बलेफी हाइड्रोपावरको १५औं वार्षिक साधारण सभा आह्वानBalephi Hydropower Calls 15th Annual General Meeting
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
बलेफी हाइड्रोपावर लिमिटेड
BALEPHI HYDROPOWER LIMITED
पन्ध्रौं वार्षिक साधारण सभा सम्बन्धी सूचना
(प्रथम पटक प्रकाशित मिति २०८३/०७/२० गते)
श्री आदरणीय शेयरधनीमहानुभावहरु,
यस कम्पनीको मिति २०८३/०९/१८ गते बसेको संचालक समितिको बैठकको निर्णयानुसार यस बलेफी हाइड्रोपावर लि.को पन्ध्रौं वार्षिक साधारण सभा निम्न लिखित मिति, स्थान र समयमा देहायका विषयहरु उपर छलफल गरी पारित गर्न भएकोले सम्पूर्ण शेयरधनी महानुभावहरूमा जानकारीको लागि प्रथम पटक यो सूचना प्रकाशित गरिएको छ ।
सभा हुने मिति, समय र स्थानः
सभा हुने मिति : २०८३ साल मंसिर १६ गते बुधवार (तदनुसार सन् ०२ डिसेम्बर २०२६) ।
सभा शुरु हुने समय : बिहान ११:०० बजे ।
सभा हुने स्थान : होटल कृष्टल पशुपति, गौशाला, का.म.न.पा.-०९, काठमाडौँ ।
छलफल तथा निर्णयका लागि निर्धारित विषय सूचीहरु :
क) सामान्य प्रस्तावहरू:
- संचालक समितिको तर्फबाट अध्यक्षज्यूले प्रस्तुत गर्नु हुने आ.व.२०८२/०८३ को वार्षिक प्रतिवेदन पारित गर्ने सम्बन्धमा ।
- लेखापरीक्षकको प्रतिवेदन सहित आ.व. २०८२/०८३ को वार्षिक वित्तीय विवरण उपर छलफल गरी पारित गर्ने सम्बन्धमा ।
- कम्पनी ऐन, २०६३ को दफा १११ बमोजिम आर्थिक वर्ष २०८३/०८४ का लागि लेखापरीक्षक नियुक्ति गर्ने र निजको पारिश्रमिक तोक्ने सम्बन्धमा ।
- संचालक समितिमा रिक्त संचालक पदमा संचालक समितिबाट भएको नियुक्तिको अनुमोदन गर्ने सम्बन्धमा ।
ख) विशेष प्रस्ताव:
निम्न विषयका सम्बन्धमा प्रवन्धपत्र तथा नियमावली संशोधन प्रस्ताव पारित गर्ने सम्बन्धमा ।
१. कम्पनीको संचालक समितिको संख्या घटाउनु पर्ने भएको हुनाले बलेफी हाइड्रोपावर लिमिटेडको नियमावलीको नियम २७(२) मा संशोधन गर्ने सम्बन्धमा विशेष प्रस्ताव ।
२. कम्पनीको ठेगाना परिवर्तन गर्नु पर्ने भएकोले बलेफी हाइड्रोपावर लिमिटेडको प्रबन्धपत्रको दफा २ तथा नियमावलीको नियम २ मा संशोधन गर्ने सम्बन्धमा विशेष प्रस्ताव ।
ग) विविध ।
सञ्चालक समितिकोआज्ञाले,
कम्पनी सचिव
वार्षिक साधारण सभा सम्बन्धी अन्य जानकारीहरु:
- सर्वसाधारणको वार्षिक साधारण सभा प्रयोजनको लागि मिति २०८३/०८/०१ (तदनुसार November १७, २०२६) का दिन कम्पनीको शेयरधनी दर्ता किताब बन्द गरिनेछ । नेपाल स्टक एक्सचेन्ज लिमिटेडमा मिति २०८३/०७/३० गते (तदनुसार November १६, २०२६) गते सम्म कारोबार भई शेयर खरिद गरी आफ्नो नाममा शेयर नामसारी भई आएका शेयरधीहरू सो सभामा भाग लिन योग्य रहनेछन् ।
- वार्षिक साधारण सभामा भाग लिन आउनुहुने शेयरधनी महानुभावहरूले आफ्नो परिचय खुल्ने सक्कल प्रमाण तथा हितग्राही खाता खोलि शेयर अभौतिकरण गरिएको विवरण देखिने De-mat Account Statement वा शेयर प्रमाण पत्र साथमा लिई आउन हुन अनुरोध छ, अन्यथा सभा कक्ष भित्र प्रवेश गर्न पाइने छैन ।
- सम्पूर्ण शेयरधनी महानुभावहरूको जानकारीको लागि कम्पनीको संक्षिप्त आर्थिक विवरण राष्ट्रिय स्तरको दैनिक पत्रिकामा प्रकाशित गरिने छ । आर्थिक विवरण लगायतका वार्षिक साधारण सभामा पेश हुने सम्पूर्ण प्रस्तावहरु तथा साधारण सभा सम्बन्धी अन्य जानकारीको लागि कम्पनीको Website: www.balephihydro.com मा पनि हेर्न सक्नुहुने छ ।
- सभामा आफू उपस्थित नभई प्रतिनिधि नियुक्त गर्न चाहने शेयरधनी महानुभावहरूले सभा शुरु हुने समय भन्दा कम्तीमा ४८ घण्टा अगावै यस कम्पनीको केन्द्रीय कार्यालयमा प्रोक्सी फाराम दर्ता गरी सक्नुपर्ने छ । सभामा भाग लिनका लागि प्रतिनिधि नियुक्त गरिसकेपछि उक्त प्रतिनिधि बदर गरी अर्को प्रतिनिधि मुकरर गर्ने भएमा सो को लिखित सूचना सोही अवधि भित्र कम्पनीको केन्द्रीय कार्यालयमा दर्ता गरिसक्नु पर्नेछ । यसरी प्रतिनिधि (प्रोक्सी) नियुक्त गरिएको व्यक्ति समेत कम्पनीको शेयरधनी हुनुपर्दछ ।
ABRIDGED STATEMENT OF PROFIT OR LOSS
For the year ended 16th July 2026 (Ashad 32, 2083)
| Amount in NRs. | ||||
| Particulars Note For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| Revenue from Operations | 23 | 1,153,231,674.69 | 829,066,208.83 | |
| Generation & Distribution Expenses | 24 | (417,432,743.21) | (570,069,934.15) | |
| Gross Profit | 735,798,931.48 | 258,996,274.68 | ||
| Other Income | 25 | 93,828,784.15 | 1,396,433.79 | |
Other Non Operating Expenses 26 (1,458,941.00) -
| Administrative & Other Expenses | 27 | (75,974,214.92) | (57,883,226.13) |
| Profit/(Loss) Before Interest & Tax | 752,194,559.71 | 202,509,482.34 | |
| Finance Costs | 29 | (405,463,976.70) | (559,254,402.41) |
| Profit/(Loss) Before Tax | 346,730,583.01 | (356,744,920.07) |
Income Tax Expense 30 - -
| Current Tax | - | - |
| Previous Year's Tax | - | - |
| Deferred Tax Income/(Expense) | (58,961,424.76) | (77,757,495.98) |
| Profit/(Loss) for the year | 287,769,158.25 | (434,502,416.05) |
| Earnings Per Share (EPS) | - | - |
| Basic EPS (Rs) | 7.87 | (15.94) |
| Diluted EPS (Rs) | 7.87 | (15.94) |
ABRIDGED STATEMENT OF CASH FLOW
For the year ended 16th July 2026 (Ashad 32, 2083)
| Amount in NRs. | ||||
| Particulars Note For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| A Cash Flow from Operating Activities: | - | - | - | |
| Profit before Income Tax | 346,730,583.01 | (356,744,920.07) | ||
| Adjustments for Non Cash Items: | - | - | - | |
| Depreciation & Amortization | 309,328,665.46 | 306,577,827.87 | ||
| Adjustments for non operating items: | - | - | - | - |
| Interest Expenses | 405,463,976.70 | 559,254,402.41 | ||
| Prior period tax | - | - | ||
| Loss/(Profit) on Sale of assets | (6,090,000.00) | - | ||
| Interest Income | - | - | ||
| Investment Income | - | - | ||
| Operating profit before changes to receivables and payables | 1,055,433,225.17 | 509,087,310.21 | ||
| (Increase)/Decrease in Trade & Other Receivables | (60,071,655.47) | (30,839,148.96) | ||
| (Decrease)/Increase in Current Liabilities | 52,783,169.95 | (618,514,224.73) | ||
| (Increase)/Decrease in Non-Current Assets | - | - | ||
| (Decrease)/Increase in Non-Current Liabilities | - | - | ||
| Cash Generated from Operations | 1,048,144,739.65 | (140,266,063.48) | ||
| Income Tax | - | (52,339.98) | ||
| Net Cash Inflow from Operating Activities | 1,048,144,739.65 | (140,318,403.46) | ||
| B Cash Flow from Investing Activities : | - | - | - | |
| Proceeds from disposal of property and equipment | 6,090,000.00 | - | ||
| Purchase of property and equipment and intangible assets | (59,059,621.98) | (52,483,127.84) | ||
| (Increase)/Decrease in Project Work-In-Progress | (368,603,381.15) | (374,487,890.67) | ||
| Change in Investment Disposal/(Addition) | - | - | ||
| Investment Income | - | - | ||
| Net Cash Used in Investing Activities | (421,573,003.13) | (426,971,018.51) | ||
| C Cash Flow from Financing Activities : | - | - | - | |
| Issue of Share Capital | - | 1,827,970,000.00 | ||
| Collection of Share Premium | - | 348,251,627.92 | ||
| Increase / (Decrease) Share Application Money | - | - | ||
| Increase / (Decrease) in Long Term Loan | (222,683,500.00) | (1,047,731,250.96) | ||
| Interest paid | (405,463,976.70) | (559,254,402.41) | ||
- संरक्षक रहनुभएका शेयरधनी महानुभावहरुका तर्फबाट कम्पनीका शेयर लगत किताबमा संरक्षकका रुपमा नाम दर्ता भएको व्यक्तिले संयुक्त रुपमा शेयर खरिद गरिएको अवस्थामा शेयर दर्ता लगत किताबमा पहिले नाम उल्लेख भएको व्यक्ति अथवा सर्वसम्मतिकाट प्रतिनिधि नियुक्त गरिएको एक व्यक्तिले कुनै संगठित संस्था वा कम्पनीले शेयर खरिद गरेको हकमा त्यस्ता संगठित संस्था वा कम्पनीले मनोनित गरेको प्रतिनिधिहरुले शेयरधनीको हैसियतले सभामा भाग लिन सक्नुहुनेछ ।
- छलफलका विषयसूची मध्ये विविध शीर्षक अन्तर्गत छलफल गर्न इच्छुक शेयरधनीले सभा हुनु भन्दा ७ (सात) दिन अगावै सो सम्बन्धी प्रस्ताव कारण सहित उल्लेख गरी कम्पनी सचिव मार्फत संचालक समितिको अध्यक्षलाई लिखित सूचना दिनु पर्नेछ । तर त्यसलाई पारित गर्नुपर्ने प्रस्तावको रुपमा राखिने छैन ।
- शान्ति सुरक्षाको दृष्टिकोणले साधारण सभामा उपस्थित हुने शेयरधनी महानुभावहरुलाई यथाशक्य झोला नल्याउनु हुन अनुरोध छ । सभाको सुरक्षाका लागि खटिएका सुरक्षाकर्मीहरुले शेयरधनी महानुभावहरु लगायत सभाकक्षमा प्रवेश गर्ने सबैको झोला र शरीर जाँच गर्न सक्ने भएको हुँदा सो कार्यमा सहयोग गरी दिनुहुन अनुरोध छ ।
- अन्य आवश्यक जानकारीको लागि यस कम्पनीको सम्पर्क कार्यालय, का.म.न.पा. वडा नं ११, त्रिपुरेश्वर वा फोन ०१-५९२९११२ मा सम्पर्क राख्नु हुन अनुरोध गरिन्छ ।
ABRIDGED STATEMENT OF FINANCIAL POSITION
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
| Statement of Financial Position Note As at Ashad | 32, | 2083 | 32, | 2082 |
| Assets | ||||
| Non Current Assets | ||||
| Property, Plant and Equipment | 4 | 66,207,685.15 | 12,575,425.18 | |
| Intangible assets | 5 | 7,622,195,495.68 | 7,926,096,799.13 | |
| Intangible assets Under Development | 743,091,271.82 | 374,487,890.67 | ||
| Financial Assets | - | - | ||
Other financial assets 6 - -
Deferred Tax Assets (Net) 15 - -
Total Non Current Assets 8,431,494,452.65 8,313,160,114.98
Current Assets
Inventories 7 12,462,888.49 -
| Financial Assets | |||
| Trade receivables | 8 | 236,646,741.58 | 177,659,628.28 |
| Cash & Cash Equivalents | 9 | 727,877.65 | 2,303,617.83 |
| Other financial assets | 10 | 3,770,349.25 | 8,506,819.75 |
| Other Current Assets | 11 | 135,400,328.66 | 141,989,864.50 |
Current Tax Assets (Net) 12 - 52,339.98
| Total Current Assets | 389,008,185.63 | 330,512,270.34 |
| Total Assets | 8,820,502,638.28 | 8,643,672,385.32 |
| Equity and Liabilities | ||
| Liabilities | ||
| Non Current Liabilities | ||
| Borrowings 13 | 5,379,290,000.01 | 5,601,973,500.01 |
Other financial liabilities 14 - -
| Deferred tax liabilities (Net) | 15 | 243,079,639.31 | 184,118,214.55 |
| Total Non Current Liabilities | 5,622,369,639.32 | 5,786,091,714.56 | |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 16 | 102,839,433.13 | 92,711,711.55 |
| Trade payable | 17 | 21,549,824.67 | 18,420,187.13 |
| Other financial liabilities | 18 | 84,488,228.28 | 56,335,623.84 |
| Other Current Liabilities | 19 | 1,397,446.15 | 2,898,643.89 |
Current Tax Liabilities (Net) 12 - -
Provisions 20 12,874,404.13 -
| Total Current Liabilities | 223,149,336.36 | 170,366,166.41 |
| Total liabilities | 5,845,518,975.68 | 5,956,457,880.97 |
| Equity | ||
| Share Capital 21 | 3,655,940,000.00 | 3,655,940,000.00 |
| Other Equity 22 | (680,956,337.40) | (968,725,495.65) |
| Total equity | 2,974,983,662.60 | 2,687,214,504.35 |
| Total equity and liabilities | 8,820,502,638.28 | 8,643,672,385.32 |
| Dividends paid | - | - |
| Net Cash Flow From Financing Activities | (628,147,476.70) | 569,235,974.55 |
| Net Increase in cash & Cash equivalents A+B+C | (1,575,740.18) | 1,946,552.58 |
| Opening Cash & Cash Equivalents | 2,303,617.83 | 357,065.25 |
| Closing Cash & Cash Equivalents | 727,877.65 | 2,303,617.83 |
ABRIDGED STATEMENT OF CHANGES IN EQUITY
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
Particulars Equity Share Capital Share Premium Revaluation Reserve Retained Earnings Total
| Opening Balance As at Shrawan | 1, | 2081 | 1,827,970,000.00 | - | - | (882,474,707.52) | 945,495,292.48 |
| Profit for the year | - | - | - | (434,502,416.05) | (434,502,416.05) | ||
| Earlier Years' Taxes | - | - | - | - | - | ||
| Other comprehensive income | - | - | - | - | - | ||
| Revaluation of Land and Building through OCI | - | - | - | - | - | ||
| Deferred Tax Reserves | - | - | - | - | - | ||
| Transfer to retained earnings | - | - | - | - | - | ||
| Total comprehensive income for the year | 1,827,970,000.00 | - | - | (1,316,977,123.57) | 510,992,876.43 | ||
| Transactions with owners: | |||||||
| Dividend declared (Proposed Last Year) | - | - | - | - | - | ||
| Issue of Share Capital | 1,827,970,000.00 | 348,251,627.92 | - | - | 2,176,221,627.92 | ||
Final Dividend Paid - Ordinary Shares - - - - -
Interim Dividend Paid - Ordinary Shares - - - - -
Balance as at Ashad 32, 2083 3,655,940,000.00 348,251,627.92 - (1,316,977,123.57) 2,687,214,504.35
For the Year 2082-83
| at start of year | 3,655,940,000.00 | 348,251,627.92 | - | (1,316,977,123.57) | 2,687,214,504.35 |
| Profit for the year | - | - | - | 287,769,158.25 | 287,769,158.25 |
| Other comprehensive income | - | - | - | - | - |
| Change in fair value of financial assets through OCI | - | - | - | - | - |
| Deferred Tax Reserves | - | - | - | - | - |
| Transfer to retained earnings | - | - | - | - | - |
| Total comprehensive income for the year | - | - | - | - | - |
Transactions with owners:
Ordinary Shares Dividend - Final - - - - -
Ordinary Shares Dividend - Interim - - - - -
| Issue of Share Capital | - | - | - | - | - | ||
| Balance as at Ashad | 32, | 2083 | 3,655,940,000.00 | 348,251,627.92 | - | (1,029,207,965.32) | 2,974,983,662.60 |
ABRIDGED STATEMENT OF OTHER COMPREHENSIVE INCOME
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
| Particulars For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| Profit for the year | 287,769,158.25 | (434,502,416.05) |
Other comprehensive income
Items that will not be reclassified to profit or loss
| Revaluation of Land and Building | - | - |
| Net fair value (Losses)/Gains on financial assets | - | - |
| Quoted Promoter Shares | - | - |
| Quoted Ordinary Shares | - | - |
Items that are or/may be reclassified subsequently to profit and Loss
| Deferred Tax asset / (liability) on other comprehensive Income | - | - |
| Total other comprehensive income, net of tax | - | - |
| Total comprehensive income for the Year | 287,769,158.25 | (434,502,416.05) |
Notes to the Abridged Financial Statements
The accompanying notes form an integral part of these abridged financial statements. The abridged financial statements do not constitute a complete set of financial statements and include only the key financial information extracted from the Company's audited annual financial statements for the financial year 2082/83. These abridged financial statements are consistent with the audited annual financial statements of the Company and the opinion expressed thereon by the Company's independent auditor.
The complete set of audited annual financial statements for the financial year 2082/83 may be obtained from the Company's Contact Office, Tripureshwor, Kathmandu, during office hours, and are also available on the Company's website.
BALEPHI HYDROPOWER LIMITED
Notice Regarding 15th Annual General Meeting
(First time published date: 2083/07/20)
Dear Respected Shareholders,
As per the decision of the Board of Directors meeting held on 2083/09/18, the 15th Annual General Meeting of this Balephi Hydropower Ltd. will be held on the following date, place, and time to discuss and pass the following subjects. Hence, this notice is published for the first time for the information of all respected shareholders.
Meeting Date, Time and Place:
Meeting Date : 2083 Mangsir 16 Wednesday (corresponding to 02 December 2026).
Meeting Start Time : 11:00 AM.
Meeting Place : Hotel Crystal Pashupati, Gaushala, K.M.C.-09, Kathmandu.
Agenda Scheduled for Discussion and Decision:
a) General Proposals:
1. To pass the Annual Report for F.Y. 2082/083 presented by the Chairman on behalf of the Board of Directors.
2. To discuss and pass the Annual Financial Statements for F.Y. 2082/083 along with the Auditor's Report.
3. Pursuant to Section 111 of the Companies Act, 2063, to appoint an Auditor for the Fiscal Year 2083/084 and fix their remuneration.
4. To approve the appointment made by the Board of Directors to fill vacant Director positions on the Board of Directors.
b) Special Proposals:
To pass proposals to amend the Memorandum of Association and Articles of Association regarding the following matters.
1. As the number of Directors on the company's Board of Directors needs to be reduced, a special proposal to amend Regulation 27(2) of the Articles of Association of Balephi Hydropower Limited.
2. As the company's address needs to be changed, a special proposal to amend Clause 2 of the Memorandum of Association and Regulation 2 of the Articles of Association of Balephi Hydropower Limited.
c) Miscellaneous.
By Order of the Board of Directors,
Company Secretary
Other Information Regarding Annual General Meeting:
1. For the purpose of the Annual General Meeting, the company's Shareholder Register Book will remain closed on date 2083/08/01 (corresponding to November 17, 2026). Shareholders who have traded shares on Nepal Stock Exchange Limited up to date 2083/07/30 (corresponding to November 16, 2026) and have transferred the shares to their names shall be eligible to participate in the meeting.
2. Respected shareholders coming to attend the Annual General Meeting are requested to bring original identity proof along with De-mat Account Statement or Share Certificate showing dematerialized share details after opening a beneficiary account, otherwise entry inside the meeting hall will not be allowed.
3. For the information of all respected shareholders, the abridged financial statement of the company will be published in a national daily newspaper. All proposals to be submitted to the AGM including financial statements and other information regarding the Annual General Meeting can also be viewed on the company's Website: www.balephihydro.com.
4. Shareholders who cannot attend the meeting in person and wish to appoint a proxy must register the proxy form at the company's central office at least 48 hours before the commencement of the meeting. If a proxy has already been appointed to participate in the meeting and that proxy is cancelled to appoint another proxy, written notice of the same must be registered at the company's central office within the same timeframe. The person appointed as a proxy (proxy holder) must also be a shareholder of the company.
ABRIDGED STATEMENT OF PROFIT OR LOSS
For the year ended 16th July 2026 (Ashad 32, 2083)
| Amount in NRs. | ||||
| Particulars Note For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| Revenue from Operations | 23 | 1,153,231,674.69 | 829,066,208.83 | |
| Generation & Distribution Expenses | 24 | (417,432,743.21) | (570,069,934.15) | |
| Gross Profit | 735,798,931.48 | 258,996,274.68 | ||
| Other Income | 25 | 93,828,784.15 | 1,396,433.79 | |
Other Non Operating Expenses 26 (1,458,941.00) -
| Administrative & Other Expenses | 27 | (75,974,214.92) | (57,883,226.13) |
| Profit/(Loss) Before Interest & Tax | 752,194,559.71 | 202,509,482.34 | |
| Finance Costs | 29 | (405,463,976.70) | (559,254,402.41) |
| Profit/(Loss) Before Tax | 346,730,583.01 | (356,744,920.07) |
Income Tax Expense 30 - -
| Current Tax | - | - |
| Previous Year's Tax | - | - |
| Deferred Tax Income/(Expense) | (58,961,424.76) | (77,757,495.98) |
| Profit/(Loss) for the year | 287,769,158.25 | (434,502,416.05) |
| Earnings Per Share (EPS) | - | - |
| Basic EPS (Rs) | 7.87 | (15.94) |
| Diluted EPS (Rs) | 7.87 | (15.94) |
ABRIDGED STATEMENT OF CASH FLOW
For the year ended 16th July 2026 (Ashad 32, 2083)
| Amount in NRs. | ||||
| Particulars Note For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| A Cash Flow from Operating Activities: | - | - | - | |
| Profit before Income Tax | 346,730,583.01 | (356,744,920.07) | ||
| Adjustments for Non Cash Items: | - | - | - | |
| Depreciation & Amortization | 309,328,665.46 | 306,577,827.87 | ||
| Adjustments for non operating items: | - | - | - | - |
| Interest Expenses | 405,463,976.70 | 559,254,402.41 | ||
| Prior period tax | - | - | ||
| Loss/(Profit) on Sale of assets | (6,090,000.00) | - | ||
| Interest Income | - | - | ||
| Investment Income | - | - | ||
| Operating profit before changes to receivables and payables | 1,055,433,225.17 | 509,087,310.21 | ||
| (Increase)/Decrease in Trade & Other Receivables | (60,071,655.47) | (30,839,148.96) | ||
| (Decrease)/Increase in Current Liabilities | 52,783,169.95 | (618,514,224.73) | ||
| (Increase)/Decrease in Non-Current Assets | - | - | ||
| (Decrease)/Increase in Non-Current Liabilities | - | - | ||
| Cash Generated from Operations | 1,048,144,739.65 | (140,266,063.48) | ||
| Income Tax | - | (52,339.98) | ||
| Net Cash Inflow from Operating Activities | 1,048,144,739.65 | (140,318,403.46) | ||
| B Cash Flow from Investing Activities : | - | - | - | |
| Proceeds from disposal of property and equipment | 6,090,000.00 | - | ||
| Purchase of property and equipment and intangible assets | (59,059,621.98) | (52,483,127.84) | ||
| (Increase)/Decrease in Project Work-In-Progress | (368,603,381.15) | (374,487,890.67) | ||
| Change in Investment Disposal/(Addition) | - | - | ||
| Investment Income | - | - | ||
| Net Cash Used in Investing Activities | (421,573,003.13) | (426,971,018.51) | ||
| C Cash Flow from Financing Activities : | - | - | - | |
| Issue of Share Capital | - | 1,827,970,000.00 | ||
| Collection of Share Premium | - | 348,251,627.92 | ||
| Increase / (Decrease) Share Application Money | - | - | ||
| Increase / (Decrease) in Long Term Loan | (222,683,500.00) | (1,047,731,250.96) | ||
| Interest paid | (405,463,976.70) | (559,254,402.41) | ||
5. In the case where shares are jointly purchased by individual shareholders who are registered as guardians in the company's share register, the person whose name is listed first in the share register or a person unanimously appointed as representative, or in the case where an organized institution or company has purchased shares, the representative nominated by such institution or company may participate in the meeting in the capacity of a shareholder.
6. Shareholders wishing to discuss topics under Miscellaneous Agenda must submit written notice with reasons to the Chairman of the Board of Directors via the Company Secretary at least 7 (seven) days before the meeting date. However, such matters will not be presented as resolutions to be passed.
7. For security reasons, shareholders attending the General Meeting are requested not to bring bags as far as possible. Security personnel deployed for meeting security are authorized to check bags and bodies of everyone entering the hall, so cooperation in this matter is requested.
8. For any other necessary information, please contact the Company's Contact Office, K.M.C. Ward No. 11, Tripureshwor or Phone 01-5929112.
ABRIDGED STATEMENT OF FINANCIAL POSITION
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
| Statement of Financial Position Note As at Ashad | 32, | 2083 | 32, | 2082 |
| Assets | ||||
| Non Current Assets | ||||
| Property, Plant and Equipment | 4 | 66,207,685.15 | 12,575,425.18 | |
| Intangible assets | 5 | 7,622,195,495.68 | 7,926,096,799.13 | |
| Intangible assets Under Development | 743,091,271.82 | 374,487,890.67 | ||
| Financial Assets | - | - | ||
Other financial assets 6 - -
Deferred Tax Assets (Net) 15 - -
Total Non Current Assets 8,431,494,452.65 8,313,160,114.98
Current Assets
Inventories 7 12,462,888.49 -
| Financial Assets | |||
| Trade receivables | 8 | 236,646,741.58 | 177,659,628.28 |
| Cash & Cash Equivalents | 9 | 727,877.65 | 2,303,617.83 |
| Other financial assets | 10 | 3,770,349.25 | 8,506,819.75 |
| Other Current Assets | 11 | 135,400,328.66 | 141,989,864.50 |
Current Tax Assets (Net) 12 - 52,339.98
| Total Current Assets | 389,008,185.63 | 330,512,270.34 |
| Total Assets | 8,820,502,638.28 | 8,643,672,385.32 |
| Equity and Liabilities | ||
| Liabilities | ||
| Non Current Liabilities | ||
| Borrowings 13 | 5,379,290,000.01 | 5,601,973,500.01 |
Other financial liabilities 14 - -
| Deferred tax liabilities (Net) | 15 | 243,079,639.31 | 184,118,214.55 |
| Total Non Current Liabilities | 5,622,369,639.32 | 5,786,091,714.56 | |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 16 | 102,839,433.13 | 92,711,711.55 |
| Trade payable | 17 | 21,549,824.67 | 18,420,187.13 |
| Other financial liabilities | 18 | 84,488,228.28 | 56,335,623.84 |
| Other Current Liabilities | 19 | 1,397,446.15 | 2,898,643.89 |
Current Tax Liabilities (Net) 12 - -
Provisions 20 12,874,404.13 -
| Total Current Liabilities | 223,149,336.36 | 170,366,166.41 |
| Total liabilities | 5,845,518,975.68 | 5,956,457,880.97 |
| Equity | ||
| Share Capital 21 | 3,655,940,000.00 | 3,655,940,000.00 |
| Other Equity 22 | (680,956,337.40) | (968,725,495.65) |
| Total equity | 2,974,983,662.60 | 2,687,214,504.35 |
| Total equity and liabilities | 8,820,502,638.28 | 8,643,672,385.32 |
| Dividends paid | - | - |
| Net Cash Flow From Financing Activities | (628,147,476.70) | 569,235,974.55 |
| Net Increase in cash & Cash equivalents A+B+C | (1,575,740.18) | 1,946,552.58 |
| Opening Cash & Cash Equivalents | 2,303,617.83 | 357,065.25 |
| Closing Cash & Cash Equivalents | 727,877.65 | 2,303,617.83 |
ABRIDGED STATEMENT OF CHANGES IN EQUITY
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
Particulars Equity Share Capital Share Premium Revaluation Reserve Retained Earnings Total
| Opening Balance As at Shrawan | 1, | 2081 | 1,827,970,000.00 | - | - | (882,474,707.52) | 945,495,292.48 |
| Profit for the year | - | - | - | (434,502,416.05) | (434,502,416.05) | ||
| Earlier Years' Taxes | - | - | - | - | - | ||
| Other comprehensive income | - | - | - | - | - | ||
| Revaluation of Land and Building through OCI | - | - | - | - | - | ||
| Deferred Tax Reserves | - | - | - | - | - | ||
| Transfer to retained earnings | - | - | - | - | - | ||
| Total comprehensive income for the year | 1,827,970,000.00 | - | - | (1,316,977,123.57) | 510,992,876.43 | ||
| Transactions with owners: | |||||||
| Dividend declared (Proposed Last Year) | - | - | - | - | - | ||
| Issue of Share Capital | 1,827,970,000.00 | 348,251,627.92 | - | - | 2,176,221,627.92 | ||
Final Dividend Paid - Ordinary Shares - - - - -
Interim Dividend Paid - Ordinary Shares - - - - -
Balance as at Ashad 32, 2083 3,655,940,000.00 348,251,627.92 - (1,316,977,123.57) 2,687,214,504.35
For the Year 2082-83
| at start of year | 3,655,940,000.00 | 348,251,627.92 | - | (1,316,977,123.57) | 2,687,214,504.35 |
| Profit for the year | - | - | - | 287,769,158.25 | 287,769,158.25 |
| Other comprehensive income | - | - | - | - | - |
| Change in fair value of financial assets through OCI | - | - | - | - | - |
| Deferred Tax Reserves | - | - | - | - | - |
| Transfer to retained earnings | - | - | - | - | - |
| Total comprehensive income for the year | - | - | - | - | - |
Transactions with owners:
Ordinary Shares Dividend - Final - - - - -
Ordinary Shares Dividend - Interim - - - - -
| Issue of Share Capital | - | - | - | - | - | ||
| Balance as at Ashad | 32, | 2083 | 3,655,940,000.00 | 348,251,627.92 | - | (1,029,207,965.32) | 2,974,983,662.60 |
ABRIDGED STATEMENT OF OTHER COMPREHENSIVE INCOME
For the year ended 16th July 2026 (Ashad 32, 2083) Amount in NRs.
| Particulars For the year ended Ashad | 32, | 2083 | 32, | 2082 |
| Profit for the year | 287,769,158.25 | (434,502,416.05) |
Other comprehensive income
Items that will not be reclassified to profit or loss
| Revaluation of Land and Building | - | - |
| Net fair value (Losses)/Gains on financial assets | - | - |
| Quoted Promoter Shares | - | - |
| Quoted Ordinary Shares | - | - |
Items that are or/may be reclassified subsequently to profit and Loss
| Deferred Tax asset / (liability) on other comprehensive Income | - | - |
| Total other comprehensive income, net of tax | - | - |
| Total comprehensive income for the Year | 287,769,158.25 | (434,502,416.05) |
Notes to the Abridged Financial Statements
The accompanying notes form an integral part of these abridged financial statements. The abridged financial statements do not constitute a complete set of financial statements and include only the key financial information extracted from the Company's audited annual financial statements for the financial year 2082/83. These abridged financial statements are consistent with the audited annual financial statements of the Company and the opinion expressed thereon by the Company's independent auditor.
The complete set of audited annual financial statements for the financial year 2082/83 may be obtained from the Company's Contact Office, Tripureshwor, Kathmandu, during office hours, and are also available on the Company's website.