बुद्धभूमि नेपाल हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणBuddhabhumi Nepal Hydropower 4th Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 6, 2026
Unaudited Quarterly Statement of Financial Position
At the end of 4th Quarter on 2083.03.32 (16th July 2026)
Particulars This Quarter Ending Previous Quarter Ending Corresponding Previous Year Quarter Ending
ASSETS
| Non Current Assets: | |||
| Property, Plant and Equipment | 11,774,529.99 | 8,398,104.29 | 7,711,034.32 |
| Intangible Assets | 1,238,956,241.40 | 1,261,473,367.99 | 1,297,738,953.97 |
| Total Non Current Assets | 1,250,730,771.39 | 1,269,871,472.28 | 1,305,449,988.30 |
| Current Assets: | |||
| Cash and Bank Balance | 293,250,954.81 | 12,622,215.30 | 24,629,355.82 |
| Advance & Receivables | 43,647,326.94 | 46,100,175.87 | 36,099,453.31 |
| Margin & Deposits | 367,200.00 | 367,200.00 | 397,200.00 |
| Total Current Assets | 337,265,481.75 | 59,089,591.17 | 61,126,009.13 |
| Total Application of Fund | 1,587,996,253.90 | 1,328,961,063.45 | 1,366,575,997.43 |
EQUITY AND NON-CURRNET LIABILITIES
| Equityshareholder's Fund | |||
| Share Capital | 800,000,000.00 | 400,000,000.00 | 400,000,000.00 |
| Retained Earning and Reserves | 3,059,034.54 | (76,123,331.47) | (104,724,668.29) |
| Share Capital Advance | 1,690,400.00 | 13,304,400.00 | 13,304,400.00 |
| Total Equity | 804,749,434.54 | 337,181,068.53 | 308,579,731.71 |
| Non Current Liabilities | |||
| Long Term Loan and Borrowings | 738,989,427.97 | 893,041,787.87 | 915,673,326.15 |
| Deferred Tax Liability | - | - | - |
| Total Non Current Liabilities | 738,989,427.97 | 893,041,787.87 | 915,673,326.15 |
| Current Liabilities & Provision | |||
| Accounts payables and other payables | 36,181,219.24 | 37,987,984.32 | 61,900,787.91 |
| Provision | 367,162.87 | 2,334,280.46 | - |
| Short Term Loan Liability | 7,709,009.28 | 58,415,939.97 | 80,422,150.41 |
| Other Payable | - | - | - |
| Total Current Liabilities | 44,257,391.38 | 98,738,207.05 | 142,322,938.32 |
| Total Equity & Liabilities | 1,587,996,253.90 | 1,328,961,063.45 | 1,366,575,997.43 |
Unaudited Quarterly Statement of Profit or Loss
At the end of 4th Quarter on 2083.03.32 (16th July 2026)
Particulars This Quarter Ending Previous Quarter Ending Corresponding Previous Year Quarter Ending
INCOME
| Revenue From Sale of Electricity | 185,017,463.31 | 146,421,725.66 | 143,781,595.99 |
| Less: Direct Expenses | 12,088,660.75 | 7,271,871.39 | 7,538,170.88 |
| Gross Profit | 172,928,802.56 | 139,149,854.27 | 136,243,425.11 |
| Operation Expenses | |||
| Administrative Expenses | 23,883,697.41 | 13,870,065.97 | 21,665,451.77 |
| Depreciation | 2,194,373.55 | 1,229,464.77 | 2,446,512.82 |
| Amortization | 56,316,192.83 | 36,435,731.24 | 48,578,138.56 |
| Total Expenses | 82,394,263.79 | 51,535,261.98 | 72,690,103.15 |
| Operating Profit | 90,534,538.77 | 87,614,592.29 | 63,553,321.96 |
| Other Income | 423,981.89 | 165,314.22 | 1,393,508.77 |
| Finance Cost | 78,637,619.03 | 62,102,821.50 | 87,541,258.20 |
| Profit/loss before bonus and tax | 12,320,901.63 | 25,677,085.01 | - |
| Provision For Bonus | 246,418.03 | 2,334,280.46 | - |
| Profit Before Tax | 12,074,483.60 | 23,342,804.56 | (22,594,427.47) |
| Provision For Tax | - | - | - |
| Deferred Tax Expenses | - | - | - |
| Profit after Tax | 12,074,483.60 | 23,342,804.56 | (22,594,427.47) |
| Provision for CSR | 120,744.84 | - | - |
| Net Profit Transferred to Reserve | 11,953,738.76 | 23,342,804.56 | (22,594,427.47) |
| धितोपत्र दर्ता निष्कासन नियमावली, २०७३ | १८, | २६ | (१) |
आ.व. २०८२/८३ को चौथो त्रैमासिकको अपरिष्कृत वित्तीय विवरण
१) वित्तीय विवरण :
(क) आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधि (असार मसान्त सम्म) को वासलात, नाफा-नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ।
(ख) न्यूनतम रुपमा प्रमुख वित्तीय विवरणहरू :
प्रति शेयर आम्दानी त्रैमासिक मूल्य आम्दानी अनुपात P/E Ratio प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात सम्बन्धि विवरण
१.८१ १२३.९४ १००.५९ रु.१९८.५० ७६२.००%
२) व्यवस्थापकीय विश्लेषण:
(क) यस कम्पनीले आर्थिक वर्ष २०७८/७९ को चैत्र १० बाट व्यापारिक उत्पादन सुरु गरि नियमित रूपमा विद्युत बिक्री गर्दै आएकामा विद्युत बिक्री बापत प्राप्त हुनु पर्ने रकम नेपाल विद्युत प्राधिकरण मार्फत नियमित रूपमा कम्पनीले प्राप्त गर्दै आइरहेको छ।
(ख) आगामी अवधिमा पनि यस तल्लो तादी खोला जलविद्युत आयोजना ४.९९३ मेघावाट को व्यवस्थापनको विश्लेषण गर्दा व्यावसायिक रूपले सक्षम तरिकावाट संचालन गरि अधिकारिक विद्युत उत्पादन गरि नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना रहेको छ।
(ग) काबुभन्दा बाहिरको परिस्थितिका कारण संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सोको निराकरण गर्न विमा लगायतको आवश्यक वित्तीय तथा अन्य व्यवस्था गर्नेतर्फ कम्पनी सचेत रहेको छ।
३) कानुनी कारवाही सम्बन्धि विवरण : हाल सम्म यस कम्पनीले तथा यस कम्पनी उपर आर्थिक दाबी गर्ने 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 सम्बन्धि विश्लेषण : धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार सामान्य प्रकृतिबाट भएको छ। यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ।
अधिकतम मूल्य न्यूनतम मूल्य कुल कारोबार दिन कारोबार संख्या समिक्षा अवधिको अन्तिम मूल्य कुल कारोबार शेयर संख्या
रु.३५५.२० रु.२६१.३० ६४ ४,९३२ रु.२७८ ५,९६,२७४
५) समस्या तथा चुनौती : संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै छन्। संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतीहरूलाई समय समयमा बस्ने संचालक समितिको बैठकले समीक्षा गरी सोको निराकरणको लागि 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 परिपत्रहरु तदारुकताका साथ सम्पादन गरि आएको छ।
७) सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोष : आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य अनि पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरू लुकाइएको छैन ।
Unaudited Quarterly Statement of Financial Position
At the end of 4th Quarter on 2083.03.32 (16th July 2026)
Particulars This Quarter Ending Previous Quarter Ending Corresponding Previous Year Quarter Ending
ASSETS
| Non Current Assets: | |||
| Property, Plant and Equipment | 11,774,529.99 | 8,398,104.29 | 7,711,034.32 |
| Intangible Assets | 1,238,956,241.40 | 1,261,473,367.99 | 1,297,738,953.97 |
| Total Non Current Assets | 1,250,730,771.39 | 1,269,871,472.28 | 1,305,449,988.30 |
| Current Assets: | |||
| Cash and Bank Balance | 293,250,954.81 | 12,622,215.30 | 24,629,355.82 |
| Advance & Receivables | 43,647,326.94 | 46,100,175.87 | 36,099,453.31 |
| Margin & Deposits | 367,200.00 | 367,200.00 | 397,200.00 |
| Total Current Assets | 337,265,481.75 | 59,089,591.17 | 61,126,009.13 |
| Total Application of Fund | 1,587,996,253.90 | 1,328,961,063.45 | 1,366,575,997.43 |
EQUITY AND NON-CURRNET LIABILITIES
| Equityshareholder's Fund | |||
| Share Capital | 800,000,000.00 | 400,000,000.00 | 400,000,000.00 |
| Retained Earning and Reserves | 3,059,034.54 | (76,123,331.47) | (104,724,668.29) |
| Share Capital Advance | 1,690,400.00 | 13,304,400.00 | 13,304,400.00 |
| Total Equity | 804,749,434.54 | 337,181,068.53 | 308,579,731.71 |
| Non Current Liabilities | |||
| Long Term Loan and Borrowings | 738,989,427.97 | 893,041,787.87 | 915,673,326.15 |
| Deferred Tax Liability | - | - | - |
| Total Non Current Liabilities | 738,989,427.97 | 893,041,787.87 | 915,673,326.15 |
| Current Liabilities & Provision | |||
| Accounts payables and other payables | 36,181,219.24 | 37,987,984.32 | 61,900,787.91 |
| Provision | 367,162.87 | 2,334,280.46 | - |
| Short Term Loan Liability | 7,709,009.28 | 58,415,939.97 | 80,422,150.41 |
| Other Payable | - | - | - |
| Total Current Liabilities | 44,257,391.38 | 98,738,207.05 | 142,322,938.32 |
| Total Equity & Liabilities | 1,587,996,253.90 | 1,328,961,063.45 | 1,366,575,997.43 |
Unaudited Quarterly Statement of Profit or Loss
At the end of 4th Quarter on 2083.03.32 (16th July 2026)
Particulars This Quarter Ending Previous Quarter Ending Corresponding Previous Year Quarter Ending
INCOME
| Revenue From Sale of Electricity | 185,017,463.31 | 146,421,725.66 | 143,781,595.99 |
| Less: Direct Expenses | 12,088,660.75 | 7,271,871.39 | 7,538,170.88 |
| Gross Profit | 172,928,802.56 | 139,149,854.27 | 136,243,425.11 |
| Operation Expenses | |||
| Administrative Expenses | 23,883,697.41 | 13,870,065.97 | 21,665,451.77 |
| Depreciation | 2,194,373.55 | 1,229,464.77 | 2,446,512.82 |
| Amortization | 56,316,192.83 | 36,435,731.24 | 48,578,138.56 |
| Total Expenses | 82,394,263.79 | 51,535,261.98 | 72,690,103.15 |
| Operating Profit | 90,534,538.77 | 87,614,592.29 | 63,553,321.96 |
| Other Income | 423,981.89 | 165,314.22 | 1,393,508.77 |
| Finance Cost | 78,637,619.03 | 62,102,821.50 | 87,541,258.20 |
| Profit/loss before bonus and tax | 12,320,901.63 | 25,677,085.01 | - |
| Provision For Bonus | 246,418.03 | 2,334,280.46 | - |
| Profit Before Tax | 12,074,483.60 | 23,342,804.56 | (22,594,427.47) |
| Provision For Tax | - | - | - |
| Deferred Tax Expenses | - | - | - |
| Profit after Tax | 12,074,483.60 | 23,342,804.56 | (22,594,427.47) |
| Provision for CSR | 120,744.84 | - | - |
| Net Profit Transferred to Reserve | 11,953,738.76 | 23,342,804.56 | (22,594,427.47) |
| Securities Registration and Issue Rules, | 2073 | 18, | 26 |
Unaudited Financial Statements for the Fourth Quarter of F.Y. 2082/83
1) Financial Statements:
(a) The Balance Sheet and Profit and Loss statement for the 4th Quarter period (till end of Ashad) of F.Y. 2082/2083 are attached herewith.
(b) Minimum Key Financial Ratios:
Earnings Per Share Quarterly Price Earnings Ratio P/E Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio Details
1.81 123.94 100.59 Rs.198.50 762.00%
2) Management Analysis:
(a) The company started commercial production on Chaitra 10, 2078/79 and has been regularly selling electricity, and the amount receivable from electricity sales is being regularly received by the company through Nepal Electricity Authority.
(b) In the upcoming period as well, analyzing the management of this Lower Tadi Khola Hydropower Project 4.993 MW, there is a plan to operate in a commercially efficient manner, produce authorized electricity, and supply it to Nepal Electricity Authority.
(c) The company is aware of taking necessary financial and other arrangements including insurance to resolve any events or conditions beyond control that may materially affect the company's inventory, profit, or cash flow.
3) Details Regarding Legal Actions: Till date, no information has been received regarding any lawsuits filed by or against this company claiming financial damages. No information has been received regarding any cases filed against any promoter or director in connection with financial crimes.
4) Analysis of Share Transactions of the Company: Share trading of the corporate body in the stock market has been of a normal nature according to rules. The share trading in this quarter period is as follows.
Maximum Price Minimum Price Total Trading Days Number of Transactions Closing Price of Review Period Total Traded Share Volume
Rs.355.20 Rs.261.30 64 4,932 Rs.278 5,96,274
5) Problems and Challenges: The problems and challenges faced by the corporate body are similar to others in the market. The internal and external problems and challenges arising in the company will be reviewed time to time by the Board of Directors' meetings and necessary steps will be executed for their resolution.
6) Corporate Governance: The company has always given high priority to enhancing corporate governance. The directives and circulars received from regulatory bodies are being executed with due diligence.
7) Declaration by Chief Executive Regarding Truthfulness 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 and complete, and no material details, information, or facts necessary for investors to make informed decisions have been concealed.