Brief description of the case specifying the major issues involved in the caseWrite about NCell Based on the data for Equity Valuation Financial Highlights $($FY $2021/22)$:

$1$ Revenue NPR $32\mathrm{.}24$ billion

$2$ Profit before tax NPR $13\mathrm{.}15$ billion

$3$ Earnings per share $($EPS$)$ NPR$.47\mathrm{.}01$

$4$ Return on equity $($ROE$)23\mathrm{.}8\%$

$5$ Debt$-$to$-$equity ratio $0\mathrm{.}27$

$6$Brief description of the case specifying the major issues involved in the caseBrief description of the case specifying the major issues involved in the caseBrief description of the case specifying the major issues involved in the case Dividend yield $12\mathrm{.}5\%$

Key Matrics for Valuation:

$1$ Price$-$to$-$earnings ratio $($P$/$E$)$: $15\mathrm{.}2$x $($based on closing price of NPR $705$ as of December $31,2023)$

$2$ Price$-$to$-$book ratio $($P$/$B$)$: $2\mathrm{.}9$x

$3$ Enterprise value $($EV$)/$EBITDA: $7\mathrm{.}2$x