INTRODUCTION

Seven listed investment companies have released their financial reports for the first quarter of the current fiscal year. Among them, four companies have reported an increase in profit, while three have seen a decline. Here’s an overview of their financial performance:

---

Companies with Increased Profits:

1. CEDB Holdings
   • Net Profit: NPR 90.7 million (up from NPR 30.3 million last year).
   • Reason for Growth: Higher income from service charges, interest, and other revenues (increased from NPR 40.9 million to NPR 100.7 million).
   • Key Metrics:
     • Paid-Up Capital: NPR 1.0342 billion.
     • Reserve Fund: NPR 486 million.
     • Earnings Per Share (EPS): NPR 35.11.
     • Net Worth Per Share: NPR 147.
2. NRN Infrastructure and Development Limited
   • Net Profit: NPR 43.3 million (up from NPR 8.88 million last year).
   • Revenue Drivers: Investment sales revenue of NPR 36 million and operational income of NPR 62.1 million (up from NPR 14.1 million).
   • Key Metrics:
     • Paid-Up Capital: NPR 1.2232 billion.
     • Retained Earnings: NPR 159.5 million.
     • EPS: NPR 14.17.
     • Net Worth Per Share: NPR 167.49.
3. Hathway Investment Nepal
   • Net Profit: NPR 34.9 million (up from NPR 15.8 million last year).
   • Revenue Growth: Income increased from NPR 21.9 million to NPR 48.8 million.
   • Key Metrics:
     • Paid-Up Capital: NPR 1.287 billion.
     • Retained Earnings: NPR 417.4 million.
     • EPS: NPR 5.44.
     • Net Worth Per Share: NPR 82.02.
4. Citizen Investment Trust (CIT)
   • Net Profit: NPR 300.9 million (up from NPR 264.8 million last year).
   • Revenue Growth: Total income increased from NPR 459.1 million to NPR 517 million.
   • Key Metrics:
     • Paid-Up Capital: NPR 6.0576 billion.
     • Reserve Fund: NPR 18.3416 billion.
     • EPS: NPR 19.87.
     • Net Worth Per Share: NPR 157.42.

---

Companies with Decreased Profits:

1. Nepal Infrastructure Bank (NIFRA)
   • Net Profit: NPR 350.9 million (down from NPR 413.8 million last year).
   • Reason for Decline: Interest income fell from NPR 701.5 million to NPR 562.6 million.
   • Key Metrics:
     • Paid-Up Capital: NPR 21.6 billion.
     • Reserve Fund: NPR 3.32 billion.
     • EPS: NPR 6.50.
     • Net Worth Per Share: NPR 115.38.
2. Emerging Nepal
   • Net Profit: NPR 6.674 million (down from NPR 19.3 million last year).
   • Reason for Decline: Decreased operational income.
   • Key Metrics:
     • Paid-Up Capital: NPR 555.6 million.
     • Reserve Fund: NPR 64.2 million.
     • EPS: NPR 0.48.
     • Net Worth Per Share: NPR 111.56.
3. Hydropower Investment and Development Company Limited (HIDCL)
   • Net Profit: NPR 273.7 million (down from NPR 378.9 million last year).
   • Reason for Decline: Financial income dropped from NPR 551.3 million to NPR 410.4 million.
   • Key Metrics:
     • Paid-Up Capital: NPR 24.5598 billion.
     • Reserve Fund: NPR 4.45 billion.
     • EPS: NPR 4.46.
     • Net Worth Per Share: NPR 118.12.

---

Conclusion

The financial performance of the investment sector shows a mixed trend. While companies like CEDB Holdings, NRN Infrastructure, and CIT demonstrated robust growth, others like NIFRA, Emerging Nepal, and HIDCL faced challenges due to declining revenues.

Investment Company Financial Report

Company	Paid Up Capital (Rs.000)	Reserves & Earnings (Rs.000)	Financial Income (Rs.000)	Total Revenue (Rs.000)	Financial Cost (Rs.000)	Net Profit (Rs.000)	EPS (Rs)	Net Worth Per Share
ENL	555600	64210	–	2805	–	667	0.48	111.56
CHDC	1034237	486042	–	100779	4	90783	34.11	147.00
HATHY	1287000	417460	–	48884	9896	34996	5.44	82.02
NIFRA	21600000	3321958	562661	597319	–	350900	6.50	115.38
HIDCL	24559813	4450298	410456	416302	–	273777	4.46	118.12
NRN	1223211	159522	5653	62124	120	43334	14.17	167.49
CIT	6057675	18341605	119821	517013	–	300981	19.87	157.42