NEPSE Chart

Financial Fundamentals

Financial Metric	FY25/26 Q3	FY24/25 Q3	FY23/24 Q3	FY22/23 Q3	Growth %
Assets
Non-current Assets
Intangible Assets	8,018	11,771	6,590	0	-31.88%
Property, Plant and Equipment	6,713,780	6,924,023	7,236,592	0	-3.04%
Investments	0.00	0.00	0.00	0	-
Prepayments	0.00	0.00	0.00	0	-
Advances	0.00	0.00	0.00	0	-
Deferred Tax Assets	7,986	0	0	0	-
Others Non-Current Assets	0.00	0.00	0.00	0	-
Total Non-Current Assets	6,729,784	6,935,794	7,243,182	0	-2.97%
Current Assets
Inventories	2,911,356	2,741,616	2,937,532	0	+6.19%
Trade Receivables	1,184,011	1,548,659	863,576	0	-23.55%
Income Tax Receivable	7,763	56,895	145,918	0	-86.36%
Cash and Cash Equivalents	693,325	921,574	909,500	0	-24.77%
Other Current Assets	49,012	67,190	34,064	0	-27.05%
Total Current Assets	7,636,208	8,476,172	8,500,715	0	-9.91%
Total Assets	14,365,992	15,411,966	15,743,897	0	-6.79%
Equity And Liabilities
Equity
Paid Up Capital	194,889	194,889	194,889	0	0.00%
Reserves and Surpluses	5,876,784	6,054,525	5,709,880	0	-2.94%
Non-Controlling Interest	354,142	399,764	387,658	0	-11.41%
Total Equity	6,425,815	6,649,178	6,292,427	0	-3.36%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	974,083	826,862	863,389	0	+17.80%
Deferred Tax Liability	0.00	20107.00	107881.00	0	-100.00%
Borrowing	0.00	113545.00	86214.00	0	-100.00%
Provisions and Payables	81,060	0	0	0	-
Total Non-Current Liabilities	1,055,143	960,514	1,057,484	0	+9.85%
Current Liabilities
Borrowing	0.00	113545.00	86214.00	0	-100.00%
Trade Payables	1,275,338	1,138,043	1,655,335	0	+12.06%
Provisions and Payables	81,060	0	0	0	-
Income Tax Payables	0.00	0.00	0.00	0	-
Other Current Liabilities	371,912	617,459	2,276,141	0	-39.77%
Total Current Liabilities	6,885,034	7,802,274	8,393,985	0	-11.76%
Total Liabilities	7,940,177	8,762,788	9,451,469	0	-9.39%
Total Equity and Liabilities	14,365,992	15,411,966	15,743,896	0	-6.79%