कालिका पावर कम्पनीको चौथो त्रैमासिक वित्तीय विवरणKalika Power Company Q4 Financial Results

Unaudited Financial Results

Fourth Quarter as on 32nd Ashadh, 2083 (16th July, 2026), FY : 2082-83

Unaudited Financial Position (Amount in NPR)

Particulars This Quarter Ending (32.03.2083) Previous Quarter Ending (30.12.2082) Corresponding Previous Quarter Ending (32.03.2082)

EQUITY AND LIABILITIES

Equity & Retained Earnings
Equity Share Capital & Bonus Share	933,949,500	933,949,500	933,949,500
Retained Earnings	235,167,351	219,652,915	125,892,193
Total of Equity & Retained Earnings	1,169,116,850.71	1,153,602,415	1,059,841,693
Non-Current Liabilities
Long Term Borrowings	115,000,000	125,000,000	65,459,162
Total of Non-Current Liabilities :	115,000,000	125,000,000	65,459,162
Current Liabilities
Provisions	3,505,322	1,046,593	3,017,615
Short Term Borrowings	21,681,002	41,219,552	-
Trade Payables & Other Payables	2,251,523	5,287,009	5,233,261
Total of Current Liabilities	27,437,847.50	47,553,154	8,250,876
TOTAL OF EQUITY AND LIABILITIES	1,311,554,698	1,326,155,570	1,133,551,731
ASSETS
Non- Current Assets
Property,Plant & Equipments	970,938,772	980,670,357	1,013,214,156
Capital Work in Progress	-	-	-
Investments	35,220,000	35,220,000	1,220,000
Total of Assets	1,006,158,772	1,015,890,357	1,014,434,156
Current Assets
Prepayments	1,230,088	1,230,088	1,026,316
Advances ,Deposits & Margin	142,060,984	142,840,356	3,484,859
Trade Receivables	33,244,712	22,767,922	35,262,027
Cash and Cash Equivalents	128,860,141	143,426,847	79,344,372
Total Current Assets	305,395,926	310,265,213	119,117,575
TOTAL OF ASSETS	1,311,554,698	1,326,155,570	1,133,551,731

Unaudited Income Statement (Amount in NPR)

Particulars	This Quarter Ending (32.03.2083)	Previous Quarter Ending (30.12.2082) Corresponding	Previous Quarter Ending (32.03.2082)
Revenue from Power Sales	198,583,701	157,485,667	195,936,049
Direct Cost	24,898,633	20,304,226	28,188,606
Gross Profit	173,685,068	137,181,441	167,747,443
Other Income	665,620	575,839	1,431,540
Administrative Expenses	9,824,590	5,809,254	8,667,529
Financial Cost	3,520,301	2,249,617	9,646,237
Depreciation	53,746,158	40,078,941	54,434,303
Profit/(Loss) Before Tax & Employee Benefits	107,259,489	89,619,469	96,430,924
Provision for Employee Benefits(Bonus)	2,103,127	-	1,890,802
Profit/(Loss) Before Tax	105,156,362	89,619,469	94,540,122
Provision for Tax	166,417	143,960	357,885
Profit/(Loss) after Tax	104,989,944	89,475,509	94,182,237
Balance Transferred to Retained Earnings	104,989,944	89,475,509	94,182,237

Particulars This Quarter Ending (32.03.2083) Previous Quarter Ending (30.12.2082) Corresponding Previous Quarter Ending (32.03.2082)

EPS - Basic (Annualised) (प्रति शेयर आम्दानी वार्षिक) 11.24 12.77 10.20

Networth Per Share (प्रति शेयर नेटवर्थ)	125.18	123.52	113.48
Current Ratio (तरलता अनुपात)	11.13	6.52	14.44
Net Assets Value Per Share (प्रति शेयर कुल सम्पत्ती)	140.43	141.99	121.37
P/E Ratio (मूल्य आम्दानी अनुपात)	40.83	40.00	53.81

Note:

The figures are regrouped and rearranged where necessary. The Unaudited Financial figures are subject to change from external auditors and Regulatory Authority.

FOURTH QUARTERLY DISCLOSURE AS OF 2083.03.32 AS PER SECURITIES REGISTRATION AND ISSUANCE REGULATION ANNEXURE-14 (RELATED TO SUB-REGULATION 1 OF REGULATION 26)

1. Financial Statements:

• The Unaudited Financial Statements for the Fourth quarter and key financial ratios have been published along with this report.

• Important Financial Ratios: As attached in the unaudited financial statements.

2. Management Analysis:

• The stock of spare parts of the power plants equipment has been maintained at sufficient.

• Finance cost on term loan of the project does have impact on the company's profitability as it's a major portion of company expenses.

• The Company has focus on the effective and efficient operation of the project.

• Till the quarter end the company has not perceived any significant events that could have effect on the company's financial performance and liquidity.

3. Legal Proceedings

• Case filed by or filed against the company during the quarter, if any: None

• Case filed by or filed against the Company or its Promoter or Director for violation of prevailing regulation or committing the crime offense, if any: None

• Case filed against the Promoter or Director on Financial Crime, if nay: None

4. Analysis of Company Share Transactions:

• KPCL shares were actively traded during the Fourth quarter.

• The major highlights of share transactions during the quarter are as follows:

Maximum Price 535.80 No. of Transactions Days 64

Minimum Price	450.00	4,453
Closing Price	459.00	552,002

5. Problems and Challenges:

Internal

• Optimization and Retention of Skilled human resources.

• Managing the Operational efficiency.

• Managing the fund for Bank installment.

External

• Impact of Global Warming and climate change effects and the amount of rain/snow fall in the project catchment area.

• Inconsistent regulatory and policy level commitment from the government regulatory agencies in the development of hydroelectric project.

• Loss due to a natural disaster-Flood, Earthquake etc.

• Lack of domestic suppliers and vendors for hydropower equipment and spare parts.

• Hydrological Risk.

Strategies

• To maximize generation of power plant with at least maintaining the contract energy of power Purchases Agreement.

• To operate the power plant efficiently and effectively.

• Adequate insurance policies against the losses due to natural disaster.

• Maintenance of stocks of spare part & Equipment.

6. Corporate Governance:

Board of Directors, Audit Committee and Management Team are committed for strengthening good corporate governance within the company. The company has polices, rules & regulations for the proper functioning and c operation of the company.

7. Declaration Managing Director on truth, Tactfulness:

I, the Managing Director of this Company, take the responsibility of accuracy of the information and details mention in the report, hereby declare that the information and details provided in this report are true, based on facts, and complete to the best of my knowledge and the information necessary for taking informed decision by the investors are not concealed.