ग्रीनलाईफ हाइड्रोपावर लिमिटेडको आ.व. २०८२/८३ को तेस्रो त्रैमासिक वित्तीय प्रतिवेदनGreenlife Hydropower Limited: Q3 Unaudited Financial Report for FY 2082/83
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on June 3, 2026
Unaudited Statement of Financial Position
As on 30th Chaitra 2082 (13th April 2026)
Amount in NRs.
Particulars Current Quarter ended 30th Chaitra 2082 Previous Quarter ended 30th Poush 2082 Corresponding Previous Year ended 31st Chaitra 2081
Non Current Assets
Property, Plant and Equipment 6,888,043 7,541,222 5,175,477
Intangible Assets
SCA Assets Under Development 10,865,822,777 10,649,635,764 9,754,593,012
Other Intangible Assets 26,867 - -
Advances for SCA Assets Under Development 467,727,270 428,425,373 418,786,836
Financial Assets
Other Financial Assets 2,607,500 2,607,500 2,702,500
Other Assets - - -
Total Non Current Assets 11,343,072,458 11,088,209,860 10,181,257,825
Current Assets
Inventories - - -
Financial Assets
Trade Receivables - - -
Cash and Cash Equivalent 5,749,901 13,042,836 8,326,228
Other Financial Assets - - -
Other Assets 5,016,126 2,166,116 6,257,576
Current Tax Assets (Net) - - -
| Total Current Assets | 10,766,027 | 15,208,952 | 14,583,804 |
| Total Assets | 11,353,838,485 | 11,103,418,812 | 10,195,841,629 |
Liabilities and Equity
Liabilities
Non Current Liabilities
Financial Liabilities
| Loans and Borrowings | 8,045,649,918 | 8,051,792,502 | 7,437,107,529 |
| Other Financial Liabilities | 63,859,872 | 63,874,293 | 63,788,712 |
| Lease Liability | 859,100 | 1,146,105 | 1,959,450 |
| Other Liabilities | 777,605,802 | 427,610,802 | 365,602,732 |
| Total Non Current Liabilities | 8,887,974,693 | 8,544,423,701 | 7,868,458,423 |
Current Liabilities
Financial Liabilities
Loans and Borrowings 157,682,338 268,190,844 131,548,800
Trade Payables - - -
| Other Financial Liabilities | 303,725,450 | 296,955,284 | 237,699,757 |
| Total Current Liabilities | 461,407,788 | 565,146,128 | 369,248,556 |
| Total Liabilities | 9,349,382,481 | 9,109,569,829 | 8,237,706,979 |
Equity
| Equity Share Capital | 1,800,000,000 | 1,800,000,000 | 1,800,000,000 |
| Retained Earnings and Reserves | 204,456,004 | 193,848,982 | 158,134,650 |
| Total Equity | 2,004,456,004 | 1,993,848,982 | 1,958,134,650 |
| Total Liabilities and Equity | 11,353,838,485 | 11,103,418,812 | 10,195,841,629 |
Unaudited Income Statement
For the period 1st Shrawan 2082 to 30th Chaitra 2082
Amount in NRs.
Particulars Current Quarter ended 30th Chaitra 2082 Previous Quarter ended 30th Poush 2082 Corresponding Previous Year ended 31st Chaitra 2081
Income
Revenue from Operations
Sales Revenue - - -
Construction Revenue as per IFRIC-12 718,829,249 502,642,236 732,311,437
Cost of Sales
Generation Expenses - - -
| Construction Cost as per IFRIC-12 | 678,140,801 | 474,190,788 | 690,859,846 |
| Gross Profit | 40,688,448 | 28,451,447 | 41,451,591 |
Other Income 4,117,445 - -
| Administrative Expenses | 15,280,104 | 9,562,898 | 15,502,624 |
| Profit from Operations | 29,525,789 | 18,888,549 | 25,948,967 |
Finance Income - - -
| Finance Cost | 114,711 | 84,494 | 203,605 |
| Profit before Tax | 29,411,077 | 18,804,055 | 25,745,362 |
Income Tax Expenses
Current Tax - - -
Deferred Tax - - -
Profit for the Year 29,411,077 18,804,055 25,745,362
Other Comprehensive Income
Items that are Reclassified to
Statement of Profit or Loss - - -
Items that are Not Reclassified to
Statement of Profit or Loss - - -
Tax Relating to OCI Items - - -
Total Other Comprehensive Income - - -
Total Comprehensive Income 29,411,077 18,804,055 25,745,362
Note:
1. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
2. The figures are regrouped and rearranged where necessary.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३, अनुसूची-१४
(नियम २६ को उपनियम १ सँग सम्बन्धित)
आ. ब. २०८२/८३ को तेस्रो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) आ. ब. २०८२/८३ को तेस्रो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धि विवरण यसै साथ प्रकाशित गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरु सम्बन्धि विवरण ।
विवरण यस त्रैमासिक अवधि गत त्रैमासिक अवधि गत वर्षको यसै त्रैमासिक अवधि
| प्रति शेयर आम्दानी (वार्षिकिकरण गरिएको) (रु.) | २.१८ | २.०१ | १.११ |
| पी/ई रेसियो (वार्षिकिकरण गरिएको) | १२८.१८ | १११.६६ | १२४.०५ |
| प्रति शेयर नेटवर्थ (रु.) | १११.३६ | ११०.७१ | १०८.१९ |
| प्रति शेयर कुल सम्पत्तिको मुल्य (रु.) | ६३०.७३ | ६१६.८६ | ५६६.४४ |
| तरलता अनुपात | ०.०२ | ०.०३ | ०.०४ |
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धि विवरण, हाल यस संस्थाको जलविद्युत आयोजना निर्माणाधिन अवस्थामा रहेकाले आयोजनाको व्यापारिक उत्पादन शुरु भई नसकेको हुनाले यस संस्थाको विद्युत बिक्री वाट आम्दानी रहेको छैन । माथि उल्लेखित आम्दानी NFRS को IFRIC - 12 को समायोजनबाट सिर्जना भएको हो । यस संस्थाको चालु सम्पत्ति गत वर्षको यसै त्रैमासिक अवधिको अन्तमा भन्दा २६.१८% ले घटेको र चालु दायित्व २४.९६ % ले बढेको छ ।
ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण, यस संस्थाले दालखा जिल्ला स्थित "खानो खोला १ (४० मे. वा.) जलविद्युत आयोजना" निर्माण गर्दै आई रहेको छ । कम्पनीको व्यवसायिक योजना अनुरुप नै कामहरु भई रहेको छन् । यस कम्पनीले पहिलो चरणमा निर्माण गरि रहेको २१ मे. वा. जलविद्युत आयोजनाको निर्माण कार्य अन्तिम चरणमा पुगेको छ ।
ग) विगतको अनुभव बाट, संगठित संस्थाले वा संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धि विश्लेषणात्मक विवरण, सो नभएको ।
३. कानूनी कारबाही सम्बन्धि विवरण :
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए, सो नभएको ।
ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थाको संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए, सो नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए, सो नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण :
क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा, यस संस्थाको साधारण शेयरको मुल्य बजारमा हुने खुल्ला कारोबारले निर्धारण गर्ने हुंदा व्यवस्थापनको धारणा तटस्थ रहेको छ ।
ख) त्रैमासिक अवधिको शेयर कारोबार सम्बन्धि विवरण,
शेयरको अधिकतम मुल्य (रु) शेयरको न्यूनतम मुल्य (रु) शेयरको अन्तिम मुल्य (रु) कारोबार भएको कुल दिन कुल कारोबार संख्या
३२८.२० २४८.१० २८१.०० ५३ ३६,९७३
५. समस्या तथा चुनौती :
यस कम्पनीमा आई पर्ने चुनौती तथा समस्याहरुका बारे संचालक समितिले उचित समयमै विश्लेषण तथा छलफल गरि रणनीति बनाई सो को निराकरणको उपायहरु अवलम्बन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
कम्पनीको आर्थिक कारोबारलाई व्यवस्थित गर्न आर्थिक विनियम निर्माणको प्रकृयामा छ र प्रशासनिक कार्यलाई व्यवस्थित गर्न कर्मचारी विनियम निर्माणको प्रकृयामा रहेको छ साथै आर्थिक कारोबारलाई व्यवस्थित र पारदर्शी बनाउन आन्तरिक र बाह्य लेखा परिक्षण कार्यलाई नियमित गरिएको छ ।
७. सत्य, तथ्य्ता सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण :
आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Unaudited Statement of Financial Position
As on 30th Chaitra 2082 (13th April 2026)
Amount in NRs.
Particulars Current Quarter ended 30th Chaitra 2082 Previous Quarter ended 30th Poush 2082 Corresponding Previous Year ended 31st Chaitra 2081
Non Current Assets
Property, Plant and Equipment 6,888,043 7,541,222 5,175,477
Intangible Assets
SCA Assets Under Development 10,865,822,777 10,649,635,764 9,754,593,012
Other Intangible Assets 26,867 - -
Advances for SCA Assets Under Development 467,727,270 428,425,373 418,786,836
Financial Assets
Other Financial Assets 2,607,500 2,607,500 2,702,500
Other Assets - - -
Total Non Current Assets 11,343,072,458 11,088,209,860 10,181,257,825
Current Assets
Inventories - - -
Financial Assets
Trade Receivables - - -
Cash and Cash Equivalent 5,749,901 13,042,836 8,326,228
Other Financial Assets - - -
Other Assets 5,016,126 2,166,116 6,257,576
Current Tax Assets (Net) - - -
| Total Current Assets | 10,766,027 | 15,208,952 | 14,583,804 |
| Total Assets | 11,353,838,485 | 11,103,418,812 | 10,195,841,629 |
Liabilities and Equity
Liabilities
Non Current Liabilities
Financial Liabilities
| Loans and Borrowings | 8,045,649,918 | 8,051,792,502 | 7,437,107,529 |
| Other Financial Liabilities | 63,859,872 | 63,874,293 | 63,788,712 |
| Lease Liability | 859,100 | 1,146,105 | 1,959,450 |
| Other Liabilities | 777,605,802 | 427,610,802 | 365,602,732 |
| Total Non Current Liabilities | 8,887,974,693 | 8,544,423,701 | 7,868,458,423 |
Current Liabilities
Financial Liabilities
Loans and Borrowings 157,682,338 268,190,844 131,548,800
Trade Payables - - -
| Other Financial Liabilities | 303,725,450 | 296,955,284 | 237,699,757 |
| Total Current Liabilities | 461,407,788 | 565,146,128 | 369,248,556 |
| Total Liabilities | 9,349,382,481 | 9,109,569,829 | 8,237,706,979 |
Equity
| Equity Share Capital | 1,800,000,000 | 1,800,000,000 | 1,800,000,000 |
| Retained Earnings and Reserves | 204,456,004 | 193,848,982 | 158,134,650 |
| Total Equity | 2,004,456,004 | 1,993,848,982 | 1,958,134,650 |
| Total Liabilities and Equity | 11,353,838,485 | 11,103,418,812 | 10,195,841,629 |
Unaudited Income Statement
For the period 1st Shrawan 2082 to 30th Chaitra 2082
Amount in NRs.
Particulars Current Quarter ended 30th Chaitra 2082 Previous Quarter ended 30th Poush 2082 Corresponding Previous Year ended 31st Chaitra 2081
Income
Revenue from Operations
Sales Revenue - - -
Construction Revenue as per IFRIC-12 718,829,249 502,642,236 732,311,437
Cost of Sales
Generation Expenses - - -
| Construction Cost as per IFRIC-12 | 678,140,801 | 474,190,788 | 690,859,846 |
| Gross Profit | 40,688,448 | 28,451,447 | 41,451,591 |
Other Income 4,117,445 - -
| Administrative Expenses | 15,280,104 | 9,562,898 | 15,502,624 |
| Profit from Operations | 29,525,789 | 18,888,549 | 25,948,967 |
Finance Income - - -
| Finance Cost | 114,711 | 84,494 | 203,605 |
| Profit before Tax | 29,411,077 | 18,804,055 | 25,745,362 |
Income Tax Expenses
Current Tax - - -
Deferred Tax - - -
Profit for the Year 29,411,077 18,804,055 25,745,362
Other Comprehensive Income
Items that are Reclassified to
Statement of Profit or Loss - - -
Items that are Not Reclassified to
Statement of Profit or Loss - - -
Tax Relating to OCI Items - - -
Total Other Comprehensive Income - - -
Total Comprehensive Income 29,411,077 18,804,055 25,745,362
Note:
1. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
2. The figures are regrouped and rearranged where necessary.
Securities Registration and Issuance Regulations 2073, Schedule-14
(Related to Sub-rule 1 of Rule 26)
Q3 Report for Fiscal Year 2082/83
1. Financial Statements:
क) The Balance Sheet and Profit and Loss Statement for the third quarter of FY 2082/83 are published herewith.
ख) Details of major financial ratios.
Particulars This Quarter Previous Quarter Last Year's Same Quarter
| Earnings Per Share (Annualized) (Rs.) | 2.18 | 2.01 | 1.11 |
| P/E Ratio (Annualized) | 128.18 | 111.66 | 124.05 |
| Net Worth Per Share (Rs.) | 111.36 | 110.71 | 108.19 |
| Total Asset Value Per Share (Rs.) | 630.73 | 616.86 | 566.44 |
| Liquidity Ratio | 0.02 | 0.03 | 0.04 |
2. Managerial Analysis:
क) Details regarding the main reasons for any changes in the institution's inventory, income, and liquidity during the quarter: Currently, as the institution's hydropower project is under construction and commercial production has not yet started, there is no income from the sale of electricity. The income mentioned above is generated from the adjustment of NFRS and IFRIC - 12. The institution's current assets have decreased by 26.18% and current liabilities have increased by 24.96% compared to the end of the same quarter last year.
ख) Analytical details of management regarding the business plan for the upcoming period: The institution is constructing the "Khano Khola 1 (40 MW) Hydropower Project" located in Dolakha district. The company's business plans are being implemented as scheduled. The construction work of the 21 MW hydropower project in the first phase is in its final stage.
ग) Analytical details regarding any events or situations from past experience that could significantly affect the organized institution or the institution's inventory, profit, or cash flow: None.
3. Details regarding legal actions:
क) If any lawsuit has been filed against the organized institution or the institution during the quarter: None.
ख) If any lawsuit has been filed against the founder or director of the organized institution or the founder or director of the institution for violating prevailing rules or committing a criminal offense: None.
ग) If any lawsuit has been filed against any founder or director for economic crime: None.
4. Analysis regarding the share trading of the organized institution:
क) Management's view on the trading of the organized institution's shares in the stock market: The management's view is neutral as the price of the institution's ordinary shares is determined by open trading in the market.
ख) Details regarding share trading during the quarter:
Maximum Share Price (Rs.) Minimum Share Price (Rs.) Last Share Price (Rs.) Total Trading Days Total Number of Trades
328.20 248.10 281.00 53 36,973
5. Problems and Challenges:
The Board of Directors analyzes and discusses the challenges and problems faced by this company in a timely manner, formulates strategies, and adopts measures to resolve them.
6. Corporate Governance:
The company is in the process of formulating financial regulations to manage its financial transactions and employee regulations to manage administrative tasks. Additionally, internal and external audit functions are regularly conducted to ensure financial transactions are well-managed and transparent.
7. Declaration by the Chairman/Chief Executive regarding truth and accuracy:
As of today's date, I personally take responsibility for the accuracy of the information and details mentioned in this report. I also declare that, to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no details, information, or data necessary for investors to make informed decisions have been concealed.