हाइड्रोइलेक्ट्रीसिटी इन्भेष्टमेन्ट एण्ड डेभलपमेन्ट कम्पनीको चौथो त्रैमासिक वित्तीय विवरणHydroelectricity Investment & Development Company: Q4 Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 18, 2026
Hydroelectricity Investment and Development Company Limited
New Baneshwor, Kathmandu
UNAUDITED FINANCIAL STATEMENTS
AS ON FOURTH QUARTER ENDING ON 32.03.2083 (16.07.2026)
OF THE FISCAL YEAR 2082/83
In Rupees 000
| Ratios | This Quarter Ending 32nd Ashadh 2083 | Previous Quarter Ending 30th Chaitra 2082 Corresponding | Previous Year Quarter 32nd Ashadh 2082 |
|---|---|---|---|
| Statement of Financial Position This Quarter Ending 32nd Ashadh | 2083 | 2082 | 2082 |
| ASSETS | |||
| Non Current Assets | 12,981,847 | 12,444,409 | 11,649,535 |
| Intangible Assets | 3,897 | 3,456 | 4,011 |
| Property Plant and Equipments | 19,339 | 18,736 | 7,579 |
| Right-of-use Assets | 41,116 | 43,280 | 49,771 |
| Investment Work in Progress | 2,915 | 2,915 | 2,915 |
| Deferred Tax Assets | - | - | - |
| Financial Instruments | 12,914,581 | 12,376,022 | 11,585,259 |
| Investment in Equity | 4,463,347 | 4,495,687 | 4,232,313 |
| Investment in Corporate Bonds | - | - | - |
| Loan to Power Projects (Net) | 8,451,234 | 7,880,335 | 7,352,946 |
| Current Assets | 15,845,511 | 16,368,925 | 17,279,472 |
| Prepayments and Advances | 25,690 | 32,455 | 4,969 |
| Current Tax Assets | 308,328 | 228,788 | 439,033 |
| Inventory | 428 | 422 | 559 |
| Financial Instruments | - | - | - |
| Accrued Income | 660 | 7,043 | 13,670 |
| Staff Advances and Loans | 3,246 | 3,324 | 3,487 |
| Term Deposits with Banks | 13,760,000 | 12,090,000 | 14,840,000 |
| Cash and Bank Balances | 1,747,159 | 4,006,893 | 1,977,754 |
| TOTAL ASSETS | 28,827,358 | 28,813,334 | 28,929,007 |
| EQUITY AND LIABILITIES | |||
| Equity | 28,080,806 | 28,070,493 | 28,029,066 |
| Paid Up Share Capital | 24,928,211 | 24,928,211 | 24,559,813 |
| Reserves | 3,152,596 | 3,142,283 | 3,469,253 |
| Liabilities | |||
| Non Current Liabilities | 231,086 | 284,547 | 297,573 |
| Retirement Benefit Obligations | 5,812 | 4,748 | 5,271 |
| Lease Liabilities | 46,945 | 49,168 | 55,515 |
| Deferred Tax Liability | 178,329 | 230,631 | 236,787 |
| Current Liabilities | 515,466 | 458,294 | 602,368 |
| Provisions | 10,520 | 3,772 | 5,007 |
| Current Tax Liability | 284,088 | 227,366 | 395,188 |
| Lease Liabilities | 8,569 | 8,360 | 6,901 |
| Other Financial Liabilities | 212,288 | 218,795 | 195,271 |
| TOTAL EQUITY AND LIABILITIES | 28,827,358 | 28,813,334 | 28,929,007 |
| Statement of Profit or Loss and Other Comprehensive Income This Quarter Ending 32nd Ashadh | 2083 | 2082 | 2082 |
| Revenue | 1,034,370 | 788,442 | 1,463,066 |
| Revenue from Contract with Customers | 26,726 | 19,011 | 24,066 |
| Finance income | 991,005 | 752,814 | 1,395,025 |
| Dividend Income | 16,466 | 16,466 | 16,181 |
| Other income | 174 | 151 | 27,795 |
| Expenses | (70,945) | (14,090) | (134,122) |
| Employee Benefits | (40,724) | (28,264) | (40,083) |
| Finance Costs | (5,685) | (4,331) | (6,313) |
| Operating and Administrative Expenses | (29,965) | (13,614) | (21,820) |
| Depreciation and Amortisation | (13,068) | (9,601) | (11,722) |
| Impairments | 18,496 | 41,719 | (54,186) |
| Profit Before Tax | 963,425 | 774,352 | 1,328,944 |
| Income Taxes | (284,088) | (227,366) | (394,612) |
| Defered Tax Expenses/Income | - | - | - |
| Net Profit | 679,337 | 546,986 | 934,332 |
| Other Comprehensive Income | |||
| Gain/(Loss) on revaluation of Financial Assets (Net of Tax) | (136,401) | (14,363) | (212,200) |
| Total Comprehensive Income | 542,936 | 532,624 | 722,132 |
| Basic Earning per share (in Rs.) (Annualised) | 2.73 | 2.93 | 3.80 |
| Diluted Earning per share (in Rs.) (Annualised) | 2.73 | 2.93 | 3.80 |
| Market value per share ( in Rs.) | 284.70 | 277.00 | 292.61 |
| Price Earning Ratio | 104.47 | 94.68 | 76.92 |
| Current Ratio | 30.74 | 35.72 | 28.69 |
Return on Assets (%) (Annualised) 2.36% 2.53% 3.23%
| Net worth per share (in Rs.) | 112.65 | 112.61 | 114.13 |
| Total Assets per share (in Rs.) | 115.64 | 115.59 | 117.79 |
Notes
1. Above figures are subject to change upon instructions of statutory auditors .
2. Company has estimated impairment based on the risk assesment on its investment .
3. The coupon rates approximately reflects the effective interest rate as there are no other incremental costs of charges
4. Staff Bonus, included in the heading "Employee Benefits", is subject to approval from Government of Nepal .
5. Previous year's figures have been regrouped/rearranged whenever necessary to make them comparable with the current year's classification/disclosure .
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची-१४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)
हाइड्रोइलेक्ट्रीसिटी इन्भेष्टमेन्ट एण्ड डेभलपमेन्ट कम्पनी लिमिटेडको आ.व. २०८२/८३ को चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण
त्रैमासिक अवधिको वासलात, नाफा/नोक्सान सम्बन्धी विवरण र प्रमुख वित्तीय अनुपातहरू यसै साथ संलग्न गरिएको छ ।
| यस अवधि सम्म कम्पनीले प्रमुख कार्यकारी अधिकृतलाई रु. | ३२,१७,४१७ | २०,८८,००० | |||||
| २. व्यवस्थापकीय विश्लेषण | |||||||
| (क) कम्पनीबाट हालसम्म | ४८ | ६५ | ८७ | १६ | ८४ | ४९ | ०३ |
| (ख) कम्पनीबाट जलविद्युत परियोजनामा प्रवाह भएको कर्जामध्ये समीक्षा अवधिको अन्त्यसम्ममा रु. | ८ | ५६ | ४ | ४६ | ३ | ८६ | |
(ग) कम्पनीले समीक्षा अवधिको अन्त्य सम्म गत वर्षको सोही अवधिको तुलनामा कर अघिको मुनाफामा २७.५० प्रतिशतले घट्न गई रु. ९६ करोड ३४ लाख आर्जन गरेको छ । यस अवधिमा बैंकको ब्याजदरमा व्यापक गिरावट आई कम्पनीबाट भएको लगानीको प्रतिफलमा नकारात्मक असर पर्न गएका कारण नाफा घट्न गएको हो ।
३. कानूनी कारबाही सम्बन्धी विवरण
यस अवधिमा कम्पनी वा यसका संस्थापक वा सञ्चालकको विरुद्धमा कम्पनीको व्यवसायिक कारोबार सम्बन्धमा कुनै पनि मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. सङ्गठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण
यस कम्पनीको त्रैमासिक अवधिको शेयर कारोबार सम्बन्धी विवरण :
अधिकतम मूल्य (रु.) न्यूनतम मूल्य (रु.) अन्तिम मूल्य (रु.) कारोबार भएको कुल दिन कारोबार सङ्ख्या कारोबार भएको शेयर सङ्ख्या कारोबार रकम (रु.)
२८८.६ २४५ २८४.७० ६४ १८,३३७ ३९,३१,९९१ १,०४,५८,३८,६०५.३०
५. समस्या तथा चुनौती
(क) कम्पनीको प्रबन्धपत्र तथा नियमावलीको कार्यदेश बमोजिम अन्य वैकल्पिक वित्तीय साधनबाट वित्तीय स्रोत परिचालन गरी लगानी अभिवृद्धि गर्ने कार्य चुनौतीपूर्ण रहेको छ ।
(ख) कम्पनी जलविद्युत तथा अन्य नविकरणीय ऊर्जाको क्षेत्रमा लगानी गर्ने विशिष्टीकृत संस्था भएकोले लगानी विस्तार हुँदै जाँदा स्वभाविक रूपले जोखिम व्यवस्थापनमा बढी सजग र सतर्क हुनुपर्ने आवश्यकता देखिएको छ ।
(ग) कम्पनीको व्यवसायको वृद्धि सँगसँगै संस्थागत सुदृढीकरण र क्षमता विकास गर्दै लैजानु पर्ने आवश्यकता रहेको छ ।
६. संस्थागत सुशासन
कम्पनीमा संस्थागत सुशासन कायम राख्न व्यवस्थापन सदैव प्रतिबद्ध रहेको छ । कम्पनीको सञ्चालनलाई व्यवस्थित गर्न संस्थागत सुशासन मार्गदर्शन, २०७९ र आन्तरिक नियन्त्रण प्रणाली, २०७९ लगायत विभिन्न जोखिमहरू न्यूनिकरण गर्न सञ्चालक समितिद्वारा नीति निर्देशिकाहरू पारित गरी लागू गरिएको छ । कम्पनीको चुस्त कार्य सम्पादन तथा सुशासन अभिवृद्धि गर्नका लागि सञ्चालक समिति अन्तर्गत जोखिम व्यवस्थापन समिति, लेखापरीक्षण समिति, मानव संशोधन तथा क्षतिपूर्ति व्यवस्थापन समिति, सम्पत्ति तथा दायित्व व्यवस्थापन समिति लगायत समितिहरूको व्यवस्था गरिएको छ । यसका साथै प्रचलित कानून, नियमन निकायहरूबाट प्राप्त निर्देशनहरू एवं लेखापरीक्षकको सुझाव अनुसार कार्य सम्पादन गरिंदै आएको छ ।
७. सत्य तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन । विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
Hydroelectricity Investment and Development Company Limited
New Baneshwor, Kathmandu
UNAUDITED FINANCIAL STATEMENTS
AS ON FOURTH QUARTER ENDING ON 32.03.2083 (16.07.2026)
OF THE FISCAL YEAR 2082/83
In Rupees 000
| Ratios | This Quarter Ending 32nd Ashadh 2083 | Previous Quarter Ending 30th Chaitra 2082 Corresponding | Previous Year Quarter 32nd Ashadh 2082 |
|---|---|---|---|
| Statement of Financial Position This Quarter Ending 32nd Ashadh | 2083 | 2082 | 2082 |
| ASSETS | |||
| Non Current Assets | 12,981,847 | 12,444,409 | 11,649,535 |
| Intangible Assets | 3,897 | 3,456 | 4,011 |
| Property Plant and Equipments | 19,339 | 18,736 | 7,579 |
| Right-of-use Assets | 41,116 | 43,280 | 49,771 |
| Investment Work in Progress | 2,915 | 2,915 | 2,915 |
| Deferred Tax Assets | - | - | - |
| Financial Instruments | 12,914,581 | 12,376,022 | 11,585,259 |
| Investment in Equity | 4,463,347 | 4,495,687 | 4,232,313 |
| Investment in Corporate Bonds | - | - | - |
| Loan to Power Projects (Net) | 8,451,234 | 7,880,335 | 7,352,946 |
| Current Assets | 15,845,511 | 16,368,925 | 17,279,472 |
| Prepayments and Advances | 25,690 | 32,455 | 4,969 |
| Current Tax Assets | 308,328 | 228,788 | 439,033 |
| Inventory | 428 | 422 | 559 |
| Financial Instruments | - | - | - |
| Accrued Income | 660 | 7,043 | 13,670 |
| Staff Advances and Loans | 3,246 | 3,324 | 3,487 |
| Term Deposits with Banks | 13,760,000 | 12,090,000 | 14,840,000 |
| Cash and Bank Balances | 1,747,159 | 4,006,893 | 1,977,754 |
| TOTAL ASSETS | 28,827,358 | 28,813,334 | 28,929,007 |
| EQUITY AND LIABILITIES | |||
| Equity | 28,080,806 | 28,070,493 | 28,029,066 |
| Paid Up Share Capital | 24,928,211 | 24,928,211 | 24,559,813 |
| Reserves | 3,152,596 | 3,142,283 | 3,469,253 |
| Liabilities | |||
| Non Current Liabilities | 231,086 | 284,547 | 297,573 |
| Retirement Benefit Obligations | 5,812 | 4,748 | 5,271 |
| Lease Liabilities | 46,945 | 49,168 | 55,515 |
| Deferred Tax Liability | 178,329 | 230,631 | 236,787 |
| Current Liabilities | 515,466 | 458,294 | 602,368 |
| Provisions | 10,520 | 3,772 | 5,007 |
| Current Tax Liability | 284,088 | 227,366 | 395,188 |
| Lease Liabilities | 8,569 | 8,360 | 6,901 |
| Other Financial Liabilities | 212,288 | 218,795 | 195,271 |
| TOTAL EQUITY AND LIABILITIES | 28,827,358 | 28,813,334 | 28,929,007 |
| Statement of Profit or Loss and Other Comprehensive Income This Quarter Ending 32nd Ashadh | 2083 | 2082 | 2082 |
| Revenue | 1,034,370 | 788,442 | 1,463,066 |
| Revenue from Contract with Customers | 26,726 | 19,011 | 24,066 |
| Finance income | 991,005 | 752,814 | 1,395,025 |
| Dividend Income | 16,466 | 16,466 | 16,181 |
| Other income | 174 | 151 | 27,795 |
| Expenses | (70,945) | (14,090) | (134,122) |
| Employee Benefits | (40,724) | (28,264) | (40,083) |
| Finance Costs | (5,685) | (4,331) | (6,313) |
| Operating and Administrative Expenses | (29,965) | (13,614) | (21,820) |
| Depreciation and Amortisation | (13,068) | (9,601) | (11,722) |
| Impairments | 18,496 | 41,719 | (54,186) |
| Profit Before Tax | 963,425 | 774,352 | 1,328,944 |
| Income Taxes | (284,088) | (227,366) | (394,612) |
| Defered Tax Expenses/Income | - | - | - |
| Net Profit | 679,337 | 546,986 | 934,332 |
| Other Comprehensive Income | |||
| Gain/(Loss) on revaluation of Financial Assets (Net of Tax) | (136,401) | (14,363) | (212,200) |
| Total Comprehensive Income | 542,936 | 532,624 | 722,132 |
| Basic Earning per share (in Rs.) (Annualised) | 2.73 | 2.93 | 3.80 |
| Diluted Earning per share (in Rs.) (Annualised) | 2.73 | 2.93 | 3.80 |
| Market value per share ( in Rs.) | 284.70 | 277.00 | 292.61 |
| Price Earning Ratio | 104.47 | 94.68 | 76.92 |
| Current Ratio | 30.74 | 35.72 | 28.69 |
Return on Assets (%) (Annualised) 2.36% 2.53% 3.23%
| Net worth per share (in Rs.) | 112.65 | 112.61 | 114.13 |
| Total Assets per share (in Rs.) | 115.64 | 115.59 | 117.79 |
Notes
1. Above figures are subject to change upon instructions of statutory auditors .
2. Company has estimated impairment based on the risk assesment on its investment .
3. The coupon rates approximately reflects the effective interest rate as there are no other incremental costs of charges
4. Staff Bonus, included in the heading "Employee Benefits", is subject to approval from Government of Nepal .
5. Previous year's figures have been regrouped/rearranged whenever necessary to make them comparable with the current year's classification/disclosure .
Securities Registration and Issue Regulations, 2073, Schedule-14 (Related to Rule 26, Sub-rule (1))
Hydroelectricity Investment and Development Company Limited's Report for the Fourth Quarter of Fiscal Year 2082/83
1. Financial Statements
The quarterly Balance Sheet, Profit and Loss Statement, and key financial ratios are attached herewith.
| During this period, the company paid a total remuneration of Rs. | 32,17,417 | 20,88,000 | |||||
| 2. Management Analysis | |||||||
| (A) Out of the approved loan and equity investment of Rs. | 65 | 87 | 48 | 16 | 84 | 49 | 03 |
| (B) Out of the loans disbursed by the company to hydroelectricity projects, Rs. | 8 | 56 | 4 | 46 | 3 | 86 | |
(C) The company's profit before tax decreased by 27.50 percent compared to the same period last year, earning Rs. 96 crore 34 lakh. The profit decreased due to a widespread drop in bank interest rates during this period, which negatively affected the returns on the company's investments.
3. Details Regarding Legal Proceedings
During this period, no information has been received regarding any lawsuit filed against the company or its promoters or directors in connection with the company's business activities.
4. Analysis of the Corporate Body's Share Transactions
Details of the company's share transactions during the quarterly period:
Maximum Price (Rs.) Minimum Price (Rs.) Closing Price (Rs.) Total Days Traded Total Transactions Number of Traded Shares Turnover Amount (Rs.)
288.6 245 284.70 64 18,337 39,31,991 1,04,58,38,605.30
5. Problems and Challenges
(A) Mobilizing financial resources from other alternative financial instruments to increase investments as per the mandate of the company's Memorandum and Articles of Association remains challenging.
(B) As the company is a specialized entity investing in hydropower and renewable energy sectors, expanding investments naturally calls for more alertness and caution in risk management.
(C) Along with the growth of the company's business, there is a need to continuously pursue institutional strengthening and capacity development.
6. Corporate Governance
Management remains committed to maintaining corporate governance in the company. To streamline company operations, the Board of Directors has approved and implemented policies and guidelines including the Corporate Governance Directives, 2079 and Internal Control System, 2079, to mitigate various risks. For efficient execution and enhancing governance, committees such as the Risk Management Committee, Audit Committee, Human Resources and Remuneration Management Committee, and Asset and Liability Management Committee have been arranged under the Board of Directors. In addition, work is being carried out in accordance with prevailing laws, directives received from regulatory bodies, and auditor suggestions.
7. Declaration by the Chief Executive Regarding Truth and Accuracy
I personally take responsibility for the accuracy of the information and statements mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge and belief, the statements mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed. The statements are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.