एपेलो हाइड्रोपावरको वित्तीय विवरण सार्वजनिकAppolo Hydropower Limited Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 12, 2026
Statement of Financial Position
As at 32nd Ashadh, 2083 (16th July, 2026)
(All amounts are in NPR, unless otherwise stated)
| Particulars As at 32nd Ashadh, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 6,124,696 | 6,493,927 | 4,204,494 |
| Intangible Assets | 1,478,667,686 | - | - |
| Intangible Asset Under Development | - | 1,456,946,171 | 1,290,037,674 |
| Total Non Current Assets | 1,484,792,382 | 1,463,440,098 | 1,294,242,168 |
| Current Assets | |||
| Inventory | 4,711,734 | 3,723,409 | 3,723,409 |
| Trade & Other Receivables | 24,477,208 | 5,128,026 | 1,266,235 |
| Prepayments | 37,444,436 | 63,067,426 | 47,684,505 |
| Current Tax Assets | 13,196 | 13,117 | 10,726 |
| Cash and Cash Equivalents | 19,412,367 | 390,374 | 24,762,577 |
| Total Current Assets | 86,058,941 | 72,322,352 | 77,447,451 |
| Total Assets | 1,570,851,323 | 1,535,762,450 | 1,371,689,617 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 470,000,000 | 329,000,000 | 329,000,000 |
| Reserve and Surplus | 11,345,975 | 34,705,632 | 39,263,219 |
| Total Equity | 481,345,975 | 363,705,632 | 368,263,219 |
| Non-Current Liabilities | |||
| Loans and Borrowings | 917,849,172 | 983,112,977 | 829,123,265 |
| Lease Liability | 3,210,349 | 3,409,225 | - |
| Total Non- Current Liabilities | 921,059,521 | 986,522,202 | 829,123,265 |
| Current Liabilities | |||
| Loans and Borrowings | 28,015,600 | 40,000,000 | 40,000,000 |
| Trade Payables | 18,247,557 | 9,981,382 | 13,946,665 |
| Other Payables | 122,182,671 | 135,553,235 | 120,356,467 |
| Current Tax Liability | - | - | - |
| Total Current Liabilities | 168,445,827 | 185,534,617 | 174,303,132 |
| Total Liabilities | 1,089,505,348 | 1,172,056,819 | 1,003,426,397 |
| Total Equity and Liabilities | 1,570,851,323 | 1,535,762,451 | 1,371,689,617 |
Statement of Profit or Loss
For the period ending on 32nd Ashadh, 2083 (16th July, 2026)
| Particulars 1st Baisakh 2083 2083 2082 | 2082 | 2082 | 2082 |
| Revenue from Electricity Generation | 32,523,394 | 4,007,922 | - |
| Revenue From Long Term Contract | 35,428,041 | 36,960,016 | 161,523,695 |
| Less: Cost of Electricity Generation | 15,804,582 | 3,378,355 | - |
| Less: Cost of Long Term Contract | 33,740,991 | 35,200,015 | 153,832,091 |
| Gross Profit | 18,405,861 | 2,389,568 | 7,691,604 |
Other Income 448,493 158 -
| Administrative Expenses | 9,483,343 | 2,157,670 | 157,440 |
| Other Expenses | 10,982,293 | 1,386,700 | 2,219,475 |
| Profit from operations | (1,611,281) | (1,154,643) | 5,314,689 |
| Finance Cost | 17,754,565 | 4,147,561 | - |
| Profit /(Loss) Before Tax | (19,365,846) | (5,302,204) | 5,314,689 |
Income Tax Expenses
- Upto Previous Year - - -
- Current Year - - -
| Net Profit/(Loss) for the year | (19,365,846) | (5,302,204) | 5,314,689 |
| Profit/(Loss) on Discontinue Operation (Net of Tax) | - | - | - |
| Amount Transferred to Reserve & Surplus | (19,365,846) | (5,302,204) | 5,314,689 |
Other Comprehensive income
Items that will not be Reclassified Subsequently to Profit or Loss:
| Exchange Difference in translating foreign operations, Net of Tax | - | - | - |
| Revaluation of Property Plant & Equipment, Net of Tax | - | - | - |
| Actuarial Loss on Employee Benefit Obligations, Net of Tax | - | - | - |
Items that may be reclassified subsequently to profit or loss:
| Change in fair value of hedging instruments, net of tax and of reclassifications | - | - | - |
| Total Comprehensive Income For The Year | (19,365,846) | (5,302,204) | 5,314,689 |
| धितोपत्र दर्ता तथा निष्कासन नियमावली | २०७३ | २६ | (१) |
१) वित्तीय विवरण
क) आ.व. २०७९/८० को चौथो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धित वित्तीय विवरण यसै साथ संलग्न गरिएको छ ।
ख) आर्थिक वर्ष २०७९/८० को आषाढ मसान्तको चौथो त्रैमासीक अवधिसम्म रु ३,६५,३१,३९६।०० बराबरको विद्युत उत्पादन गरि नेपाल विद्युत प्राधिकरणलाई विक्रि गरि आम्दानी गरेको छ । IFRIC 12 अन्तर्गत रु २०,४३,९३,२३४।०० र अन्य आम्दानी रु ४,४६,६५१।०० गरी कुल आम्दानी रु २४,१३,७३,२०२।०० आम्दानी गरेको छ ।
ग) २०८० आषाढ मसान्तमा कम्पनीको प्रमुख वित्तीय अनुपात निम्नानुसार छ ।
प्रतिशेयर आम्दानी (रु) (६।६५) प्रतिशेयर कुल सम्पत्तिको मूल्य (रु) ३३४।२२
प्रतिशेयर नेटवर्थ (रु) १०२।४१ प्रति शेयर बजार मूल्य (रु) ८९९।००
चालु अनुपात ०।५११ मूल्य आम्दानी अनुपात (१३५।१५)
२) व्यवस्थापकीय विश्लेषण
कम्पनीको नाफा र नगद प्रवाहमा असर पर्ने घटनाहरु:
यस कम्पनीद्वारा निर्माण गरिएको उकु खोला जलविद्युत आयोजनाले २०७९ साल चैत्र १८ गते बाट व्यवसायिक उत्पादन शुरु गरेको हो । आयोजनाको सम्पुर्ण निर्माण कार्यहरु समयमै अगाडी बढेता पनि प्रशारण लाइन जडान तथा विस्तारका क्रममा आएका समस्या तथा चुनौतीका कारणले गर्दा RCOD भन्दा केही थप समय लागेको जानकारी गराउँदछौ । साथै आउने दिनहरुमा यस आयोजनाबाट उत्साहजनक विद्युत उत्पादन गरि कम्पनीको तथा शेयरधनि महानुभावहरुको लगानीमा राम्रो प्रतिफल हुने गरि आय तथा नाफा सिर्जना गर्न हामी प्रतिबद्ध छौ ।
३) कानुनी कारवाही सम्बन्धि विवरण
क) यस त्रैमासीक अवधिमा यस कम्पनीको संस्थापक र संचालक विरुद्ध कुनै मुद्दा मामिला दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन ।
ख) कुनै संस्थापक र संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको जानकारी छैन ।
४) संस्थाको शेयर कारोबार सम्बन्धमा
धितोपत्र बजारमा संस्थाको शेयर कारोबार नियमनुसार सामान्य प्रकृति वाटै भएको छ । यस त्रैमासीक अवधिमा संस्थाको शेयरको अधिकतम, न्यूनतम मूल्य, कारोबार संस्था नेपाल स्टक एक्सचेन्ज लि. को वेभसाइट अनुसार निम्न लेखिए बमोजिम रहेको छ ।
अधिकतम मूल्य १०५३.४० कारोबार दिन २८
| न्यूनतम मूल्य | २९९.७० | ३०,४९८ |
| अन्तिम मूल्य | ८९९.०० | ५,८३,७९७ |
कारोबार रकम ५१,४०,१०,६५०.८०
५) समस्या र चुनौतीहरु
यस कम्पनीले बहन गर्नु परेको समस्या र चुनौतीहरु विद्युत उत्पादन सम्बन्धि व्यवसायमा संलग्न अरु कम्पनीहरु सरह नै छन् । आईपर्ने समस्या र चुनौति समाधानका उपायहरु बारे संचालक समितिले समय समयमा समिक्षा गरि रणनीति बनाई सोको निराकरणको उपाय अवलम्बन गर्ने गरेको छ ।
६) सत्य, तथ्यता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Statement of Financial Position
As at 32nd Ashadh, 2083 (16th July, 2026)
(All amounts are in NPR, unless otherwise stated)
| Particulars As at 32nd Ashadh, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 6,124,696 | 6,493,927 | 4,204,494 |
| Intangible Assets | 1,478,667,686 | - | - |
| Intangible Asset Under Development | - | 1,456,946,171 | 1,290,037,674 |
| Total Non Current Assets | 1,484,792,382 | 1,463,440,098 | 1,294,242,168 |
| Current Assets | |||
| Inventory | 4,711,734 | 3,723,409 | 3,723,409 |
| Trade & Other Receivables | 24,477,208 | 5,128,026 | 1,266,235 |
| Prepayments | 37,444,436 | 63,067,426 | 47,684,505 |
| Current Tax Assets | 13,196 | 13,117 | 10,726 |
| Cash and Cash Equivalents | 19,412,367 | 390,374 | 24,762,577 |
| Total Current Assets | 86,058,941 | 72,322,352 | 77,447,451 |
| Total Assets | 1,570,851,323 | 1,535,762,450 | 1,371,689,617 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 470,000,000 | 329,000,000 | 329,000,000 |
| Reserve and Surplus | 11,345,975 | 34,705,632 | 39,263,219 |
| Total Equity | 481,345,975 | 363,705,632 | 368,263,219 |
| Non-Current Liabilities | |||
| Loans and Borrowings | 917,849,172 | 983,112,977 | 829,123,265 |
| Lease Liability | 3,210,349 | 3,409,225 | - |
| Total Non- Current Liabilities | 921,059,521 | 986,522,202 | 829,123,265 |
| Current Liabilities | |||
| Loans and Borrowings | 28,015,600 | 40,000,000 | 40,000,000 |
| Trade Payables | 18,247,557 | 9,981,382 | 13,946,665 |
| Other Payables | 122,182,671 | 135,553,235 | 120,356,467 |
| Current Tax Liability | - | - | - |
| Total Current Liabilities | 168,445,827 | 185,534,617 | 174,303,132 |
| Total Liabilities | 1,089,505,348 | 1,172,056,819 | 1,003,426,397 |
| Total Equity and Liabilities | 1,570,851,323 | 1,535,762,451 | 1,371,689,617 |
Statement of Profit or Loss
For the period ending on 32nd Ashadh, 2083 (16th July, 2026)
| Particulars 1st Baisakh 2083 2083 2082 | 2082 | 2082 | 2082 |
| Revenue from Electricity Generation | 32,523,394 | 4,007,922 | - |
| Revenue From Long Term Contract | 35,428,041 | 36,960,016 | 161,523,695 |
| Less: Cost of Electricity Generation | 15,804,582 | 3,378,355 | - |
| Less: Cost of Long Term Contract | 33,740,991 | 35,200,015 | 153,832,091 |
| Gross Profit | 18,405,861 | 2,389,568 | 7,691,604 |
Other Income 448,493 158 -
| Administrative Expenses | 9,483,343 | 2,157,670 | 157,440 |
| Other Expenses | 10,982,293 | 1,386,700 | 2,219,475 |
| Profit from operations | (1,611,281) | (1,154,643) | 5,314,689 |
| Finance Cost | 17,754,565 | 4,147,561 | - |
| Profit /(Loss) Before Tax | (19,365,846) | (5,302,204) | 5,314,689 |
Income Tax Expenses
- Upto Previous Year - - -
- Current Year - - -
| Net Profit/(Loss) for the year | (19,365,846) | (5,302,204) | 5,314,689 |
| Profit/(Loss) on Discontinue Operation (Net of Tax) | - | - | - |
| Amount Transferred to Reserve & Surplus | (19,365,846) | (5,302,204) | 5,314,689 |
Other Comprehensive income
Items that will not be Reclassified Subsequently to Profit or Loss:
| Exchange Difference in translating foreign operations, Net of Tax | - | - | - |
| Revaluation of Property Plant & Equipment, Net of Tax | - | - | - |
| Actuarial Loss on Employee Benefit Obligations, Net of Tax | - | - | - |
Items that may be reclassified subsequently to profit or loss:
| Change in fair value of hedging instruments, net of tax and of reclassifications | - | - | - |
| Total Comprehensive Income For The Year | (19,365,846) | (5,302,204) | 5,314,689 |
Securities Registration and Issue Regulations, 2073 (Related to Schedule-14, Rule 26 Sub-rule (1)) Fourth Quarter Report of F.Y. 2079/80
1) Financial Statements
a) Balance sheet and profit/loss financial statements for the fourth quarter period of F.Y. 2079/80 are attached herewith.
b) Up to the fourth quarter period ending Ashadh 2079/80, income of Rs 3,65,31,396।00 was generated by selling electricity generated to Nepal Electricity Authority. Income under IFRIC 12 was Rs 20,43,93,234।00 and other income was Rs 4,46,651।00, making total income of Rs 24,13,73,202।00.
c) Key financial ratios of the company as of Ashadh end 2080 are as follows:
Earnings Per Share (Rs.) (6।65) Total Assets Value Per Share (Rs.) 334।22
Net Worth Per Share (Rs.) 102।41 Market Value Per Share (Rs.) 899।00
Current Ratio 0।511 Price Earnings Ratio (135।15)
2) Management Analysis
Events affecting company profit and cash flow:
Uku Khola Hydropower Project constructed by this company started commercial production from चैत्र 18, 2079. Although all construction works of the project progressed on time, due to problems and challenges faced during transmission line connection and expansion, it took additional time beyond RCOD. Furthermore, in the coming days, we are committed to generating encouraging electricity from this project to create income and profit delivering good returns on the investment of the company and shareholders.
3) Legal Proceedings Details
a) No lawsuit or legal action has been filed or is known to have been filed against the promoters and directors of this company during this quarter period.
b) There is no information regarding any lawsuit filed against any promoter or director relating to economic offenses.
4) Share Trading Details of the Institution
Share trading of the institution in the securities market took place in a normal manner as per rules. During this quarter period, the maximum, minimum price, and trading figures of the institution's shares according to the website of Nepal Stock Exchange Ltd. are as follows:
Maximum Price 1053.40 Trading Days 28
| Minimum Price | 299.70 | 30,498 |
| Closing Price | 899.00 | 5,83,797 |
Turnover Amount 51,40,10,650.80
5) Problems and Challenges
The problems and challenges faced by this company are similar to other companies involved in the electricity generation business. The Board of Directors periodically reviews measures to solve arising problems and challenges, formulates strategies, and adopts remedies for their resolution.
6) Statement by Chairman/Chief Executive Regarding Truth and Accuracy
As of today, I personally assume responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.