बिन्ध्यवासिनी हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणBindhyabasini Hydropower: Q4 Unaudited Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 12, 2026
Unaudited Statement of Financial Position
As on 32nd Ashar 2083 (16th July, 2026)
Amount in NRs.
Particulars Un-audited This Quarter Ending Ashar 2083 Un-audited This Quarter Ending Chaitra 2082 Audited This Quarter Ending Ashar 2082
ASSETS
| Non-Current Assets | |||
| Property, plant and equipment | 7,466,100 | 7,866,025 | 9,569,844 |
| Intangible assets | 2,372,469,666 | 2,398,886,993 | 2,482,221,826 |
| Financial assets | |||
| Other investments | 296,976,360 | 315,409,119 | 315,961,791 |
| Advance and Deposits | 80,000 | 80,000 | 80,000 |
| Other non-current assets | - | - | - |
| Total Non-Current Assets | 2,676,992,126 | 2,722,242,137 | 2,807,833,462 |
| Financial assets | |||
| Cash and Cash equivalents | 15,361,504 | 8,166,380 | 14,588,449 |
| Advance and Deposits | 1,463,925 | 1,460,800 | 1,808,294 |
| Trade receivables | 85,144,106 | 48,673,831 | 69,674,973 |
| Other current assets | 414,269,208 | 136,059,317 | 24,743,609 |
| Total Current Assets | 516,238,743 | 194,360,328 | 110,815,326 |
| Total Assets | 3,193,230,869 | 2,916,602,465 | 2,918,648,788 |
| Equity | |||
| Equity share capital | 1,186,290,000 | 1,186,290,000 | 1,129,800,000 |
| Other equity | 217,273,886 | 206,821,358 | 149,181,451 |
| Total Equity | 1,403,563,886 | 1,393,111,358 | 1,278,981,451 |
| Non-Current Liabilities | |||
| Financial liabilities | |||
| Borrowings | 1,585,177,441 | 1,442,125,163 | 1,442,125,163 |
| Other financial liabilities | 12,447,745 | 14,664,122 | 15,465,457 |
| Total Non-Current Liabilities | 1,597,625,186 | 1,456,789,285 | 1,457,590,620 |
| Current Liabilities | |||
| Financial liabilities | |||
| Borrowings | 179,011,000 | 56,749,127 | 164,511,000 |
| Trade payables | 3,530,673 | 380,359 | 10,543,116 |
| Provisions | 3,717,191 | 2,373.82 | 1,430,056 |
| Other current liabilities | 5,782,933 | 9,569,963 | 5,592,545 |
| Total Current Liabilities | 192,041,796 | 66,701,822 | 182,076,716 |
| Total Liabilities | 1,789,666,983 | 1,523,491,107 | 1,639,667,337 |
| Total Equity and Liabilities | 3,193,230,869 | 2,916,602,465 | 2,918,648,788 |
Unaudited Income Statement
For the period 1st Shrawan, 2082 to 32nd Ashar, 2083
| Particulars Un-audited This Quarter Ending Ashar | 2083 | 2082 | 2082 |
| Revenue | 455,635,112 | 353,104,805 | 388,379,419 |
| Cost of Sales | 10,670,842 | 8,228,229 | 9,379,338 |
| Gross profit | 444,964,270 | 344,876,576 | 379,000,081 |
| Other income | 4,284,410 | 47,676 | 3,090,922 |
| Administrative and other operating expenses | 59,395,845 | 44,991,159 | 58,431,080 |
| Repair & Maintainance Expenses | 17,553,777 | 12,706,745 | 21,925,494 |
| Depreciation | 2,966,134 | 2,191,776 | 2,848,740 |
| Amortisation | 102,609,891 | 76,192,565 | 102,745,380 |
| Profit or loss before finance cost and income taxes | 266,723,033 | 208,842,008 | 196,140,309 |
| Finance Cost | 123,164,818 | 91,183,897 | 133,733,545 |
| Profit or loss before tax and employee bonus | 143,558,215 | 117,658,110 | 62,406,764 |
| Employee bonus expenses | 2,814,867 | - | 1,248,135 |
| Profit or loss after employee bonus | 140,743,348 | 117,658,110 | 61,158,629 |
| Income tax expenses | 902,324 | 2,374 | 181,920 |
| Profit or loss for the year | 139,841,024 | 117,655,737 | 60,976,709 |
| Other comprehensive Income: | |||
| Equity instruments through other comprehensive income | (12,285,431) | (552,672) | 44,250,049 |
| Other comprehensive gain/(loss) for the year, net of tax | (12,285,431) | (552,672) | 44,250,049 |
| Total Comprehensive gain/(loss) for the year, net of tax | 127,555,593 | 117,103,065 | 105,226,758 |
Note:
1. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
2. The figures are regrouped and rearranged where necessary.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३, अनुसूची-१४ (नियम २६ को उपनियम १ सँग सम्बन्धित)
१. वित्तीय विवरण :
क) आ. ब. २०७९/८० को चौथो त्रैमासको अवधिको वासलात, नाफा नोक्सान सम्बन्धि विवरण : यसै साथ प्रकाशित गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरू सम्बन्धि विवरण
विवरण प्रति शेयर आम्दानी (रू.) प्रति शेयर नेटवर्थ (रू.) प्रति शेयर मूल्य (रू.) तरलता अनुपात
यस त्रैमासको अन्त्य सम्ममा ११.७९ ११८.३२ ४३५.९० २.६९
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धि विवरण: कम्पनीले
ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण: कम्पनीले थप जलविद्युत आयोजना छनौट गर्ने निर्माणाधीन आयोजनाहरूमा समेत लगानी गर्दै जाने । कम्पनीले हालसम्म लगानी गरेका पिपुल्स इनर्जी लि. (खिम्ती २ जलविद्युत आयोजना ४८.८० मे.वा.), मल्टी इनर्जी डेभलपमेण्ट कम्पनी लि. (लाङटाङ खोला जलविद्युत आयोजना २०.०० मे.वा. ), बलेफी इनर्जी प्रा.लि. (बलेफी खोला जलविद्युत आयोजना ४०.०० मे.वा.), नेपाल पावर एक्सचेञ्ज लि. मा लगानी गरेको छ ।
ग) विगतको अनुभव बाट, संगठित संस्थाले वा संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धी विश्लेषणात्मक विवरण: सो नभएको ।
३. कानूनी कारबाही सम्बन्धी विवरण :
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए : सो नभएको ।
ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए : सो नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध सम्बन्धमा कुनै मुद्दा दायर भएको भए : सो नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :
क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा,
यस संस्थाको साधारण शेयरको मूल्य बजारमा हुने खुल्ला कारोबारले निर्धारण गर्ने हुँदा व्यवस्थापनको धारणा तटस्थ रहेको छ ।
ख) त्रैमासिक अवधिको अन्त्यमा शेयर कारोबार सम्बन्धित विवरण
शेयरको अधिकतम मूल्य (रु) शेयरको न्यूनतम मूल्य (रु) शेयरको अन्तिम मूल्य (रु) जम्मा शेयर कारोबार सङ्ख्या
४४२.०० ४२१.३० ४३५.९० ९,९८८
५. समस्या तथा चुनौति :
कम्पनीमा आई पर्ने चुनौति तथा समस्याहरूका सम्बन्धमा संचालक समितिले उचित विश्लेषण तथा छलफल गरी रणनीति बनाई सो को उपायहरू अपनाउँदै आएको छ ।
६. संस्थागत सुशासन :
कम्पनीको आर्थिक कारोबारलाई व्यवस्थित गर्न कम्पनीको आर्थिक तथा कर्मचारी नियमावली २०७५ बमोजिम कार्य सम्पादन गर्दै आएको छ । आर्थिक कारोबारलाई व्यवस्थित र पारदर्शी बनाउन आन्तरिक र वाह्य लेखा परीक्षण कार्यलाई नियमित गरिएको छ ।
७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण :
आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म उद्घोषण गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
Unaudited Statement of Financial Position
As on 32nd Ashar 2083 (16th July, 2026)
Amount in NRs.
Particulars Un-audited This Quarter Ending Ashar 2083 Un-audited This Quarter Ending Chaitra 2082 Audited This Quarter Ending Ashar 2082
ASSETS
| Non-Current Assets | |||
| Property, plant and equipment | 7,466,100 | 7,866,025 | 9,569,844 |
| Intangible assets | 2,372,469,666 | 2,398,886,993 | 2,482,221,826 |
| Financial assets | |||
| Other investments | 296,976,360 | 315,409,119 | 315,961,791 |
| Advance and Deposits | 80,000 | 80,000 | 80,000 |
| Other non-current assets | - | - | - |
| Total Non-Current Assets | 2,676,992,126 | 2,722,242,137 | 2,807,833,462 |
| Financial assets | |||
| Cash and Cash equivalents | 15,361,504 | 8,166,380 | 14,588,449 |
| Advance and Deposits | 1,463,925 | 1,460,800 | 1,808,294 |
| Trade receivables | 85,144,106 | 48,673,831 | 69,674,973 |
| Other current assets | 414,269,208 | 136,059,317 | 24,743,609 |
| Total Current Assets | 516,238,743 | 194,360,328 | 110,815,326 |
| Total Assets | 3,193,230,869 | 2,916,602,465 | 2,918,648,788 |
| Equity | |||
| Equity share capital | 1,186,290,000 | 1,186,290,000 | 1,129,800,000 |
| Other equity | 217,273,886 | 206,821,358 | 149,181,451 |
| Total Equity | 1,403,563,886 | 1,393,111,358 | 1,278,981,451 |
| Non-Current Liabilities | |||
| Financial liabilities | |||
| Borrowings | 1,585,177,441 | 1,442,125,163 | 1,442,125,163 |
| Other financial liabilities | 12,447,745 | 14,664,122 | 15,465,457 |
| Total Non-Current Liabilities | 1,597,625,186 | 1,456,789,285 | 1,457,590,620 |
| Current Liabilities | |||
| Financial liabilities | |||
| Borrowings | 179,011,000 | 56,749,127 | 164,511,000 |
| Trade payables | 3,530,673 | 380,359 | 10,543,116 |
| Provisions | 3,717,191 | 2,373.82 | 1,430,056 |
| Other current liabilities | 5,782,933 | 9,569,963 | 5,592,545 |
| Total Current Liabilities | 192,041,796 | 66,701,822 | 182,076,716 |
| Total Liabilities | 1,789,666,983 | 1,523,491,107 | 1,639,667,337 |
| Total Equity and Liabilities | 3,193,230,869 | 2,916,602,465 | 2,918,648,788 |
Unaudited Income Statement
For the period 1st Shrawan, 2082 to 32nd Ashar, 2083
| Particulars Un-audited This Quarter Ending Ashar | 2083 | 2082 | 2082 |
| Revenue | 455,635,112 | 353,104,805 | 388,379,419 |
| Cost of Sales | 10,670,842 | 8,228,229 | 9,379,338 |
| Gross profit | 444,964,270 | 344,876,576 | 379,000,081 |
| Other income | 4,284,410 | 47,676 | 3,090,922 |
| Administrative and other operating expenses | 59,395,845 | 44,991,159 | 58,431,080 |
| Repair & Maintainance Expenses | 17,553,777 | 12,706,745 | 21,925,494 |
| Depreciation | 2,966,134 | 2,191,776 | 2,848,740 |
| Amortisation | 102,609,891 | 76,192,565 | 102,745,380 |
| Profit or loss before finance cost and income taxes | 266,723,033 | 208,842,008 | 196,140,309 |
| Finance Cost | 123,164,818 | 91,183,897 | 133,733,545 |
| Profit or loss before tax and employee bonus | 143,558,215 | 117,658,110 | 62,406,764 |
| Employee bonus expenses | 2,814,867 | - | 1,248,135 |
| Profit or loss after employee bonus | 140,743,348 | 117,658,110 | 61,158,629 |
| Income tax expenses | 902,324 | 2,374 | 181,920 |
| Profit or loss for the year | 139,841,024 | 117,655,737 | 60,976,709 |
| Other comprehensive Income: | |||
| Equity instruments through other comprehensive income | (12,285,431) | (552,672) | 44,250,049 |
| Other comprehensive gain/(loss) for the year, net of tax | (12,285,431) | (552,672) | 44,250,049 |
| Total Comprehensive gain/(loss) for the year, net of tax | 127,555,593 | 117,103,065 | 105,226,758 |
Note:
1. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
2. The figures are regrouped and rearranged where necessary.
Securities Registration and Issue Regulations 2073, Schedule-14 (Related to Rule 26, Sub-rule 1)
1. Financial Statements:
a) Statement of Balance Sheet, Profit and Loss for the Fourth Quarter of Fiscal Year 2079/80: Published along with this report.
b) Major Financial Ratios Statement
Details Earnings Per Share (NPR) Net Worth Per Share (NPR) Share Price Per Share (NPR) Liquidity Ratio
At the end of this quarter 11.79 118.32 435.90 2.69
2. Management Analysis:
a) Details regarding major reasons if there are any changes in the company's inventory, income, and liquidity during the quarterly period: The company has
b) Analytical details of management regarding business plans for the upcoming period: Selecting additional hydropower projects and continuing to invest in projects under construction. The company has so far invested in Peoples Energy Ltd. (Khimti 2 Hydropower Project 48.80 MW), Multi Energy Development Company Ltd. (Langtang Khola Hydropower Project 20.00 MW), Balephi Energy Pvt. Ltd. (Balephi Khola Hydropower Project 40.00 MW), and Nepal Power Exchange Ltd.
c) Analytical details if there are events, circumstances, etc., from past experience that could materially impact the corporate body or the company's inventory, profit, or cash flow: None.
3. Details Regarding Legal Proceedings:
a) If any lawsuit was filed by or against the corporate body during the quarterly period: None.
b) If any lawsuit was filed regarding violation of prevalent regulations or criminal offense against promoter or director of the corporate body: None.
c) If any lawsuit was filed against any promoter or director regarding financial crime: None.
4. Analysis Regarding Share Trading of the Corporate Body:
a) Management's perspective regarding share trading of the corporate body in the securities market:
Since the price of the ordinary shares of this institution is determined by open trading in the market, the management's perspective remains neutral.
b) Details regarding share trading at the end of the quarterly period
Maximum Share Price (NPR) Minimum Share Price (NPR) Closing Share Price (NPR) Total Share Trading Quantity
442.00 421.30 435.90 9,988
5. Problems and Challenges:
Regarding challenges and problems arising in the company, the Board of Directors has been analyzing and discussing appropriately to formulate strategies and adopt measures accordingly.
6. Corporate Governance:
To organize the financial transactions of the company, work performance is being carried out in accordance with the Company's Financial and Employee Bylaws 2075. Internal and external audit processes have been regularized to make financial transactions organized and transparent.
7. Declaration by Chairman/Chief Executive Regarding Truth and Accuracy:
As of today's date, 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 and belief, the details mentioned in this report are true, accurate, and complete, and no details, notices, or information have been concealed from enabling investors to make an informed decision.