Classification Of Listed Company By Nepse

Classification of Listed Companies
by NEPSE

NEPSE had started the classification of

listed companies into Group ‘A’ and

Group ‘B’ since fiscal year 1996/97

which was changed to the quarterly

classification of ‘A”, ‘B’, ‘G’ and ‘Z’

(Four) Groups on October 15, 201836.

NEPSE classifies listed companies into
Group ‘A’ based on the following
criteria:

- Paid up capital should be at

least Rs.1000 million.

- Listing of securities was made

three years before.

36 Rule 11 under the Securities Listing and Trading

- Should be in profits and

dividend distributed in the last

three consecutive years.

- Have rated by Credit Ratings

Agency average or above the

average.

– Should have financial

statements in the formats/

standards specified by the

Regulators.

– Have conducted AGM within

the six months of the fiscal year

end.

 NEPSE classify listed companies
into Group ‘B’ based on the
following criteria:

– Paid up capital should be at

least Rs.500 million.

– Listing of securities was made

three years before.

– Should be in profits at least two

years in the last three years.

– Have rated by Credit Ratings

Agency one level below than

the average.

– Have conducted AGM within

the six months of the fiscal year

end.

– Should not have accumulated

loss.

NEPSE classify listed companies into
Group ‘G’ if the listed companies have
not completed two years after listing.
NEPSE classify listed companies into Group ‘Z’ if the listed companies have not been  Classified in any of the ‘A’, ‘B’ and ‘G’ Groups.

In NEPSE’s changed first classification,

no any listed company was classified into Group ‘A’ and Group ‘B’, 22 companies were classified into Group ‘G’, and 174 companies in Group ‘Z’ Group respectively.