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Kamal Aryal Company Pvt. Ltd.
Kathmandu, Nepal
Details of Branch and Lease for the year ending 2025/12/31 and Monthly Calculation of Lease Liability and Right to Use Asset
ReferencesS.NBranch AddressLease Start DatePeriod (Years)End DateMonthly PaymentsTotal period (In Months)RatePresent Value of Lease Payments
ABCDEFGHIJ
Formula Bar
=DATE(YEAR(D8)+E8,MONTH(D8),DAY(D8))-1=E8*12=-PV(I8/12,H8,G8)
81Kathmandu1/1/2025512/31/2029550,000.006011%25,296,168.61
92Pokhara3/1/202552/28/2030489,000.006011%22,490,593.54
103Biratnagar2/1/202561/31/2031475,000.007211%24,955,239.49
114Bharatpur8/1/202557/31/2030245,000.006011%11,268,293.29
125Lalitpur9/1/202568/31/2031345,000.007211%18,125,384.47
136Birgunj10/1/202569/30/2031387,000.007211%20,331,953.02
147Butwal7/1/202556/30/2030450,000.006011%20,696,865.23
158Dharan3/1/202552/28/2030514,000.006011%23,640,419.39
169Nepalgunj1/1/2025612/31/2030312,000.007211%16,391,652.05
1710Hetauda12/1/2025511/30/2030223,000.006011%10,256,446.54
Total3,990,000.00193,453,015.64
Year 1
KLMN
OpeningInterestPaymentClosing
Formula Bar
=J8=K8*I8=$G8*12=-PV($I8/12,$H8-12,$G8)
25,296,168.612,584,113.026,600,000.0021,280,281.63
22,490,593.542,297,511.395,868,000.0018,920,104.94
24,955,239.492,591,451.585,700,000.0021,846,691.07
11,268,293.291,151,104.892,940,000.009,479,398.18
18,125,384.471,882,212.204,140,000.0015,867,596.67
20,331,953.022,111,351.074,644,000.0017,799,304.09
20,696,865.232,114,274.295,400,000.0017,411,139.51
23,640,419.392,414,971.086,168,000.0019,887,390.47
16,391,652.051,702,174.513,744,000.0014,349,826.56
10,256,446.541,047,740.372,676,000.008,628,186.91
193,453,015.6319,896,904.4047,880,000.00165,469,920.03
Year 2
OPQR
OpeningInterestPaymentClosing
Formula Bar
=N8=(O8*I8%)=$G8*12=-PV($I8/12,$H8-24,$G8)
21,280,281.632,119,399.256,600,000.0016,799,680.88
18,920,104.941,884,338.615,868,000.0014,936,443.55
21,846,691.072,231,733.975,700,000.0018,378,425.04
9,479,398.18944,096.032,940,000.007,483,494.21
15,867,596.671,620,943.624,140,000.0013,348,540.29
17,799,304.091,818,275.894,644,000.0014,973,579.98
17,411,139.511,734,053.935,400,000.0013,745,193.45
19,887,390.471,980,674.946,168,000.0015,700,065.40
14,349,826.561,465,896.843,744,000.0012,071,723.40
8,628,186.91859,320.062,676,000.006,811,506.98
165,469,920.0316,658,733.1447,880,000.00134,248,653.18
Year 3
STUV
OpeningInterestPaymentClosing
Formula Bar
=R8=(S8*I8%)=$G8*12=-PV($I8/12,$H8-36,$G8)
16,799,680.881,600,909.356,600,000.0011,800,590.23
14,936,443.551,423,353.955,868,000.0010,491,797.49
18,378,425.041,830,390.265,700,000.0014,508,815.31
7,483,494.21713,132.352,940,000.005,256,626.56
13,348,540.291,329,441.354,140,000.0010,537,981.64
14,973,579.981,491,286.384,644,000.0011,820,866.36
13,745,193.451,309,834.925,400,000.009,655,028.37
15,700,065.401,496,122.556,168,000.0011,028,187.96
12,071,723.401,202,277.393,744,000.009,530,000.79
6,811,506.98649,095.972,676,000.004,784,602.95
134,248,653.1813,045,844.4747,880,000.0099,414,497.66
Year 4
WXYZ
OpeningInterestPaymentClosing
Formula Bar
=V8=(W8*I8%)=$G8*12=-PV($I8/12,$H8-48,$G8)
11,800,590.231,022,420.406,600,000.006,223,010.62
10,491,797.49909,024.685,868,000.005,532,822.17
14,508,815.311,382,603.535,700,000.0010,191,418.83
5,256,626.56455,441.812,940,000.002,772,068.37
10,537,981.641,004,206.774,140,000.007,402,188.42
11,820,866.361,126,458.034,644,000.008,303,324.40
9,655,028.37836,525.785,400,000.005,091,554.15
11,028,187.96955,498.336,168,000.005,815,686.29
9,530,000.79908,152.213,744,000.006,694,153.00
4,784,602.95414,545.002,676,000.002,523,147.94
99,414,497.669,014,876.5447,880,000.0060,549,374.19
Year 5
AAABACAD
OpeningInterestPaymentClosing
Formula Bar
=Z8=(AA8*I8%)=$G8*12=-PV($I8/12,$H8-60,$G8)
6,223,010.62376,989.386,600,000.00-
5,532,822.17335,177.835,868,000.00-
10,191,418.83882,999.435,700,000.005,374,418.27
2,772,068.37167,931.632,940,000.00-
7,402,188.42641,336.434,140,000.003,903,524.85
8,303,324.40719,412.174,644,000.004,378,736.57
5,091,554.15308,445.855,400,000.00-
5,815,686.29352,313.716,168,000.00-
6,694,153.00579,991.213,744,000.003,530,144.21
2,523,147.94152,852.062,676,000.00-
60,549,374.194,517,449.7047,880,000.0017,186,823.90
Final Year
AKALAMAN
OpeningInterestPaymentClosing
Formula Bar
=AI8=AN8+AM8-AK8=$G8*12=-PV($I8/12,IF(($H8-72)>0,$H8,0),$G8)
----
----
5,374,418.27325,581.735,700,000.00-
----
3,903,524.85236,475.154,140,000.00-
4,378,736.57265,263.434,644,000.00-
----
----
3,530,144.21213,855.793,744,000.00-
----
17,186,823.901,041,176.1018,228,000.000.00
Depreciation Summary
Yearly Depreciation upto 5 YearsFor Sixth year
5,059,233.72-
4,195,195.56-
4,158,130.694,158,130.69
2,253,658.66-
3,625,076.903,625,076.90
3,808,806.083,808,806.08
4,139,373.05-
4,728,083.88-
2,711,942.012,711,942.01
2,051,289.31-
38,690,603.1314,303,955.68