खानी खोला हाइड्रोपावर कम्पनीको प्रथम त्रैमासिक वित्तीय विवरणKhani Khola Hydropower Company First Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 3, 2026
Khani Khola Hydropower Company Ltd.
Unaudited Financial Statement for the First Quarter Ended 31 Ashwin 2083
Statement of Financial Position as on 31 Ashwin, 2083
Amount in NRS.
| Particulars | This Quarter Ending Ashwin End 2083 | Previous Quarter Ending Ashad End 2083 Corresponding | Previous Year Quarter Ending Ashwin 2082 |
|---|---|---|---|
| Equity and Liabilities | |||
| Equity Share Capital | 931,428,600 | 931,428,600 | 885,493,700 |
| Reserve & Surplus | (85,858,655) | (122,438,355) | (164,824,505) |
| Medium and Long Term Loan | |||
| Long Term Loans | 594,535,382 | 602,140,755 | 716,029,696 |
| Current Liabilities | |||
| Short Term Loans | 29,903 | 29,903 | 29,903 |
| Trade and Other Payables | 51,379,888 | 51,225,100 | 78,622,038 |
| Equity and Liabilities | 1,491,515,118 | 1,462,386,002 | 1,515,350,831 |
| Assets | |||
| Non Current Assets | |||
| Property, Plant & Equipments | 986,453,695 | 958,760,850 | 980,859,735 |
| Investment | 8,000 | 8,000 | 8,000 |
| Current Assets | |||
| Advances, Deposits & Receivables | 455,931,972 | 476,812,921 | 503,407,973 |
| Cash & Cash Equivalents | 49,121,452 | 26,804,232 | 31,075,123 |
| Total Assets | 1,491,515,118 | 1,462,386,002 | 1,515,350,831 |
Statement of Profit or Loss and Other Comprehensive Income for the period ended on 31 Ashwin, 2083
| Particulars | This Quarter Ending Ashwin End 2083 | Previous Quarter Ending Ashad End 2083 Corresponding | Previous Year Quarter Ending Ashwin 2082 |
|---|---|---|---|
| Revenue | 68,522,148 | 101,374,356 | 18,221,299 |
| Sale of Energy | 68,522,145 | 101,374,218 | 18,221,299 |
Interest Income 3 138 -
| Insurance Claim (LOP) | - | - | - |
| Expenses | 11,162,523 | 31,596,065 | 6,704,873 |
| Administrative Expenses | 11,162,523 | 31,596,065 | 6,704,873 |
| Operating Profit/ (Loss) | 57,359,625 | 69,778,291 | 11,516,426 |
| Bank Interest expenses | 9,193,245 | 53,294,327 | 19,331,939 |
| Depreciation | 11,586,680 | 44,497,558 | 11,099,385 |
| Profit / (Loss) before Tax and Bonus | 36,579,700 | (28,013,594) | (18,914,898) |
| Profit/ (Loss) before Tax | 36,579,700 | (28,013,594) | (18,914,898) |
| Less: Tax | - | - | - |
| Net Profit/ (Loss) | 36,579,700 | (28,013,594) | (18,914,898) |
First Quarter Disclosure as of 31 Ashwin 2083 (17 October 2026) As per securities registration and issuance regulation Annex-XIV
1. Financial Statements
| Financial Highlights | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| Basic Earning Per Share | 3.93 | (3.01) | (2.14) |
| Closing Market Value Per Share (in Rs) | 268.0 | 249.00 | 221.0 |
| Net Worth Per Share (in Rs) | 90.78 | 86.85 | 81.39 |
| Price Earning (P/E Ratio) | 68.24 | (82.79) | (103.46) |
| Current Ratio | 9.83 | 9.83 | 6.80 |
२. व्यवस्थापकीय विश्लेषणः
यस संस्थाको मौज्दात तथा तरलतामा सुधार हुदै गईरहेको छ । कम्पनीको व्यावसायिक योजना अनुसार कार्यहरु हुदैछन् । हाल दुबै आयोजनाहरुबाट पुर्ण क्षमता विद्युत उत्पादन भइरहेको छ ।
३. कानूनी कारवाही सम्बन्धी विवरणः
यस संस्थाले वा संस्थाको, संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध तथा आर्थिक अपराध गरेको सम्वन्धी कुनै कानूनी कारवाहीको विवरण तथा मुद्दा दायर भएको छैन ।
४. संगठित संस्थाको शेयर कारोवार सम्बन्धी विश्लेषणः
धितोपत्र बजारमा यस कम्पनीको शेयर कारोवार नियमानुसार सामान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम अन्तिम मूल्य, कारोवार भएको कुल दिन तथा कारोवार संख्या यस प्रकार छ ।
शेयरको अधिकतम मूल्य (रु) शेयरको न्यूनतम मूल्य (रु) शेयरको अन्तिम मूल्य (रु) कारोवार भएको कुल दिन कारोवार संख्या (शेयर संख्या)
३६२.०० २५३.०० २६८.०० ६१ १३७३२०२६
(Sources) http://nepalstock.com.np
५. समस्या, चुनौतीः
हाल दुबै आयोजनाहरुबाट पुर्ण क्षमता विद्युत उत्पादन भइरहेको छ ।
६. संस्थागत सुशासनः
कम्पनीको संस्थागत सुशासन कायम राख्न व्यवस्थापन तथा संचालक समिति सदा प्रतिवद्ध रहेको छ । प्रचलित कानुन र नियमन निकायबाट जारी भएका सुशासन सम्बन्धी व्यवस्थाहरु तथा निर्देशिकाहरु पूर्णरुपमा पालना गरिएको छ । कम्पनी ऐन २०६३ को प्रावधान बमोजिम लेखा परीक्षण समिति गठन गरिएको छ आन्तरिक लेखा परीक्षणको व्यवस्था छ ।
७. कार्यकारी प्रमुखको उद्घोषणाः
यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य तथ्य र पुर्णतामा आधारित छन्, भनि विश्वास लिएको छु र लगानीकर्ताहरुलाई समुचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाएको छैन भन्ने कुरामा पनि विश्वस्त छु ।
Khani Khola Hydropower Company Ltd.
Unaudited Financial Statement for the First Quarter Ended 31 Ashwin 2083
Statement of Financial Position as on 31 Ashwin, 2083
Amount in NRS.
| Particulars | This Quarter Ending Ashwin End 2083 | Previous Quarter Ending Ashad End 2083 Corresponding | Previous Year Quarter Ending Ashwin 2082 |
|---|---|---|---|
| Equity and Liabilities | |||
| Equity Share Capital | 931,428,600 | 931,428,600 | 885,493,700 |
| Reserve & Surplus | (85,858,655) | (122,438,355) | (164,824,505) |
| Medium and Long Term Loan | |||
| Long Term Loans | 594,535,382 | 602,140,755 | 716,029,696 |
| Current Liabilities | |||
| Short Term Loans | 29,903 | 29,903 | 29,903 |
| Trade and Other Payables | 51,379,888 | 51,225,100 | 78,622,038 |
| Equity and Liabilities | 1,491,515,118 | 1,462,386,002 | 1,515,350,831 |
| Assets | |||
| Non Current Assets | |||
| Property, Plant & Equipments | 986,453,695 | 958,760,850 | 980,859,735 |
| Investment | 8,000 | 8,000 | 8,000 |
| Current Assets | |||
| Advances, Deposits & Receivables | 455,931,972 | 476,812,921 | 503,407,973 |
| Cash & Cash Equivalents | 49,121,452 | 26,804,232 | 31,075,123 |
| Total Assets | 1,491,515,118 | 1,462,386,002 | 1,515,350,831 |
Statement of Profit or Loss and Other Comprehensive Income for the period ended on 31 Ashwin, 2083
| Particulars | This Quarter Ending Ashwin End 2083 | Previous Quarter Ending Ashad End 2083 Corresponding | Previous Year Quarter Ending Ashwin 2082 |
|---|---|---|---|
| Revenue | 68,522,148 | 101,374,356 | 18,221,299 |
| Sale of Energy | 68,522,145 | 101,374,218 | 18,221,299 |
Interest Income 3 138 -
| Insurance Claim (LOP) | - | - | - |
| Expenses | 11,162,523 | 31,596,065 | 6,704,873 |
| Administrative Expenses | 11,162,523 | 31,596,065 | 6,704,873 |
| Operating Profit/ (Loss) | 57,359,625 | 69,778,291 | 11,516,426 |
| Bank Interest expenses | 9,193,245 | 53,294,327 | 19,331,939 |
| Depreciation | 11,586,680 | 44,497,558 | 11,099,385 |
| Profit / (Loss) before Tax and Bonus | 36,579,700 | (28,013,594) | (18,914,898) |
| Profit/ (Loss) before Tax | 36,579,700 | (28,013,594) | (18,914,898) |
| Less: Tax | - | - | - |
| Net Profit/ (Loss) | 36,579,700 | (28,013,594) | (18,914,898) |
First Quarter Disclosure as of 31 Ashwin 2083 (17 October 2026) As per securities registration and issuance regulation Annex-XIV
1. Financial Statements
| Financial Highlights | This Quarter Ending | Previous Quarter Ending Corresponding | Previous Year Quarter Ending |
|---|---|---|---|
| Basic Earning Per Share | 3.93 | (3.01) | (2.14) |
| Closing Market Value Per Share (in Rs) | 268.0 | 249.00 | 221.0 |
| Net Worth Per Share (in Rs) | 90.78 | 86.85 | 81.39 |
| Price Earning (P/E Ratio) | 68.24 | (82.79) | (103.46) |
| Current Ratio | 9.83 | 9.83 | 6.80 |
2. Managerial Analysis:
The company's balance and liquidity are improving. Works are progressing as per the company's business plan. Currently, electricity generation is taking place at full capacity from both projects.
3. Details Regarding Legal Actions:
No lawsuit or legal proceedings regarding disobedience of prevailing rules, criminal offenses, or financial crimes have been filed against this institution, its promoters, or directors.
4. Analysis Regarding Share Transactions of the Corporate Body:
Share trading of this company in the securities market has been of a normal nature according to rules. The maximum, minimum, closing price, total trading days, and number of transactions during this quarterly period are as follows:
Maximum Share Price (Rs) Minimum Share Price (Rs) Closing Share Price (Rs) Total Days Traded Transaction Quantity (Number of Shares)
362.00 253.00 268.00 61 13732026
(Sources) http://nepalstock.com.np
5. Problems and Challenges:
Currently, electricity is being generated at full capacity from both projects.
6. Corporate Governance:
The management and Board of Directors are always committed to maintaining corporate governance in the company. Governance provisions and guidelines issued by prevailing laws and regulatory bodies are fully complied with. An audit committee has been formed in accordance with the provisions of the Companies Act, 2063, and internal audit arrangements are in place.
7. Declaration by Chief Executive:
I am personally responsible for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge and belief, the details stated in this report are true, factual, and complete, and I am confident that no necessary details, notices, or information required for investors to make appropriate decisions have been concealed.