जोशी हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणJoshi Hydropower Q4 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 20, 2026
Joshi Hydropower Development Co. Ltd
Statement of Financial Position
as at Ashar 32, 2083 (16 July, 2026)
| Particulars | F. Y. 2082/083 (Up to 4th Quarter) | F. Y. 2082/083 (Up to 3rd Quarter) |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Net Fixed Assets | 433,187,775 | 439,050,846 |
| Financial Assets | ||
| Investments | - | - |
| Other non-current Assets | - | - |
| Total Non-Current Assets | 433,187,775 | 439,050,846 |
| Current Assets | ||
| Advance, Loan and Deposits | 7,273,544 | 3,379,178 |
| Cash and Bank Balance | 1,930,029 | 2,390,123 |
| Total Current Assets | 9,203,572 | 5,769,302 |
| Total Assets | 442,391,347 | 444,820,147 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 612,810,000 | 612,810,000 |
| Retained Earnings | (214,916,424) | (208,577,504) |
| Total Equity | 397,893,576 | 404,232,496 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Loan | - | - |
| Total Non-Current Liabilties | - | - |
| Current Liabilities | ||
| Trade and Other Payables | 44,497,771 | 40,587,651 |
| Short Term Borrowings | - | - |
| Total Current Liabilities | 44,497,771 | 40,587,651 |
| Total Equity & Libilities | 442,391,347 | 444,820,147 |
Statement of Profit or Loss and Other Comprehensive Income
for the Period ended Ashar 32, 2083 (16 July, 2026)
| Particulars | F. Y. 2082/083 (Up to 4th Quarter) | F. Y. 2082/083 (Up to 3rd Quarter) |
|---|---|---|
| Income from Power Sales | 8,851,532 | 4,866,787 |
| Less: Project Expenses | 13,667,726 | 5,196,854 |
| Less: Royalty Expenses | 527,130 | 447,434 |
| Gross Profit | (5,343,324) | (777,500) |
| Add: Other Income | - | - |
| Less: Operating Expenses | ||
| Administrative Expenses | 11,430,001 | 7,629,876 |
| Operating Profit | (16,773,324) | (8,407,376) |
| Non Operating Expenses | ||
| Financial Cost | - | 7,890,100 |
| Depreciation | 23,278,134 | 17,415,063 |
| Profit Before Tax & Bonus | (40,051,458) | (33,712,538) |
| Provison For Bonus | - | - |
| Profit/(Loss) Before Tax | (40,051,458) | (33,712,538) |
| Current Tax | - | - |
| Deferred Tax | - | - |
| Profit After Tax | (40,051,458) | (33,712,538) |
| Provision for Staff Bonus | - | - |
| Profit Loss after Bonus | (40,051,458) | (33,712,538) |
| Current Tax | - | - |
| Profit After Tax | (40,051,458) | (33,712,538) |
Profit / (Loss) Appropriation
| Profit / (Loss) for the period | (40,051,458) | (33,712,538) |
| Profit / (Loss) upto previous period | (204,935,105) | (204,935,105) |
| Add: Right Share Application Money | 24,141,000 | 24,141,000 |
| Add: Auction Share Premium Reserve | 30,070,139 | 30,070,139 |
| Less: Application Money Transferred to Equity | (24,141,000) | (24,141,000) |
| Less: Dividend Paid | - | - |
| Less: Cash for Dividend Tax | - | - |
| Balance Carried to Retained Earnings | (214,916,424) | (208,577,504) |
धितोपत्र दर्ता तथा निष्काशन नियमावली
२०७३ को अनुसूची-१४, नियम २६ को उपनियम(१) सँग सम्बन्धित
आ. ब. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण
(क) त्रैमासिक अवधिको बासलात नाफा नोक्सान विवरण :
यस त्रैमासिक अवधिसम्मको अपरिस्कृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ ।
| (ख) प्रमुख वित्तीय अनुपातहरु/परिसूचकहरुः | ||
| प्रतिशेयर आम्दानी | (६.५४) | (३९.१५) |
| प्रति शेयर नेटवर्थ | ६४.९३ | २०.६८ |
प्रति शेयर कुल सम्पत्तिको मूल्य ७२.१९
२. व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धि विवरण :
यस त्रैमासिक अवधिमा आयोजनाको दुई वटा मेशिन मध्ये एउटा पूर्णरुपमा बिग्रन गई संचालन हुन नसकेको तथा अर्को मेशिनमा समेत समस्या आई न्यूनमात्रामा मात्र संचालन भएकोले विद्युत उत्पादन घट्न गएको ।
(ख) व्यवस्थापनको विश्लेषणात्मक विवरण :
आगामी अवधिमा 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 अबरोध 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 कारोवार सम्बन्धि विश्लेषण :
(क) शेयरको मूल्य तथा कारोवार बजारले निर्धारण गर्ने हुँदा यस संस्थाको व्यवस्थापन शेयर मूल्य तथा कारोवार 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, कारोवार भएको कूल दिन तथा कारोवार संख्या :
नेपाल स्टक एक्सचेञ्जको वेबसाईट www.nepalstock.com.np अनुसार
शेयरको अधिक्तम् मूल्य २९८.००
शेयरको न्यूनतम् मूल्य २५०.१०
शेयरको अन्तिम मूल्य २५५.९०
कारोबार भएको कूल संख्या ९१५५०
कारोबार भएको कूल दिन ६४
५. समस्या तथा चुनौती :
(क) परियोजना स्थलमा बाढि तथा पहिरोको जोखिम तथा परियोजना स्थलभित्र मेशिनमा आउने समस्याहरु ।
(ख) पावर हाउस र इन्टेकमा आउन सक्ने समस्याहरु ।
६. संस्थागत सुशासन :
प्रचलित कानून बमोजिमका प्रकृया पुर्याई कम्पनीको संस्थागत सुशा'न कायम गर्ने ।
७. सत्य तथ्यता सम्बन्धमा अध्यक्षको/कार्यकारी प्रमुखको उद्घोषणा :
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसुचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाईएको छैन भन्ने कुरा उद्घोषण गर्दछु ।
Joshi Hydropower Development Co. Ltd
Statement of Financial Position
as at Ashar 32, 2083 (16 July, 2026)
| Particulars | F. Y. 2082/083 (Up to 4th Quarter) | F. Y. 2082/083 (Up to 3rd Quarter) |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Net Fixed Assets | 433,187,775 | 439,050,846 |
| Financial Assets | ||
| Investments | - | - |
| Other non-current Assets | - | - |
| Total Non-Current Assets | 433,187,775 | 439,050,846 |
| Current Assets | ||
| Advance, Loan and Deposits | 7,273,544 | 3,379,178 |
| Cash and Bank Balance | 1,930,029 | 2,390,123 |
| Total Current Assets | 9,203,572 | 5,769,302 |
| Total Assets | 442,391,347 | 444,820,147 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 612,810,000 | 612,810,000 |
| Retained Earnings | (214,916,424) | (208,577,504) |
| Total Equity | 397,893,576 | 404,232,496 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Loan | - | - |
| Total Non-Current Liabilties | - | - |
| Current Liabilities | ||
| Trade and Other Payables | 44,497,771 | 40,587,651 |
| Short Term Borrowings | - | - |
| Total Current Liabilities | 44,497,771 | 40,587,651 |
| Total Equity & Libilities | 442,391,347 | 444,820,147 |
Statement of Profit or Loss and Other Comprehensive Income
for the Period ended Ashar 32, 2083 (16 July, 2026)
| Particulars | F. Y. 2082/083 (Up to 4th Quarter) | F. Y. 2082/083 (Up to 3rd Quarter) |
|---|---|---|
| Income from Power Sales | 8,851,532 | 4,866,787 |
| Less: Project Expenses | 13,667,726 | 5,196,854 |
| Less: Royalty Expenses | 527,130 | 447,434 |
| Gross Profit | (5,343,324) | (777,500) |
| Add: Other Income | - | - |
| Less: Operating Expenses | ||
| Administrative Expenses | 11,430,001 | 7,629,876 |
| Operating Profit | (16,773,324) | (8,407,376) |
| Non Operating Expenses | ||
| Financial Cost | - | 7,890,100 |
| Depreciation | 23,278,134 | 17,415,063 |
| Profit Before Tax & Bonus | (40,051,458) | (33,712,538) |
| Provison For Bonus | - | - |
| Profit/(Loss) Before Tax | (40,051,458) | (33,712,538) |
| Current Tax | - | - |
| Deferred Tax | - | - |
| Profit After Tax | (40,051,458) | (33,712,538) |
| Provision for Staff Bonus | - | - |
| Profit Loss after Bonus | (40,051,458) | (33,712,538) |
| Current Tax | - | - |
| Profit After Tax | (40,051,458) | (33,712,538) |
Profit / (Loss) Appropriation
| Profit / (Loss) for the period | (40,051,458) | (33,712,538) | |
| Profit / (Loss) upto previous period | (204,935,105) | (204,935,105) | |
| Add: Right Share Application Money | 24,141,000 | 24,141,000 | |
| Add: Auction Share Premium Reserve | 30,070,139 | 30,070,139 | |
| Less: Application Money Transferred to Equity | (24,141,000) | (24,141,000) | |
| Less: Dividend Paid | - | - | |
| Less: Cash for Dividend Tax | - | - | |
| Balance Carried to Retained Earnings | (214,916,424) | (208,577,504) | |
| Securities Registration and Issue Regulations | |||
| Related to Schedule-14, Rule | 26, | (1) | 2073 |
Fourth Quarter Report of F.Y. 2082/083
1. Financial Statements
(a) Balance Sheet and Profit and Loss statement of the quarterly period:
The un-audited Balance Sheet and Profit and Loss statement up to this quarterly period have been submitted herewith.
| (b) Key financial ratios / indicators: | ||
| Earnings Per Share | (6.54) | (39.15) |
| Net Worth Per Share | 64.93 | 20.68 |
Total Assets Value Per Share 72.19
2. Managerial Analysis:
(a) Details regarding the major reasons for any changes in the institution's inventory, income, and liquidity during the quarter:
During this quarter, out of the two machines of the project, one was completely damaged and could not operate, and the other machine also faced issues resulting in minimal operation, which led to a decrease in electricity generation.
(b) Analytical details of management:
It is requested to note that the company management is committed to moving forward working in the best interest of all shareholders in the coming period.
3. Details Regarding Legal Proceedings:
(a) No lawsuit has been filed by or against the corporate body during this period.
(b) If any lawsuit has been filed by or against the promoter or director of the corporate body regarding defiance of prevailing rules or criminal obstruction: Not brought to the knowledge of the company.
(c) No lawsuit has been filed against any institution or director regarding financial obstruction.
4. Analysis Regarding Share Transactions of the Corporate Body:
(a) As share prices and transactions are determined by the market, the management of this institution remains neutral towards share price and transactions. However, the institution has provided the notices and information required to be provided to investors and concerned bodies in accordance with prevailing laws.
(b) Maximum, minimum, closing price of shares, total transaction days, and total transaction volume during this quarterly period:
According to the Nepal Stock Exchange website www.nepalstock.com.np
Maximum Share Price 298.00
Minimum Share Price 250.10
Closing Share Price 255.90
Total Transaction Volume 91550
Total Transaction Days 64
5. Problems and Challenges:
(a) Risk of floods and landslides at the project site, and problems arising in machines within the project site.
(b) Problems that may arise in the powerhouse and intake.
6. Corporate Governance:
To maintain corporate governance of the company by following the procedures as per prevailing law.
7. Declaration by Chairman / Chief Executive Regarding Truthfulness and Accuracy:
I am personally responsible for the accuracy of the information and details mentioned in this report up to this date. Furthermore, to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and I declare that no details, notices, or information necessary for investors to make informed decisions have been concealed.