छ्याङ्दी हाइड्रोपावर लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणChhyangdi Hydropower Fourth Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
UNAUDITED STATEMENT OF FINANCIAL POSITION AS ON Ashadh 32nd, 2083 (Quarterly)
BALANCE SHEET
Amount In NRs
| Particulars | This Quarter Ending (Ashadh End, 2083) | Previous Quarter Ending (Chaitra End, 2082) | Corresponding Quarter Ending (Ashadh End, 2082) |
|---|---|---|---|
| Assets | |||
| Non-current Assets | |||
| Property, Plant and Equipment | 1,023,728 | 1,064,498 | 1,777,561 |
| Intangible Assets | 1,079,554,455 | 1,091,616,349 | 1,126,390,534 |
| Right of Use Asset | 714,284 | 908,066 | 1,489,413 |
| Investment | 150,000,000 | 150,000,000 | 150,000,000 |
| Deferred Tax Asset | 1,733,511 | 1,680,797 | 1,588,065 |
| Total Non-current Assets | 1,233,025,978 | 1,245,269,709 | 1,281,245,573 |
| Current Assets | |||
| Inventories | 2,109,389 | 2,109,389 | 2,109,389 |
| Advances & Deposits | 32,555,195 | 35,473,474 | 11,703,038 |
| Trade Receivables | 26,051,821 | 19,880,829 | 20,292,852 |
| Cash and Cash Equivalents | 30,206,982 | 36,413,649 | 3,487,818 |
| Total Current Assets | 90,923,386 | 93,877,341 | 37,593,097 |
| Total Assets | 1,323,949,365 | 1,339,147,050 | 1,318,838,671 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 773,955,000.00 | 773,955,000.00 | 386,977,500 |
| Other Equity (Securities Premium) | 72,956,250.10 | 72,956,250.10 | 18,991,945 |
| Retained Earnings | (194,522,977.15) | (188,343,458.09) | (206,988,583) |
| Total equity | 652,388,273 | 658,567,792 | 198,980,862 |
| Liabilities | |||
| Non-current Liabilities | |||
| Long Term Loan | 627,689,953.05 | 637,896,097.70 | 746,030,711 |
| Loan from Shareholders | - | - | 9,273,500 |
| Other Non-Current Liabilities (Lease Liability) | 75,895.76 | 320,134.72 | 1,065,476 |
| Total Non-current Liabilities | 627,765,849 | 638,216,232 | 756,369,687 |
| Current Liabilities | |||
| Short Term Loan | 25,958,243 | 24,403,302 | 263,962,500 |
| Trade and Other Accounts Payables | 17,835,226 | 17,957,949 | 99,525,621 |
Provisions 1,774 1,774 -
| Total Current Liabilities | 43,795,243 | 42,363,026 | 363,488,121 |
| Total Liabilities | 671,561,092 | 680,579,258 | 1,119,857,808 |
| Total Equity and Liabilities | 1,323,949,365 | 1,339,147,050 | 1,318,838,671 |
STATEMENT OF PROFIT & LOSS ACCOUNTS AS OF ASHADH 32nd 2083
Amount In NRs
| Particulars This Quarter Ending (Ashadh End, 2083) Previous Quarter Ending (Chaitra End, 2082) Corresponding Quarter Ending (Ashadh End, 2082) | |||
| Revenue from Sale of Electricity | 176,038,941 | 139,439,132 | 140,141,317 |
| Less: Cost of Sales | (38,994,636) | (26,227,948) | (31,311,312) |
| Gross Profit | 137,044,305 | 113,211,184 | 108,830,005 |
| Add: Other Income | 6,627 | 6,627 | 500000.76 |
| Less: Administrative Expenses | (18,476,444) | (11,447,288) | (13,641,291) |
| Less: Depreciation and Amortisation | (48,660,154) | (36,132,058) | (49,200,887) |
| Operating Profit | 69,914,334 | 65,638,465 | 46,487,829 |
| Finance Costs | (56,825,601) | (46,929,006) | (96,593,990) |
| Staff Bonus | - | - | - |
| Profit Before Tax | 13,088,733 | 18,709,459 | (50,106,162) |
| Current Tax | (1,774) | (1,774) | - |
| Previous Year Tax Expenses | - | - | - |
| Deferred Tax Income/(Expense) | 230,693 | 177,978 | 395,849 |
| Profit for The Year (A) | 13,317,651 | 18,885,663 | (49,710,313) |
| Other Comprehensive Income for the year (B) | - | - | - |
| Total Comprehensive Income for the year (A+B) | 13,317,651 | 18,885,663 | (49,710,313) |
| Ratios | 2083 | 2082 | 2082 |
| Earning Per Shares (EPS) | 1.72 | 2.44 | (12.85) |
| Market Value Per Share(in Rs) | 256.00 | 299.00 | 319.14 |
| Net Worth Per Share(in Rs) | 84.29 | 85.09 | 51.42 |
| Price Earning (P/E Ratio) | 148.77 | 122.53 | |
| Current Ratio | 2.08 | 2.22 | 0.10 |
Return on Assets(%) 1% 1% -4%
Total Assets Per Shares 171.06 173.03 340.81
Note:
1. If the statutory and supervising authority notifies to change the unaudited financial statements, the figures may change accordingly.
2. Previous period Figures have been regrouped/rearranged wherever considered necessary.
अनुसूची - १४ (धितोपत्र दर्ता तथा निष्कासन नियमावली २०७३ संग सम्बन्धित)
१. वित्तीय विवरण
चौथो त्रैमासिकको अपरिष्कृत वित्तीय विवरण र वित्तीय अनुपात यसै प्रतिवेदन संगै प्रकाशित गरिएको छ ।
२. व्यवस्थापकीय विश्लेषण:
यस कम्पनीको सम्पूर्ण कारोबार सामान्य रुपमा भइरहेको छ, यस वर्ष समयमानै मनशुनी वर्षा शुरू भएको कारण विद्युत आशातित रुपमा उत्पादन भएको छ भने वित्तीय लागत समेत घट्न गएको छ जसले गर्दा वित्तीय सूचकहरु सकारात्मक देखिएको छन । आयोजनाहरुको केही पार्टपुर्जाहरु नयाँ खरिद गर्न पर्नेभएको कारण संचालन लागतमा केही वृद्धि भएको छ ।
३ कानूनी कारवाही सम्बन्धी विवरण
यस कम्पनी वा यसका संस्थापक र सञ्चालकहरुको विरुद्धमा यस कम्पनीको व्यवसायिक कारोबारको सम्बन्धमा कुनै पनि कानूनी कारवाहीको विवरण तथा मुद्दा दायर भएको जानकारीमा छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण:
धितोपत्र बजारमा यस कम्पनीको शेयर कारोबार नियमानुसार सामान्यः प्रकृतिवाट भइरहेको छ । यस त्रैमासिक अवधिमा यस कम्पनीको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार कूल दिन र कारोबार संख्या यसप्रकार रहेको छ ।
शेयरको अधिकतम मूल्य (रु) ३१७
शेयरको न्यूनतम मूल्य (रु) २५०
शेयरको अन्तिम मूल्य (रु) २५६
कारोबार भएको कूल दिन ६४
कारोबार भएको कुल संख्या १४६५६६७
स्रोत: नेपाल स्टक एक्सचेञ्ज लि.
५. समस्या तथा चुनौती:
वादी, पहिरो कावु वाहिरको परिस्थिति बाहेक अन्य चुनौति नरहेको तथापी मेशिनरी औजार खरिदमा नेपाल सरकारवाट प्राप्त छुट सुविधा कटौतीले संचालन लागतमा वृद्धि हुन सक्ने ।
६. संस्थागत सुशासन:
कम्पनीको संस्थागत सुशासन कायम एवं सुदृढीकरणका लागि सञ्चालक समितिको निर्देशन अनुसार व्यवस्थापन सुधारका लागि परामर्शदाता वाट प्राप्त निर्देशकहरु सञ्चालक समितिमा छलफल गरी लागु गरिएको छ। प्रचलित कानून र नियमहरुको अधीनमा रही कम्पनीले व्यवसायिक कारोबार गर्दै आइरहेको छ।
७. कार्यकारी प्रमुखको उदघोष
यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धताका सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु। साथै म यो उदघोष गर्दछुकीय मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्णतामा आधारित छन् भनि विश्वास लिएको छु र लगानीकर्तालाई समुचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन भन्ने कुरामा पनि विश्वस्त छु।
UNAUDITED STATEMENT OF FINANCIAL POSITION AS ON Ashadh 32nd, 2083 (Quarterly)
BALANCE SHEET
Amount In NRs
| Particulars | This Quarter Ending (Ashadh End, 2083) | Previous Quarter Ending (Chaitra End, 2082) | Corresponding Quarter Ending (Ashadh End, 2082) |
|---|---|---|---|
| Assets | |||
| Non-current Assets | |||
| Property, Plant and Equipment | 1,023,728 | 1,064,498 | 1,777,561 |
| Intangible Assets | 1,079,554,455 | 1,091,616,349 | 1,126,390,534 |
| Right of Use Asset | 714,284 | 908,066 | 1,489,413 |
| Investment | 150,000,000 | 150,000,000 | 150,000,000 |
| Deferred Tax Asset | 1,733,511 | 1,680,797 | 1,588,065 |
| Total Non-current Assets | 1,233,025,978 | 1,245,269,709 | 1,281,245,573 |
| Current Assets | |||
| Inventories | 2,109,389 | 2,109,389 | 2,109,389 |
| Advances & Deposits | 32,555,195 | 35,473,474 | 11,703,038 |
| Trade Receivables | 26,051,821 | 19,880,829 | 20,292,852 |
| Cash and Cash Equivalents | 30,206,982 | 36,413,649 | 3,487,818 |
| Total Current Assets | 90,923,386 | 93,877,341 | 37,593,097 |
| Total Assets | 1,323,949,365 | 1,339,147,050 | 1,318,838,671 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 773,955,000.00 | 773,955,000.00 | 386,977,500 |
| Other Equity (Securities Premium) | 72,956,250.10 | 72,956,250.10 | 18,991,945 |
| Retained Earnings | (194,522,977.15) | (188,343,458.09) | (206,988,583) |
| Total equity | 652,388,273 | 658,567,792 | 198,980,862 |
| Liabilities | |||
| Non-current Liabilities | |||
| Long Term Loan | 627,689,953.05 | 637,896,097.70 | 746,030,711 |
| Loan from Shareholders | - | - | 9,273,500 |
| Other Non-Current Liabilities (Lease Liability) | 75,895.76 | 320,134.72 | 1,065,476 |
| Total Non-current Liabilities | 627,765,849 | 638,216,232 | 756,369,687 |
| Current Liabilities | |||
| Short Term Loan | 25,958,243 | 24,403,302 | 263,962,500 |
| Trade and Other Accounts Payables | 17,835,226 | 17,957,949 | 99,525,621 |
Provisions 1,774 1,774 -
| Total Current Liabilities | 43,795,243 | 42,363,026 | 363,488,121 |
| Total Liabilities | 671,561,092 | 680,579,258 | 1,119,857,808 |
| Total Equity and Liabilities | 1,323,949,365 | 1,339,147,050 | 1,318,838,671 |
STATEMENT OF PROFIT & LOSS ACCOUNTS AS OF ASHADH 32nd 2083
Amount In NRs
| Particulars This Quarter Ending (Ashadh End, 2083) Previous Quarter Ending (Chaitra End, 2082) Corresponding Quarter Ending (Ashadh End, 2082) | |||
| Revenue from Sale of Electricity | 176,038,941 | 139,439,132 | 140,141,317 |
| Less: Cost of Sales | (38,994,636) | (26,227,948) | (31,311,312) |
| Gross Profit | 137,044,305 | 113,211,184 | 108,830,005 |
| Add: Other Income | 6,627 | 6,627 | 500000.76 |
| Less: Administrative Expenses | (18,476,444) | (11,447,288) | (13,641,291) |
| Less: Depreciation and Amortisation | (48,660,154) | (36,132,058) | (49,200,887) |
| Operating Profit | 69,914,334 | 65,638,465 | 46,487,829 |
| Finance Costs | (56,825,601) | (46,929,006) | (96,593,990) |
| Staff Bonus | - | - | - |
| Profit Before Tax | 13,088,733 | 18,709,459 | (50,106,162) |
| Current Tax | (1,774) | (1,774) | - |
| Previous Year Tax Expenses | - | - | - |
| Deferred Tax Income/(Expense) | 230,693 | 177,978 | 395,849 |
| Profit for The Year (A) | 13,317,651 | 18,885,663 | (49,710,313) |
| Other Comprehensive Income for the year (B) | - | - | - |
| Total Comprehensive Income for the year (A+B) | 13,317,651 | 18,885,663 | (49,710,313) |
| Ratios | 2083 | 2082 | 2082 |
| Earning Per Shares (EPS) | 1.72 | 2.44 | (12.85) |
| Market Value Per Share(in Rs) | 256.00 | 299.00 | 319.14 |
| Net Worth Per Share(in Rs) | 84.29 | 85.09 | 51.42 |
| Price Earning (P/E Ratio) | 148.77 | 122.53 | |
| Current Ratio | 2.08 | 2.22 | 0.10 |
Return on Assets(%) 1% 1% -4%
Total Assets Per Shares 171.06 173.03 340.81
Note:
1. If the statutory and supervising authority notifies to change the unaudited financial statements, the figures may change accordingly.
2. Previous period Figures have been regrouped/rearranged wherever considered necessary.
Schedule - 14 (Related to Securities Registration and Issue Regulations, 2073)
1. Financial Statement
The unaudited financial statements and financial ratios for the fourth quarter have been published alongside this report.
2. Management Analysis:
Overall business transactions of this company are proceeding normally. Due to the timely onset of monsoon rain this year, electricity generation has been as expected and financial costs have also decreased, resulting in positive financial indicators. Due to the requirement to purchase new spare parts for projects, operating expenses have seen a slight increase.
3. Details Regarding Legal Proceedings
No details of any legal proceedings or lawsuits filed regarding the business operations of this company against the company or its founders and directors have been brought to notice.
4. Analysis of Share Transactions of Corporate Entity:
Transactions of the company's shares in the securities market are taking place as usual per regulations. During this quarterly period, the maximum, minimum, closing price, total trading days, and total number of transactions of the company are as follows:
Maximum price of share (Rs) 317
Minimum price of share (Rs) 250
Closing price of share (Rs) 256
Total days traded 64
Total quantity/number traded 1465667
Source: Nepal Stock Exchange Ltd.
5. Problems and Challenges:
There are no challenges except force majeure conditions like floods and landslides; however, the reduction of subsidy facilities received from the Government of Nepal on machinery tool purchases could lead to an increase in operating costs.
6. Corporate Governance:
To maintain and strengthen corporate governance of the company, directives received from consultants for management improvement per the instructions of the Board of Directors have been discussed in the Board of Directors and implemented. The company has been conducting business operations subject to prevailing laws and rules.
7. Declaration by Chief Executive
I am personally responsible 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, factual, and complete, and I am confident that no details, information, or data necessary for investors to make proper decisions have been hidden.