पाल्पा सिमेन्टको वित्तीय विवरण सार्वजनिकPalpa Cement Industries Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
STATEMENT OF FINANCIAL POSITION
As at 16th July, 2026 (Ashad 32, 2083)
Particulars (Unaudited) 16th July, 2026 (Ashad 32, 2083) (Audited) 16th July, 2025 (Ashad 32, 2082)
| Assets | ||
| Non Current Assets | ||
| Property, Plant & Equipment | 7,591,712,513 | 7,744,471,498 |
| Intangible Assets | 256,000 | - |
| Investment | 492,500,000 | 472,500,000 |
| Deferred Tax Assets | - | - |
| Other Non-Current Assets | 15,060,748 | 6,359,748 |
| Total Non Current Assets | 8,099,529,261 | 8,223,331,246 |
| Current Assets | ||
| Inventories | 1,427,460,311 | 2,253,134,378 |
| Financial Assets | ||
| Trade Receivables | 498,996,461 | 512,917,123 |
| Cash & Cash Equivalent | 138,181,179 | 160,016,796 |
| Financial Asset at Amortized Cost | 3,000,000 | 3,000,000 |
| Others | 72,921,554 | 84,011,454 |
| Other Current Assets | 68,416,682 | 73,395,806 |
| Income Tax Assets (Net) | 6,575,554 | 5,371,869 |
| Total Current Assets | 2,215,551,742 | 3,091,847,427 |
| Total Assets | 10,315,081,003 | 11,315,178,673 |
| Equity & Liabilities | ||
| Equity | ||
| Equity Share Capital | 3,750,000,000 | 3,000,000,000 |
| Other Equity | 1,093,256,571 | 1,072,196,442 |
| Total Equity | 4,843,256,571 | 4,072,196,442 |
| Non Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Borrowings | 4,562,186,421 | 5,667,701,697 |
| Other Financial Liabilities | 11,526,416 | 11,693,977 |
| Provisions | - | - |
| Deferred Tax Liabilities | 202,496,600 | 200,472,216 |
| Total Non Current Liabilities | 4,776,209,438 | 5,879,867,890 |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | 199,813,110 | 137,421,992 |
| Short Term Borrowings | 349,200,280 | 757,969,749 |
| Other Current Financial Liabilities | 48,515,469 | 83,867,215 |
| Other Current Liabilities | 97,627,084 | 382,520,258 |
| Provisions | 459,051 | 1,335,128 |
| Income Tax Liabilities (Net) | - | - |
| Total Current Liabilities | 695,614,994 | 1,363,114,341 |
| Total Liabilities | 5,471,824,432 | 7,242,982,231 |
| Total Equity and Liabilities | 10,315,081,003 | 11,315,178,673 |
STATEMENT OF PROFIT OR LOSS & OTHER COMPREHENSIVE INCOME
As at 16th July, 2026 (Ashad 32, 2083)
Current Liabilities (Unaudited) 16th July, 2026 (Ashad 32, 2083) (Audited) 16th July, 2025 (Ashad 32, 2082)
| Income: | ||
| Revenue From Operations | 4,765,939,969 | 4,112,009,779 |
| Cost of Sales | 3,992,473,584 | 3,103,837,217 |
| Gross Profit | 773,466,385 | 1,008,172,563 |
| Other Income | 18,131,953 | 9,053,739 |
| Expenses: | ||
| Administration Expenses | 114,242,677 | 114,418,177 |
| Selling and Distribution Expenses | 247,058,013 | 216,375,070 |
| Selling and Distribution Expenses | 247,978,013 | 216,573,079 |
| Operating Profit | 429,397,647 | 686,433,046 |
| Finance Cost | 384,016,587 | 558,485,871 |
| Profit/(Loss) Before Tax | 45,381,060 | 127,947,175 |
| Tax Expense | ||
| Current Tax | 3,364,010 | 1,138,056 |
| Deferred Tax | 2,024,384 | 29,263,347 |
| Net Profit/(Loss) | 39,992,666 | 97,545,772 |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को नियम २६ को
उपनियम (१) सँग सम्बन्धित अनुसूचि - १४
आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण
(क) चौथो त्रैमासिक सम्मको वासलात नाफा नोक्सान सम्बन्धी विवरण:
यस संस्थाको आ.व. ०८२।८३ को चौथो त्रैमासिक सम्मको नाफा नोक्सान तथा वासलात सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ ।
यस अवधीको सम्बद्ध संस्थाहरुसंग भएको कारोबारको विवरण निम्न अनुसार रहेको छ :
क्र.स. सम्बद्ध संस्थाहरुको नाम कारोबार रकम (मू.अ. बाहेक)
| खरिद बिक्रि | ||
| १ राजेश मेटल क्राफ्ट लि. | ६,०५७,६१०.०० | - |
| २ आर.एम.सि सिमेन्ट प्रा.लि. | - | २८,८९१,८८९.०० |
(ख) प्रमुख वित्तिय अनुपातहरु
प्रति शेयर आम्दानी (वार्षिक रु) प्रति शेयर नेटवर्थ रु. प्रति शेयर कुल सम्पत्तिको मूल्य रु तरलता अनुपात
१.२३ १२१.१५ २७५.०७ ३.१९
२. व्यवस्थापकीय विश्लेषण
(क) यस अवधिमा संस्थाको तरलता लगायतका अन्य कुराहरु सन्तोषजनक रहेका छन् ।
(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :
आफ्नो उद्योगको उत्पादन क्षमताको उपयोग वृद्धि गर्दै सञ्चालन गर्ने तथा उत्पादनमा लाग्ने लागत घटाउदै निरन्तर नेपाली तथा भारतीय बजारमा उच्च गुणस्तरको सिमेन्ट आपूर्ति गराउने लक्ष्यका साथ बजार विस्तार तथा बजारमा आफ्नो ब्राण्डको उपस्थिति मजबुत बनाउदै लैजाने रणनीति पाल्पा सिमेन्टले लिएको छ ।
(ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धी विश्लेषणात्मक विवरण:
कम्पनीले आफ्नो उत्पादन क्षमताको उपयोग गर्दै स्थानीय तथा देश बाहिर समेत आफ्नो उत्पादनको बजार प्रवर्धन र बजार बिस्तारसँग सम्बन्धित कार्यहरुलाई थप प्रभावकारी रुपमा सञ्चालन गर्ने नीति अवलम्बन गर्दै कम्पनीको नितिमा पर्न सक्ने असरबाट संस्था सचेत भई संस्थालाई प्रगती उन्मुख बनाउन कुशल कार्यनीति तथा चुस्त व्यवस्थापन मार्फत ग्राहक संरक्षण नीतिलाई कायमै राख्दै आँउदा दिनमा तात्विक नकारात्मक असर पार्न सक्ने घटना वा अवस्था आउन नदिन आवश्यक नीति नियमको तर्जुमा गरी उद्देश्य बमोजिमका कामहरु संचालन गर्दै अघि बढ्ने नीति लिएको छ ।
३. कानूनी कारवाही सम्बन्धी विवरण:
प्रस्तुत तेस्रो त्रैमासमा यस संस्थाले कारोबारको रकम असुलउपरको लागि काठमाडौँ जिल्ला अदालत तथा देशका अन्य जिल्लाहरुमा रकम दिलाई भराई पाँउ तथा चेक अनादर मुद्दा दायर गरेको र यस संस्था विरुद्ध कुनै मुद्दा दायर भएको जानकारी प्राप्त नभएको ।
४. संस्थाको शेयर कारोबार तथा प्रगति विश्लेषण:
क) धितोपत्र बजारमा भएको यस संस्थाको शेयरको कारोवारमा हुने उतार चढाव खुल्ला बजारको सिद्धान्त अनुरुप हुने गरेको छ ।
ख) यस चौथो त्रैमासकको अवधिमा उद्योगको शेयर मूल्यले विभिन्न उतार चढावका बिच सन्तोषजनक प्रगती गरेको छ ।
ग) यस कम्पनीको चौथो त्रैमासमा शेयरको कायम अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको दिन र शेयर कारोबार संख्या:
अधिकतम मूल्य रु. न्यूनतम मूल्य रु. अन्तिम मूल्य रु. कारोबार दिन कारोबार शेयर संख्या
१२८० ३७०.२० ५९५ ६४ ३,३६४,३१७ थान
५. समस्या तथा चुनौती :
यस बिचमा निर्माण संग सम्बन्धीत कार्यहरुले गति प्राप्त गर्नुको साथै नेपाल सरकारले समेत ठेकेदारहरुलाई बक्यौता रहेको भुक्तानी प्रदानलाई प्राथमिकता दिएकोले कम्पनीलाई आशावादी बनाएको छ । यसका साथै विश्वको भुराजनैतिक मुद्दाहरुका कारणबाट समेत नेपालमा आयाति बस्तुहरुको मूल्यमा हुने उतारचढाबले कम्पनीको नितिमा असर पार्न सक्ने चुनौती रहेको छ । यस अवस्थामा संस्थाले आफ्नो उत्पादन क्षमताको पूर्ण उपयोग गर्दै स्थानीय तथा देश बाहिर समेत आफ्नो उत्पादनको बजार प्रवर्धन र बजार बिस्तारसंग सम्बन्धित कार्यहरुलाई अझ प्रभावकारी रुपमा सञ्चालन गर्ने नीति अवलम्बन गर्दै संस्थाको उत्पादनलाई प्रभावशाली बनाई सोही अनुरुपको नीति, रणनीति अवलम्बन गरि सूचना प्रविधि प्रणाली तथा मानव संशाधनको दक्षतामा अभिवृद्धि/चुस्त व्यवस्थापन, खर्चमा मितव्ययिता अपनाई कार्य अवलम्बन गरिएको छ ।
६. संस्थागत सुशासन:
संस्थागत सुशासन अभिवृद्धिका लागि संस्थाको व्यवस्थापन आन्तरिक नियन्त्रण प्रणाली व्यवस्थित गर्ने, आन्तरिक लेखापरीक्षण कार्यलाई थप प्रभावकारी बनाउने, कारोबारलाई चुस्त, छिटो, छरितो बनाउन कारोबार आकर्षित हुने ऐन, कानून तथा नियमनकारी निकायबाट जारी भएका नीति, निर्देशनहरु पालना गरी संस्था संचालन गरिएको छ ।
७. सत्य तथ्यताका सम्बन्धमा सञ्चालक अध्यक्षको उद्घोष:
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 । लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण वा सूचना तथा जानकारीहरु लुकाईएको छैन ।
STATEMENT OF FINANCIAL POSITION
As at 16th July, 2026 (Ashad 32, 2083)
Particulars (Unaudited) 16th July, 2026 (Ashad 32, 2083) (Audited) 16th July, 2025 (Ashad 32, 2082)
| Assets | ||
| Non Current Assets | ||
| Property, Plant & Equipment | 7,591,712,513 | 7,744,471,498 |
| Intangible Assets | 256,000 | - |
| Investment | 492,500,000 | 472,500,000 |
| Deferred Tax Assets | - | - |
| Other Non-Current Assets | 15,060,748 | 6,359,748 |
| Total Non Current Assets | 8,099,529,261 | 8,223,331,246 |
| Current Assets | ||
| Inventories | 1,427,460,311 | 2,253,134,378 |
| Financial Assets | ||
| Trade Receivables | 498,996,461 | 512,917,123 |
| Cash & Cash Equivalent | 138,181,179 | 160,016,796 |
| Financial Asset at Amortized Cost | 3,000,000 | 3,000,000 |
| Others | 72,921,554 | 84,011,454 |
| Other Current Assets | 68,416,682 | 73,395,806 |
| Income Tax Assets (Net) | 6,575,554 | 5,371,869 |
| Total Current Assets | 2,215,551,742 | 3,091,847,427 |
| Total Assets | 10,315,081,003 | 11,315,178,673 |
| Equity & Liabilities | ||
| Equity | ||
| Equity Share Capital | 3,750,000,000 | 3,000,000,000 |
| Other Equity | 1,093,256,571 | 1,072,196,442 |
| Total Equity | 4,843,256,571 | 4,072,196,442 |
| Non Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Borrowings | 4,562,186,421 | 5,667,701,697 |
| Other Financial Liabilities | 11,526,416 | 11,693,977 |
| Provisions | - | - |
| Deferred Tax Liabilities | 202,496,600 | 200,472,216 |
| Total Non Current Liabilities | 4,776,209,438 | 5,879,867,890 |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | 199,813,110 | 137,421,992 |
| Short Term Borrowings | 349,200,280 | 757,969,749 |
| Other Current Financial Liabilities | 48,515,469 | 83,867,215 |
| Other Current Liabilities | 97,627,084 | 382,520,258 |
| Provisions | 459,051 | 1,335,128 |
| Income Tax Liabilities (Net) | - | - |
| Total Current Liabilities | 695,614,994 | 1,363,114,341 |
| Total Liabilities | 5,471,824,432 | 7,242,982,231 |
| Total Equity and Liabilities | 10,315,081,003 | 11,315,178,673 |
STATEMENT OF PROFIT OR LOSS & OTHER COMPREHENSIVE INCOME
As at 16th July, 2026 (Ashad 32, 2083)
Current Liabilities (Unaudited) 16th July, 2026 (Ashad 32, 2083) (Audited) 16th July, 2025 (Ashad 32, 2082)
| Income: | ||
| Revenue From Operations | 4,765,939,969 | 4,112,009,779 |
| Cost of Sales | 3,992,473,584 | 3,103,837,217 |
| Gross Profit | 773,466,385 | 1,008,172,563 |
| Other Income | 18,131,953 | 9,053,739 |
| Expenses: | ||
| Administration Expenses | 114,242,677 | 114,418,177 |
| Selling and Distribution Expenses | 247,058,013 | 216,375,070 |
| Selling and Distribution Expenses | 247,978,013 | 216,573,079 |
| Operating Profit | 429,397,647 | 686,433,046 |
| Finance Cost | 384,016,587 | 558,485,871 |
| Profit/(Loss) Before Tax | 45,381,060 | 127,947,175 |
| Tax Expense | ||
| Current Tax | 3,364,010 | 1,138,056 |
| Deferred Tax | 2,024,384 | 29,263,347 |
| Net Profit/(Loss) | 39,992,666 | 97,545,772 |
Securities Registration and Issue Regulations, 2073, Rule 26
Related to Sub-rule (1), Schedule - 14
Fourth Quarterly Report of Fiscal Year 2082/083
1. Financial Statements
(A) Details regarding Balance Sheet and Profit and Loss up to the Fourth Quarter:
The profit and loss and balance sheet details of this institution up to the fourth quarter of FY 082।83 have been published herewith.
The details of transactions with related parties during this period are as follows:
S.N. Name of Related Entities Transaction Amount (Excluding VAT)
| Purchase Sale | ||
| 1 Rajesh Metal Craft Ltd. | 6,057,610.00 | - |
| 2 R.M.C. Cement Pvt. Ltd. | - | 28,891,889.00 |
(B) Major Financial Ratios
Earnings Per Share (Annualized Rs.) Net Worth Per Share Rs. Value of Total Assets Per Share Rs. Liquidity Ratio
1.23 121.15 275.07 3.19
2. Management Analysis
(A) During this period, the institution's liquidity and other matters have remained satisfactory.
(B) Analytical statement of management regarding business plans for the upcoming period:
Palpa Cement has adopted a strategy of operating while increasing utilization of its production capacity, reducing production costs, expanding market reach with the goal of continuously supplying high-quality cement in the Nepali and Indian markets, and strengthening its brand presence in the market.
(C) Analytical statement regarding events, conditions, etc., based on past experience that could materially impact the organized institution's inventory, profit, or cash flows:
The company has adopted a policy of operating market promotion and market expansion activities related to its products effectively locally and abroad utilizing its production capacity; remaining vigilant against potential impacts on company policy to keep the institution growth-oriented through efficient work strategy and agile management while maintaining customer protection policy, formulating necessary rules and policies to prevent material negative impacting events or circumstances in the days ahead, and moving forward conducting operations according to its objectives.
3. Details Regarding Legal Proceedings:
In the present third quarter, this institution has filed cases for recovery of funds and check dishonor in Kathmandu District Court and other districts of the country to recover transaction amounts, and no information has been received regarding any case filed against this institution.
4. Analysis of Institution's Share Trading and Progress:
A) Fluctuations in the trading of this institution's shares in the securities market occur in accordance with open market principles.
B) During this fourth quarter, the industry's share price has made satisfactory progress amidst various fluctuations.
C) Maximum, minimum, closing price, trading days, and number of shares traded for this company in the fourth quarter:
Maximum Price Rs. Minimum Price Rs. Closing Price Rs. Trading Days Number of Shares Traded
1280 370.20 595 64 3,364,317 units
5. Problems and Challenges:
During this period, construction-related activities gaining momentum, along with the Government of Nepal giving priority to clearing dues to contractors, has made the company optimistic. Furthermore, fluctuations in the prices of imported commodities in Nepal caused by global geopolitical issues pose a challenge that could affect company policy. Under these conditions, the institution has adopted a policy of fully utilizing its production capacity, operating market promotion and expansion activities more effectively locally and abroad, making the institution's production impactful, adopting policies and strategies accordingly, enhancing efficiency in information technology systems and human resources / agile management, and maintaining cost frugality.
6. Corporate Governance:
To enhance corporate governance, the management of the institution operates the organization by managing the internal control system, making internal audit functions more effective, and complying with acts, laws, policies, and directives issued by regulatory bodies attracted to transactions to make transactions agile, prompt, and efficient.
7. Declaration by the Chairman of the Board of Directors regarding Truthfulness and Accuracy:
I take personal responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge and understanding, the details mentioned in this report are true, factual, and complete. No details, notices, or information required for investors to make informed decisions have been concealed.