अरुण काबेली पावर लिमिटेडको पहिलो त्रैमासिक वित्तीय विवरणArun Kabeli Power Limited Q1 Financial Results Announcement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
Arun Kabeli Power Limited
Unaudited Financial Results (As on 31 Ashwin 2083, 1st Quarter F/Y 2083/84)
| Particulars Quarter Ending Ashwin 2083 (Unaudited) Previous Quarter Ending Ashadh 2083 (Unaudited) Corresponding Previous Quarter ending Ashwin 2082 (Unaudited) | |||
| Assets | |||
| Non Current Assets | |||
| Property, Plant & Equipment (Net) | 20,630,867 | 21,786,842 | 25,090,204 |
| Intangible Assets (Net) | 4,760,008,001 | 4,815,311,575 | 4,946,451,789 |
| Advance for Investment | 1,222,759,000 | 1,222,759,000 | 863,032,000 |
| Investment | 856,549,200 | 856,549,200 | 37,500,000 |
| Total Non-Current Assets | 6,859,947,068 | 6,916,406,617 | 5,872,073,993 |
| Current Assets | |||
| Biological Assets | 1,044,450 | 1,044,450 | 924,450 |
| Investment | 151,070,564 | 154,305,252 | 309,937,304 |
| Cash and Bank Balance | 13,316,838 | 48,281,553 | 34,303,295 |
| Advances, Prepaid, Loans and Deposits | 136,183,953 | 127,474,429 | 91,066,312 |
| Receivable | 199,512,763 | 68,932,113 | 129,607,189 |
| Total Current Asset | 501,128,568 | 400,037,797 | 565,838,550 |
| Total Assets | 7,361,075,636 | 7,316,444,414 | 6,437,912,543 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 3,895,942,100 | 3,895,942,100 | 3,895,942,100 |
| Other Equity | 89,110,971 | 68,964,418 | 47,288,796 |
| Total Equity | 3,985,053,071 | 3,964,906,518 | 3,943,230,896 |
| Liabilities | |||
| Non Current Liabilities | |||
| Loan Fund | 2,692,274,279 | 2,763,014,134 | 2,274,660,000 |
| Lease Payable | 6,432,456 | 6,633,546 | 7,389,710 |
| Deferred Tax Liabilities | 8,618,008 | 9,405,852 | 23,807,718 |
| Total Non-Current Liabilities | 2,707,324,743 | 2,779,053,532 | 2,305,857,428 |
| Current Liabilities | |||
| Financial liabilities | 644,841,965 | 549,531,996 | 168,538,425 |
| Provisions | 8,605,986 | 8,005,841 | 7,508,545 |
| Current Tax Liabilities | 9,096,982 | 8,916,727 | 4,105,176 |
| Other Current Liabilities | 6,152,889 | 6,029,800 | 8,672,073 |
| Total Current Liabilities | 668,697,822 | 572,484,364 | 188,824,219 |
| Total Liabilities | 3,376,022,565 | 3,351,537,896 | 2,494,681,647 |
| Total Equity and Liabilities | 7,361,075,636 | 7,316,444,414 | 6,437,912,543 |
Profit & Loss Account (For the Quarter ending 31st Ashwin 2083)
| Particulars Quarter Ending Ashwin 2083 (Unaudited) Previous Quarter Ending Ashadh 2083 (Unaudited) Corresponding Previous Quarter ending Ashwin 2082 (Unaudited) | |||
| Revenue from Operations | 176,459,141 | 613,304,193 | 194,287,275 |
| Less: Cost of Sales | 27,770,963 | 76,746,477 | 12,246,822 |
| Gross Profit | 148,688,178 | 536,557,716 | 182,040,453 |
| Other Income | 878,824 | 80,958,495 | - |
| Expenses | |||
| Administrative Expenses | 2,928,264 | 13,010,277 | 1,843,312 |
| Employee Benefits Expense | 1,761,896 | 6,295,223 | 1,434,720 |
| Financial expenses | 63,118,499 | 234,233,256 | 49,832,161 |
| Depreciation | 58,384,547 | 223,501,697 | 55,677,150 |
| (Gain)/Loss on Investment through FVTPL | 3,234,688 | 67,776,645 | 17,241,775 |
| Total Expenses | 129,427,894 | 544,817,098 | 126,029,118 |
| Profit(Loss) Before Bonus, Tax and CSR | 20,139,108 | 72,699,113 | 56,011,335 |
| Provision for Staff Bonus | 402,782 | 1,453,982 | 1,120,227 |
| Provision for CSR | 197,363 | 712,451 | 548,911 |
| Profit (Loss) before Tax | 19,538,963 | 70,532,680 | 54,342,197 |
| Current Tax | 180,255 | 8,916,727 | - |
| Deferred Tax (Income)/Expenses | (787,844) | (18,065,743) | (3,663,877) |
| Profit (Loss) after Tax | 20,146,553 | 79,681,696 | 58,006,074 |
| Profit for Appropriation | 20,146,553 | 79,681,696 | 58,006,074 |
| Add: Reserve & Surplus from previous year | 68,964,418 | (10,717,278) | (10,717,278) |
| Less: Stock Dividend | - | - | - |
| Less: Cash Dividend | - | - | - |
| Total | 89,110,971 | 68,964,418 | 47,288,796 |
Note:- The previous quarter figures have been regrouped, rearranged,reclassified and restated wherever necessary.
The Unaudited Financial figure are subject to change as per the directions of external auditors and Regulatory Authority.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४
(अनुसूची - १४, (नियम २६ को उपनियम (१) सँग सम्बन्धित)
आ.व. २०८३/२०८४ को प्रथम त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) आ.व. २०८३/०८४ को प्रथम त्रैमासिक अवधिको वासलात तथा नाफा नोक्सान हिसाबको आधारमा कम्पनीको प्रमुख वित्तीय अनुपात निम्नानुसार छ ।
प्रतिशेयर आम्दानी (वार्षिक) २.०७
प्रतिशेयर networth १०२.२९
तरलता अनुपात ०.७५
प्रतिशेयर कुल सम्पत्तिको मूल्य १८८.९४
मूल्य आम्दानी अनुपात १२२.५५
२. व्यावसायिक विश्लेषण :
यस आर्थिक वर्षको प्रथम त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा उल्लेखनिय परिवर्तन छैन । कम्पनीले आफ्नो व्यावसायिक योजना अनुरुप नै कार्य गरी रहेको छ। कम्पनीले निर्माण गरी सञ्चालन गरिरहेको काबेली बि-१ जलविद्युत परियोजना (२५मेगावाट) बाट सन्तोषजनक रुपमा विद्युत उत्पादन भईरहेको छ ।
३. कानूनी कारवाही सम्बन्धित विवरण :
यस त्रैमासिक अवधिमा संस्थाले कसै विरुद्ध र कसैले संस्था विरुद्ध साथै संस्थापक र सञ्चालक विरुद्ध कुनै मुद्दा मामिला परे/गरेको छैन ।
४. संस्थाको शेयर कारोबार सम्बन्धित विवरण :
यस त्रैमासिक अवधिमा संस्थाको शेयरको अधिकतम, न्यूनतम तथा अन्तिम मूल्य, कारोबार भएको कुल दिन, कारोबार संख्या र कारोबार भएको शेयर संख्या नेपाल स्टक एक्सचेञ्ज लि. को वेवसाईट अनुसार :
अधिकतम मूल्य रु. २५०.८०
न्यूनतम मूल्य रु. २३५.५०
अन्तिम मूल्य रु. २५३.५०
कारोबार दिन ६१
कारोबार संख्या ११,४३०
कारोबार भएको शेयर संख्या ३६,६२,४६०
५. समस्या तथा चुनौती :
संस्थाले बहन गर्नु परेको समस्या तथा चुनौतीहरु बजारमा रहेका अन्य संस्था सरह नै छन् । आईपर्ने समस्या र चुनौती समाधानका उपायहरु बारे सञ्चालक समितिले समय समयमा समिक्षा गरी आवश्यक रणनीति बनाई सो को निराकरणको उपाय अवलम्बन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
संस्थागत सुशासनका लागि व्यवस्थापनले कर्मचारीको वृत्ति विकास, आवश्यक कार्यकक्ष र सामाग्रीहरुको समुचित व्यवस्थापनका लागि उचित वातावरण उपलब्ध गराउने गरेको छ ।
७. सत्य, तथ्यता सम्बन्धमा 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 बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सू-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Arun Kabeli Power Limited
Unaudited Financial Results (As on 31 Ashwin 2083, 1st Quarter F/Y 2083/84)
| Particulars Quarter Ending Ashwin 2083 (Unaudited) Previous Quarter Ending Ashadh 2083 (Unaudited) Corresponding Previous Quarter ending Ashwin 2082 (Unaudited) | |||
| Assets | |||
| Non Current Assets | |||
| Property, Plant & Equipment (Net) | 20,630,867 | 21,786,842 | 25,090,204 |
| Intangible Assets (Net) | 4,760,008,001 | 4,815,311,575 | 4,946,451,789 |
| Advance for Investment | 1,222,759,000 | 1,222,759,000 | 863,032,000 |
| Investment | 856,549,200 | 856,549,200 | 37,500,000 |
| Total Non-Current Assets | 6,859,947,068 | 6,916,406,617 | 5,872,073,993 |
| Current Assets | |||
| Biological Assets | 1,044,450 | 1,044,450 | 924,450 |
| Investment | 151,070,564 | 154,305,252 | 309,937,304 |
| Cash and Bank Balance | 13,316,838 | 48,281,553 | 34,303,295 |
| Advances, Prepaid, Loans and Deposits | 136,183,953 | 127,474,429 | 91,066,312 |
| Receivable | 199,512,763 | 68,932,113 | 129,607,189 |
| Total Current Asset | 501,128,568 | 400,037,797 | 565,838,550 |
| Total Assets | 7,361,075,636 | 7,316,444,414 | 6,437,912,543 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 3,895,942,100 | 3,895,942,100 | 3,895,942,100 |
| Other Equity | 89,110,971 | 68,964,418 | 47,288,796 |
| Total Equity | 3,985,053,071 | 3,964,906,518 | 3,943,230,896 |
| Liabilities | |||
| Non Current Liabilities | |||
| Loan Fund | 2,692,274,279 | 2,763,014,134 | 2,274,660,000 |
| Lease Payable | 6,432,456 | 6,633,546 | 7,389,710 |
| Deferred Tax Liabilities | 8,618,008 | 9,405,852 | 23,807,718 |
| Total Non-Current Liabilities | 2,707,324,743 | 2,779,053,532 | 2,305,857,428 |
| Current Liabilities | |||
| Financial liabilities | 644,841,965 | 549,531,996 | 168,538,425 |
| Provisions | 8,605,986 | 8,005,841 | 7,508,545 |
| Current Tax Liabilities | 9,096,982 | 8,916,727 | 4,105,176 |
| Other Current Liabilities | 6,152,889 | 6,029,800 | 8,672,073 |
| Total Current Liabilities | 668,697,822 | 572,484,364 | 188,824,219 |
| Total Liabilities | 3,376,022,565 | 3,351,537,896 | 2,494,681,647 |
| Total Equity and Liabilities | 7,361,075,636 | 7,316,444,414 | 6,437,912,543 |
Profit & Loss Account (For the Quarter ending 31st Ashwin 2083)
| Particulars Quarter Ending Ashwin 2083 (Unaudited) Previous Quarter Ending Ashadh 2083 (Unaudited) Corresponding Previous Quarter ending Ashwin 2082 (Unaudited) | |||
| Revenue from Operations | 176,459,141 | 613,304,193 | 194,287,275 |
| Less: Cost of Sales | 27,770,963 | 76,746,477 | 12,246,822 |
| Gross Profit | 148,688,178 | 536,557,716 | 182,040,453 |
| Other Income | 878,824 | 80,958,495 | - |
| Expenses | |||
| Administrative Expenses | 2,928,264 | 13,010,277 | 1,843,312 |
| Employee Benefits Expense | 1,761,896 | 6,295,223 | 1,434,720 |
| Financial expenses | 63,118,499 | 234,233,256 | 49,832,161 |
| Depreciation | 58,384,547 | 223,501,697 | 55,677,150 |
| (Gain)/Loss on Investment through FVTPL | 3,234,688 | 67,776,645 | 17,241,775 |
| Total Expenses | 129,427,894 | 544,817,098 | 126,029,118 |
| Profit(Loss) Before Bonus, Tax and CSR | 20,139,108 | 72,699,113 | 56,011,335 |
| Provision for Staff Bonus | 402,782 | 1,453,982 | 1,120,227 |
| Provision for CSR | 197,363 | 712,451 | 548,911 |
| Profit (Loss) before Tax | 19,538,963 | 70,532,680 | 54,342,197 |
| Current Tax | 180,255 | 8,916,727 | - |
| Deferred Tax (Income)/Expenses | (787,844) | (18,065,743) | (3,663,877) |
| Profit (Loss) after Tax | 20,146,553 | 79,681,696 | 58,006,074 |
| Profit for Appropriation | 20,146,553 | 79,681,696 | 58,006,074 |
| Add: Reserve & Surplus from previous year | 68,964,418 | (10,717,278) | (10,717,278) |
| Less: Stock Dividend | - | - | - |
| Less: Cash Dividend | - | - | - |
| Total | 89,110,971 | 68,964,418 | 47,288,796 |
Note:- The previous quarter figures have been regrouped, rearranged,reclassified and restated wherever necessary.
The Unaudited Financial figure are subject to change as per the directions of external auditors and Regulatory Authority.
Securities Registration and Issue Regulations, 2064
(Schedule - 14, Related to Rule 26 Sub-rule (1))
First Quarter Report of F.Y. 2083/2084
1. Financial Statement :
a) Based on the Balance Sheet and Profit and Loss Account of the first quarter of F.Y. 2083/084, the key financial ratios of the company are as follows:
Earnings Per Share (Annualized) 2.07
Per Share Net Worth 102.29
Liquidity Ratio 0.75
Per Share Total Asset Value 188.94
Price Earnings Ratio 122.55
2. Management Analysis :
During the first quarter of this fiscal year, there have been no significant changes in the company's inventory, income, and liquidity. The company is operating according to its business plan. Electricity generation from the Kabeli B-1 Hydropower Project (25 MW) constructed and operated by the company is progressing satisfactorily.
3. Details Regarding Legal Proceedings :
No lawsuits or legal cases have been filed by or against the company, nor against its promoters or directors during this quarterly period.
4. Details Regarding Share Transactions of the Company :
During this quarterly period, the maximum, minimum, and closing prices of the company's shares, total trading days, number of transactions, and total number of shares traded according to the website of Nepal Stock Exchange Ltd. are as follows:
Maximum Price Rs. 250.80
Minimum Price Rs. 235.50
Closing Price Rs. 253.50
Trading Days 61
Number of Transactions 11,430
Traded Share Quantity 36,62,460
5. Problems and Challenges :
The problems and challenges to be borne by the institution are similar to other companies in the market. The Board of Directors periodically reviews solutions to emerging problems and challenges and adopts measures for their resolution.
6. Corporate Governance :
For corporate governance, the management has provided an appropriate environment for staff career development, required workspace, and proper management of materials.
7. Declaration by the Chief Executive Officer Regarding Truth and Accuracy :
I take personal responsibility for the accuracy of the information and details mentioned in this report up to today's date. I also declare that to the best of my knowledge, 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.