भूगोल इनर्जी डेभलपमेन्ट कम्पनीको चौथो त्रैमासिक वित्तीय विवरणBhugol Energy Development Co.: Q4 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 11, 2026
Unaudited Statement of Financial Position
Amount in NRs.
Particulars As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) As on 30th Chaitra 2082 (13th April 2026) (Unaudited) As on 32nd Ashadh 2082 (16th July 2025) (Audited)
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 544,053,400 | 544,053,400 | 536,486,000 |
| Reserve and Surplus | (292,261,539) | (283,542,364) | (225,755,711) |
| Total Equity | 251,791,861 | 260,511,036 | 310,730,289 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 518,000,000 | 511,500,000 | 630,091,620 |
| Other Financial Liabilities | - | - | - |
| Total Non-Current Liabilities | 518,000,000 | 511,500,000 | 630,091,620 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 21,000,000 | 30,500,000 | 87,400,000 |
| Other Current Liabilities | 3,382,381 | 3,533,411 | 671,442 |
| Other Financial Liabilities | 22,185,613 | 33,494,016 | 9,489,414 |
| Total Current Liabilities | 46,567,994 | 67,527,427 | 97,560,856 |
| Total Equity and Liabilities | 816,359,854 | 839,538,463 | 1,038,382,765 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 852,714 | 904,996 | 1,177,217 |
| Intangible Assets | 584,995,982 | 591,379,306 | 948,749,380 |
| Net Property, Plant and Equipment | 585,848,696 | 592,284,302 | 949,926,597 |
| Current Assets | |||
| Cash and Cash Equivalents | 4,139,534 | 38,736.00 | 1,079,422.00 |
| Trade and Other Receivables | - | 6,299,815 | 12,370,354 |
| Other Current Assets | 226,371,624 | 240,915,609 | 75,006,392 |
| Total Current Assets | 230,511,158 | 247,254,160 | 88,456,168 |
| Total Assets | 816,359,854 | 839,538,463 | 1,038,382,765 |
Unaudited Statement of Profit or Loss
Amount in NRs.
Particulars As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) As on 30th Chaitra 2082 (13th April 2026) (Unaudited) As on 32nd Ashadh 2082 (16th July 2025) (Audited)
| Direct Income | |||
| Revenue from Sale of Energy | 62,444,810 | 49,435,878 | 53,388,325 |
| Less : Cost of Sales | 4,755,497 | 6,259,986 | 11,140,126 |
| Gross Profit/ (Loss) | 57,689,313 | 43,175,892 | 42,248,199 |
| Add: IFRIC Income | - | - | - |
Add: Other Income 100 - -
| Total Income | 57,689,413 | 43,175,892 | 42,248,199 |
| Less: Employee Benefit and Administrative Expenses | 5,048,147 | 1,871,102 | 2,869,387 |
| Less : Depreciation Amortization | 25,740,669 | 19,305,063 | 25,792,493 |
| Earning Before Interest & Tax | 26,900,597 | 21,999,727 | 13,586,319 |
| Less : Financial Expenses | 36,128,183 | 22,508,138 | 44,547,711 |
| Earning Before Tax | (9,227,586) | (508,411) | (30,961,392) |
| Less : Provision for tax | - | - | - |
| Earning After Tax (EAT) | (9,227,586) | (508,411) | (30,961,392) |
| Other Comprehensive Income | - | - | - |
| Total Comprehensive Income | (9,227,586) | (508,411) | (30,961,392) |
| (धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ | १४ | २६ | १ |
आ.व.२०८२/२०८३ को आषाढ मसान्त २०८३ चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण
क) आ.वा २०८२/२०८३ को चौथो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणहरु यसै साथ संलग्न गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरू सम्बन्धी विवरण :
| प्रति शेयर आम्दानी त्रैमासिक : | १.७० | १८१.६० |
| प्रति शेयर नेटवर्थ : | ४६.२८ | १५०.०५ |
तरलता अनुपात सम्बन्धी विवरण : ४.९५ (Current Ratio)
२. व्यवस्थापकीय विश्लेषण : कम्पनीको नाफा र नगद प्रवाहमा असर पर्ने खालका घटनाहरू
क) यस त्रैमासिकमा कम्पनीको नियमित विद्युत विक्रीबाट रकम भुक्तान प्राप्त भएको छ ।
ख) आगामी अवधिमा पनि यस कम्पनीको Dwari Khola Small Hydropower Project ३.७५ मे.वा.को व्यवस्थापनको विश्लेषण गर्दै व्यावसायिक रूपले सक्षम तरिकाबाट सञ्चालन गरी अधिकाधिक विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना रहेको छ।
३. कानुनी कारवाही सम्बन्धी विवरण :
हाल सम्म यस कम्पनीले तथा यस कम्पनी उपर आर्थिक दावी गरी कुनै मुद्दा दर्ता गराएको जानकारी प्राप्त भएको छैन ।
कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार समान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ ।
अधिकतम मूल्य (रु.) : ४३५ (15th April, 2026) न्यूनतम मूल्य (रु.) : ३०३.१ (14th July, 2026)
समीक्षा अवधिको अन्तिम मूल्य (रु.) : ३०८ (16th June, 2026) कुल कारोबार संख्या : १९,१०७
कुल कारोबार दिन : ६४ दिन कुल कारोबार शेयर संख्या : ३५,६९,५१२ कित्ता
५. समस्या तथा चुनौति :
संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौति बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतिहरुलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
संगठित संस्थाले बहन गर्नुपरेको समस्या तथा चुनौति बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतिहरुलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
यस कम्पनीले संस्थागत सुशासन, संस्थागत सुशासन अभिवृद्धिका लागि सदैव उच्च प्राथमिकता राख्दै आएको छ । यस कम्पनीलाई नियमन निकायबाट प्राप्त निर्देशन परिपत्रहरु व्यवस्थापनद्वारा तदारुकताका साथ सम्पादन गरी आएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
Unaudited Statement of Financial Position
Amount in NRs.
Particulars As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) As on 30th Chaitra 2082 (13th April 2026) (Unaudited) As on 32nd Ashadh 2082 (16th July 2025) (Audited)
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 544,053,400 | 544,053,400 | 536,486,000 |
| Reserve and Surplus | (292,261,539) | (283,542,364) | (225,755,711) |
| Total Equity | 251,791,861 | 260,511,036 | 310,730,289 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 518,000,000 | 511,500,000 | 630,091,620 |
| Other Financial Liabilities | - | - | - |
| Total Non-Current Liabilities | 518,000,000 | 511,500,000 | 630,091,620 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 21,000,000 | 30,500,000 | 87,400,000 |
| Other Current Liabilities | 3,382,381 | 3,533,411 | 671,442 |
| Other Financial Liabilities | 22,185,613 | 33,494,016 | 9,489,414 |
| Total Current Liabilities | 46,567,994 | 67,527,427 | 97,560,856 |
| Total Equity and Liabilities | 816,359,854 | 839,538,463 | 1,038,382,765 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 852,714 | 904,996 | 1,177,217 |
| Intangible Assets | 584,995,982 | 591,379,306 | 948,749,380 |
| Net Property, Plant and Equipment | 585,848,696 | 592,284,302 | 949,926,597 |
| Current Assets | |||
| Cash and Cash Equivalents | 4,139,534 | 38,736.00 | 1,079,422.00 |
| Trade and Other Receivables | - | 6,299,815 | 12,370,354 |
| Other Current Assets | 226,371,624 | 240,915,609 | 75,006,392 |
| Total Current Assets | 230,511,158 | 247,254,160 | 88,456,168 |
| Total Assets | 816,359,854 | 839,538,463 | 1,038,382,765 |
Unaudited Statement of Profit or Loss
Amount in NRs.
Particulars As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) As on 30th Chaitra 2082 (13th April 2026) (Unaudited) As on 32nd Ashadh 2082 (16th July 2025) (Audited)
| Direct Income | |||
| Revenue from Sale of Energy | 62,444,810 | 49,435,878 | 53,388,325 |
| Less : Cost of Sales | 4,755,497 | 6,259,986 | 11,140,126 |
| Gross Profit/ (Loss) | 57,689,313 | 43,175,892 | 42,248,199 |
| Add: IFRIC Income | - | - | - |
Add: Other Income 100 - -
| Total Income | 57,689,413 | 43,175,892 | 42,248,199 | |
| Less: Employee Benefit and Administrative Expenses | 5,048,147 | 1,871,102 | 2,869,387 | |
| Less : Depreciation Amortization | 25,740,669 | 19,305,063 | 25,792,493 | |
| Earning Before Interest & Tax | 26,900,597 | 21,999,727 | 13,586,319 | |
| Less : Financial Expenses | 36,128,183 | 22,508,138 | 44,547,711 | |
| Earning Before Tax | (9,227,586) | (508,411) | (30,961,392) | |
| Less : Provision for tax | - | - | - | |
| Earning After Tax (EAT) | (9,227,586) | (508,411) | (30,961,392) | |
| Other Comprehensive Income | - | - | - | |
| Total Comprehensive Income | (9,227,586) | (508,411) | (30,961,392) | |
| (Statement related to Rule | 26, | 1 | 14 | 2073 |
Details for the Fourth Quarter Period ending Ashadh End 2083 of F.Y. 2082/2083
1. Financial Statement
a) The Balance Sheet and Profit and Loss Statement for the fourth quarter period of F.Y. 2082/2083 are attached herewith.
b) Details regarding major financial ratios:
| Earnings Per Share (Quarterly) : | 1.70 | 181.60 |
| Net Worth Per Share : | 46.28 | 150.05 |
Liquidity Ratio Details : 4.95 (Current Ratio)
2. Management Analysis: Events affecting the company's profit and cash flow
a) Payment has been received from the regular sale of electricity by the company in this quarter.
b) In the coming period as well, there is a plan to analyze the management of this company's Dwari Khola Small Hydropower Project 3.75 MW, operate it in a commercially viable manner, produce maximum electricity, and supply it to Nepal Electricity Authority.
3. Details Regarding Legal Proceedings:
Till date, no information has been received regarding any lawsuit filed claiming financial damages against this company or by this company.
No lawsuit regarding financial crime has been filed against any promoter or director.
4. Analysis of Share Trading of the Corporate Body:
Trading of shares of the corporate body in the stock market has been normal as per regulations. Share trading in this quarterly period was as follows.
Maximum Price (Rs.) : 435 (15th April, 2026) Minimum Price (Rs.) : 303.1 (14th July, 2026)
Closing Price of Review Period (Rs.) : 308 (16th June, 2026) Total Number of Transactions : 19,107
Total Trading Days : 64 Days Total Traded Share Quantity : 35,69,512 Shares
5. Problems and Challenges:
The problems and challenges faced by the corporate body are similar to others in the market. The Board of Directors periodically reviews internal and external problems and challenges arising in the institution and implements necessary steps for their resolution.
6. Corporate Governance:
The problems and challenges faced by the corporate body are similar to others in the market. The Board of Directors periodically reviews internal and external problems and challenges arising in the institution and implements necessary steps for their resolution.
This company has always given high priority to corporate governance and enhancing corporate governance. Directives and circulars received from regulatory bodies are executed promptly by the management.
7. Declaration by the Chief Executive Regarding Truthfulness and Accuracy:
As of today, I personally take responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I 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 required for investors to make informed decisions have been concealed.