How Does NEPSE Classify Listed Companies?

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Since the fiscal year 1996/97, NEPSE has classified listed companies into Groups β€œA” and β€œB,” which was revised to the quarterly classification of β€œA,” β€œB,” β€œG,” and β€œZ” (Four) Groups on October 15, 2018.classification of listed companies

NEPSE classifies listed companies into Group β€˜A’ based on the following criteria:

– Paid up capital should be at least Rs.1000 million.

– Listing of securities was made three years before.

– 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.

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– Have conducted AGM within the six months of the fiscal year end.


Β NEPSE classifies listed companies into Group β€˜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 classifies listed companies into Group β€˜G’ if the listed companies have not completed two years after listing.

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NEPSE classifies listed companies into Group β€˜Z’ if the listed companies have not been classified in any of the β€˜A’, β€˜B’ and β€˜G’ Groups.