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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
14 Aug, 2026
सीइडीबी होल्डिंग्सको चौथो त्रैमासिक अपरिष्कृत वित्तीय विवरण

सीइडीबी होल्डिंग्सको चौथो त्रैमासिक अपरिष्कृत वित्तीय विवरणCEDB Holdings: Q4 Unaudited Financial Statement

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 14, 2026

Consolidated Statement of Financial Position (Unaudited)

Fourth Quarter Ended (Fiscal Year 2082/083) as at Ashad end, 2083 (July 16, 2026)

Figures In NPR
Particulars Group: This Quarter Ending Ashad end208320822082208320822082
Assets
Non-Current Assets
Property, Plant & Equipment560,300,895.80561,897,344.04553,285,787.273,439,280.993,524,706.601,821,453.04
Intangible Assets1,305,517.651,351,158.101,404,076.031,305,517.651,351,158.101,404,076.03
Capital Work In Progress372,280,328.62313,935,734.10306,928,234.105,016,831.165,016,831.164,986,831.16
Investment in Shares2,697,540,236.322,661,663,588.792,921,285,863.58338,272,104.00387,144,048.00362,305,015.40
Investment in Subsidiary---1,470,000,000.001,470,000,000.001,470,000,000.00
Investment in Associates20,762,500.0030,162,971.3524,993,879.1320,762,500.0030,162,971.3524,993,879.13
Investment In Term Deposit225,600,000.00187,600,000.00565,600,000.0055,600,000.0055,600,000.0055,600,000.00
Total Non-Current Assets3,877,789,478.393,756,610,796.374,373,497,840.111,894,396,233.801,952,799,715.201,921,111,254.76
Current Assets
Financial Assets
Account Receivable71,969,856.05246,961,361.6439,623,908.0038,325,318.77110,836,709.3514,075,319.64
Cash and Cash Equivalents53,581,823.92116,991,615.2637,832,991.034,253,748.824,032,634.726,411,501.12
Other Financial Assets3,941,732,590.833,871,827,593.972,030,739,722.84670,199,812.92667,889,633.53286,503,060.35
Current Tax Assets (Net)83,430,788.6146,255,950.7960,266,569.471,322,378.761,658,855.435,322,345.18
Other Current Assets337,881.16153,152.832,306,033.48229,258,225.21153,152.83130,971.79
Total Current Assets4,151,052,940.574,282,189,674.492,170,769,224.82943,359,484.48784,570,985.86312,443,198.08
Total Assets8,028,842,418.968,038,800,470.876,544,267,064.932,837,755,718.282,737,370,701.072,233,554,452.84
Equity & Liabilities
Equity
Equity Share Capital1,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.00
Retained Earning2,299,809,208.892,500,514,434.232,309,885,524.091,596,119,295.641,437,562,197.49964,003,214.76
Other Reserve1,224,743,293.581,127,750,281.121,409,908,321.32149,380,653.00189,911,430.16170,578,870.90
Non-Controlling Interest225,642,875.32201,698,367.28227,029,726.95---
Total Equity4,784,432,438.794,864,200,143.634,981,060,633.372,779,737,009.642,661,710,688.652,168,819,146.66
Liabilities
Non-Current Liabilities
Borrowings19,794,585.04270,000,000.00853,514,777.91---
Deferred Tax liability425,141,779.03386,256,449.85489,751,166.8049,793,551.0063,303,810.0556,859,623.63
Total Non-Current Liabilities444,936,364.07656,256,449.851,343,265,944.7149,793,551.0063,303,810.0556,859,623.63
Current Liabilities
Current Borrowing-279,338,398.73----
Other Current Financial Liabilities2,736,906,306.362,231,501,330.36189,389,569.436,955,694.666,317,884.601,959,902.78
Other current liabilites62,567,309.747,504,148.2930,550,917.431,269,462.986,038,317.755,915,779.77
Total Current Liabilities2,799,473,616.102,518,343,877.38219,940,486.868,225,157.6412,356,202.357,875,682.55
Total Liabilities3,244,409,980.173,174,600,327.231,563,206,431.5758,018,708.6475,660,012.4064,735,306.18
Total Equity & Liabilities8,028,842,418.968,038,800,470.876,544,267,064.932,837,755,718.282,737,370,701.072,233,554,452.84

Consolidated Statement of Profit or Loss and other Comprehensive Income (Unaudited)

Particulars Group: This Quarter Ending Ashad end208320822082208320822082
Revenue from operation865,771,975.55585,807,824.41188,564,424.32650,675,325.60487,109,396.84608,464,225.71
Other income523,312.3159,710.31820,147,605.16--60,000.00
Total Income866,295,287.86585,867,534.721,008,712,029.48650,675,325.60487,109,396.84608,524,225.71
Employee Benefit Expenses22,611,053.6215,033,455.8026,565,707.212,628,864.121,936,502.946,098,699.32
Administrative Expenses32,359,183.3619,144,317.9749,965,598.057,790,463.654,258,020.4213,362,440.41
Profit Before Finance cost and Tax811,325,050.88551,689,760.95932,180,724.22640,255,997.83480,914,873.48589,063,085.98
Finance Cost93,103,690.9822,351,716.58139,856,922.61594.93-5,742,250.85
Depreciation and Amortization Expenses7,094,416.094,184,373.294,218,510.491,098,679.85967,614.64791,949.16
Profit Before Tax711,126,943.81525,153,671.08788,105,291.12639,156,723.05479,947,258.84582,528,885.97
Income Tax Expenses------
Current Tax31,051,600.916,647,725.1759,874,769.717,040,642.166,388,276.119,463,918.05
Deferred Tax Income/(Expenses)------
Profit for the year680,075,342.90518,505,945.92728,230,521.41632,116,080.88473,558,982.73573,064,967.92
Attributable to:------
Owner of Parent672,799,058.97517,810,081.98715,972,482.06632,116,080.88473,558,982.73573,064,967.92
Non Controlling Interest7,276,283.93695,863.9412,258,039.35---
Other Comprehensive Income:------
Other Comprehensive Income not to be reclassified to profit or loss in subsequent periods------
Re-Measurement (Losses) / Gains on Post Employment Defined Benefit Plans------
Equity Instruments Through Other Comprehensive Income(258,437,551.08)(837,654,797.25)1,530,715,188.72(28,264,290.53)25,776,745.68161,524,360.91
Tax Relating to Items That Will Not To Be Reclassified to Profit or Loss(64,609,387.77)(209,413,699.31)382,678,797.18(7,066,072.63)6,444,186.4240,381,090.23
Other Comprehensive Gain/(Loss) for The Year, Net of Tax(193,828,163.31)(628,241,097.94)1,148,036,391.54(21,198,217.90)19,332,559.26121,143,270.68
Attributable to:------
Owner of Parent(185,165,027.74)(610,395,640.19)1,103,972,101.17(21,198,217.90)19,332,559.26121,143,270.68
Non Controlling Interest(8,663,135.56)(17,845,457.75)44,064,290.37---
Total Comprehensive Gain/(Loss) for The Year, Net of Tax486,247,179.59(109,735,152.02)1,876,266,912.95610,917,862.99492,891,541.99694,208,238.61

* The figures are subject to change after the finalization of the statutory audit.

* We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ अनुसूची १४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)

आ.व. २०८२/८३ को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरणः

क) यस कम्पनीको चौथो त्रैमासिक अवधिको वाससात, नाफा नोक्सान सम्बन्धी विवरण र प्रमुख वित्तीय अनुपातहरु यसै साथ संलग्न गरिएको छ ।

ख) प्रमुख वित्तीय अनुपातहरु सम्बन्धित विवरण निम्नानुसार रहेको छ ।

यस त्रैमासिक अन्त्य सम्ममा प्रतिशेयर आम्दानी रु. (वार्षिकिकरण) प्रतिशेयर नेटवर्थ रु. तरलता अनुपात प्रतिशेयर कुल सम्पत्तीको मुल्य रु. मुल्य आम्दानी अनुपात

समूह कम्पनी ६५।०५ ४४०।७९ १।४८ ७७६।३१ -

यस कम्पनी ६१।१२ २६८।७७ ११४।६९ २७४।३८ ३३।७१

२. व्यवसायिक विश्लेषणः

क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरणः

कम्पनी संग रहेका लगानी योग्य रकम हाललाई मुद्धती खातामा राखिएकोले नगद मौज्दात तथा तरलता बढेको छ ।

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरणः

कम्पनीले लगानी गरेको जलविद्युत आयोजनाहरुले विद्युत उत्पादन गरी राष्ट्रिय विद्युत प्रसारणमा विद्युत प्रवाह गर्दै आएका छन । साथै कम्पनीको लगानी रहेको ४५ मे.वा.को कसुवा खोला जलविद्युत आयोजना निर्माणको क्रममा रहेको छ र आगामी दुई वर्षमा निर्माण कार्य सम्पन्न हुने प्रक्षेपण रहेको छ ।

ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धी विश्लेषणात्मक विवरणः

कम्पनीको नाफा र नगद प्रवाहमा प्रतिकुल असर पार्ने खालको घटना र अवस्था देखिएको छैन । तर मानवीय नियन्त्रण भन्दा बाहिरको दैवि प्रकोप (काबु बाहिर) को असर भने सदा रहिरहने छ ।

३. कानूनी कारबाही सम्बन्धी विवरणः

यस त्रैमासिक संस्थाले कसै विरुद्ध र कसैले संस्था विरुद्ध साथै संस्थापक र संचालक विरुद्ध कुनै मुद्धा मामिला परे/गरेको छैन ।

४. संस्थाको शेयर कारोबार सम्बन्धी विश्लेषणः

(क) धितोपत्र बजारमा संस्थाको शेयर कारोवार नियमानुसार सामान्य प्रकृत्तिबाटै भएको छ । यस त्रैमासिक अवधिमा संस्थाको शेयरको अधिकतम, न्युनतम, अन्तिम मुल्य, कारोवार भएको कूल दिन तथा कारोवार संख्या नेपाल स्टक एक्सचेन्ज लिमिटेडको वेवसाइट अनुसारः

अधिकतम मुल्य रु. न्युनतम मुल्य रु. अन्तिम मुल्य रु. कारोबार भएको कूल दिन कारोबार संख्या

२,४४०।०० २,०६०।२० २,०६०।२० ६४।०० १०,१८४।००

ख) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोवार सम्बन्धमा व्यवस्थापनको धारणाः

शेयर बजारले निर्धारण गर्ने यस संस्थाको शेयरको मुल्य र कारोवारमा यस संस्थाको कुनै हस्तक्षेप रहेको छैन ।

५. समस्या तथा चुनौतीः

कम्पनीले गरेका लगानीहरु जलविद्युत आयोजनामा रहेकोले जलविद्युत आयोजनासँग सम्बन्धित समस्या, चुनौती र जोखिमहरूले कम्पनीले प्राप्त गर्ने प्रतिफललाई प्रभाव पार्नेछ ।

६. संस्थागत सुशासनः

संस्थागत सुशासन अभिवृद्धिका लागि व्यवस्थापनले कर्मचारीको वृद्धि विकास, आवश्यक कार्यकक्ष र सामाग्रीहरूको समुचित व्यवस्था कार्यका लागि उचित वातावरण तयार गर्ने गरेको छ ।

७. सत्य, तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषणः

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताह लाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

Consolidated Statement of Financial Position (Unaudited)

Fourth Quarter Ended (Fiscal Year 2082/083) as at Ashad end, 2083 (July 16, 2026)

Figures In NPR
Particulars Group: This Quarter Ending Ashad end208320822082208320822082
Assets
Non-Current Assets
Property, Plant & Equipment560,300,895.80561,897,344.04553,285,787.273,439,280.993,524,706.601,821,453.04
Intangible Assets1,305,517.651,351,158.101,404,076.031,305,517.651,351,158.101,404,076.03
Capital Work In Progress372,280,328.62313,935,734.10306,928,234.105,016,831.165,016,831.164,986,831.16
Investment in Shares2,697,540,236.322,661,663,588.792,921,285,863.58338,272,104.00387,144,048.00362,305,015.40
Investment in Subsidiary---1,470,000,000.001,470,000,000.001,470,000,000.00
Investment in Associates20,762,500.0030,162,971.3524,993,879.1320,762,500.0030,162,971.3524,993,879.13
Investment In Term Deposit225,600,000.00187,600,000.00565,600,000.0055,600,000.0055,600,000.0055,600,000.00
Total Non-Current Assets3,877,789,478.393,756,610,796.374,373,497,840.111,894,396,233.801,952,799,715.201,921,111,254.76
Current Assets
Financial Assets
Account Receivable71,969,856.05246,961,361.6439,623,908.0038,325,318.77110,836,709.3514,075,319.64
Cash and Cash Equivalents53,581,823.92116,991,615.2637,832,991.034,253,748.824,032,634.726,411,501.12
Other Financial Assets3,941,732,590.833,871,827,593.972,030,739,722.84670,199,812.92667,889,633.53286,503,060.35
Current Tax Assets (Net)83,430,788.6146,255,950.7960,266,569.471,322,378.761,658,855.435,322,345.18
Other Current Assets337,881.16153,152.832,306,033.48229,258,225.21153,152.83130,971.79
Total Current Assets4,151,052,940.574,282,189,674.492,170,769,224.82943,359,484.48784,570,985.86312,443,198.08
Total Assets8,028,842,418.968,038,800,470.876,544,267,064.932,837,755,718.282,737,370,701.072,233,554,452.84
Equity & Liabilities
Equity
Equity Share Capital1,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.001,034,237,061.00
Retained Earning2,299,809,208.892,500,514,434.232,309,885,524.091,596,119,295.641,437,562,197.49964,003,214.76
Other Reserve1,224,743,293.581,127,750,281.121,409,908,321.32149,380,653.00189,911,430.16170,578,870.90
Non-Controlling Interest225,642,875.32201,698,367.28227,029,726.95---
Total Equity4,784,432,438.794,864,200,143.634,981,060,633.372,779,737,009.642,661,710,688.652,168,819,146.66
Liabilities
Non-Current Liabilities
Borrowings19,794,585.04270,000,000.00853,514,777.91---
Deferred Tax liability425,141,779.03386,256,449.85489,751,166.8049,793,551.0063,303,810.0556,859,623.63
Total Non-Current Liabilities444,936,364.07656,256,449.851,343,265,944.7149,793,551.0063,303,810.0556,859,623.63
Current Liabilities
Current Borrowing-279,338,398.73----
Other Current Financial Liabilities2,736,906,306.362,231,501,330.36189,389,569.436,955,694.666,317,884.601,959,902.78
Other current liabilites62,567,309.747,504,148.2930,550,917.431,269,462.986,038,317.755,915,779.77
Total Current Liabilities2,799,473,616.102,518,343,877.38219,940,486.868,225,157.6412,356,202.357,875,682.55
Total Liabilities3,244,409,980.173,174,600,327.231,563,206,431.5758,018,708.6475,660,012.4064,735,306.18
Total Equity & Liabilities8,028,842,418.968,038,800,470.876,544,267,064.932,837,755,718.282,737,370,701.072,233,554,452.84

Consolidated Statement of Profit or Loss and other Comprehensive Income (Unaudited)

Particulars Group: This Quarter Ending Ashad end208320822082208320822082
Revenue from operation865,771,975.55585,807,824.41188,564,424.32650,675,325.60487,109,396.84608,464,225.71
Other income523,312.3159,710.31820,147,605.16--60,000.00
Total Income866,295,287.86585,867,534.721,008,712,029.48650,675,325.60487,109,396.84608,524,225.71
Employee Benefit Expenses22,611,053.6215,033,455.8026,565,707.212,628,864.121,936,502.946,098,699.32
Administrative Expenses32,359,183.3619,144,317.9749,965,598.057,790,463.654,258,020.4213,362,440.41
Profit Before Finance cost and Tax811,325,050.88551,689,760.95932,180,724.22640,255,997.83480,914,873.48589,063,085.98
Finance Cost93,103,690.9822,351,716.58139,856,922.61594.93-5,742,250.85
Depreciation and Amortization Expenses7,094,416.094,184,373.294,218,510.491,098,679.85967,614.64791,949.16
Profit Before Tax711,126,943.81525,153,671.08788,105,291.12639,156,723.05479,947,258.84582,528,885.97
Income Tax Expenses------
Current Tax31,051,600.916,647,725.1759,874,769.717,040,642.166,388,276.119,463,918.05
Deferred Tax Income/(Expenses)------
Profit for the year680,075,342.90518,505,945.92728,230,521.41632,116,080.88473,558,982.73573,064,967.92
Attributable to:------
Owner of Parent672,799,058.97517,810,081.98715,972,482.06632,116,080.88473,558,982.73573,064,967.92
Non Controlling Interest7,276,283.93695,863.9412,258,039.35---
Other Comprehensive Income:------
Other Comprehensive Income not to be reclassified to profit or loss in subsequent periods------
Re-Measurement (Losses) / Gains on Post Employment Defined Benefit Plans------
Equity Instruments Through Other Comprehensive Income(258,437,551.08)(837,654,797.25)1,530,715,188.72(28,264,290.53)25,776,745.68161,524,360.91
Tax Relating to Items That Will Not To Be Reclassified to Profit or Loss(64,609,387.77)(209,413,699.31)382,678,797.18(7,066,072.63)6,444,186.4240,381,090.23
Other Comprehensive Gain/(Loss) for The Year, Net of Tax(193,828,163.31)(628,241,097.94)1,148,036,391.54(21,198,217.90)19,332,559.26121,143,270.68
Attributable to:------
Owner of Parent(185,165,027.74)(610,395,640.19)1,103,972,101.17(21,198,217.90)19,332,559.26121,143,270.68
Non Controlling Interest(8,663,135.56)(17,845,457.75)44,064,290.37---
Total Comprehensive Gain/(Loss) for The Year, Net of Tax486,247,179.59(109,735,152.02)1,876,266,912.95610,917,862.99492,891,541.99694,208,238.61

* The figures are subject to change after the finalization of the statutory audit.

* We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).

Securities Registration and Issue Regulations, 2073 Schedule 14 (Related to Rule 26, Sub-rule (1))

Fourth Quarter Report for F.Y. 2082/83

1. Financial Statements:

a) The Balance Sheet, Profit and Loss statement, and key financial ratios of this company for the fourth quarter period are attached herewith.

b) Details related to key financial ratios are as follows:

At the end of this Quarter Earnings Per Share Rs. (Annualized) Net Worth Per Share Rs. Liquidity Ratio Total Assets Value Per Share Rs. Price Earnings Ratio

Group Company 65।05 440।79 1।48 776।31 -

This Company 61।12 268।77 114।69 274।38 33।71

2. Operational Analysis:

a) Details regarding major reasons for any changes in the institution's inventory/reserves, income, and liquidity during the quarterly period:

Cash balance and liquidity have increased as the investable funds available with the company have been currently kept in fixed deposit accounts.

b) Analytical details of management regarding the business plan for the upcoming period:

The hydropower projects in which the company has invested have been generating electricity and feeding it into the national power grid. In addition, the 45 MW Kasuwa Khola Hydropower Project, in which the company has an investment, is under construction and is projected to complete construction within the next two years.

c) Analytical details of management regarding any events or circumstances from past experience that may materially affect the corporate body's reserves, profit, or cash flow:

No events or circumstances adverse to the company's profit and cash flow have been observed. However, the impact of force majeure (beyond control) natural disasters will always remain.

3. Details Regarding Legal Proceedings:

During this quarter, no lawsuits or cases have been filed by the institution against anyone or by anyone against the institution, as well as against promoters and directors.

4. Analysis Regarding Institution's Share Transactions:

(a) Share transactions of the institution in the securities market took place through normal processes in accordance with the rules. According to the website of Nepal Stock Exchange Limited, the maximum, minimum, closing price, total trading days, and number of trades for the shares of the institution during this quarterly period were as follows:

Maximum Price Rs. Minimum Price Rs. Closing Price Rs. Total Days Traded Number of Trades

2,440।00 2,060।20 2,060।20 64।00 10,184।00

b) Management's views regarding the corporate body's share transactions in the securities market:

The share price is determined by the market, and this institution has no interference in the price and trading of its shares.

5. Problems and Challenges:

Since the investments made by the company are in hydropower projects, problems, challenges, and risks related to hydropower projects will affect the returns received by the company.

6. Corporate Governance:

To enhance corporate governance, the management provides growth and development of staff, necessary workspaces, and appropriate arrangements of materials to create a suitable working environment.

7. Declaration by the Chief Executive Regarding Truthfulness and Accuracy:

I personally take responsibility for the accuracy of the information and details mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge and belief, 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.

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