G2Nepal Doorsanchar Company Limited

Bhadrakali Plaza, Kathmandu

Condensed Statement of Financial PositionAs at Ashwin 30,2076 (As at 17 October, 2019)

Figures in NPR

Current Period Previous Year(Unaudited) (Unaudited)

As at Ashwin 30, 2076 As at Ashad 31, 2076

Correspondi ng

Previous Year

(Unaudited)

As at Ashwin 3'1, 2075

Assets

Non- Current Assets

lntangible Assets

Property, Plant and Equipment

Capital Work-in-Progress

lnvestment

Deferred Tax Asset

207,160,416

38,927,717,2008,562,131,064

12,402,001,486

6,567,587,041

2,079,887,513

223,525,899

40,176,193,922

6,007,205,46511,773,338,886

6,425,951,4382,084,906,323

83,078,649

39,345,016,131

3,598,494,96410,211,940,594

5,165,612,3242,101,401,675Employee Loan

Total Non-Current Assets 68,746,484,726 66,691,"121,933 60,511,544,337

Current Assets

I nventory

Prepayment and Current Tax Assets

Accruals, Advance & Others Receivables

l'rade Receivable

lnvestment

Cash & Cash Equivalents

284,742,2821,196,256,902

388,035,949

2,642,489,38946,121,960,000

18,515,298,793

226,399,7801 ,067 ,913,811

549,383,141

2,720,002,65243,421,960,000

18,905,575,289

189,670,042858,632,971

416,780,902

3,133,962,78544,302,640,00022,266,701,623

Total Current Assets 69,148,783,315 66,891,234,673 71,228,388,323

Total Assets '137,895,268,041 133,582,356,606 131,739,932,660

Equity and LiabilitiesEquity

Share Capital

Reserve and Surplus

15,000,000,000

89,464,625,759

15,000,000,000

86,613,700,984

1s,000,000,000

86,956,203,250

Total Equity 't04,464,625,759 101,613,700,984 101,956,203,250

Non-Current LiabilitiesPost Employment Benefits

Subscriber Deposits

GSM License [:ee Renewal

12,788,103,989

2,001,419,804

12,506,864,5961,842,552,624

10,986,248,164

1,881,800,853

2,047,325,103

Total Non-Current Liabilities 14,789,583,793 14,349,417,220 14,915,374,'.120

Current Liabilities and Provisions

Current Tax Liabilities

Provisions

Current Liabilities

2,037,721,666

16,603,336,823

2,086,033,397

15,533,205,006

2,332,11 1,500

12,536,243,790

Total Current Liabilities and Provisions 18.641,058,489 17,619,238,403 14,868,355,290

Total Equity and Liabilities 137,895,268,041 133,582,356,606 't31,739,932,660

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Nepal Doorsanchar Company Limited

Bhadrakali Plaza, Kathmandu

Condensed Statement of Cash FlowsAs at Ashwin 30,2O76 (As at 17 October,2o"l9l

Figures in NPR

Current Period(Unaudited)

As at Ashwin 30,2076

CorresPondingPrevious Year(Unaudited)

As at Ashwin 31, 2075

Cash Flow from Operating Activities

Net Profit for the Period 3,246,779,221 3,457,522,056

Adiustments

lncome Tax expense recognised in profit or loss

Deferred Tax expense recognised in profit or loss

Depreciation

Finance Income

lmpairment Loss

Finance Costs

Actuarial (Gain)/Loss

Amortization of License

Equity loss on Associate

Wv e m e nts i LWgking Ca P i to I

Decrease/(l ncrease) in I nventory

(lncrease)/Decrease in Employee Loan

(lncrease)/Decrease in Other Advances

(lncrease )/Decrease in Trade Receivable

(lncrease )/Decrease in Deferred Taxes

lncrease /(Decrease) in Non-Current Liability

lncrease /(Decrease) in Provisions

lncrease /(Decrease) in Current Liability

NFRS Adiustments

Previous Year Adjustments

1,221,315,992(141,635,609)

1,248,821,235(1,525,511,583)

1 51,864,861

16,365,483

(58,342,502)

(1,027,620,771)

5,01 8,810

238,860,455

440,166,573(48,31 1,731)

930,803,290

(395,854,446)(322,038,312)

733,901,745

1,556,057,549(1,146,334,544)

1,221,159,720(1,488,448,828)

64,789,525

16,184,250

137,814,402(694,254,179)

95,169,543(147,917,263)

320,173,899(s3,338,80e)

(1,775,669,623)

23,957,536(228,156,541)

(2,098.813,363)lncome Taxes Paid

Total AdjustmentstUet Cash flow from Operating Activities (A) 3,980,680,965 1,358,708,693

Cash Flow from lnvesting Activities

GSM License Fee Renewal

Acquisition of Property, Plant and Equipment

Decrease/ (lncrease) in Capital Work in Progress

Decrease/ (lncrease) in lnvestment

lncome from lnvestment & Bank Deposit

(344,513)

(2,554,925,599)

(3,328,662,600)

1,525,511,583

(1,732,833,69s)

768,731,556(3,240,075,689)

1,488,448,828

Net Cash Flow from lnvesting Activities (B) (4,3s8,421,129) (2,715,729,0001

Cash Flow from Financing Activities

lncrease/ (Decrease) in CaPital

Dividend Paid (12,536,334\ (22,655,s81)

wet casn Flow from Financing Activities ( C ) (12,s36,334) (22,6ss,s81)

Net lncrease in Cash (A+B+C) (39O,276,497) (1,379,67s.888)

Cash & Cash Equivalents at B"giryngjlthu-Yi"t 18,905,575,289 22,613,255,046"18,515,298,793cash & cash Equivalents at the End of the Period

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