ग्रीन भेन्चर्स लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणGreen Ventures Limited: 4th Quarter Financial Statement

Unaudited Standalone Financial Statements for the 4th Quarter

Fiscal Year 2082/83 Ended 32nd Ashad 2083 (16th July, 2026)

Figures in NPR
Statement of Financial Position As at 32nd Ashad	2083	2082	2082
Assets
Non Current Assets
Property, plant and equipment	32,999,664	34,890,631	40,174,435
Intangible assets	9,483,974,876	9,593,054,992	9,920,480,864
Investment	291,748,790	191,751,963	1,750,422
Deferred tax assets	-	-	-
Total Non-Current Assets	9,808,723,329	9,819,697,587	9,962,405,721
Current Assets
Inventories	110,885,695	156,682,040	94,715,497
Trade and other receivables	360,290,234	260,829,850	373,555,598
Income tax receivables	19,601,188	20,532,501	19,049,248
Short Term Investment	145,000,000	-	225,000,000
Prepayments	34,932,320	49,981,387	33,955,472
Cash and Cash Equivalents	297,172,300	507,275,592	296,399,445
Total current assets	967,881,736	995,301,371	1,042,675,260
Total Assets	10,776,605,066	10,814,998,958	11,005,080,982

EQUITY AND LIABILITIES

Equity
Share capital	3,437,500,000	3,437,500,000	3,437,500,000
Retained earnings	836,288,390	885,964,397	391,548,160
Total Equity	4,273,788,390	4,323,464,397	3,829,048,160
Liabilities
Non-Current Liabilities
Loans and borrowings	5,811,129,721	5,981,404,721	6,644,949,524
Employee Benefits	-	-	-
Deferred Tax Liabilities	-	-	-
Total Non-Current Liabilities	5,811,129,721	5,981,404,721	6,644,949,524
Current Liabilities
Loans and borrowings	643,000,000	472,825,000	485,156,840
Trade and other payables	48,686,955	37,304,840	45,926,457
Income Tax Liability	-	-	-
Employee Benefits	-	-	-
Total Current Liabilities	691,686,955	510,129,840	531,083,297
Total Liabilities	6,502,816,676	6,491,534,561	7,176,032,822
Total Equity and Liabilities	10,776,605,066	10,814,998,958	11,005,080,982
Income Statement and Other Comprehensive Income Statement Upto 32nd Ashad	2083	2082	2082
Revenue from operations	1,488,581,242	1,295,694,953	1,602,062,099
Generation Expenses	(709,638,314)	(491,533,973)	(627,521,027)
Gross Profit	778,942,928	804,160,980	974,541,072
Other Income	85,624,776	1,522,625	5,240,506
Administrative Expenses	(28,076,609)	(21,419,909)	(59,541,739)
Other Operating Expenses	-	-	-
Profit from Operations	836,491,095	784,263,697	920,239,839
Net Finance Costs	(378,401,399)	(289,849,001)	(538,975,333)
Profit before Staff Bonus and Tax Expense	458,089,696	494,414,696	381,264,506
Staff Bonus	(7,449,298)	-	(7,520,480)
Profit/(Loss) Before Tax	450,640,398	494,414,696	373,744,026
Income Tax Expense
Current Tax	(1,406,194)	-	(1,302,036)
Deferred Tax Income/(Expense)	-	-	-
Profit/(Loss) from Continuing Operations	449,234,204	494,414,696	372,441,991
Profit /(Loss) on Discontinued Operations (Net of tax)	-	-	-
Net Profit/(Loss) for the year before CSR	449,234,204	494,414,696	372,441,991
Corporate Social Responsibility (CSR)	(4,492,342)	-	(3,724,420)
Net Profit/(Loss) for the year	444,741,862	494,414,696	368,717,571
Other Comprehensive Gain/(Loss) for the year, net of tax	(1,632)	1,541	11,034
Total Comprehensive Gain/(Loss) for the year, net of tax	444,740,230	494,416,237	368,728,605

Notes:

1. The above mentioned figures are provisional only and subject to change during statutory audit of the books of accounts.

2. Previous period figures have been reclassified/rearranged wherever considered necessary.

4th Quarter Disclosure as of 32nd Ashad 2083 (16th July 2026)

as per Securities registration and issuance regulation Annexure-14

(related to Sub regulation 1 of Regulation 26)

1. Financial Statements

• The Financial Statements for the fourth quarter have been published as a part of this report.

• During the reporting period, the Plant was under emergency shutdown from 2nd Baisakh 2083 to 26th Jestha 2083 for emergency maintenance. The Company has lodged insurance claims of approx Rs. 83 million in respect of the resulting loss under its Property (Reinstatement). Any difference between the amount recognized and the final settlement will be adjusted in the period of settlement. Under the terms of the policies, a claim under the Loss of Profit policy can be admitted only upon admission of the corresponding Property claim by the insurer.

• Business transactions were conducted with related parties at arm's length in line with section 93 (3.c) of the Company Act.

S.No Name Nature Amount

1 Kaligandaki Gorge Hydropower Pvt. Ltd. Vehicle Rent Income 3,921,276

2 Riddhi Siddhi Developers Pvt. Ltd. Rent of Building 53,293

3 Navajyoti Gases Pvt. Ltd. Purchase of Goods 28,024

Key Financial Ratios at the end of the quarter:

Period Earning Per Share Net Worth Per Share Current Ratio (Times) P/E Ratio (Times) Return on Assets (%)

This Quarter End	13.02	124.42	1.40	36.85	4.15
Previous Quarter End	14.38	125.77	1.95	34.76	4.57
Corresponding Previous Year Quarter End	10.73	111.39	1.96	44.96	3.35

2. Management Analysis

• Any changes in the stock, income and liquidity during the quarter and reason for change, if any: Inventories have been kept at optimum level to ensure normal operation of project. Revenue from sale of electricity for financial year 2081-2082 is Rs. 1,602,062,099 and for financial year 2082-83 is Rs. 1,488,581,242. Liquidity has been maintained at sufficient level to meet the current operations of the company.

• The statement of management analysis on the upcoming business plan: The management is focused on ensuring the complete operational readiness during the upcoming peak revenue season.

• The analytical statement on the possible effect on company's profitability, stock and cash flow based on the past experience: The company has not faced any effect on the company's profitability, stock and liquidity due to past event.

3. Statement relating to Legal Action

• Case filed by or against the company during the quarter, if any: None

• Case filed by or against the company or its Promoter or Director for violation of the prevailing regulation or committing the criminal offence, if any: None

• Case filed against the Promoter or Director on financial crime, if any: None

4. Analysis of Share Transaction of the Company

During 4th quarter, shares of Green Ventures Limited were actively traded. The major highlights of share transactions during the quarter are as follows:

Maximum Price Minimum Price Closing Price Transaction Days Total Transaction Traded Volume Turnover

510.00 461.00 480.00 64 7,374 839,446 410,345,228.70

5. Problems and Challenges

• Internal

- Management and retention of skilled human resources.

• External

- Impact of Climate Change on amount of Rain/Snow Fall in Catchment area.

- Risk of natural disaster-Earthquake, Landslides etc.

• Strategies

- HR optimization plan is being implemented.

- Adequate insurance policies to mitigate the risk of natural disaster.

6. Corporate Governance

The Board of Directors and the management team is determined to practice good corporate governance.

7. Declaration of Chairman on Truth, Tactfulness

I, the Chairman of this Company, take the responsibility of accuracy of the information and details mentioned in this report for the fourth quarter of F/Y 2082/83. I hereby declare that the information and details provided in this report are true and complete to the best of my knowledge; and that information necessary for taking informed decision by the investors are not concealed.