हिमाल दोलखा हाइड्रोपावर: चौथो त्रैमासिक वित्तीय विवरण (आव २०८२/८३)Himal Dolakha Hydropower: Q4 Financial Statements (FY 2082/83)
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 20, 2026
Himal Dolakha Hydropower Co. Ltd.
Unaudited Financial Statements for the Fourth Quarter on Ashad 32, 2083 (16 July, 2026)
Statement of Financial Position as at Ashad 32, 2083 (16 July, 2026)
Particulars Upto 4th Quarter 2082-83 (Unaudited) Corresponding Quarter Ending As At Ashad 32, 2082
| Assets | ||
| Non-Current Assets | ||
| Net Fixed Assets | 1,832,393,938.03 | 1,728,712,903.45 |
| Financial Assets | ||
| Investments | 570,000,000.00 | 570,000,000.00 |
| Other non-current Assets | - | - |
| Total Non-Current Assets | 2,402,393,938.03 | 2,298,712,903.45 |
| Current Assets | ||
| Advance, Loan and Deposits | 42,054,543.83 | 48,963,846.13 |
| Cash and Bank Balance | 10,492,514.78 | 8,913,485.57 |
| Total Current Assets | 52,547,058.61 | 57,877,331.70 |
| Total Assets | 2,454,940,996.64 | 2,356,590,235.15 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 2,800,000,000.00 | 2,800,000,000.00 |
| Retained Earnings | (784,731,479.55) | (689,507,715.93) |
| Total Equity | 2,015,268,520.45 | 2,110,492,284.07 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Loan | 192,572,015.68 | 197,321,414.49 |
| Total Non-Current Liabilities | 192,572,015.68 | 197,321,414.49 |
| Current Liabilities | ||
| Trade and Other Payables | 108,796,559.89 | 2,710,136.02 |
| Financial Liabilities | 138,303,900.62 | 31,091,720.11 |
| Short Term Borrowings | - | 14,974,680.47 |
| Total Current Liabilities | 247,100,460.51 | 48,776,536.60 |
| Total Equity & Liabilities | 2,454,940,996.64 | 2,356,590,235.15 |
Income Statement for the Period ended on Ashad 32, 2083 (16 July, 2026)
Particulars Upto 4th Quarter 2082-83 (Unaudited) Corresponding Quarter Ending As At Ashad 32, 2082
| Income from Power Sales | 69,600,796.42 | 117,487,175.71 |
| Less: Project Expenses | 28,081,336.71 | 52,884,682.34 |
| Less: Royalty Expenses | 2,642,282.35 | 3,599,743.53 |
| Gross Profit | 38,877,177.36 | 61,002,749.84 |
| Add: Other Income | - | - |
| Less: Operating Expenses | ||
| Administrative Expenses | 14,714,902.75 | 13,621,260.39 |
| Operating Profit | 24,162,274.61 | 47,381,489.45 |
| Non Operating Expenses | ||
| Financial Cost | 27,766,341.33 | 21,071,286.20 |
| Depreciation | 91,619,696.90 | 82,753,544.51 |
| Profit Before Tax & Bonus | (95,223,763.62) | (56,443,341.27) |
| Provision For Bonus | - | - |
| Profit/(Loss) Before Tax | (95,223,763.62) | (56,443,341.27) |
| Current Tax | - | - |
| Deferred Tax | - | - |
| Profit After Tax | (95,223,763.62) | (56,443,341.27) |
| Provision for Staff Bonus | - | - |
| Profit Loss after Bonus | (95,223,763.62) | (56,443,341.27) |
| Current Tax | - | - |
| Profit After Tax | (95,223,763.62) | (56,443,341.27) |
Profit / (Loss) Appropriation
| Profit / (Loss) for the period | (95,223,763.62) | (56,443,341.27) |
| Retained Earnings At the beginning | (721,950,366.11) | (665,507,024.85) |
| Auction Share Premium Reserve | 32,442,650.18 | 32,442,650.18 |
| Add: Right Share Application money | - | - |
| Less: Right Shares Expenses | - | - |
| Less: Application money transferred to Equity | - | - |
| Less: Cash for Dividend Tax | - | - |
| Balance Carried to Retained Earnings | (784,731,479.55) | (689,507,715.93) |
Note:
The figures presented above may if instructed by the statutory auditor.
The figures has been reinstated where necessary.
Both the projects of the company are undergoing renovation works after the massive flood on Ashwin 18 2082. The renovation expenses on the projects has been capitalized to the project assets where necessary.
धितोपत्र दर्ता तथा निष्काशन नियमावली
२०७३ को अनुसूची-१४, नियम २६ को उपनियम (१) सँग सम्बन्धित
आ. व. २०८०/०८१ को चौथो त्रैमासिक प्रतिवेदन
(क) त्रैमासिक अवधिको वासलात नाफा नोक्सान विवरण :
यस त्रैमासिक अवधिसम्मको अपरिस्कृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ।
| (ख) प्रमुख वित्तीय अनुपातहरु/परिसूचकहरु: | ||
| प्रतिशेयर आम्दानी (वार्षिकरन) | (३.४०) | (५९.६९) |
| प्रति शेयर नेटवर्थ | ७१.९७ | ०.२१ |
प्रति शेयर कुल सम्पत्तिको मूल्य ८७.६८
२. व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धि विवरण :
यस त्रैमासिक अवधिको गत असोज महिनामा आयोजना स्थल ईलाममा भीषण वर्षा भई माईखोलामा आएको बाढीले गर्दा भौतिकरुपमा धेरैनै क्षतिभई हाल आयोजनाको मर्मत तथा निर्माण कार्य सम्पन्न भइनसकेको हुँदा विद्युत आम्दानी हुन नसकेको ।
(ख) व्यवस्थापनको विश्लेषणात्मक विवरण :
आगामी अवधिमा क्षतिग्रस्त आयोजनाको मर्मत तथा पुनः निर्माण गरी सम्पूर्ण शेयरधनीको हितमा काम गर्दै अगाडी बढाउन कम्पनी व्यवस्थापन कटिबद्ध रहेको व्यहोरा अनुरोध छ ।
३. कानूनी कारवाही सम्बन्धि विवरण :
(क) यस अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर नभएको ।
(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्था संचालकको विरुद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए कम्पनीको जानकारीमा नआएको ।
(ग) कुनै संस्था वा संचालक विरुद्ध आर्थिक अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण :
(क) शेयरको मूल्य तथा कारोबार बजारले निर्धारण गर्ने हुँदा यस संस्थाको व्यवस्थापन शेयर मूल्य तथा कारोबार प्रति तटस्थ छ । तर प्रचलित कानून अनुसार लगानीकर्ता तथा सम्बद्ध निकायहरुलाई उपलब्ध गराउनु पर्ने सूचना तथा जानकारी भने संस्थाले उपलब्ध गराएको छ ।
(ख) यस त्रैमासिक अवधिमा शेयरको अधिक्तम्, न्यूनतम्, अन्तिम मूल्य, कारोबार भएको कूल दिन तथा कारोबार संख्या :
नेपाल स्टक एक्सचेञ्जको वेबसाईट www.nepalstock.com.np अनुसार
शेयरको अधिक्तम् मूल्य २४६.१
शेयरको न्यूनतम् मूल्य २०२.५
शेयरको अन्तिम मूल्य २०३
कारोबार भएको कूल संख्या १५१७८०३०
कारोबार भएको कूल दिन ६४
५. समस्या तथा चुनौती :
(क) परियोजना स्थलमा गत असोज महिनामा आएको बाढि तथा पहिरोले गर्दा परियोजना स्थलको भौतिक संरचनामा भएको क्षतिको मर्मत, पुनःनिर्माण तथा मेशिनमा आउने समस्याहरु ।
(ख) पावर हाउस र इन्टेकमा आउन सक्ने समस्याहरु ।
६. संस्थागत सुशासन :
प्रचलित कानून बमोजिमका प्रकृया पुऱ्याई कम्पनीको संस्थागत सुशासन कायम गर्ने ।
७. सत्य तथ्यता सम्बन्धमा अध्यक्षको/कार्यकारी प्रमुखको उद्घोषण:
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाइएको छैन भनि उद्घोषण गर्दछु ।
Himal Dolakha Hydropower Co. Ltd.
Unaudited Financial Statements for the Fourth Quarter on Ashad 32, 2083 (16 July, 2026)
Statement of Financial Position as at Ashad 32, 2083 (16 July, 2026)
Particulars Upto 4th Quarter 2082-83 (Unaudited) Corresponding Quarter Ending As At Ashad 32, 2082
| Assets | ||
| Non-Current Assets | ||
| Net Fixed Assets | 1,832,393,938.03 | 1,728,712,903.45 |
| Financial Assets | ||
| Investments | 570,000,000.00 | 570,000,000.00 |
| Other non-current Assets | - | - |
| Total Non-Current Assets | 2,402,393,938.03 | 2,298,712,903.45 |
| Current Assets | ||
| Advance, Loan and Deposits | 42,054,543.83 | 48,963,846.13 |
| Cash and Bank Balance | 10,492,514.78 | 8,913,485.57 |
| Total Current Assets | 52,547,058.61 | 57,877,331.70 |
| Total Assets | 2,454,940,996.64 | 2,356,590,235.15 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 2,800,000,000.00 | 2,800,000,000.00 |
| Retained Earnings | (784,731,479.55) | (689,507,715.93) |
| Total Equity | 2,015,268,520.45 | 2,110,492,284.07 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Loan | 192,572,015.68 | 197,321,414.49 |
| Total Non-Current Liabilities | 192,572,015.68 | 197,321,414.49 |
| Current Liabilities | ||
| Trade and Other Payables | 108,796,559.89 | 2,710,136.02 |
| Financial Liabilities | 138,303,900.62 | 31,091,720.11 |
| Short Term Borrowings | - | 14,974,680.47 |
| Total Current Liabilities | 247,100,460.51 | 48,776,536.60 |
| Total Equity & Liabilities | 2,454,940,996.64 | 2,356,590,235.15 |
Income Statement for the Period ended on Ashad 32, 2083 (16 July, 2026)
Particulars Upto 4th Quarter 2082-83 (Unaudited) Corresponding Quarter Ending As At Ashad 32, 2082
| Income from Power Sales | 69,600,796.42 | 117,487,175.71 |
| Less: Project Expenses | 28,081,336.71 | 52,884,682.34 |
| Less: Royalty Expenses | 2,642,282.35 | 3,599,743.53 |
| Gross Profit | 38,877,177.36 | 61,002,749.84 |
| Add: Other Income | - | - |
| Less: Operating Expenses | ||
| Administrative Expenses | 14,714,902.75 | 13,621,260.39 |
| Operating Profit | 24,162,274.61 | 47,381,489.45 |
| Non Operating Expenses | ||
| Financial Cost | 27,766,341.33 | 21,071,286.20 |
| Depreciation | 91,619,696.90 | 82,753,544.51 |
| Profit Before Tax & Bonus | (95,223,763.62) | (56,443,341.27) |
| Provision For Bonus | - | - |
| Profit/(Loss) Before Tax | (95,223,763.62) | (56,443,341.27) |
| Current Tax | - | - |
| Deferred Tax | - | - |
| Profit After Tax | (95,223,763.62) | (56,443,341.27) |
| Provision for Staff Bonus | - | - |
| Profit Loss after Bonus | (95,223,763.62) | (56,443,341.27) |
| Current Tax | - | - |
| Profit After Tax | (95,223,763.62) | (56,443,341.27) |
Profit / (Loss) Appropriation
| Profit / (Loss) for the period | (95,223,763.62) | (56,443,341.27) |
| Retained Earnings At the beginning | (721,950,366.11) | (665,507,024.85) |
| Auction Share Premium Reserve | 32,442,650.18 | 32,442,650.18 |
| Add: Right Share Application money | - | - |
| Less: Right Shares Expenses | - | - |
| Less: Application money transferred to Equity | - | - |
| Less: Cash for Dividend Tax | - | - |
| Balance Carried to Retained Earnings | (784,731,479.55) | (689,507,715.93) |
Note:
The figures presented above may if instructed by the statutory auditor.
The figures has been reinstated where necessary.
Both the projects of the company are undergoing renovation works after the massive flood on Ashwin 18 2082. The renovation expenses on the projects has been capitalized to the project assets where necessary.
Securities Registration and Issue Regulations
2073, Schedule-14, Related to Rule 26, Sub-rule (1)
Fourth Quarterly Report of F.Y. 2080/081
(A) Balance Sheet and Profit and Loss Details of the Quarterly Period:
The un-audited Balance Sheet and Profit and Loss statement up to this quarterly period is submitted herewith.
| (B) Key Financial Ratios / Indicators: | ||
| Earnings Per Share (Annualized) | (3.40) | (59.69) |
| Net Worth Per Share | 71.97 | 0.21 |
Total Assets Value Per Share 87.68
2. Management Analysis:
(A) Details regarding the major reasons if there were any changes in the entity's cash balance, income, and liquidity during the quarter:
Due to the massive rainfall in the project site at Ilam in the month of last Ashoj, floods in the Mai Khola caused extensive physical damage, and as repair and reconstruction work on the project has not yet been completed, electricity generation income could not be earned.
(B) Management's Analytical Statement:
It is requested to note that the company management remains committed to moving forward by repairing and reconstructing the damaged project in the upcoming period in the interest of all shareholders.
3. Details Regarding Legal Proceedings:
(A) No lawsuit has been filed by or against the corporate entity during this period.
(B) No lawsuit has come to the notice of the company regarding defiance of prevailing rules or criminal obstructions by any promoter or director of the entity or against any director.
(C) No lawsuit has been filed against any entity or director regarding financial misconduct/obstruction.
4. Analysis Regarding the Corporate Entity's Share Transactions:
(A) Since share price and transactions are determined by the market, the management of this entity remains neutral towards the share price and trading. However, information and notices required to be provided to investors and concerned authorities as per prevailing laws have been made available by the institution.
(B) Maximum, minimum, closing price, total trading days, and number of shares traded during this quarter:
According to the Nepal Stock Exchange website www.nepalstock.com.np
Maximum Share Price 246.1
Minimum Share Price 202.5
Closing Share Price 203
Total Number of Shares Traded 15178030
Total Trading Days 64
5. Problems and Challenges:
(A) Repair, reconstruction of the physical structures damaged due to the flood and landslides at the project site in the month of last Ashoj, and problems arising in machinery.
(B) Potential problems that may arise at the power house and intake.
6. Corporate Governance:
To maintain corporate governance of the company by fulfilling the procedures in accordance with prevailing laws.
7. Declaration by the Chairman / Chief Executive Regarding Truthfulness and Accuracy:
I am personally responsible for the accuracy of the information and statements mentioned in this report up to this date. Furthermore, to the best of my knowledge, I declare that the details stated in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.