Financial Performance for First Quarter
Sarbottam Cement Limited (SARBTM) has released its unaudited financial statements for the first quarter of the current fiscal year, showing a turnaround from a loss in the same period last year to a profit this year.

During the first three months, the company recorded a net profit of NPR 324.2 million, compared to a loss of NPR 22.5 million in the same period of the previous fiscal year. The growth in profitability is attributed to an increase in sales revenue.

Revenue and Profit Highlights

• Sales revenue increased by 35.77%.
• Total profit surged by 408.81%.
• Financial expenses decreased by 15.91%, while total expenses rose by 81.89%.

Earnings Per Share and Net Worth

• Earnings per share (EPS): NPR 26.07
• Net worth per share: NPR 208.11
• Price-to-earnings (P/E) ratio: 31.91

Capital and Reserves
The company has a paid-up capital of NPR 497.55 million, with reserves amounting to NPR 537 million.

The first-quarter results highlight strong revenue growth and improved operational efficiency, allowing the company to move from a loss to a profitable position.