बरुण हाइड्रोपावर कम्पनीको चौथो त्रैमासिक वित्तीय विवरणBarun Hydropower Company Q4 Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 12, 2026
Barun Hydropower Company Limited
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the Fourth Quarter On Ashad 32, 2083 (16 July, 2026)
Amount in NRs.
| Particulars | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (3rd Quarter) | F. Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 501,756,213 | 511,806,036 | 530,191,216 |
| Financial Assets | |||
| Investment in Subsidiaries | 491,680,000 | 248,680,000 | 248,680,000 |
| Investment in equity Instruments | 158,078,268 | 139,188,767 | 57,286,440 |
| Deffered Tax Assets | - | - | - |
| Total Non-Current Assets | 1,151,514,481 | 899,674,803 | 836,157,656 |
| Current Assets | |||
| Account Receivable | 26,898,131 | 22,903,020 | 20,292,045 |
| Advance, Loan and Deposits | 275,758,011 | 455,922,759 | 80,504,027 |
| Cash and Bank Balance | 35,897,254 | 113,610,133 | 11,270,270 |
| Other | - | - | - |
| Total Current Assets | 338,553,396 | 592,435,912 | 112,066,342 |
| Total Assets | 1,490,067,877 | 1,492,110,715 | 948,223,998 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,122,532,425 | 1,122,532,425 | 535,815,000 |
| Share Premium (Right Share) | 36,755,638 | 36,755,638 | 43,743,065 |
| Retained Earning | 55,153,430 | 49,853,350 | 40,575,501 |
| Total Equity | 1,214,441,493 | 1,209,141,413 | 620,133,566 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 224,714,557 | 232,723,108 | 254,791,772 |
| Provisions for Income Tax | - | - | 3,703,427 |
| Provision for Deferred Tax | 156,973 | 1,077,795 | 1,051,210 |
| Provision for Staff Bonus | 544,157 | 544,157 | - |
| Total Non-Current Liabilties | 225,415,687 | 234,345,060 | 259,546,409 |
| Current Liabilities | |||
| Trade and Other Payables | 19,168,376 | 16,075,783 | 34,994,997 |
| Short Term Borrowings | 30,589,754 | 30,000,000 | 30,597,243 |
| Other Current Liabilities | - | - | - |
| TDS Payables | 452,567 | 3,092,616 | 2,951,783 |
| Total Current Liabilities | 50,210,697 | 49,168,399 | 68,544,023 |
| Total Equity & Liabilities | 1,490,067,877 | 1,492,654,872 | 948,223,998 |
Income Statement for the Period Ashad 32, 2083 (16 July, 2026)
Amount in NRs.
| Particulars | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (3rd Quarter) | F. Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 109,238,005 | 75,366,954 | 97,021,474 |
| Less: Royalty | 2,634,761 | 1,507,021 | 2,390,364 |
| Less: Project Expenses | 16,272,619 | 9,208,865 | 13,379,122 |
| Gross Profit | 89,874,875 | 64,651,068 | 81,251,988 |
| Add: Non Operating Income | (730,429) | 49,575 | 11,912,936 |
| Less: Operating Expenses | - | - | - |
| Administrative Expenses | 8,520,397 | 7,915,369 | 10,111,882 |
| NEA Charge | - | - | - |
| Operating Profit | 81,079,799 | 56,785,274 | 83,053,042 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 23,462,683 | 17,801,813 | 28,794,357 |
| Depreciation | 30,409,296 | 22,029,620 | 30,425,544 |
| Profit Before Tax & Bonus | 27,207,820 | 16,953,841 | 23,833,141 |
| Provision for Staff Bonus | 544,157 | - | - |
| Profit/(Loss) Before Tax | 26,663,663 | 16,953,841 | 23,833,141 |
| Current Tax | 3,981,237 | - | 3,703,427 |
| Deferred Tax | (920,822) | - | 274,502 |
| Corporate Social Responsibility (CSR) | 236,033 | - | - |
| Profit After Tax | 23,367,215 | 16,953,841 | 19,855,212 |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को अनुसूची - १४, नियम २६ को उपनियम (१) संग सम्बन्धित
आ. व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१) वित्तीय विवरण
(क) त्रैमासिक अवधिको वासलात नाफा नोक्सान विवरण:
यस बरुण हाइड्रोपावर कम्पनी लि. को उपरोक्त त्रैमासिक अवधि सम्मको अपरिकृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ ॥
(ख) प्रमुख वित्तीय अनुपातहरू / परिसूचकहरू:
| प्रति शेयर आम्दानी (वार्षिकीकरण गरिएको) | २.०८ | १४९.५८ | |
| प्रति शेयर नेटवर्थ | १०८.१९ | ६.७४ | |
| प्रति शेयर कुल सम्पत्तिको मूल्य | १३२.७४ | - | - |
२) व्यवस्थापकीय विश्लेषण:
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सोको प्रमुख कारण सम्बन्धित विवरण:
यस त्रैमासिक अवधिसम्म बरुण हाइड्रोपावर कम्पनी लिमिटेडको हेवा खोला साना जलविद्युत आयोजना संचालन भई रहेको अवस्थामा छ ।
(ख) व्यवस्थापनको विश्लेषणात्मक विवरण
आगामी अवधिमा सम्पूर्ण शेयरधनीहरुको हितमा काम गर्दै कम्पनीलाई अगाडि बढाउन व्यवस्थापन कटिबद्ध रहेको छ ।
३) कानूनी कारवाही सम्बन्धित विवरण:
(क) यस अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर नभएको ।
(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्था संचालकको विरुद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए: कम्पनीको जानकारीमा नभएको ।
(ग) कुनै संस्था वा संचालक विरुद्ध आर्थिक अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर नभएको ।
४) संगठित संस्थाको शेयर कारोबार सम्बन्धित विश्लेषण:
(क) शेयरको मूल्य तथा कारोबार बजारले निर्धारण गर्ने हुँदा यस संस्थाको व्यवस्थापन शेयरको मूल्य तथा कारोबार प्रति तटस्थ छ तर प्रचलित कानून अनुसार लगानीकर्ता तथा सम्बद्ध निकायहरूलाई उपलब्ध गराउनु पर्ने सूचना तथा जानकारी भने संस्थाले उपलब्ध गराएको छ ।
(ख) यस त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या:
नेपाल स्टक एक्सचेन्जको वेबसाइट www.nepalstock.com अनुसार ।
शेयरको अधिकतम मूल्य ३५९
शेयरको न्यूनतम मूल्य ३०७.२
शेयरको अन्तिम मूल्य ३१४.१
कारोबार भएको कुल संख्या ९३७२
कारोबार भएको कुल दिन ६४
५) समस्या तथा चुनौती
(क) परियोजना स्थलमा बाढि पहिरोको जोखिम तथा परियोजना स्थलभित्र भएका मेसिनमा आउन सक्ने समस्याहरू ।
(ख) पावर हाउस र इन्टेकमा आउन सक्ने समस्याहरू यस कम्पनीमा यस प्रकारका कुनै पनि समस्या आएको खण्डमा कम्पनीको संचालक समिति यस्ता कार्यलाई न्यूनीकरण गर्न सक्षम छ ।
६) संस्थागत सुशासन
प्रचलित कानून बमोजिमका प्रक्रिया पुऱ्याई कम्पनीको संस्थागत सुशासन कायम गर्ने ।
७) सत्य तथ्यता सम्बन्धमा अध्यक्षको / कार्यकारी प्रमुखको उद्घोषण :
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मेले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरू लुकाएको छैन भन्ने कुरा उद्घोषण गर्दछु ।
Barun Hydropower Company Limited
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the Fourth Quarter On Ashad 32, 2083 (16 July, 2026)
Amount in NRs.
| Particulars | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (3rd Quarter) | F. Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 501,756,213 | 511,806,036 | 530,191,216 |
| Financial Assets | |||
| Investment in Subsidiaries | 491,680,000 | 248,680,000 | 248,680,000 |
| Investment in equity Instruments | 158,078,268 | 139,188,767 | 57,286,440 |
| Deffered Tax Assets | - | - | - |
| Total Non-Current Assets | 1,151,514,481 | 899,674,803 | 836,157,656 |
| Current Assets | |||
| Account Receivable | 26,898,131 | 22,903,020 | 20,292,045 |
| Advance, Loan and Deposits | 275,758,011 | 455,922,759 | 80,504,027 |
| Cash and Bank Balance | 35,897,254 | 113,610,133 | 11,270,270 |
| Other | - | - | - |
| Total Current Assets | 338,553,396 | 592,435,912 | 112,066,342 |
| Total Assets | 1,490,067,877 | 1,492,110,715 | 948,223,998 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,122,532,425 | 1,122,532,425 | 535,815,000 |
| Share Premium (Right Share) | 36,755,638 | 36,755,638 | 43,743,065 |
| Retained Earning | 55,153,430 | 49,853,350 | 40,575,501 |
| Total Equity | 1,214,441,493 | 1,209,141,413 | 620,133,566 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 224,714,557 | 232,723,108 | 254,791,772 |
| Provisions for Income Tax | - | - | 3,703,427 |
| Provision for Deferred Tax | 156,973 | 1,077,795 | 1,051,210 |
| Provision for Staff Bonus | 544,157 | 544,157 | - |
| Total Non-Current Liabilties | 225,415,687 | 234,345,060 | 259,546,409 |
| Current Liabilities | |||
| Trade and Other Payables | 19,168,376 | 16,075,783 | 34,994,997 |
| Short Term Borrowings | 30,589,754 | 30,000,000 | 30,597,243 |
| Other Current Liabilities | - | - | - |
| TDS Payables | 452,567 | 3,092,616 | 2,951,783 |
| Total Current Liabilities | 50,210,697 | 49,168,399 | 68,544,023 |
| Total Equity & Liabilities | 1,490,067,877 | 1,492,654,872 | 948,223,998 |
Income Statement for the Period Ashad 32, 2083 (16 July, 2026)
Amount in NRs.
| Particulars | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (3rd Quarter) | F. Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 109,238,005 | 75,366,954 | 97,021,474 |
| Less: Royalty | 2,634,761 | 1,507,021 | 2,390,364 |
| Less: Project Expenses | 16,272,619 | 9,208,865 | 13,379,122 |
| Gross Profit | 89,874,875 | 64,651,068 | 81,251,988 |
| Add: Non Operating Income | (730,429) | 49,575 | 11,912,936 |
| Less: Operating Expenses | - | - | - |
| Administrative Expenses | 8,520,397 | 7,915,369 | 10,111,882 |
| NEA Charge | - | - | - |
| Operating Profit | 81,079,799 | 56,785,274 | 83,053,042 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 23,462,683 | 17,801,813 | 28,794,357 |
| Depreciation | 30,409,296 | 22,029,620 | 30,425,544 |
| Profit Before Tax & Bonus | 27,207,820 | 16,953,841 | 23,833,141 |
| Provision for Staff Bonus | 544,157 | - | - |
| Profit/(Loss) Before Tax | 26,663,663 | 16,953,841 | 23,833,141 |
| Current Tax | 3,981,237 | - | 3,703,427 |
| Deferred Tax | (920,822) | - | 274,502 |
| Corporate Social Responsibility (CSR) | 236,033 | - | - |
| Profit After Tax | 23,367,215 | 16,953,841 | 19,855,212 |
Related to Schedule - 14, Rule 26, Sub-rule (1) of Securities Registration and Issue Regulations, 2063
Fourth Quarter Report of F.Y. 2082/083
1) Financial Statement
(a) Quarterly Balance Sheet and Profit and Loss Statement:
The unaudited Balance Sheet and Profit and Loss Statement of Barun Hydropower Company Ltd. up to the above quarterly period is presented herewith.
(b) Key Financial Ratios / Indicators:
| Earnings Per Share (Annualized) | 2.08 | 149.58 | |
| Net Worth Per Share | 108.19 | 6.74 | |
| Total Assets Value Per Share | 132.74 | - | - |
2) Management Analysis:
(a) Statement regarding the main reasons for any changes in the institution's stock, income, and liquidity during the quarterly period:
During this quarterly period, Barun Hydropower Company Limited's Hewa Khola Small Hydropower Project has been in operation.
(b) Analytical Statement of Management
The management is committed to moving the company forward while working in the best interest of all shareholders in the coming period.
3) Statement Regarding Legal Proceedings:
(a) No lawsuit has been filed by or against the corporate body during this period.
(b) In case of any lawsuit filed regarding violation of prevailing rules or criminal obstruction by the promoter or director of the corporate body or against the corporate body's director: Not in the knowledge of the company.
(c) No lawsuit has been filed against any organization or director regarding economic obstruction.
4) Analysis Regarding Share Transaction of Corporate Body:
(a) Since the price and transaction of shares are determined by the market, the management of this company is neutral towards share price and transactions; however, the information and details required to be provided to investors and concerned authorities as per prevailing laws have been provided by the institution.
(b) Maximum, minimum, closing price of shares, total trading days, and total number of transactions during this quarter period:
As per Nepal Stock Exchange website www.nepalstock.com.
Maximum Share Price 359
Minimum Share Price 307.2
Closing Share Price 314.1
Total Transactions Count 9372
Total Trading Days 64
5) Problems and Challenges
(a) Risk of flood and landslide at the project site and issues that may occur in machinery inside the project site.
(b) Problems that may arise in the power house and intake: In case any such problem arises in this company, the company's Board of Directors is capable of mitigating such risks.
6) Corporate Governance
Maintaining corporate governance of the company by fulfilling processes in accordance with prevailing laws.
7) Declaration by Chairman / Chief Executive Regarding Truth and Accuracy:
I am personally responsible for the accuracy of the information and details mentioned in this report up to today's date. Furthermore, to the best of my knowledge, I declare that 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.