रिलायन्स स्पिनिङ्ग मिलसको चौथो त्रैमासिक वित्तीय विवरण - NEPSE Trading

रिलायन्स स्पिनिङ्ग मिलस लिमिटेड

Reliance Spinning Mills Limited

धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को नियम २६ को उपनियम (१) सँग सम्बन्धित अनुसूची - १४

आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमासिकको प्रतिवेदन

रिलायन्स स्पिनिङ्ग मिलस लिमिटेडको आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमाससम्मको अपरिष्कृत वित्तीय विवरण :

१. वित्तीय विवरण :-

(क) आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमासको वासलात तथा नाफानोक्सान सम्बन्धि विवरण :

- आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमास सम्मको अपरिष्कृत वित्तीय विवरण अनुसूचि - १ मा प्रस्तुत गरिएको छ ।

- चौथो त्रैमासको अवधिमा उल्लेखित पक्षहरुसंग नियमित व्यावसायिक कारोबार भएको र प्रतिवेदनमा उल्लेख गरे बाहेक अन्य कारोबार नभएको ।

(ख) यस संस्थाको चौथो त्रैमासको वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ ।

यस अवधिको सम्बद्ध संस्थाहरुसँग भएको कारोबारको विवरण (मु.अ.कर बाहेक) निम्न अनुसार रहेको छ :-

क्र.सं. सम्बद्ध संस्थाहरूको नाम खरिद रकम बिक्री रकम

१. शिवम् प्लाष्टिक इण्डष्ट्रिज लिमिटेड	२,८२,८१,११८	५,०२,९२८
२. एम.एस ट्रेडिङ्ग इन्टरनेशनल	२८,९७,२२५	-
३. प्रञ्जल ग्रिन इनर्जी प्रा.लि.	४८,००,०००	-
४. टाइकोट इण्डष्ट्रिज प्रा.लि.	-	२३,४३,९९४
५. शिवम् प्लाष्टिक इण्डष्ट्रिज लिमिटेड (बहाल आम्दानी)	-	७४,५९,९००

ग) प्रमुख वित्तीय अनुपातहरु :-

प्रति शेयर आम्दानी (वार्षिक रु) प्रति शेयर नेटवर्थ प्रति शेयर कूल सम्पत्तिको मूल्य तरलता अनुपात

२२.०४ ५०३.३२ ७३६.५० २.०७

२. व्यवस्थापकीय विश्लेषण :-

क) पछिल्ला राष्ट्रिय तथा अन्तर्राष्ट्रिय घटनाक्रमका कारण आर्थिक वर्ष २०८२/८३ मा नेपाली रुपैयाँ अमेरिकी डलरको तुलनामा करिब १२.३७ प्रतिशतले अवमूलयन भयो (स्रोत: नेपाल राष्ट्र बैंक सन्दर्भ दर) । कम्पनीको कच्चा पदार्थ खरिद मुख्यतया अमेरिकी डलरमा हुने तथा कम्पनीसँग अमेरिकी डलरमा आधारित कर्जा समेत रहेकाले, समीक्षा वर्षमा कम्पनीले रु. २०.०२ करोड विदेशी विनिमय हानि व्यहोर्नुपरेको छ, जसमध्ये रु. ८.१० करोड डलर कर्जाको पुनर्मूल्यांकनबाट सिर्जित गैर-नगद (unrealized) प्रकृतिको हो । यस अवधिको खुद नाफामा परेको मुख्य असर यही विदेशी विनिमय हानि हो । कम्पनीको सञ्चालन कार्यसम्पादन तथा तरलता स्थिति सुदृढ रहेको छ । विदेशी मुद्रा जोखिम न्यूनीकरणका लागि कम्पनी उपयुक्त हेजिङ व्यवस्था अवलम्बन गर्न सक्रिय रूपमा कार्य गरिरहेको छ ।

ख) यस समीक्षा अवधिमा तरलता लगायत अन्य कुरा सन्तोषजनक रहेको छ ।

ग) कम्पनीले हालसम्म बैंकहरूबाट लिएको कर्जाको साँवा ब्याजको भुक्तानी नेपाल राष्ट्र बैंकको निर्देशन पालना गर्दै निर्धारित समयमा नै भुक्तानी गरि रहेको छ ।

घ) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा र नगद प्रवाहमा तात्विक असर पर्नसक्ने घटना, अवस्था आदि भएमा सोको विश्लेषणात्मक विवरण : नभएको ।

३. कानूनी कारवाही सम्बन्धी विवरण :-

(क) रिलायन्स स्पिनिङ्ग मिल्स लि. विरुद्ध नेपाल सरकार, प्रधानमन्त्री तथा मन्त्रिपरिषद्को कार्यालय समेत (पाटन उच्च अदालत, मुद्दा नं. ०८२-WO-०५७०)

यस कम्पनीले डेडिकेटेड/ट्रंक लाइन छुट विद्युत महसुल विवादका सम्बन्धमा श्री नेपाल विद्युत प्राधिकरण अन्तर्गतको प्रशासकीय पुनरावलोकन समिति समक्ष प्रशासकीय पुनरावलोकनको निवेदन दायर गरेकोमा प्राधिकरणको मिति २०८२/०६/१० को संचालक समितिको निर्णयबाट प्रशासकीय पुनरावलोकन सम्बन्धी सबै निर्णय खारेज गरी उद्योगहरुलाई उक्त विवादित महसुल यथाशीघ्र तिर्न माग गरिएको हुँदा प्राधिकरणको संचालक समितिको उक्त सूचना तथा सो सम्बन्धी भए गरेका सम्पूर्ण काम कारवाही रद्द गरी प्रशासकीय पुनरावलोकनको निवेदनमा शिघ्र कारवाही गर्न रिट निवेदन दायर गरिएको । उक्त रिट निवेदनमा मिति २०८३/०२/२७ मा दुई पक्षीय सुनुवाई भई आंशिक रिट जारी भई हाल यस कम्पनीले दायर गरेको प्रशासकीय पुनरावलोकनको निवेदन नेपाल विद्युत प्राधिकरण समक्ष विचाराधीन रहेको ।

(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित कानूनको अवस्था वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए : जानकारि प्राप्त नभएको ।

(ग) कम्पनीको संस्थापक वा संचालक विरुद्ध यस अवधिमा आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको ।

४. संस्थाको शेयर कारोबार सम्बन्धी विवरण :-

(क) यस कम्पनीको चौथो त्रैमासमा शेयरको कायम अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको दिन र शेयर कारोबार संख्या:

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार शेयर संख्या

४,८९६ २,९४० २,९४० ६४ २५,८३,६१८.००

समस्या तथा चुनौतीहरु :
अन्तर्राष्ट्रिय बजारमा पेट्रोलियम पदार्थको मूल्य वृद्धि तथा असहजताका कारण ढुवानीमा ढिलासुस्ती
अन्तर्राष्ट्रिय स्तरमा हुन सक्ने नीतिगत परिवर्तन ।
अमेरिकी डलरको मूल्यमा हुनजाने उतार चढाव ।
संस्थागत सुशासन :-

क) कम्पनीले प्रचलित ऐन कानून तथा कानून बमोजिमका नियमनकार निकायहरूबाट समय समयमा जारी भएका नीति नियम, निर्देशन तथा परिपत्र पूर्ण रुपमा पालना गरेको ।

ख) संस्थागत सुशासनको लागि व्यवस्थापकीय संचालक तथा जिम्मेवार व्यक्तिहरुबाट लेखा परीक्षण समिति तथा आन्तरिक व्यवस्थापन प्रणाली प्रभावकारी बनाउने, आन्तरिक लेखा परीक्षण कार्यलाई प्रभावकारी बनाउने, कारोबारलाई चुस्त दुरुस्त बनाउने र सोमा आकर्षित हुने ऐन तथा नियमहरु पालना गरि संस्था सञ्चालन गरिएको छ ।

७. सत्य तथ्य सम्बन्धमा प्रबन्ध सञ्चालकको उद्घोष :-

आजका मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य तथा पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारी लुकाइएको छैन ।

अनुसूची - १

Unaudited Statement of Financial Position

As at 16th Jul, 2026 (Ashad 32, 2083) Fourth Quarter Fiscal Year 2082-83

Particulars As at Ashad	32,	2083	30,	2082	32,	2082
Assets
Non Current Assets
Property, Plant and Equipment	9,284,768,888.94	9,373,801,827.23	9,638,832,660.35
Capital work-in-progress	4,415,041.02	-	-
Right-of-use Assets	11,224,575.10	12,588,038.38	16,836,862.65
Intangible Assets	-	-	-
Financial Assets
Other Financial Assets	3,085,925.01	3,045,925.01	3,045,925.01
Total Non Current Assets	9,303,494,430.07	9,389,435,790.62	9,658,715,448.01
Current Assets
Inventories	1,914,160,274.15	2,078,661,053.58	2,204,371,745.89
Financial Assets
Trade Receivables	1,465,363,041.47	1,354,978,808.53	1,423,457,212.72
Cash & Cash Equivalents	494,208,376.48	314,084,876.27	17,555,299.65
Other Financial Assets	681,890,319.25	677,878,796.68	1,349,138,355.69
Other Current Assets	134,342,406.20	193,589,570.94	250,719,697.44
Current Tax Assets (Net)	-	-	11,572,990.64
Total Current Assets	4,689,964,417.55	4,619,193,106.00	5,256,815,302.03
Total Assets	13,993,458,847.62	14,008,628,896.62	14,915,530,750.04
Equity and Liabilities
Liabilities
Non Current Liabilities
Financial Liabilities
Borrowings	1,881,125,015.77	1,957,363,691.99	2,945,475,791.99
Lease Liabilities	7,898,520.78	9,831,777.57	12,589,030.64
Other Financial Liabilities	2,289,551.80	2,289,551.80	2,341,566.85
Deferred Tax Liabilities (Net)	252,961,062.00	254,055,652.00	226,462,581.00
Provisions	15,180,640.00	20,785,274.84	15,089,128.00
Total Non Current Liabilities	2,159,454,790.35	2,244,325,948.20	3,201,958,098.48
Current Liabilities
Financial Liabilities
Borrowings	568,447,375.17	602,706,234.09	1,553,804,666.85
Trade payable	250,675,880.35	269,742,008.71	255,389,855.85
Lease Liabilities	6,823,019.04	6,459,883.81	8,229,257.76
Other Financial Liabilities	1,316,692,801.81	1,323,578,798.81	2,228,545,798.46
Other Current Liabilities	27,340,757.81	26,059,721.77	27,998,996.85
Current Tax Liabilities (Net)	1,129,656.46	5,590,986.74	-
Provisions	99,797,364.79	80,098,701.11	108,404,248.85
Total Current Liabilities	2,270,906,855.43	2,314,236,335.04	4,182,372,824.62
Total Liabilities	4,430,361,645.78	4,558,562,283.24	7,384,330,923.10
Equity
Share Capital	1,900,000,000.00	1,900,000,000.00	1,707,340,000.00
Other Equity	7,663,097,201.84	7,550,066,613.38	5,823,859,826.94
Total equity	9,563,097,201.84	9,450,066,613.38	7,531,199,826.94
Total liabilities and equity	13,993,458,847.62	14,008,628,896.62	14,915,530,750.04

Unaudited Statement of Profit and Loss

For the Year ended Ashad 32, 2083

Particulars For the Year ended Ashad	32,	2083	30,	2082	32,	2082
Revenue From Operations	10,459,675,865.72	7,460,460,269.56	10,237,848,901.81
Cost of Sales	(9,074,436,199.86)	(6,511,835,546.11)	(8,748,464,353.90)
Gross Profit	1,385,239,665.86	948,624,723.45	1,489,384,547.91
Other Income	26,648,045.75	21,562,359.48	52,212,564.91
Selling and Distribution Expenses	(216,369,837.71)	(138,527,425.02)	(182,608,595.55)
Administrative & Other Expenses *	(455,394,772.56)	(296,627,321.43)	(321,558,561.49)
Allowance for Expected Credit Loss	(56,336.08)	(44,407.74)	(261,285.56)
Operating Profit	740,066,765.26	534,987,928.74	1,037,168,670.22
Finance Costs	(269,842,571.84)	(221,000,281.82)	(443,404,448.31)
Profit/(Loss) Before Tax	470,224,193.42	313,987,646.92	593,764,221.91
Income Tax Expense	(71,194,521.85)	(47,095,525.48)	(117,952,242.79)
Profit/(Loss) for the year	399,029,671.57	266,892,121.44	475,811,979.12
Note: * Administrative & Other Expenses for the year ended Ashad	32,	2083	20.02	5.02	32,	2082,	32,

The above Financial Statement is presented in accordance with Nepal Financial Reporting Standard (NFRS). The financial statement is subject to change at the time of statutory audit or changes made by Regulatory authority, if any.

Reliance Spinning Mills Limited

Schedule - 14 Related to Rule 26 Sub-rule (1) of Securities Registration and Issue Regulations, 2063

Fourth Quarter Report for the Fiscal Year 2082/083

Unaudited Financial Statement of Reliance Spinning Mills Limited up to the Fourth Quarter of Fiscal Year 2082/083:

1. Financial Statement:-

(a) Details of Balance Sheet and Profit/Loss for the Fourth Quarter of Fiscal Year 2082/083:

- Unaudited financial statements up to the fourth quarter of fiscal year 2082/083 are presented in Schedule-1.

- During the fourth quarter period, regular business transactions were conducted with the mentioned parties and no other transactions took place other than those mentioned in the report.

(b) The financial statements for the fourth quarter of this institution are published herewith.

Details of transactions with related entities during this period (excluding VAT) are as follows:-

S.N. Name of Related Entities Purchase Amount Sales Amount

1. Shivam Plastic Industries Limited	2,82,81,118	5,02,928
2. M.S. Trading International	28,97,225	-
3. Pranjal Green Energy Pvt. Ltd.	48,00,000	-
4. Tycoat Industries Pvt. Ltd.	-	23,43,994
5. Shivam Plastic Industries Limited (Rent Income)	-	74,59,900

c) Major Financial Ratios:-

Earnings Per Share (Annual Rs.) Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

22.04 503.32 736.50 2.07

2. Management Analysis:-

a) Due to recent national and international developments, the Nepalese Rupee depreciated by approximately 12.37 percent against the US Dollar in the fiscal year 2082/83 (Source: Nepal Rastra Bank Reference Rate). As raw material purchases are primarily made in US Dollars and the company also has loans denominated in US Dollars, the company incurred a foreign exchange loss of Rs. 20.02 crores during the review year, out of which Rs. 8.10 crores is non-cash (unrealized) in nature arising from loan revaluation. This foreign exchange loss is the main impact on the net profit for this period. The company's operational performance and liquidity position remain strong. The company is actively working to adopt suitable hedging arrangements to mitigate foreign currency risk.

b) Liquidity and other matters during this review period remain satisfactory.

c) The company has been making principal and interest payments on loans taken from banks on time, adhering to Nepal Rastra Bank guidelines.

d) Analytical details of events, conditions, etc., that may materially affect stock, profit, and cash flows of the organization based on past experience: None.

3. Details Regarding Legal Actions:-

(a) Reliance Spinning Mills Ltd. vs. Government of Nepal, Office of the Prime Minister and Council of Ministers et al. (Patan High Court, Case No. 082-WO-0570)

Regarding the dedicated/trunk line electricity tariff exemption dispute, this company filed an application for administrative review before the Administrative Review Committee under Nepal Electricity Authority. However, by the decision of the Board of Directors of the Authority dated 2082/06/10, all decisions regarding administrative review were cancelled and industries were requested to pay the disputed tariff as soon as possible. Therefore, a writ petition was filed requesting the cancellation of the said notice of the Board of Directors of the Authority and all acts and proceedings related thereto, and for prompt action on the administrative review application. On the said writ petition, a bilateral hearing took place on date 2083/02/27 and a partial writ was issued, and currently the administrative review application filed by this company remains pending before Nepal Electricity Authority.

(b) If any suit has been filed by or against the promoter or director of the organized entity regarding prevailing law conditions or criminal offense: No information received.

4. Details Regarding Share Trading of the Company:-

(a) Maximum, minimum, closing price, trading days, and number of shares traded during the fourth quarter of this company:

Maximum Price Minimum Price Closing Price Trading Days Traded Share Volume

4,896 2,940 2,940 64 25,83,618.00

5. Problems and Challenges:

1. Delays in transportation due to price increases and difficulties in petroleum products in the international market.

Policy changes that may occur at the international level.
Fluctuations that may occur in the price of the US Dollar.
Corporate Governance:-

a) The company has fully complied with policy rules, directives, and circulars issued from time to time by regulatory bodies pursuant to prevailing laws and regulations.

b) For corporate governance, managerial directors and responsible persons have made audit committee and internal control systems effective, internal audit functions effective, operations streamlined, and the organization is operated in compliance with applicable acts and rules.

7. Declaration by the Managing Director Regarding Facts and Truth:-

As of today's date, I personally take responsibility for the accuracy of the information and details mentioned in this report. 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 details, notices, or information necessary for investors to make informed decisions have been concealed.

Schedule - 1