झापा इनर्जीको चौथो त्रैमासिक वित्तीय विवरण सार्वजनिकJhapa Energy Publishes Q4 Financial Report
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
आ.व. २०८०/०८१ को चौथो त्रैमासिक विवरण
Statement of Financial Position
Particulars As on Ashadh 31, 2081 Unaudited As on Chaitra 30, 2080 Unaudited As on Ashadh 31, 2080 Audited
ASSETS
| Non-Current Assets: | |||
| Property, Plant & Equipment | 785,702,475 | 796,574,832 | 822,329,199 |
| Financial Assets | |||
| Investment in Subsidiary | 20,000,000 | 20,000,000 | 20,000,000 |
| Other Non Current Assets | 1,378,168 | 708,168 | 708,168 |
| Total Non-Current Assets | 807,080,643 | 817,283,000 | 843,037,367 |
| Current Assets | |||
| Inventories | 6,053,272 | 6,100,372 | 2,633,710 |
| Financial Assets | |||
| Trade Receivables | 12,284,035 | 19,627,779 | 12,327,696 |
| Cash and Cash Equivalents | 5,591,042 | 749,210 | 64,406 |
| Other Current Assets | 7,055,731 | 1,693,732 | 2,516,954 |
| Current Tax Assets (Net) | 1,525 | 1,525 | 666 |
| Total Current Assets | 30,985,606 | 28,172,618 | 17,543,432 |
| Total Assets | 838,066,249 | 845,455,618 | 860,580,799 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 380,190,000 | 380,190,000 | 285,142,500 |
| Other Equity | 7,389,021 | 8,969,240 | (4,673,713) |
| Total Equity | 387,579,021 | 389,159,240 | 280,468,787 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 399,928,666 | 412,088,366 | 452,768,565 |
| Other Financial Liabilities | 683,764 | 503,764 | 474,131 |
| Total Non-Current Liabilities | 400,612,430 | 412,592,130 | 453,242,696 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 45,709,204 | 41,930,000 | 120,661,433 |
| Trade Payables | - | - | 344,741 |
| Other Financial Liabilities | 3,553,464 | 1,514,687 | 5,217,443 |
Provisions 113,000 - 56,500
| Other Liabilities | 499,129 | 259,560 | 589,199 | |||
| Total Current Liabilities | 49,874,798 | 43,704,248 | 126,869,316 | |||
| Total Liabilities | 450,487,228 | 456,296,378 | 580,112,012 | |||
| Total Equity & Liabilities | 838,066,249 | 845,455,618 | 860,580,799 | |||
| Statement of Profit or Loss | ||||||
| Particulars For The Quarter Ended Ashadh | 31, | 2081 | 30, | 2080 | 31, | 2080 |
| Revenue | ||||||
| Revenue from Sale of Electricity | 104,712,105 | 81,683,379 | 91,059,475 | |||
| Cost of Sales | ||||||
| Generation Expenses | 12,968,357 | 9,266,703 | 12,845,816 | |||
| Gross profit | 91,743,748 | 72,416,676 | 78,213,659 | |||
| Depreciation | 36,841,378 | 25,754,367 | 37,056,125 | |||
| Administrative & Other Operating Expenses | 9,191,211 | 6,814,046 | 7,450,643 | |||
| Profit from Operation | 45,711,159 | 39,848,262 | 33,706,891 | |||
| Other Income | 2,225,000 | 2,200,000 | - | |||
| Finance Income | 5,729 | 5,728 | 4,441 | |||
| Finance Costs | 33,284,691 | 25,991,575 | 53,424,566 | |||
| Profit Before Tax | 14,657,196 | 16,062,415 | (19,713,235) | |||
| Current Tax | - | - | - | |||
| Profit After Tax | 14,657,196 | 16,062,415 | (19,713,235) | |||
| (धितोपत्र दर्ता तथा निष्काशन नियमावली, | २०७३ | २६ | १ | |||
(नियम २६ को उपनियम (१) संग सम्बन्धित)
१. वित्तीय विवरण
क) आ. व. २०८१/८२ को चौथो त्रैमासिकको अपरिस्कृत वित्तीय विवरण, तुलनात्मक वित्तीय विवरण र वित्तीय अनुपातहरु यसै प्रतिवेदन साथ प्रकाशित गरिएको छ ।
ख) यस कम्पनीको शत प्रतिशत स्वामित्व रहेको झापा एग्रो इण्डष्ट्रिज प्रा. लि संग भएको सम्झौता बमोजिम यस चौथो त्रैमासिकको अवधिसम्ममा जग्गा लिज भाडा बापत रु. ४,००,०००/- यस कम्पनीले खर्च लेखाङ्कन गरेको छ ।
ग) प्रमुख वित्तीय सूचकहरु:
| क्र.सं. विवरण यस त्रैमासिकको अन्त्यसम्मको अघिल्लो त्रैमासिकको अन्त्यसम्मको अघिल्लो आ.व. को यसै त्रैमासिकको अन्त्यसम्मको | |||
| १ प्रति शेयर आम्दानी (रु.) वार्षिकीकृत | ३.८६ | ५.६३ | (६.९१) |
| २ प्रति शेयर नेटवर्थ (रु.) | १०१.९४ | १०२.३६ | ९८.३६ |
| ३ प्रति शेयर सम्पत्ती मूल्य (रु.) | २२०.४३ | २२२.३८ | ३०१.८१ |
| ४ तरलता अनुपात | ०.६२ | ०.६४ | ०.१४ |
| ५ पी. ई रेसियो वार्षिकीकृत | २६३.२८ | २३२.३८ | - |
२. व्यवस्थापकीय विश्लेषण:
क) यस कम्पनी र नेपाल विद्युत प्राधिकरण बीच सम्पन्न विद्युत खरिद बिक्री सम्झौता (PPA) अनुसार प्रति युनिट ७.३० का दरले नेपाल विद्युत प्राधिकरणलाई निरन्तर विद्युत बिक्री गर्दै आएको छ ।
ख) यस कम्पनीले आफ्नो स्वामित्वमा १० बिघा १७ कठ्ठा १८.५ धुर र यस कम्पनीको शत प्रतिशत स्वामित्व रहेको झापा एग्रो इण्डष्ट्रिज प्रा. लि. को नाममा १० बिघा १३ कठ्ठा ११ धुर गरी जम्मा २१ बिघा ११ कठ्ठा ९.५ धुर जग्गा खरिद गरी शिवसताक्षी, झापामा १० मे.वा. क्षमताको ग्रीडमा आवद्ध सौर्य विद्युत आयोजना निर्माण गरी संचालन गर्दै आई रहेको छ । यस कम्पनीले चौथौ त्रैमासिक अवधि सम्ममा यस आयोजनाबाट रु.१०,४७,१२,१०५ बराबरको विद्युत बिक्रीबाट आम्दानी गरेको छ ।
ग) यस आयोजनामा जडित ५ MVA क्षमताका २ वटा इन्भर्टर मध्ये जेष्ठ १८, २०८१ गते एउटा इन्भर्टरमा आगलागी भई पूर्ण रुपमा क्षति भएको थियो । क्षतिका कारण आंशिक (५ मे.वा.) उत्पादन अवरुद्ध हुँदा विद्युत बिक्री आम्दानीमा कमी आउन गएको हो । नयाँ खरिद गरी ल्याएको इन्भर्टर जडान गरी हाल पूर्ण रुपमा विद्युत उत्पादन सूचारु भएको जानकारी गराउँदछौं। सो घटनाबाट कम्पनीको सम्पत्तिमा भएको क्षति र विद्युत उत्पादनमा कमीको मूल्याङ्कन भइरहेको र बीमा कम्पनीसँग क्षति बापतको बिमा दाबी गर्ने प्रक्रिया शुरु गरिएको जानकारी गराउँदछौं ।
३. कानुनी कारवाही सम्बन्धी विवरण:
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए :
यस त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर नभएको ।
ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए :
यस सम्बन्धमा जानकारी प्राप्त नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा भएको भए :
यस सम्बन्धमा जानकारी प्राप्त नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:
यस कम्पनी व्यवस्थापनबाट शेयर मूल्यमा असाधारण प्रभाव पर्ने किसिमले कुनै पनि प्रकारको गतिविधिहरु भएको पाइएको छैन । नेपाल स्टक एक्सचेन्ज लिमिटेडको वेबसाइट अनुसार आ. व. २०८१/८२ को चौथो त्रैमासिक अवधिमा शेयर सम्बन्धी कारोबारको विवरण देहाय बमोजिम रहेको छ ।
शेयरको अधिकतम मूल्य (रु.) शेयरको न्यूनतम मूल्य (रु.) शेयरको अन्तिम मूल्य (रु.) कुल कारोबार दिन कुल कारोबार संख्या कुल कारोबार शेयर संख्या
१,९२९ १,००० १,०१५ ६४ २०,८५५ १,३५६,०७९
५. समस्या तथा चुनौती :
विश्वव्यापी तापमान तथा जलवायु परिवर्तनले सौर्य किरण (Solar Insolation) मा फरक पर्न गई विद्युत उत्पादनमा फरक पर्न सक्ने छ । त्यस्तै कम्पनीको दक्ष जनशक्ति कायम राख्ने चुनौतीहरु यस संस्थामा रहेको छ । संस्थामा आई पर्ने आन्तरिक र वाह्य समस्या तथा चुनौतीहरुलाई समय समयमा बस्ने सञ्चालक समितिको बैठकले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
यस कम्पनीले संस्थागत सुशासन, संस्थागत सुशासन अभिवृद्धिका लागि सदैव उच्च प्राथमिकता राख्दै आएको छ । यस कम्पनीलाई नियमनकारी निकायहरुबाट प्राप्त निर्देशन, परिपत्रहरु व्यवस्थापनद्वारा तदारुकताका साथ सम्पादन गरी आएको छ । कम्पनी भित्र सुशासनलाई सुदृढ पार्नका लागि सञ्चालक समिति, लेखापरीक्षण समिति तथा व्यवस्थापनको नियमित बैठकहरु बस्ने र सोको निर्णयहरु कार्यान्वयन गर्दै आइरहेको छ ।
७. सत्य, तथ्यता समबन्धमा कार्यकारी प्रमुखको उद्घोषण:
यस प्रतिवेदनमा प्रस्तुत वित्तीय विवरणहरु कम्पनीद्वारा राखिएको लेखा अनुसार तयार गरिएको छ । मेरो जानकारीमा भए अनुसार यस विवरणमा उल्लेखित सम्पूर्ण विवरणहरु तथ्यको आधारमा तयार गरिएकाले सत्य, तथ्यपूर्ण रहेको र लगानीकर्तालाई सुसूचित गर्दै निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Fourth Quarter Statement of F.Y. 2080/081
Statement of Financial Position
Particulars As on Ashadh 31, 2081 Unaudited As on Chaitra 30, 2080 Unaudited As on Ashadh 31, 2080 Audited
ASSETS
| Non-Current Assets: | |||
| Property, Plant & Equipment | 785,702,475 | 796,574,832 | 822,329,199 |
| Financial Assets | |||
| Investment in Subsidiary | 20,000,000 | 20,000,000 | 20,000,000 |
| Other Non Current Assets | 1,378,168 | 708,168 | 708,168 |
| Total Non-Current Assets | 807,080,643 | 817,283,000 | 843,037,367 |
| Current Assets | |||
| Inventories | 6,053,272 | 6,100,372 | 2,633,710 |
| Financial Assets | |||
| Trade Receivables | 12,284,035 | 19,627,779 | 12,327,696 |
| Cash and Cash Equivalents | 5,591,042 | 749,210 | 64,406 |
| Other Current Assets | 7,055,731 | 1,693,732 | 2,516,954 |
| Current Tax Assets (Net) | 1,525 | 1,525 | 666 |
| Total Current Assets | 30,985,606 | 28,172,618 | 17,543,432 |
| Total Assets | 838,066,249 | 845,455,618 | 860,580,799 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 380,190,000 | 380,190,000 | 285,142,500 |
| Other Equity | 7,389,021 | 8,969,240 | (4,673,713) |
| Total Equity | 387,579,021 | 389,159,240 | 280,468,787 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 399,928,666 | 412,088,366 | 452,768,565 |
| Other Financial Liabilities | 683,764 | 503,764 | 474,131 |
| Total Non-Current Liabilities | 400,612,430 | 412,592,130 | 453,242,696 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 45,709,204 | 41,930,000 | 120,661,433 |
| Trade Payables | - | - | 344,741 |
| Other Financial Liabilities | 3,553,464 | 1,514,687 | 5,217,443 |
Provisions 113,000 - 56,500
| Other Liabilities | 499,129 | 259,560 | 589,199 | |||
| Total Current Liabilities | 49,874,798 | 43,704,248 | 126,869,316 | |||
| Total Liabilities | 450,487,228 | 456,296,378 | 580,112,012 | |||
| Total Equity & Liabilities | 838,066,249 | 845,455,618 | 860,580,799 | |||
| Statement of Profit or Loss | ||||||
| Particulars For The Quarter Ended Ashadh | 31, | 2081 | 30, | 2080 | 31, | 2080 |
| Revenue | ||||||
| Revenue from Sale of Electricity | 104,712,105 | 81,683,379 | 91,059,475 | |||
| Cost of Sales | ||||||
| Generation Expenses | 12,968,357 | 9,266,703 | 12,845,816 | |||
| Gross profit | 91,743,748 | 72,416,676 | 78,213,659 | |||
| Depreciation | 36,841,378 | 25,754,367 | 37,056,125 | |||
| Administrative & Other Operating Expenses | 9,191,211 | 6,814,046 | 7,450,643 | |||
| Profit from Operation | 45,711,159 | 39,848,262 | 33,706,891 | |||
| Other Income | 2,225,000 | 2,200,000 | - | |||
| Finance Income | 5,729 | 5,728 | 4,441 | |||
| Finance Costs | 33,284,691 | 25,991,575 | 53,424,566 | |||
| Profit Before Tax | 14,657,196 | 16,062,415 | (19,713,235) | |||
| Current Tax | - | - | - | |||
| Profit After Tax | 14,657,196 | 16,062,415 | (19,713,235) | |||
(Related to Sub-rule 1 of Rule 26 of Securities Registration and Issue Regulations, 2073) Schedule-14
(Related to Sub-rule (1) of Rule 26)
1. Financial Statements
a) Unaudited financial statements, comparative financial statements, and financial ratios for the fourth quarter of F.Y. 2081/82 have been published along with this report.
b) As per the agreement with Jhapa Agro Industries Pvt. Ltd., which is a 100% subsidiary of this company, land lease rent of Rs. 4,00,000/- up to this fourth quarter period has been accounted as expenses by this company.
c) Key Financial Indicators:
| S.N. Details End of | This Quarter End of | Previous Quarter End of | Previous F.Y. Same Quarter |
|---|---|---|---|
| 1 Earnings Per Share (Rs.) Annualized | 3.86 | 5.63 | (6.91) |
| 2 Net Worth Per Share (Rs.) | 101.94 | 102.36 | 98.36 |
| 3 Total Assets Value Per Share (Rs.) | 220.43 | 222.38 | 301.81 |
| 4 Liquidity Ratio | 0.62 | 0.64 | 0.14 |
| 5 P/E Ratio Annualized | 263.28 | 232.38 | - |
2. Management Analysis:
a) The company has been continuously selling electricity to Nepal Electricity Authority at the rate of Rs. 7.30 per unit as per the Power Purchase Agreement (PPA) concluded between this company and Nepal Electricity Authority.
b) The company owns 10 Bigha 17 Kattha 18.5 Dhur and its 100% owned subsidiary Jhapa Agro Industries Pvt. Ltd. owns 10 Bigha 13 Kattha 11 Dhur, totaling 21 Bigha 11 Kattha 9.5 Dhur land purchased in Shivasatakshi, Jhapa, where a 10 MW grid-connected solar power project was constructed and is being operated. Up to the fourth quarter period, the company earned Rs. 10,47,12,105 from electricity sales from this project.
c) Out of two inverters of 5 MVA capacity installed in this project, one inverter caught fire on Jestha 18, 2081 and was fully damaged. Due to this damage, partial (5 MW) production was interrupted, resulting in a decrease in electricity sales revenue. We inform that after installing a newly purchased inverter, full electricity generation has now been restored. Evaluation of the loss of company assets and loss of electricity generation from the incident is underway, and the process of filing an insurance claim with the insurance company has been initiated.
3. Details Regarding Legal Actions:
a) If any lawsuit was filed by or against the corporate entity during the quarter:
No lawsuit was filed by or against the corporate entity during this quarterly period.
b) If any lawsuit was filed regarding violation of prevailing rules or criminal offense by the promoters or directors of the corporate entity:
No such information received.
c) If any lawsuit was filed regarding financial crime against any promoter or director:
No such information received.
4. Analysis Regarding Share Transactions of the Corporate Entity:
No activities have been found from the company management that would cause an extraordinary impact on share prices. According to the website of Nepal Stock Exchange Limited, the details of share transactions during the fourth quarter of F.Y. 2081/82 are as follows.
Maximum Share Price (Rs.) Minimum Share Price (Rs.) Closing Share Price (Rs.) Total Trading Days Total Transaction Count Total Traded Shares Quantity
1,929 1,000 1,015 64 20,855 1,356,079
5. Problems and Challenges:
Global temperature rise and climate change could cause variations in solar radiation (Solar Insolation), affecting power generation. Likewise, maintaining skilled manpower in the organization remains a challenge. Internal and external problems and challenges faced by the institution are reviewed from time to time in the Board of Directors meetings and necessary implementations are made for their resolution.
6. Corporate Governance:
This company has always placed high priority on corporate governance and its enhancement. Directives and circulars received from regulatory bodies are executed with promptness by management. To strengthen governance within the company, regular meetings of the Board of Directors, Audit Committee, and Management are held and their decisions implemented.
7. Declaration by the Chief Executive Officer on Truthfulness and Accuracy:
The financial statements presented in this report have been prepared according to the accounting records maintained by the company. To the best of my knowledge, all details mentioned in this report have been prepared on the basis of facts and are true and accurate, and no details, notices, or information necessary for investors to make informed decisions have been concealed.