The Nepal Stock Exchange has rated 26 of the 110 listed companies with an A, three more in the category compared to last year. A-category companies are those that have at least Rs 20 million in paid-up capital, 1000 shareholders, and profits for three years running. Another requirement is the ability of the companies to produce audited financial statements within six months of the end of the fiscal year.

The financial sector businesses lead the A-team with seven commercial banks, nine finance companies and six insurance companies. Soaltee and Nepal Lever are the only companies from the hotel and manufacturing sectors to qualify for the A. Two government-promoted companies are also in group A. Three companies that were downgraded this year are Nepal Share Markets, Necon Air and Everest Insurance. All three failed to present their final accounts on time.