS | |||
| Non-current assets | |||
| Property, plant and equipment (net) | 1,046,173,869 | 1,070,821,187 | 1,053,573,335 |
| Capital work in Progress | 485,520,435 | 429,813,070 | 476,644,913 |
| Intangible assets | 8,432,037 | 8,094,707 | 8,351,014 |
| Deferred tax asset | 71,832,158 | 56,581,131 | 71,832,158 |
| Total Non-Current Assets | 1,611,958,499 | 1,565,310,095 | 1,610,401,420 |
| Current Assets | |||
| Financial assets | |||
| Trade Receivables | 38,512,389 | 7,178,194 | 48,966,997 |
| Cash & cash equivalents | 3,668,468 | 3,506,139 | 9,170,625 |
| Bank balances other than above | - | - | - |
| Current tax assets | 6,087,383 | 3,159,420 | 6,087,383 |
| Other current assets | 129,238,257 | 122,590,078 | 125,711,194 |
| Total Current Assets | 177,506,497 | 136,433,831 | 189,936,200 |
| Total Assets | 1,789,464,998 | 1,701,743,928 | 1,800,337,620 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity share capital | 687,500,000 | 687,500,000 | 687,500,000 |
| Advance towards Share Capital | 209,890,000 | 209,890,000 | 209,890,000 |
| Other equity | (228,689,259) | (188,112,127) | (223,851,344) |
| Total Equity | 668,700,741 | 709,277,873 | 673,538,657 |
| Liabilities: | |||
| Non-current liabilities : | |||
| Financial liabilities | |||
| Borrowings | 1,020,000,000 | 969,365,467 | 1,000,000,000 |
| Total Non-Current Liabilities | 1,020,000,000 | 969,365,467 | 1,000,000,000 |
| Current Liabilities | |||
| Financial liabilities | |||
| Trade payables | 11,498,732 | 2,084,974 | 33,467,289 |
| Other financial liabilities | 53,373,868 | 20,201,377 | 57,022,205 |
| Bridge Gap Loan | - | - | - |
| Loan from Promoters | 35,500,000 | - | 35,500,000 |
| Provisions | 391,656 | 814,237 | 809,469 |
| Total Current Liabilities | 100,764,256 | 23,100,588 | 126,798,963 |
| Total Liabilities | 1,120,764,256 | 992,466,055 | 1,126,798,963 |
| Total Equity & Liabilities | 1,789,464,998 | 1,701,743,928 | 1,800,337,620 |
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For 1st Quarter 2083-084. 31st Ashwin 2083 (17th October 2026)
| Particulars | As at 31st Ashwin 2083 (17th Oct. 2026) | As at 31st Ashwin 2082 (17th Oct.2025) | As at 32nd Ashadh 2083 (16th July 2026)-(Provisional) |
|---|---|---|---|
| Income | |||
| Revenue from operation | 34,655,697 | 25,659,456 | 319,941,355 |
| Other income | - | - | - |
| Total income | 34,655,697 | 25,659,456 | 319,941,355 |
| Expenses | |||
| Direct Operating Expenses | 16,521,437 | 14,748,309 | 280,346,844 |
| Gross Margin | 18,134,260 | 10,911,147 | 39,594,511 |
| Employee benefits | 4,422,945 | 4,093,683 | 17,407,663 |
| Other expenses | 1,014,690 | 518,900 | 9,406,985 |
| EBITDA | 12,696,625 | 6,298,564 | 12,779,863 |
| Finance Cost | 9,739,980 | 9,029,709 | 36,691,217 |
| Profit/(Loss) Before Depreciation | 2,956,646 | (2,731,145) | (23,911,354) |
| Less:-Depreciation and amortization expense | 7,794,560 | 8,764,430 | 31,883,095 |
| Profit / (Loss) before Tax and Bonus | (4,837,915) | (11,495,575) | (55,794,449) |
| Employee Bonus | - | - | - |
| Profit/ (Loss) before Tax | (4,837,915) | (11,495,575) | (55,794,449) |
| Current Tax | - | - | - |
| Deferred Tax Income (Expense) | - | - | 13,592,366 |
| Net Profit/(Loss) after Tax | (4,837,915) | (11,495,575) | (42,202,082) |
Note:
1. The Figures are subject to change after finalization of Statutory Audit.
2. Above Financial Statements are prepared in accordance with Nepal Financial Reporting Standards.
3. Previous Year's figures are regrouped or reclassified wherever necessary.
First Quarterly Report of F.Y. 2083-084 Related to Sub-rule (1) of Rule 26 of Annexure 14 of the Securities Registration and Issue Regulations, 2073
1. Financial Statement:
(a) Balance Sheet, Profit and Loss Statement and Key Financial Ratios for the first quarter period of this company are attached herewith.
(b) Key Financial Ratios:
Earnings Per Share Market Price Per Share (Rs.) Price Earnings Ratio Net Worth Per Share (Rs.)
(.70) 508.10 (722.04) 96.74
2. Management Analysis:
During this period, the company has been focusing on protecting the food grains in storage and undertaking various business management activities for business growth. Also, by directly connecting with farmers through various mediums, educating farmers and grain traders about such safe storage technology, positive feedback is being received from the market.
3. Details Regarding Legal Proceedings:
(a) No information has been received regarding any lawsuit filed by or against the company's promoter or director for violation of prevailing rules or committing criminal offences.
(b) No information has been received regarding any lawsuit filed against any promoter or director for committing financial crimes.
4. Analysis Concerning Share Trading of Organized Entity:
(a) Management has no comment in this regard as the open market trading of the stock exchange determines the market price of this company's shares.
(b) Details regarding share trading on the last day of the quarterly period of this company:
Maximum Price (Rs.) Minimum Price (Rs.) Closing Price (Rs.) Total Days Traded Total Number of Shares Traded
769 502 508.10 61 153689
5. Problems and Challenges:
(a) Although grain production has seasonal effects, as farmers, other grain traders, and consumers are becoming aware of it, its effect on collecting and storing grain appears to be gradually decreasing.
(b) Storage activity is carried out during grain production time and as business relies on the storage of imported grains, operating storage activities at full capacity throughout the year appears to be somewhat difficult.
(c) Interest rates in the financial market have decreased, and consumers have gained sufficient knowledge about this modern safe grain storage and its utility and benefits, and are expanding their commercial business by getting bank loans using stored grains as collateral through Warehouse Receipt Financing, due to which the demand for grain storage of the company is expected to increase further this year.
(d) The construction of the company's 15,000 metric ton storage capacity Kapilvastu unit project is also about to be completed and will come into operation soon, so the company's income is also expected to increase significantly.
6. Corporate Governance:
The board of directors and company management are always committed to maintaining corporate governance of the company. Accordingly, at present, the company is committed to strengthening internal control systems in coordination with the board of directors and other formed committees. Also, the company is advancing work by adhering to prevailing laws, policy rules, directives, and suggestions of external audits.
7. Disclosure of Chairman/Chief Executive Regarding Truth and Factuality:
I personally take responsibility for the accuracy of the information and details mentioned in this report up to today's date. Also, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no details, notice, and information necessary for investors to make informed decisions have been concealed.