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
