बुद्धभूमि नेपाल हाइड्रोपावरको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकBuddhabhumi Nepal Hydropower 1st Quarter Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
UNAUDITED QUARTERLY STATEMENT OF FINANCIAL POSITION
At the end of 1st Quarter on 2083/06/31 (17th October 2026)
| Particulars | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| ASSETS | |||
| Non Current Assets: | |||
| Property, Plant and Equipment | 13,763,634.71 | 11,760,512.00 | 7,192,173.82 |
| Net Fixed Assets | - | - | - |
| Intangible Assets | 1,227,590,566.94 | 1,241,427,713.00 | 1,288,449,084.55 |
| Total Non Current Assets | 1,241,354,201.66 | 1,253,188,225.00 | 1,295,641,258.37 |
| Current Assets: | |||
| Cash and Bank Balance | 37,808,832.53 | 292,880,859.00 | 906,621.30 |
| Advance & Receivables | 26,774,842.80 | 44,819,155.00 | 53,642,342.05 |
| Margin & Deposits | 374,000.00 | 367,200.00 | 397,200.00 |
| Total Current Assets | 64,957,675.33 | 338,067,214.00 | 54,946,163.35 |
| Total Application of Fund | 1,306,311,876.99 | 1,591,255,439.00 | 1,350,587,421.72 |
| EQUITY AND NON-CURRNET | |||
| Equity Shareholder's Fund | |||
| Equity Share Capital | 800,000,000.00 | 800,000,000.00 | 400,000,000.00 |
| Other Equity | (22,284,916.06) | 3,998,515.00 | (93,593,528.78) |
| Share Capital Advance | 600,000.00 | 1,690,400.00 | 13,304,400.00 |
| Total Equity | 778,315,083.94 | 805,688,915.00 | 319,710,871.22 |
| Non-Current Liabilities | |||
| Long Term Loan and Borrowings | 524,750,134.03 | 713,207,310.00 | 910,125,309.80 |
| Deferred Tax Liability | - | - | - |
| Total Non Current Liabilities | 525,329,455.03 | 713,207,310.00 | 910,125,309.80 |
| Current Liabilities & Provision | |||
| Accounts payables and other payables | 2,586,304.78 | 38,925,809.27 | 42,373,671.00 |
| Provisions | - | - | - |
| Short Term Loan Liability | 81,033.24 | 33,433,404.73 | 78,377,569.97 |
| Total Current Liabilities | 2,667,338.02 | 72,359,214.00 | 120,751,240.70 |
| Total Equity & Liabilities | 1,306,311,876.99 | 1,591,255,439.00 | 1,350,587,421.72 |
Unaudited Quarterly Statement of Profit or Loss
At the end of 1st Quarter on 2083/06/31 (17th October 2026)
| Particulars | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| INCOME | |||
| Revenue From Sale of Electricity | 12,458,519.80 | 184,664,447.00 | 50,819,910.00 |
| Less: Direct Expenses | 1,422,392.39 | 26,121,216.00 | 1,424,471.20 |
| Gross Profit | 11,036,127.41 | 158,543,231.00 | 49,395,438.80 |
| Operation Expenses | |||
| Administrative Expenses | 6,370,173.76 | 7,321,476.00 | 4,827,769.69 |
| Depreciation | 399,603.63 | 2,200,593.00 | 549,872.76 |
| Amortization | 14,269,284.06 | 57,077,136.00 | 10,944,021.13 |
| Total Expenses | 21,039,061.44 | 66,599,205.00 | 16,321,663.58 |
| Operating Profit | (10,002,934.03) | 91,944,026.00 | 33,073,775.22 |
| Other Income | 92,448.56 | 414,795.00 | 96,254.15 |
| Finance Cost | 10,339,283.59 | 79,041,237.00 | 24,402,516.84 |
| Provision for CSR | - | 130,512.00 | - |
| Statutory Employee Bonus (Provision) | - | 266,352.00 | - |
| Profit Before Tax | (20,249,769.06) | 12,920,720.00 | 8,767,512.53 |
| Provision For Tax | - | - | - |
| Deferred Tax Expenses | - | - | - |
| Profit after Tax | (20,249,769.06) | 12,920,720.00 | 8,767,512.53 |
| धितोपत्र दर्ता निष्काशन नियमावली | २०७३, | २६ | १ |
आ.व. २०८३/८४ को प्रथम त्रैमासिक (असोज मसान्त सम्मको) प्रतिवेदन
१. वित्तीय विवरण
(क) आ.व.२०८३/८४ को प्रथम त्रैमासिक अवधि (असोज मसान्तसम्म) को वासलात, नाफा-नोक्सान सम्वन्धि विवरण यसै साथ संलग्न गरिएको छ ।
(ख) न्यूनतम रूपमा प्रमुख वित्तीय विवरणहरू:
प्रति शेयर आम्दानी त्रैमासिक: -१०.१२
मूल्य आम्दानी अनुपात P/E RatioM -२६.९६
प्रति शेयर नेटवर्थ: ९७.२९
प्रति शेयर कुल सम्पत्तिको मूल्य: १६३.२९
तरलता अनुपात सम्बन्धित विवरण: २४३.५०%
२. व्यवस्थापकीय विश्लेषण
(क) यस कम्पनीले आर्थिक वर्ष २०७८/७९ को चैत्र १० वाट व्यापारिक उत्पादन सुरू गरि नियमित रूपमा विद्युत बिक्री गर्दै आएकोमा विद्युत बिक्री वापत प्राप्त हुनु पर्ने रकम नेपाल विद्युत प्राधिकरण मार्फत नियमित रूपमा कम्पनीले प्राप्त गर्दै आइरहेको छ ।
(ख) आगामी अवधिमा पनि यस तल्लो तांदी खोला जलविद्युत आयोजना ५.१२५ मेगावाटको व्यवस्थापन गर्दै व्यावसायिक रूपले सक्षम तरिकाबाट संचालन गरि आधिकारिक विद्युत उत्पादन गरि नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना रहेको छ ।
(ग) कावुभन्दा बाहिरको परिस्थितिका कारण संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सोको निराकरण गर्न बीमा लगायतको आवश्यक वित्तीय तथा अन्य व्यवस्था गरिने तर्फ कम्पनी सचेत रहेको छ ।
३. कानुनी कारवाही सम्बन्धित विवरण
हाल सम्म यस कम्पनीले तथा यस कम्पनी उपर आर्थिक दावी गरी कुनै मुद्दा दर्ता गराएको जानकारी प्राप्त भएको छैन । कुनै संस्थापक वा संचालक विरूद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार सामान्य प्रकृतिवाट भएको छ । यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ ।
अधिकतम मूल्य रू. ३०५.९०
न्यूनतम मूल्य रू. २४७.५०
कुल कारोबार दिन ६१
कुल कारोबार संख्या ६,५९९
समीक्षा अवधिको अन्तिम मूल्य रू. २९३.००
कुल कारोबार शेयर संख्या ११,१८,४८७
५. समस्या तथा चुनौती
संगठित संस्थाले वहन गर्नु परेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र वाह्य समस्या तथा चुनौतीहरूलाई समय समयमा बस्ने संचालक समितिको बैठकले समीक्षा गरी सोको निराकरणको लागी आवश्यक कार्यान्वयन गर्ने छ ।
६. संस्थागत सुशासन
यस कम्पनीले संस्थागत सुशासन अभिवृद्धिका लागि सदैव उच्च प्राथमिकता राख्दै आएको छ । यस कम्पनीलाई नियमन निकायबाट प्राप्त निर्देशन परिपत्रहरू तदारुकताका साथ सम्पादन गरि आएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायीत्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य अन पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरू लुकाईएको छैन ।
UNAUDITED QUARTERLY STATEMENT OF FINANCIAL POSITION
At the end of 1st Quarter on 2083/06/31 (17th October 2026)
| Particulars | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| ASSETS | |||
| Non Current Assets: | |||
| Property, Plant and Equipment | 13,763,634.71 | 11,760,512.00 | 7,192,173.82 |
| Net Fixed Assets | - | - | - |
| Intangible Assets | 1,227,590,566.94 | 1,241,427,713.00 | 1,288,449,084.55 |
| Total Non Current Assets | 1,241,354,201.66 | 1,253,188,225.00 | 1,295,641,258.37 |
| Current Assets: | |||
| Cash and Bank Balance | 37,808,832.53 | 292,880,859.00 | 906,621.30 |
| Advance & Receivables | 26,774,842.80 | 44,819,155.00 | 53,642,342.05 |
| Margin & Deposits | 374,000.00 | 367,200.00 | 397,200.00 |
| Total Current Assets | 64,957,675.33 | 338,067,214.00 | 54,946,163.35 |
| Total Application of Fund | 1,306,311,876.99 | 1,591,255,439.00 | 1,350,587,421.72 |
| EQUITY AND NON-CURRNET | |||
| Equity Shareholder's Fund | |||
| Equity Share Capital | 800,000,000.00 | 800,000,000.00 | 400,000,000.00 |
| Other Equity | (22,284,916.06) | 3,998,515.00 | (93,593,528.78) |
| Share Capital Advance | 600,000.00 | 1,690,400.00 | 13,304,400.00 |
| Total Equity | 778,315,083.94 | 805,688,915.00 | 319,710,871.22 |
| Non-Current Liabilities | |||
| Long Term Loan and Borrowings | 524,750,134.03 | 713,207,310.00 | 910,125,309.80 |
| Deferred Tax Liability | - | - | - |
| Total Non Current Liabilities | 525,329,455.03 | 713,207,310.00 | 910,125,309.80 |
| Current Liabilities & Provision | |||
| Accounts payables and other payables | 2,586,304.78 | 38,925,809.27 | 42,373,671.00 |
| Provisions | - | - | - |
| Short Term Loan Liability | 81,033.24 | 33,433,404.73 | 78,377,569.97 |
| Total Current Liabilities | 2,667,338.02 | 72,359,214.00 | 120,751,240.70 |
| Total Equity & Liabilities | 1,306,311,876.99 | 1,591,255,439.00 | 1,350,587,421.72 |
Unaudited Quarterly Statement of Profit or Loss
At the end of 1st Quarter on 2083/06/31 (17th October 2026)
| Particulars | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| INCOME | |||
| Revenue From Sale of Electricity | 12,458,519.80 | 184,664,447.00 | 50,819,910.00 |
| Less: Direct Expenses | 1,422,392.39 | 26,121,216.00 | 1,424,471.20 |
| Gross Profit | 11,036,127.41 | 158,543,231.00 | 49,395,438.80 |
| Operation Expenses | |||
| Administrative Expenses | 6,370,173.76 | 7,321,476.00 | 4,827,769.69 |
| Depreciation | 399,603.63 | 2,200,593.00 | 549,872.76 |
| Amortization | 14,269,284.06 | 57,077,136.00 | 10,944,021.13 |
| Total Expenses | 21,039,061.44 | 66,599,205.00 | 16,321,663.58 |
| Operating Profit | (10,002,934.03) | 91,944,026.00 | 33,073,775.22 |
| Other Income | 92,448.56 | 414,795.00 | 96,254.15 |
| Finance Cost | 10,339,283.59 | 79,041,237.00 | 24,402,516.84 |
| Provision for CSR | - | 130,512.00 | - |
| Statutory Employee Bonus (Provision) | - | 266,352.00 | - |
| Profit Before Tax | (20,249,769.06) | 12,920,720.00 | 8,767,512.53 |
| Provision For Tax | - | - | - |
| Deferred Tax Expenses | - | - | - |
| Profit after Tax | (20,249,769.06) | 12,920,720.00 | 8,767,512.53 |
Securities Registration and Issue Regulations 2073, Schedule-14 (Related to Rule 26, Sub-rule 1)
Report for the First Quarter of F.Y. 2083/84 (up to end of Ashwin)
1. Financial Statement
(a) Balance sheet and profit-loss statements for the first quarter of F.Y. 2083/84 (up to end of Ashwin) are attached herewith.
(b) Minimum key financial indicators:
Earnings Per Share (Quarterly): -10.12
Price Earnings Ratio (P/E Ratio): -26.96
Net Worth Per Share: 97.29
Total Assets Value Per Share: 163.29
Liquidity Ratio Details: 243.50%
2. Management Analysis
(a) The company has been regularly selling electricity after starting commercial production from Chaitra 10, F.Y. 2078/79, and the amount receivable against electricity sales is being regularly received through Nepal Electricity Authority.
(b) In the upcoming period, the plan is to manage this Lower Tandi Khola Hydroelectric Project of 5.125 MW in a commercially capable manner to generate official electricity and supply it to Nepal Electricity Authority.
(c) If events or situations beyond control occur that could materially affect the inventory, profit, or cash flow of the corporate body, the company is conscious toward making necessary financial and other arrangements including insurance to resolve them.
3. Details Regarding Legal Actions
No information has been received regarding any lawsuits filed against this company claiming financial damages to date. No information has been received regarding any lawsuit filed against any promoter or director concerning financial crimes.
4. Analysis of Share Transactions of Corporate Body
The transaction of shares of the corporate body in the securities market has taken place in a normal manner as per rules. The share transaction during this quarter was as follows:
Maximum Price Rs. 305.90
Minimum Price Rs. 247.50
Total Trading Days 61
Total Number of Transactions 6,599
Closing Price of Review Period Rs. 293.00
Total Traded Shares Quantity 11,18,487
5. Problems and Challenges
The problems and challenges faced by the corporate body are similar to others in the market. Internal and external problems and challenges arising in the institution will be reviewed from time to time by the Board of Directors meeting to implement necessary measures for their resolution.
6. Corporate Governance
This company has always been giving high priority to enhancing corporate governance. The directives and circulars received from regulatory bodies are being complied with diligently.
7. Declaration by the Chief Executive Officer Regarding Truthfulness and Accuracy
I personally take responsibility for the accuracy of the information and details mentioned in this report as of today. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true and complete, and no details, information, or data necessary for investors to make informed decisions have been concealed.