Prime Commercial Bank (XNEP:PCBL) Tax Expense: NPR2,270 Mil (TTM As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XNEP:PCBL Prime Commercial Bank Ltd XNEP:PCBL
95 GF Score
Price NPR232.00
GF Value NPR258.82
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is Prime Commercial Bank Tax Expense?

Prime Commercial Bank XNEP:PCBL +1.22% 95 Tax Expense is NPR2,270 Mil as of Apr. 2026. GuruFocus rates XNEP:PCBL with a GF Score™ of 95/100 and a GF Value™ of NPR258.82 (Modestly Undervalued). The stock has 1 warning sign investors should review.

Prime Commercial Bank's tax expense for the months ended in Apr. 2026 was NPR444 Mil. Its tax expense for the trailing twelve months (TTM) ended in Apr. 2026 was NPR2,270 Mil.


Prime Commercial Bank  (XNEP:PCBL) Tax Expense Explanation

In the long run, income before tax and taxable income will likely be more similar than they are in any given period. If the one is less in earlier years, then it will be greater in later years. Deferred taxes will reverse themselves in the long run and in total will zero out, unless there is something like a change in tax rates in the intervening period. A deferred tax payable results from a tax break in the early years and will reverse itself in later years; a deferred tax receivable results from more taxes being paid in early years than the tax expense reported to shareholders and will again reverse itself in later years. The deferred tax amount is computed by estimating the amount and the timing of the reversal and multiplying that by the appropriate tax rates.


Prime Commercial Bank Tax Expense Related Terms


Prime Commercial Bank Tax Expense Historical Data

* Premium members only.

The historical data trend for Prime Commercial Bank's Tax Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Prime Commercial Bank Tax Expense Chart

Prime Commercial Bank Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Tax Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,416.93 1,164.10 953.65 1,539.14 1,562.64

Prime Commercial Bank Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Tax Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 172.10 949.77 540.57 335.90 444.21
XNEP:PCBL
95GF Score
Prime Commercial Bank Ltd XNEP:PCBL
Tax Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Prime Commercial Bank Tax Expense Calculation

Tax paid by the company. It is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically considerably more complex due to things such as expenses considered not deductible by taxing authorities ("add backs"), the range of tax rates applicable to various levels of income, different tax rates in different jurisdictions, multiple layers of tax on income, and other issues.

Tax Expense for the trailing twelve months (TTM) ended in Apr. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NPR2,270 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Expense →
What does a Tax Expense of NPR2,270 Mil mean?
Prime Commercial Bank (XNEP:PCBL) has a Tax Expense of NPR2,270 Mil as of Apr. 2026. Tax expense is the amount of tax the company pays in an accounting period. View historical data on Prime Commercial Bank and its competitors.
Is Prime Commercial Bank's Tax Expense too high?
Prime Commercial Bank's current Tax Expense is NPR2,270 Mil. Overall, Prime Commercial Bank has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Prime Commercial Bank's Tax Expense compare to competitors?
Prime Commercial Bank's Tax Expense of NPR2,270 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Expense for a Banks company?
A good Tax Expense depends on the Banks industry context. However, Tax Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Expense mean?
A high Tax Expense can signal that a stock is expensive relative to its fundamentals. Tax expense is the amount of tax the company pays in an accounting period. View historical data on Prime Commercial Bank and its competitors. Prime Commercial Bank's current Tax Expense is NPR2,270 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prime Commercial Bank stock overvalued right now?
Based on GuruFocus' analysis, Prime Commercial Bank (XNEP:PCBL) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR258.82, compared to a current price of NPR232.00 — trading 10.4% below its estimated fair value. The current Tax Expense is NPR2,270 Mil. Prime Commercial Bank's overall GF Score™ is 95/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Expense calculated?
Tax Expense is calculated from a company's financial statements. For Prime Commercial Bank (XNEP:PCBL), the current Tax Expense is NPR2,270 Mil as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Prime Commercial Bank (XNEP:PCBL) Overvalued in 2026?

Based on GuruFocus' analysis, Prime Commercial Bank stock appears to be undervalued. The current stock price of NPR232.00 is trading 10.4% below its estimated GF Value™ of NPR258.82. GuruFocus considers Prime Commercial Bank to be Modestly Undervalued.

Key valuation signals for XNEP:PCBL:

  • Tax Expense: NPR2,270 Mil
  • GF Value™: NPR258.82 vs. price of NPR232.00 (10.4% below fair value)
  • GF Score™: 95/100 with 1 warning sign

No single metric tells the full story. See the XNEP:PCBL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Prime Commercial Bank Business Description

Address Kamalpokhari, Kathmandu, NPL
Prime Commercial Bank Ltd is a commercial bank in Nepal. The company's operating segment includes Banking Operation; Treasury; Card and Others. It generates maximum revenue from the Banking Operation segment. The company is engaged in providing personal banking, business banking, retail banking and other services including SMS banking, E-Banking services, and other remittance services.
95GF Score

Get the complete analysis for XNEP:PCBL

Tax Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR232.00
Price
NPR258.82
GF Value