कुठेली बुखारी स्मल हाइड्रोपावरको पहिलो त्रैमासिक वित्तीय विवरणKutheli Bukhari Small Hydropower First Quarter Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
Kutheli Bukhari Small Hydropower Ltd.
Kathmandu, Nepal
Unaudited Statement of Financial Position - (Quarterly)
As at 2083, Ashoj 31 [2026, October 17]
Amount in NPR.
| Particulars 1st Quarter Ending on 31.06.2083 Previous Quarter Ending on 32.03.2083 Corresponding Previous Year Quarter Ending on 31.06.2082 | |||
| ASSETS | |||
| Non - Current Assets | |||
| Property, Plant and Equipment (net block) | 9,927,630 | 9,938,222 | 10,001,828 |
| Intangible Assets (net block) | 182,928,207 | 186,497,391 | 193,585,009 |
Total Non - Current Assets 192,855,836 196,435,613 203,586,837
| Current Assets | |||
| Advance & Receivables | 9,814,786 | 9,581,036 | 11,446,396 |
| Cash & Cash Equivalents | 3,631,467 | 2,807,641 | 331,771 |
| Total Current Assets | 13,446,253 | 12,388,676 | 11,778,167 |
| TOTAL ASSETS | 206,302,088 | 208,824,289 | 215,365,004 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity Share Capital | 147,459,675 | 147,459,675 | 134,054,250 |
| Reserve and Surplus | 46,401,548 | 44,547,375 | 50,356,055 |
| Total Equity | 193,861,223 | 192,007,050 | 184,410,305 |
| Liabilities | |||
| Non - Current Liabilities | |||
| Long Term Borrowings | - | 15,300,000 | 26,100,000 |
| Deferred Tax Liabilities | 17,561 | - | - |
Total Non - Current Liabilities 17,561 15,300,000 26,100,000
| Current Liabilities | |||
| Short Term Borrowings | 11,600,000 | - | 2,144,994 |
| Trade Payables | 95,361 | 189,767 | 2,654,659 |
| Short Term Provisions | 727,943 | 1,327,473 | 55,046 |
| Total Current Liabilities | 12,423,304 | 1,517,240 | 4,854,699 |
| Total Liabilities | 12,440,865 | 16,817,240 | 30,954,699 |
| TOTAL EQUITY AND LIABILITIES | 206,302,088 | 208,824,289 | 215,365,004 |
Unaudited Statement of Profit or Loss - (Quarterly)
| For the period from Shrawan | 1, | 2083 | 31, | 2083 |
| Particulars 1st Quarter Ending on 31.06.2083 Previous Quarter Ending on 32.03.2083 Corresponding Previous Year Quarter Ending on 31.06.2082 | ||||
| INCOME | ||||
| Power Sales | 11,023,675 | 33,104,642 | 8,198,052 | |
| Other Income | 1,972 | 505,883 | 528 | |
| TOTAL INCOME | 11,025,647 | 33,610,525 | 8,198,580 | |
| EXPENDITURES | ||||
| Cost of Plant Operation | 706,688 | 2,253,844 | 571,798 | |
| Administrative Expenses | 2,339,638 | 7,142,428 | 1,740,487 | |
| Finance Cost | 205,204 | 1,717,135 | 567,579 | |
| Depreciation, Amortization | 2,577,629 | 10,170,119 | 2,566,437 | |
| TOTAL EXPENDITURES | 5,829,159 | 21,283,526 | 5,446,301 | |
| PROFIT BEFORE BONUS & TAX [PBT] | 5,196,488 | 12,326,999 | 2,752,279 | |
| Provision for Bonus | 103,930 | 246,540 | 55,046 | |
| Profit Before Tax | 5,092,558 | 12,080,459 | 2,697,233 | |
| Income Tax | 624,013 | 1,080,933 | 153,190 | |
| Deferred Tax (Expenses)/Income | 13,741 | - | - | |
| NET PROFIT AFTER TAX [PAT] | 4,482,286 | 10,999,526 | 2,544,043 | |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४,
नियम २६ को उपनियम १ सँग सम्बन्धित
आ.व. २०८३/८४ को पहिलो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण:
(क) पहिलो त्रैमासिक अवधिको वासलात, नाफा र नोक्सान विवरण:
(क) कम्पनी व्यवस्थापनद्वारा तयार गरिएको आ. व. २०८३/८४ को पहिलो त्रैमासिक अवधिको अपरिक्सृत वित्तीय तथा आय/व्यय विवरण यसै प्रतिवेदन साथ प्रकाशन गरिएको छ । यस कम्पनीले नेपाल लेखामान बोर्डबाट जारी भई नेपाल चार्टर्ड एकाउन्टेन्ट्स संस्थाद्वारा अनुपालनको लागि सूचित गरिएको नेपाल वित्तीय प्रतिवेदन स्तर अनुसार नै माथिको पहिलो त्रैमासिक विवरणहरू प्रस्तुत गरेको छ ।
आयकर ऐन २०५८ को दफा ११ (३घ) अनुसार बिजुली उत्पादक कम्पनीले, व्यापारिक उत्पादन सुरु गरेको मितिले, पहिलो दश वर्ष पुरै र त्यस पछिको पाँच वर्षसम्म ५० प्रतिशत आयकर छूट पाउने व्यवस्था रहेकोमा, मिति २०८२ साल असोज २ गते उक्त आयोजनाको व्यापारिक उत्पादन सुरु भएको दश वर्ष पूरा भएको हुनाले, तत् पश्चातको अवधिको करयोग्य आयमा लाग्ने कर दरको ५०% को दरले कर निर्धारण गरी, प्रस्तुत गरिएको छ ।
(ख) प्रमुख वित्तीय परिसूचकहरूको विवरणहरू:
प्रति शेयर आम्दानी - रु. १२.१६ (वार्षिकीकरण गरिएको) प्रति शेयर नेटवर्थ: रु. १३१.४७
प्रति शेयर कुल सम्पत्तिको मूल्य: रु. १३९.९० मूल्य आम्दानी अनुपात: रु. ७४.०४
- व्यवस्थापकीय विश्लेषण: कम्पनीद्वारा प्रवर्द्धित आयोजनामा, यस त्रैमासिक अवधिमा नाफा र नगद प्रवाहमा असर पर्ने खालका कुनै पनि घटनाहरू भएका छैनन् ।
- कानूनी कारवाही सम्बन्धी विवरण: यस कम्पनीले कसै उपर कुनै कानूनी प्रक्रिया चलाएको छैन र अन्य कसैले पनि यस कम्पनी उपर कुनै मुद्दा चलाएको छैन ।
- कम्पनीको शेयर कारोबार सम्बन्धी विवरण:
धितोपत्र बजारमा संस्थाको शेयर कारोबार नियमानुसार सामान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा संस्थाको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या निम्नानुसार रहेको छ ।
अधिकतम मूल्य रु. १२५०/- न्यूनतम मूल्य रु. ५७८.१०/- समिक्षा अवधिको अन्तिम मूल्य रु. ९००.२०/-
कुल कारोबार दिन ६१ कुल कारोबार संख्या ९,८२८ कुल कारोबार शेयर संख्या ५,५४,४१४
- समस्या, चुनौति तथा रणनीति: आयोजना पूर्णरूपमा सञ्चालनमा रहेको छ । कम्पनीले यस आयोजनालाई प्रभावकारी रुपमा सञ्चालन गर्न आवश्यक कार्यहरू गर्दै जाने लक्ष्य लिएको छ ।
- संस्थागत सुशासन: कम्पनीले संस्थागत सुशासनलाई सदैव उच्च प्राथमिकतामा राख्दै आएको छ । सुशासन सम्बन्धी निर्देशन तथा परिपत्रहरूको पूर्ण रुपमा पालना गरिएको छ, साथै यसलाई अझ सम्बद्ध बनाउँदै लैजान यस कम्पनीको सञ्चालक समिति र व्यवस्थापन प्रतिबद्ध रहेको छ ।
- सत्य तथ्य सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उदघोषण: यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा पूर्ण उत्तरदायित्व लिन्छु । साथै, म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् । लगानीकर्ताहरूलाई सुसूचित गर्न आवश्यक पर्ने विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
अध्यक्ष, संचालक समिति
Kutheli Bukhari Small Hydropower Ltd.
Kathmandu, Nepal
Unaudited Statement of Financial Position - (Quarterly)
As at 2083, Ashoj 31 [2026, October 17]
Amount in NPR.
| Particulars 1st Quarter Ending on 31.06.2083 Previous Quarter Ending on 32.03.2083 Corresponding Previous Year Quarter Ending on 31.06.2082 | |||
| ASSETS | |||
| Non - Current Assets | |||
| Property, Plant and Equipment (net block) | 9,927,630 | 9,938,222 | 10,001,828 |
| Intangible Assets (net block) | 182,928,207 | 186,497,391 | 193,585,009 |
Total Non - Current Assets 192,855,836 196,435,613 203,586,837
| Current Assets | |||
| Advance & Receivables | 9,814,786 | 9,581,036 | 11,446,396 |
| Cash & Cash Equivalents | 3,631,467 | 2,807,641 | 331,771 |
| Total Current Assets | 13,446,253 | 12,388,676 | 11,778,167 |
| TOTAL ASSETS | 206,302,088 | 208,824,289 | 215,365,004 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity Share Capital | 147,459,675 | 147,459,675 | 134,054,250 |
| Reserve and Surplus | 46,401,548 | 44,547,375 | 50,356,055 |
| Total Equity | 193,861,223 | 192,007,050 | 184,410,305 |
| Liabilities | |||
| Non - Current Liabilities | |||
| Long Term Borrowings | - | 15,300,000 | 26,100,000 |
| Deferred Tax Liabilities | 17,561 | - | - |
Total Non - Current Liabilities 17,561 15,300,000 26,100,000
| Current Liabilities | |||
| Short Term Borrowings | 11,600,000 | - | 2,144,994 |
| Trade Payables | 95,361 | 189,767 | 2,654,659 |
| Short Term Provisions | 727,943 | 1,327,473 | 55,046 |
| Total Current Liabilities | 12,423,304 | 1,517,240 | 4,854,699 |
| Total Liabilities | 12,440,865 | 16,817,240 | 30,954,699 |
| TOTAL EQUITY AND LIABILITIES | 206,302,088 | 208,824,289 | 215,365,004 |
Unaudited Statement of Profit or Loss - (Quarterly)
| For the period from Shrawan | 1, | 2083 | 31, | 2083 |
| Particulars 1st Quarter Ending on 31.06.2083 Previous Quarter Ending on 32.03.2083 Corresponding Previous Year Quarter Ending on 31.06.2082 | ||||
| INCOME | ||||
| Power Sales | 11,023,675 | 33,104,642 | 8,198,052 | |
| Other Income | 1,972 | 505,883 | 528 | |
| TOTAL INCOME | 11,025,647 | 33,610,525 | 8,198,580 | |
| EXPENDITURES | ||||
| Cost of Plant Operation | 706,688 | 2,253,844 | 571,798 | |
| Administrative Expenses | 2,339,638 | 7,142,428 | 1,740,487 | |
| Finance Cost | 205,204 | 1,717,135 | 567,579 | |
| Depreciation, Amortization | 2,577,629 | 10,170,119 | 2,566,437 | |
| TOTAL EXPENDITURES | 5,829,159 | 21,283,526 | 5,446,301 | |
| PROFIT BEFORE BONUS & TAX [PBT] | 5,196,488 | 12,326,999 | 2,752,279 | |
| Provision for Bonus | 103,930 | 246,540 | 55,046 | |
| Profit Before Tax | 5,092,558 | 12,080,459 | 2,697,233 | |
| Income Tax | 624,013 | 1,080,933 | 153,190 | |
| Deferred Tax (Expenses)/Income | 13,741 | - | - | |
| NET PROFIT AFTER TAX [PAT] | 4,482,286 | 10,999,526 | 2,544,043 | |
| Related to Schedule | 14, | 1 | 26 | 2073 |
First Quarterly Report of F.Y. 2083/84
1. Financial Statements:
(a) Balance Sheet, Profit and Loss Statement for the First Quarter:
(a) The company management has prepared and published the unaudited financial and income/expense statement for the first quarter of F.Y. 2083/84 alongside this report. The company has presented the above first quarter statements in accordance with Nepal Financial Reporting Standards as notified for compliance by the Institute of Chartered Accountants of Nepal issued by the Nepal Accounting Standards Board.
As per Section 11 (3d) of the Income Tax Act, 2058, electricity producing companies receive a 100% income tax exemption for the first 10 years from commercial operation date and 50% for the subsequent 5 years. As ten full years from the commercial production date of Ashoj 2, 2072 have completed, tax has been determined and presented at the rate of 50% of the applicable tax rate on taxable income for the period thereafter.
(b) Details of Key Financial Indicators:
Earnings Per Share - Rs. 12.16 (Annualized) Net Worth Per Share: Rs. 131.47
Total Assets Value Per Share: Rs. 139.90 Price Earnings Ratio: Rs. 74.04
- Management Analysis: No events occurred during this quarter that affect the profit and cash flow of the project promoted by the company.
- Legal Proceedings Details: The company has not initiated any legal proceedings against anyone, nor has anyone filed any lawsuits against this company.
- Details Regarding Share Transactions of the Company:
Transactions of the company's shares in the securities market were carried out through normal procedures. During this quarter, the maximum, minimum, closing price, total days traded, and total number of transactions of the company's shares are as follows.
Maximum Price Rs. 1250/- Minimum Price Rs. 578.10/- Closing Price of Review Period Rs. 900.20/-
Total Trading Days 61 Total Number of Transactions 9,828 Total Number of Shares Traded 5,54,414
- Problems, Challenges and Strategy: The project is fully operational. The company aims to continue taking necessary measures to operate this project effectively.
- Corporate Governance: The company has always kept corporate governance at high priority. Directives and circulars regarding governance are fully complied with, and the board of directors and management of this company are committed to making it further relevant.
- Declaration by the Chairman/Chief Executive Regarding Truth and Accuracy: I personally take full responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete. Details, information, and data necessary to inform investors have not been concealed.
Chairman, Board of Directors