कालिञ्चोक हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरण सार्वजनिकKalinchock Hydropower Publishes Q4 Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
Unaudited Financial Results (Quarterly)
4th Quarter of financial Year 2082/83
Balance Sheet as on Ashadh 32, 2083 (Unaudited)
Particulars Current Quarter Ending Ashadh 32, 2083 Previous Quarter Ending Chaitra 30, 2082 Corresponding Previous Year Quarter Ending Ashad 32, 2082
ASSETS
| Non-Current Assets | |||
| Property, Plant and Equipment | 2,486,606 | 2,788,041 | 3,460,840 |
| Intangible Assets Under Development | 1,201,221,698 | 1,016,232,687 | 821,236,814 |
| Intangible Assets Under IFRIC 12 | 60,061,085 | 50,811,634 | 41,061,841 |
| Trade and Other Receivables | 27,897,599 | 27,880,710 | 15,365,143 |
| Total Non-Current Assets | 1,291,666,988 | 1,097,713,073 | 881,124,638 |
| Current Assets | |||
| Trade and Other Receivables | 73,758,870 | 95,233,690 | 80,298,011 |
| Cash and Cash Equivalents | 8,499,319 | 14,223,228 | 7,791,403 |
| Current Tax Assets | - | - | 152,469 |
| Total Current Assets | 82,258,189 | 109,456,918 | 88,241,883 |
| TOTAL ASSETS | 1,373,925,178 | 1,207,169,991 | 969,366,521 |
EQUITY AND LIABILITIES
| Equity | |||
| Share Capital | 550,000,000 | 412,500,000 | 330,000,000 |
| Staff Share | - | 1,650,000 | - |
| Retained Earnings and Reserves | 34,688,175 | 28,624,814 | 21,406,683 |
| Total Equity | 584,688,175 | 442,774,814 | 351,406,683 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Loans and Borrowings | 645,948,622 | 645,948,622 | 539,624,024 |
| Trade and Other Payables | 25,783,317 | 17,677,516 | 16,152,052 |
| Total Non-Current Liabilities | 671,731,938 | 663,626,137 | 555,776,076 |
| Current Liabilities | |||
| Loans and Borrowings | - | - | 16,275,000 |
| Lease Liabilities | 557,286 | 557,286 | 567,252 |
| Trade and Other Payables | 116,947,779 | 100,211,753 | 45,341,510 |
| Total Current Liabilities | 117,505,065 | 100,769,039 | 62,183,762 |
| Total Liabilities | 789,237,003 | 764,395,177 | 617,959,837 |
| TOTAL EQUITY AND LIABILITIES | 1,373,925,178 | 1,207,169,991 | 969,366,521 |
Unaudited Statement of Profit or Loss and Other Comprehensive Income
For the year ended 32nd Ashadh 2083 (16th July, 2026)
| Particulars Current Quarter Ending Ashadh | 32, | 2083 | 30, | 2082 | 32, | 2082 |
| Revenue From Operations | - | - | - | |||
| Other Income | 16,014 | 11,509 | 1,154,334 |
As per IFRIC 12
| Construction Revenue as per IFRIC 12 | 194,238,461 | 50,526,511 | 518,253,152 |
| Construction Expenses as per IFRIC 12 | (184,989,011) | (48,120,487) | (493,574,431) |
| Total Income | 9,265,464 | 2,417,534 | 25,833,056 |
| Operating Expenses | - | - | - |
| Employee Benefit Expenses | - | - | - |
| Administrative Expenses | 2,900,669 | 932,469 | 1,168,635 |
| Depreciation, Amortization & Impairment of Assets | 301,435 | 301,435 | 1,250,853 |
| Finance Costs | - | - | 72,091 |
| Total Expenditure | 3,202,104 | 1,233,904 | 2,491,579 |
| Profit/(Loss) Before Tax | 6,063,361 | 1,183,630 | 23,341,477 |
| Income Tax Expense | - | - | - |
| Profit/(Loss) from continuing operations | 6,063,361 | 1,183,630 | 23,341,477 |
| Profit /(Loss) on Discontinued Operations (Net of tax) | - | - | - |
| Net Profit/(Loss) For The Year | 6,063,361 | 1,183,630 | 23,341,477 |
Notes:
1. The Financial Statements are prepared as per the Nepal Financial Reporting Standards (NFRS).
2. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४ बमोजिमको विवरण (नियम २६ को उपनियम १ सँग सम्बन्धित)
कालिञ्चोक हाइड्रोपावर लिमिटेडका आ.व.२०८२/०८३ को चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण
(क) त्रैमासिक अवधिको वाससात, नाफा/नोक्सान सम्बन्धि विवरण र प्रमुख बित्तिय अनुपातहरु यसै साथ संलग्न गरिएको छ ।
(ख) प्रमुख वित्तिय अनुपातहरु
प्रति शेयर आम्दानी (रु.) १.१० पि/इ रेसियो (बजार मूल्य आधारमा) ८३०.८९
प्रति शेयर बजार मूल्य (रु.) ९१६ प्रति शेयर नेटवर्थ (रु.) १०६.३१
प्रति शेयर कुल सम्पतिको मूल्य २४९.८० तरलता अनुपात ०.७०
(ग) सम्बन्धित पक्षसंगको कारोबार
यस अवधिमा सम्बन्धीत पक्षहरु संग कुनै कारोवार नरहेको ।
२. व्यवस्थापकीय विश्लेषण
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमूख कारण सम्बन्धी विवरण : संस्थाको जलविद्युत आयोजना निर्माण सम्पन्न भैसकेको छ । माथि उल्लेखित आम्दानी NFRS को IFRIC-12 को समायोजनबाट सिर्जना भएको हो । संस्थाको चालु सम्पत्ती गत त्रैमासिक अवधिको अन्त्यमा भन्दा २५% ले घटेको र चालु दायीत्व १७% ले बढेको छ ।
(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : संस्थाको दोलखा जिल्ला स्थित "साँगु (सोरुन) खोला जलविद्युत आयोजना (५ मेगावाट)" को निर्माण कार्य सम्पन्न भई परिक्षण कार्य भैरहेको छ । व्यवसायिक योजना अनुरुप नै कामहरु भइरहेका छन् ।
(ग) विगतको अनुभवबाट, संगठित संस्थाले वा संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्नसक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : सो नभएको ।
३. कानुनी कारबाही सम्बन्धि विवरण
(क) यस अवधिमा कम्पनीले वा कम्पनी विरुद्धमा कम्पनीको व्यवसायिक कारोवार सम्बन्धमा कुनै पनि मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन ।
(ख) यस अवधिमा कम्पनीका संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालक विरुद्धमा कुनै पनि मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण
धितोपत्र बजारमा संस्थाको शेयर कारोबार नियमानुसार सामान्य प्रकृयाबाट नै भएको छ ।
५. समस्या तथा चुनौती
विद्यमान अवस्थामा कुनै समस्या र चुनौतीहरु नदेखिएको तथापी कम्पनीमा आइपर्ने चुनौती तथा समस्याहरुका बारे संचालक समितिले उचीत समयमा नै विश्लेषण तथा छलफल गरि रणनीति बनाई सो को निराकरणको उपायहरु अवलम्बन गर्ने गरेको छ ।
६. संस्थागत सुशासन
कम्पनीले आर्थिक कारोबारलाई आर्थिक विनियम अनुसार र प्रशासनिक कार्यलाई व्यवस्थित गर्न कर्मचारि विनियम बनाइ सोही वमोजिम कार्यान्वयन गरिएको छ । साथै सम्पूर्ण कार्यलाई थप व्यवस्थित र पारदर्शी वनाउन आन्तरिक र बाह्य लेखा परीक्षण कार्यलाई नियमित गरिएको छ ।
७. सत्य तथ्यता सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धताका सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै, म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Unaudited Financial Results (Quarterly)
4th Quarter of financial Year 2082/83
Balance Sheet as on Ashadh 32, 2083 (Unaudited)
Particulars Current Quarter Ending Ashadh 32, 2083 Previous Quarter Ending Chaitra 30, 2082 Corresponding Previous Year Quarter Ending Ashad 32, 2082
ASSETS
| Non-Current Assets | |||
| Property, Plant and Equipment | 2,486,606 | 2,788,041 | 3,460,840 |
| Intangible Assets Under Development | 1,201,221,698 | 1,016,232,687 | 821,236,814 |
| Intangible Assets Under IFRIC 12 | 60,061,085 | 50,811,634 | 41,061,841 |
| Trade and Other Receivables | 27,897,599 | 27,880,710 | 15,365,143 |
| Total Non-Current Assets | 1,291,666,988 | 1,097,713,073 | 881,124,638 |
| Current Assets | |||
| Trade and Other Receivables | 73,758,870 | 95,233,690 | 80,298,011 |
| Cash and Cash Equivalents | 8,499,319 | 14,223,228 | 7,791,403 |
| Current Tax Assets | - | - | 152,469 |
| Total Current Assets | 82,258,189 | 109,456,918 | 88,241,883 |
| TOTAL ASSETS | 1,373,925,178 | 1,207,169,991 | 969,366,521 |
EQUITY AND LIABILITIES
| Equity | |||
| Share Capital | 550,000,000 | 412,500,000 | 330,000,000 |
| Staff Share | - | 1,650,000 | - |
| Retained Earnings and Reserves | 34,688,175 | 28,624,814 | 21,406,683 |
| Total Equity | 584,688,175 | 442,774,814 | 351,406,683 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Loans and Borrowings | 645,948,622 | 645,948,622 | 539,624,024 |
| Trade and Other Payables | 25,783,317 | 17,677,516 | 16,152,052 |
| Total Non-Current Liabilities | 671,731,938 | 663,626,137 | 555,776,076 |
| Current Liabilities | |||
| Loans and Borrowings | - | - | 16,275,000 |
| Lease Liabilities | 557,286 | 557,286 | 567,252 |
| Trade and Other Payables | 116,947,779 | 100,211,753 | 45,341,510 |
| Total Current Liabilities | 117,505,065 | 100,769,039 | 62,183,762 |
| Total Liabilities | 789,237,003 | 764,395,177 | 617,959,837 |
| TOTAL EQUITY AND LIABILITIES | 1,373,925,178 | 1,207,169,991 | 969,366,521 |
Unaudited Statement of Profit or Loss and Other Comprehensive Income
For the year ended 32nd Ashadh 2083 (16th July, 2026)
| Particulars Current Quarter Ending Ashadh | 32, | 2083 | 30, | 2082 | 32, | 2082 |
| Revenue From Operations | - | - | - | |||
| Other Income | 16,014 | 11,509 | 1,154,334 |
As per IFRIC 12
| Construction Revenue as per IFRIC 12 | 194,238,461 | 50,526,511 | 518,253,152 |
| Construction Expenses as per IFRIC 12 | (184,989,011) | (48,120,487) | (493,574,431) |
| Total Income | 9,265,464 | 2,417,534 | 25,833,056 |
| Operating Expenses | - | - | - |
| Employee Benefit Expenses | - | - | - |
| Administrative Expenses | 2,900,669 | 932,469 | 1,168,635 |
| Depreciation, Amortization & Impairment of Assets | 301,435 | 301,435 | 1,250,853 |
| Finance Costs | - | - | 72,091 |
| Total Expenditure | 3,202,104 | 1,233,904 | 2,491,579 |
| Profit/(Loss) Before Tax | 6,063,361 | 1,183,630 | 23,341,477 |
| Income Tax Expense | - | - | - |
| Profit/(Loss) from continuing operations | 6,063,361 | 1,183,630 | 23,341,477 |
| Profit /(Loss) on Discontinued Operations (Net of tax) | - | - | - |
| Net Profit/(Loss) For The Year | 6,063,361 | 1,183,630 | 23,341,477 |
Notes:
1. The Financial Statements are prepared as per the Nepal Financial Reporting Standards (NFRS).
2. The Unaudited Financial figures are subject to change from external auditors and regulatory authorities.
Statement pursuant to Schedule 14 of Securities Registration and Issue Regulations, 2073 (Related to Sub-regulation 1 of Regulation 26)
Kalinchowk Hydropower Limited's Fourth Quarter Statement for F.Y. 2082/083
1. Financial Statements
(a) The Balance Sheet, Profit/Loss statement, and key financial ratios of the quarterly period are attached herewith.
(b) Key Financial Ratios
Earnings Per Share (Rs.) 1.10 P/E Ratio (Based on Market Price) 830.89
Market Value Per Share (Rs.) 916 Net Worth Per Share (Rs.) 106.31
Total Assets Per Share 249.80 Liquidity Ratio 0.70
(c) Related Party Transactions
There were no transactions with related parties during this period.
2. Management Analysis
(a) Statement regarding key reasons for changes, if any, in the institution's inventory/reserves, income, and liquidity during the quarterly period: The construction of the institution's hydropower project has been completed. The income mentioned above has been generated from adjustments under IFRIC-12 of NFRS. The current assets of the institution have decreased by 25% and current liabilities have increased by 17% compared to the end of the previous quarterly period.
(b) Analytical statement of management regarding business plans for the upcoming period: The construction work of the "Sangu (Sorun) Khola Hydropower Project (5 MW)" located in Dolakha district of the institution has been completed and testing work is underway. Works are proceeding in accordance with the business plan.
(c) Analytical statement regarding events, circumstances, etc., from past experience, that may materially affect the institution or the institution's inventory/reserves, profit, or cash flow: None.
3. Statement Regarding Legal Proceedings
(a) No lawsuits have been filed by or against the company regarding the commercial transactions of the company during this period to our knowledge.
(b) No lawsuits have been filed by or against the company's promoters or directors during this period to our knowledge.
4. Analysis of Company's Share Transactions
Share transactions of the institution in the securities market have proceeded through normal regular processes.
5. Problems and Challenges
Although no problems and challenges are seen in the current situation, the Board of Directors analyzes and discusses challenges and problems that may arise in the company in a timely manner, forms strategies, and adopts measures to address them.
6. Corporate Governance
Financial transactions are conducted in accordance with financial regulations, and employee regulations have been framed and implemented accordingly to manage administrative work. Additionally, internal and external audits have been regularized to make overall operations more organized and transparent.
7. Declaration by the Chief Executive Officer Regarding Truthfulness and Accuracy
I personally take responsibility for the accuracy of the information and details mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make well-informed decisions have been concealed.