Unilever Nepal Reports Fourth Quarter Financial Results for Fiscal Year 2082/83
13th August 2026, Kathmandu
Unilever Nepal Limited, a leading fast-moving consumer goods company in Nepal, has officially published its unaudited financial statements for the fourth quarter of fiscal year 2082/83.
Unilever Nepal Financial Results Reported
The quarterly report highlights a decline in bottom-line net profit compared to the prior fiscal period, primarily driven by a contraction in top-line revenue alongside increased total operational expenditures.
Despite cost-side pressures impacting short-term profit margins, the company maintains a strong equity structure, substantial retained earnings, and an established market presence across the country.
Decline in Net Profit Performance
The financial statement outlines a drop in net profitability during the twelve-month review period:
- The company posted a net profit of Rs 1.57 billion (Rs 157.70 crore) during the review period.
- This represents a 20.05 percent decline compared to the net profit of Rs 1.97 billion (Rs 197.26 crore) recorded in the corresponding period of the previous fiscal year.
- The decrease in net earnings was mainly attributed to a combination of lower operating income and an increase in total expenses over the fiscal year.
Contraction in Revenue and Rise in Operating Expenses
The fourth-quarter financial disclosure details top-line movements and expenditure trajectories during the fiscal year:
- Operating Income: Revenue from operations decreased by 4.03 percent to Rs 7.91 billion (Rs 791.36 crore), down from Rs 8.24 billion (Rs 824.57 crore) recorded in the prior year.
- Total Income: Total income generated by the company declined by 4.40 percent to Rs 8.03 billion (Rs 803.63 crore), compared to Rs 8.40 billion (Rs 840.63 crore) in the previous fiscal period.
- Total Expenses: Despite the overall reduction in top-line revenue, total expenses increased by 2.22 percent to Rs 6.09 billion (Rs 609.82 crore), up from Rs 5.96 billion in the previous year.
Per Share Indicators and Key Financial Valuations
The reduction in net profit directly impacted per-share metrics and key valuation ratios for the company:
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- Annualized Earnings Per Share: Earnings per share fell to Rs 1,712.27, down from Rs 2,141.80 in the previous fiscal year. This reflects a decline of Rs 429.53 per share, or approximately 20.05 percent.
- Net Worth Per Share: The reported net worth per share of the company stood at Rs 5,539 as of the end of Ashad.
- Price to Earnings Ratio: The price-to-earnings ratio was reported at 27.57 times at the end of the review period.
Paid-Up Capital and Retained Earnings
The corporate capital structure details highlight the underlying reserve position maintained by the enterprise:
- Paid-Up Capital: Unilever Nepal maintained its paid-up share capital base at Rs 9.21 crore.
- Retained Earnings: Retained earnings held by the company stood at Rs 50.76 crore at the close of the review period.
Overview of Performance Metrics
Metric for FY 2082/83 vs FY 2081/82:
- Net Profit: Rs 157.70 crore compared to Rs 197.26 crore, reflecting a change of negative 20.05 percent.
- Operating Income: Rs 791.36 crore compared to Rs 824.57 crore, reflecting a change of negative 4.03 percent.
- Total Income: Rs 803.63 crore compared to Rs 840.63 crore, reflecting a change of negative 4.40 percent.
- Total Expenses: Rs 609.82 crore, reflecting an increase of 2.22 percent.
- Annualized EPS: Rs 1,712.27 compared to Rs 2,141.80, showing a downward adjustment.
- Net Worth Per Share: Reported at Rs 5,539.
- Price to Earnings Ratio: Reported at 27.57 times.
- Paid-Up Capital: Maintained at Rs 9.21 crore.
- Retained Earnings: Reported at Rs 50.76 crore.
Summary of Institutional Performance and Market Outlook
The fourth-quarter financial results of Unilever Nepal Limited reflect a challenging fiscal period marked by top-line contractions and cost-side pressure.
The decline in net profit to Rs 157.70 crore and EPS to Rs 1,712.27 underscores the operational impact of rising expenses relative to income generation.
However, with a net worth per share of Rs 5,539, strong retained earnings of Rs 50.76 crore, and an established consumer product portfolio, Unilever Nepal maintains a solid structural balance sheet to navigate market shifts in upcoming fiscal periods.
