बरुण हाइड्रोपावर कम्पनीको प्रथम त्रैमासिक वित्तीय विवरणBarun Hydropower: Q1 Financial Results Published
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
Barun Hydropower Company Limited
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the First Quarter On Ashwin 31, 2083 (17 Oct., 2026)
Amount in NRs.
| Particulars | F. Y. 2083/084 (1st Quarter) | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (1st Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 527,015,504 | 501,756,213 | 526,426,504 |
| Financial Assets | |||
| Investment in Subsidiaries | 491,680,000 | 491,680,000 | 248,680,000 |
| Investment in equity Instruments | 159,188,767 | 158,078,268 | 52,771,887 |
| Deffered Tax Assets | - | - | - |
| Total Non-Current Assets | 1,177,884,271 | 1,151,514,481 | 827,878,391 |
| Current Assets | |||
| Account Receivable | 41,892,541 | 26,898,131 | 39,714,491 |
| Advance, Loan and Deposits | 262,531,928 | 275,758,011 | 35,434,322 |
| Cash and Bank Balance | 54,455,789 | 35,897,254 | 537,582,196 |
| Other | - | - | - |
| Total Current Assets | 358,880,258 | 338,553,396 | 612,731,009 |
| Total Assets | 1,536,764,529 | 1,490,067,877 | 1,440,609,400 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,122,532,425 | 1,122,532,425 | 1,047,786,700 |
| Share Premium (Right Share) | 36,755,639 | 36,755,638 | 43,743,065 |
| Retained Earning | 113,618,047 | 55,153,430 | 51,007,129 |
| Total Equity | 1,272,906,111 | 1,214,441,493 | 1,142,536,894 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 247,889,015 | 224,714,557 | 247,334,094 |
| Provisions for Income Tax | - | - | - |
| Provision for Deferred Tax | 1,077,795 | 156,973 | - |
| Provision for Staff Bonus | 1,006,297 | 544,157 | - |
| Total Non-Current Liabilties | 249,973,107 | 225,415,687 | 247,334,094 |
| Current Liabilities | |||
| Trade and Other Payables | 13,507,700 | 19,168,367 | 17,482,159 |
| Short Term Borrowings | - | 30,589,754 | 30,000,000 |
| Other Current Liabilities | - | - | - |
| TDS Payables | 377,613 | 452,577 | 3,256,253 |
| Total Current Liabilities | 13,885,313 | 50,210,697 | 50,738,412 |
| Total Equity & Liabilities | 1,536,764,529 | 1,490,067,877 | 1,440,609,400 |
Income Statement for the Period Ashwin 31, 2083 (17 Oct., 2026)
Amount in NRs.
| Particulars | F. Y. 2083/084 (1st Quarter) | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (1st Quarter) |
|---|---|---|---|
| Income from Power Sales | 41,426,019 | 109,238,005 | 39,473,754 |
| Less: Royalty | 828,421 | 2,634,761 | 789,101 |
| Less: Project Expenses | 5,591,792 | 16,272,619 | 5,378,402 |
| Gross Profit | 35,005,806 | 90,330,625 | 33,306,251 |
| Add: Non Operating Income | 8,091 | -730,429 | 24,784 |
| Less: Operating Expenses | |||
| Administrative Expenses | 2,216,857 | 8,520,397 | 2,583,252 |
| NEA Charge | - | - | - |
| Operating Profit | 32,797,040 | 81,079,799 | 30,747,783 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 4,540,042 | 23,462,683 | 6,457,199 |
| Depreciation | 5,150,000 | 30,409,296 | 5,300,000 |
| Profit Before Tax & Bonus | 23,106,998 | 27,207,820 | 18,990,584 |
| Provision for Staff Bonus | 462,140 | 544,157 | - |
| Profit/(Loss) Before Tax | 22,644,858 | 26,663,663 | 18,990,584 |
| Current Tax | - | 3,981,237 | - |
| Deferred Tax | - | -920,822 | - |
| Corporate Social Responsibility (CSR) | - | 236,033 | - |
| Profit After Tax | 22,644,858 | 23,367,215 | 18,990,584 |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को अनुसूची - १४, नियम २६ को उपनियम (१) संग सम्बन्धित
आ.व. २०८३/०८४ को प्रथम त्रैमासिक प्रतिवेदन
१) वित्तीय विवरण
(क) त्रैमासिक अवधिको वासलात नाफा नोक्सान विवरण:
यस बरुण हाइड्रोपावर कम्पनी लि. को उपरोक्त त्रैमासिक अवधि सम्मको अपरिस्कृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ ।
| (ख) प्रमुख वित्तीय अनुपातहरु/परिसूचकहरु: | ||
| प्रति शेयर आम्दानी (वार्षिकीकरण गरिएको) | ८.०७ | ३७.१९ |
| प्रति शेयर नेटवर्थ | ११३.४० | २५.८५ |
प्रति शेयर कुल सम्पत्तिको मूल्य १३६.९०
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 कारवाहि सम्बन्धि 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 भएः कम्पनीको जानकारीमा नभएको ।
(ग) कुनै संस्था वा संचालक विरुद्ध आर्थिक अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर नभएको ।
४) संगठित संस्थाको शेयर कारोबार सम्बन्धि 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 निकायहरुलाई 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 एक्सचेञ्जको वेवसाइट www.nepalstock.com अनुसार ।
शेयरको अधिकतम मूल्य ३४६.५
शेयरको न्यूनतम मूल्य ३००.१
शेयरको अन्तिम मूल्य ३३०
कारोबार भएको कुल संख्या ७६४५
कारोबार भएको कुल दिन ६१
५) समस्या तथा चुनौती
(क) परियोजना स्थलमा बाढि पहिरोको जोखिम तथा परियोजना स्थलभित्र भएका मेसिनमा आउन सक्ने समस्याहरु ।
(ख) पावर हाउस र इन्टेकमा आउन सक्ने समस्याहरु
यस कम्पनीमा यस प्रकारका कुनै पनि समस्या आएको खण्डमा कम्पनीको संचालक समिति यस्ता कार्यलाई न्यूनीकरण गर्न सक्षम छ ।
६) संस्थागत सुशासन
प्रचलित कानून बमोजिमका प्रकृया पुऱ्याई कम्पनीको संस्थागत सुशासन कायम गर्ने ।
७) सत्य तथ्यता सम्बन्धमा अध्यक्षको / कार्यकारी प्रमुखको उद्घोषण :
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाएको छैन भन्ने कुरा उदघोषण गर्दछु ।
Barun Hydropower Company Limited
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the First Quarter On Ashwin 31, 2083 (17 Oct., 2026)
Amount in NRs.
| Particulars | F. Y. 2083/084 (1st Quarter) | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (1st Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 527,015,504 | 501,756,213 | 526,426,504 |
| Financial Assets | |||
| Investment in Subsidiaries | 491,680,000 | 491,680,000 | 248,680,000 |
| Investment in equity Instruments | 159,188,767 | 158,078,268 | 52,771,887 |
| Deffered Tax Assets | - | - | - |
| Total Non-Current Assets | 1,177,884,271 | 1,151,514,481 | 827,878,391 |
| Current Assets | |||
| Account Receivable | 41,892,541 | 26,898,131 | 39,714,491 |
| Advance, Loan and Deposits | 262,531,928 | 275,758,011 | 35,434,322 |
| Cash and Bank Balance | 54,455,789 | 35,897,254 | 537,582,196 |
| Other | - | - | - |
| Total Current Assets | 358,880,258 | 338,553,396 | 612,731,009 |
| Total Assets | 1,536,764,529 | 1,490,067,877 | 1,440,609,400 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,122,532,425 | 1,122,532,425 | 1,047,786,700 |
| Share Premium (Right Share) | 36,755,639 | 36,755,638 | 43,743,065 |
| Retained Earning | 113,618,047 | 55,153,430 | 51,007,129 |
| Total Equity | 1,272,906,111 | 1,214,441,493 | 1,142,536,894 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 247,889,015 | 224,714,557 | 247,334,094 |
| Provisions for Income Tax | - | - | - |
| Provision for Deferred Tax | 1,077,795 | 156,973 | - |
| Provision for Staff Bonus | 1,006,297 | 544,157 | - |
| Total Non-Current Liabilties | 249,973,107 | 225,415,687 | 247,334,094 |
| Current Liabilities | |||
| Trade and Other Payables | 13,507,700 | 19,168,367 | 17,482,159 |
| Short Term Borrowings | - | 30,589,754 | 30,000,000 |
| Other Current Liabilities | - | - | - |
| TDS Payables | 377,613 | 452,577 | 3,256,253 |
| Total Current Liabilities | 13,885,313 | 50,210,697 | 50,738,412 |
| Total Equity & Liabilities | 1,536,764,529 | 1,490,067,877 | 1,440,609,400 |
Income Statement for the Period Ashwin 31, 2083 (17 Oct., 2026)
Amount in NRs.
| Particulars | F. Y. 2083/084 (1st Quarter) | F. Y. 2082/083 (4th Quarter) | F. Y. 2082/083 (1st Quarter) |
|---|---|---|---|
| Income from Power Sales | 41,426,019 | 109,238,005 | 39,473,754 |
| Less: Royalty | 828,421 | 2,634,761 | 789,101 |
| Less: Project Expenses | 5,591,792 | 16,272,619 | 5,378,402 |
| Gross Profit | 35,005,806 | 90,330,625 | 33,306,251 |
| Add: Non Operating Income | 8,091 | -730,429 | 24,784 |
| Less: Operating Expenses | |||
| Administrative Expenses | 2,216,857 | 8,520,397 | 2,583,252 |
| NEA Charge | - | - | - |
| Operating Profit | 32,797,040 | 81,079,799 | 30,747,783 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 4,540,042 | 23,462,683 | 6,457,199 |
| Depreciation | 5,150,000 | 30,409,296 | 5,300,000 |
| Profit Before Tax & Bonus | 23,106,998 | 27,207,820 | 18,990,584 |
| Provision for Staff Bonus | 462,140 | 544,157 | - |
| Profit/(Loss) Before Tax | 22,644,858 | 26,663,663 | 18,990,584 |
| Current Tax | - | 3,981,237 | - |
| Deferred Tax | - | -920,822 | - |
| Corporate Social Responsibility (CSR) | - | 236,033 | - |
| Profit After Tax | 22,644,858 | 23,367,215 | 18,990,584 |
Related to Schedule - 14, Rule 26 Sub-rule (1) of the Securities Registration and Issuance Regulations, 2063
First Quarter Report for F.Y. 2083/084
1) Financial Statements
(a) Balance Sheet and Profit and Loss Statement for the Quarterly Period:
The unaudited Balance Sheet and Profit and Loss Statement of Barun Hydropower Company Ltd. up to the above quarterly period are presented herewith.
| (b) Key Financial Ratios/Indicators: | ||
| Earnings Per Share (Annualized) | 8.07 | 37.19 |
| Net Worth Per Share | 113.40 | 25.85 |
Total Assets Value Per Share 136.90
2) Management Analysis:
(a) Details regarding major reasons for changes in stock, income, and liquidity of the institution during the quarterly period:
During this quarterly period, Barun Hydropower Company Limited's Hewa Khola Small Hydropower Project has been in operation.
(b) Management's Analytical Statement
Management remains committed to advancing the company while working in the best interest of all shareholders in the upcoming period.
3) Details Regarding Legal Actions:
(a) No lawsuit was filed by or against the corporate body during this period.
(b) Regarding disobedience of prevailing rules or criminal obstruction by founders or directors of the corporate body: Not to the knowledge of the company.
(c) No lawsuit was filed against any institution or director regarding financial obstruction.
4) Analysis Regarding Share Transactions of the Corporate Body:
(a) Since the market determines the price and transaction of shares, the management of this institution remains neutral towards share price and transactions; however, the institution has made available the necessary information and notice to investors and relevant bodies as per prevailing laws.
(b) Maximum, minimum, closing price of shares, total trading days, and total number of transactions during this quarterly period:
According to the Nepal Stock Exchange website www.nepalstock.com.
Maximum Share Price 346.5
Minimum Share Price 300.1
Closing Share Price 330
Total Transactions Count 7645
Total Trading Days 61
5) Problems and Challenges
(a) Risks of floods and landslides at the project site and potential problems in machinery within the project site.
(b) Potential problems at the power house and intake.
If any such problems arise in the company, the Board of Directors is capable of minimizing such occurrences.
6) Corporate Governance
Maintaining corporate governance of the company by fulfilling the procedures in accordance with prevailing laws.
7) Declaration by Chairman / Chief Executive Officer regarding Truth and Accuracy:
I am personally responsible for the correctness of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge and belief, the details stated in this report are true, factual, and complete, and no information, notice, or data required for investors to make an informed decision has been concealed.