कुठेली बुखारी स्मल हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणKutheli Bukhari Small Hydropower Q4 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Kutheli Bukhari Small Hydropower Ltd.
Kathmandu, Nepal
Unaudited Statement of Financial Position - (Quarterly)
As at 2083, Ashadh 32 [2026, July 16]
Amount in NRs.
Particulars 4th Quarter Ending on 32.03.2083 Previous Quarter Ending on 30.12.2082 Corresponding Previous Year Quarter Ending on 32.03.2082
ASSETS
| Non - Current Assets | |||
| Property, Plant and Equipment (net block) | 9,938,222 | 9,960,438 | 10,022,448 |
| Intangible Assets (net block) | 186,497,391 | 189,114,224 | 193,661,592 |
Total Non - Current Assets 196,435,613 199,074,662 203,684,040
| Current Assets | |||
| Advance & Receivables | 9,581,036 | 8,779,804 | 9,046,501 |
| Cash & Cash Equivalents | 2,807,641 | 4,625,458 | 729,420 |
| Total Current Assets | 12,388,677 | 13,405,261 | 9,775,921 |
| TOTAL ASSETS | 208,824,290 | 212,479,923 | 213,459,961 |
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 147,459,675 | 147,459,675 | 134,054,250 |
| Reserve and Surplus | 44,547,375 | 44,534,820 | 49,229,792 |
| Total Equity | 192,007,050 | 191,994,495 | 183,284,042 |
| Liabilities | |||
| Non - Current Liabilities | |||
| Long Term Borrowings | 15,300,000 | 18,900,000 | 29,600,000 |
Total Non - Current Liabilities 15,300,000 18,900,000 29,600,000
| Current Liabilities | |||
| Short Term Borrowings | - | - | - |
| Trade Payables | 189,767 | 436,605 | 393,496 |
| Short Term Provisions | 1,327,473 | 1,148,824 | 182,423 |
| Total Current Liabilities | 1,517,240 | 1,585,429 | 575,919 |
| Total Liabilities | 16,817,240 | 20,485,429 | 30,175,919 |
| TOTAL EQUITY AND LIABILITIES | 208,824,290 | 212,479,923 | 213,459,961 |
Unaudited Statement of Profit or Loss - (Quarterly)
For the period from 1st Shrawan, 2082 to 32nd Ashadh, 2083
Amount in NRs.
Particulars 4th Quarter Ending on 32.03.2083 Previous Quarter Ending on 30.12.2082 Corresponding Previous Year Quarter Ending on 32.03.2082
INCOME
| Power Sales | 33,104,642 | 26,918,126 | 31,128,127 |
| Other Income | 505,883 | 503,385 | 5,133 |
| TOTAL INCOME | 33,610,525 | 27,421,511 | 31,133,260 |
EXPENDITURES
| Cost of Plant Operation | 2,253,844 | 1,978,135 | 2,594,420 |
| Administrative Expenses | 7,142,428 | 4,527,014 | 6,250,271 |
| Finance Cost | 1,717,135 | 1,290,256 | 3,120,326 |
| Depreciation, Amortization | 10,170,119 | 7,490,314 | 10,047,109 |
| TOTAL EXPENDITURES | 21,283,527 | 15,285,719 | 22,012,126 |
| PROFIT BEFORE BONUS TAX | 12,326,998 | 12,135,792 | 9,121,134 |
| Provision for Bonus | 246,540 | 242,716 | 182,423 |
| PROFIT BEFORE TAX | 12,080,458 | 11,893,076 | 8,938,711 |
| Current Tax | 1,080,933 | 906,108 | - |
| NET PROFIT AFTER TAX | 10,999,525 | 10,986,968 | 8,938,711 |
| धितोपत्र दर्ता तथा निष्कासन नियमावली २०७३ | १४, | २६ | १ |
आ. व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण
क. चौथो त्रैमासिक अवधिको वासलात, नाफा/नोक्सान विवरण
कम्पनी व्यवस्थापनद्वारा तयार गरिएको आ. व. २०८२/८३ को चौथो त्रैमासिक अवधिको अपरिष्कृत वित्तीय तथा आय/व्यय विवरण यसै प्रतिवेदन साथ प्रकाशन गरिएको छ । यस कम्पनीले नेपाल लेखामान बोर्डबाट जारी भई नेपाल चार्टर्ड एकाउण्टेन्ट्स संस्थाद्वारा अनुपालनको लागि सूचित गरिएको नेपाल वित्तीय प्रतिवेदन स्तर अनुसार नै माथिको चौथो त्रैमासिक विवरणहरु प्रस्तुत गरेको छ ।
| आयकर ऐन २०५८ ११ ५० | २०८२ | २ |
| ख. प्रमुख वित्तीय परिसूचकहरुको विवरण | ||
| प्रति शेयर आम्दानी रु. | ७.४६ | १३०.२९ |
| प्रति शेयर कुल सम्पत्तिको मूल्य रु. | १४१.६१ | १६०.८९ |
२. व्यवस्थाकीय विश्लेषण
कम्पनीद्वारा प्रवर्द्धित आयोजनामा, यस त्रैमासिक अवधिमा नाफा र नगद प्रवाहमा असर पर्ने खालका कुनै पनि घटनाहरू भएका छैनन् ।
३. कानुनी कारवाही सम्बन्धी विवरण
यस कम्पनीले कसै उपर कुनै कानुनी प्रक्रिया चलाएको छैन र अन्य कसैले पनि यस कम्पनी उपर कुनै मुद्दा चलाएको छैन ।
४. 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. १७४२.९० कुल कारोबार दिन ६३
न्यूनतम मूल्य रु. १,५८० कुल कारोबार संख्या ८५७
समीक्षा अवधिको अन्तिम मूल्य रु. १२००.१० कुल कारोबार शेयर संख्या १८,५६०
५. समस्या, चुनौती तथा रणनीति
आयोजना पूर्णरुपमा संचालनमा रहेको छ। कम्पनीले यस आयोजनालाई प्रभावकारी रुपमा संचालन गर्न आवश्यक कार्यहरु गर्दै जाने लक्ष्य लिएको छ ।
६. कम्पनीको शेयर कारोबार सम्बन्धी विवरण
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।
७. सत्य तथ्य सम्बन्धमा अध्यक्ष/कार्यकारी प्रमुखको उद्घोषण
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, सञ्चालक समिति
Kutheli Bukhari Small Hydropower Ltd.
Kathmandu, Nepal
Unaudited Statement of Financial Position - (Quarterly)
As at 2083, Ashadh 32 [2026, July 16]
Amount in NRs.
Particulars 4th Quarter Ending on 32.03.2083 Previous Quarter Ending on 30.12.2082 Corresponding Previous Year Quarter Ending on 32.03.2082
ASSETS
| Non - Current Assets | |||
| Property, Plant and Equipment (net block) | 9,938,222 | 9,960,438 | 10,022,448 |
| Intangible Assets (net block) | 186,497,391 | 189,114,224 | 193,661,592 |
Total Non - Current Assets 196,435,613 199,074,662 203,684,040
| Current Assets | |||
| Advance & Receivables | 9,581,036 | 8,779,804 | 9,046,501 |
| Cash & Cash Equivalents | 2,807,641 | 4,625,458 | 729,420 |
| Total Current Assets | 12,388,677 | 13,405,261 | 9,775,921 |
| TOTAL ASSETS | 208,824,290 | 212,479,923 | 213,459,961 |
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 147,459,675 | 147,459,675 | 134,054,250 |
| Reserve and Surplus | 44,547,375 | 44,534,820 | 49,229,792 |
| Total Equity | 192,007,050 | 191,994,495 | 183,284,042 |
| Liabilities | |||
| Non - Current Liabilities | |||
| Long Term Borrowings | 15,300,000 | 18,900,000 | 29,600,000 |
Total Non - Current Liabilities 15,300,000 18,900,000 29,600,000
| Current Liabilities | |||
| Short Term Borrowings | - | - | - |
| Trade Payables | 189,767 | 436,605 | 393,496 |
| Short Term Provisions | 1,327,473 | 1,148,824 | 182,423 |
| Total Current Liabilities | 1,517,240 | 1,585,429 | 575,919 |
| Total Liabilities | 16,817,240 | 20,485,429 | 30,175,919 |
| TOTAL EQUITY AND LIABILITIES | 208,824,290 | 212,479,923 | 213,459,961 |
Unaudited Statement of Profit or Loss - (Quarterly)
For the period from 1st Shrawan, 2082 to 32nd Ashadh, 2083
Amount in NRs.
Particulars 4th Quarter Ending on 32.03.2083 Previous Quarter Ending on 30.12.2082 Corresponding Previous Year Quarter Ending on 32.03.2082
INCOME
| Power Sales | 33,104,642 | 26,918,126 | 31,128,127 |
| Other Income | 505,883 | 503,385 | 5,133 |
| TOTAL INCOME | 33,610,525 | 27,421,511 | 31,133,260 |
EXPENDITURES
| Cost of Plant Operation | 2,253,844 | 1,978,135 | 2,594,420 | |
| Administrative Expenses | 7,142,428 | 4,527,014 | 6,250,271 | |
| Finance Cost | 1,717,135 | 1,290,256 | 3,120,326 | |
| Depreciation, Amortization | 10,170,119 | 7,490,314 | 10,047,109 | |
| TOTAL EXPENDITURES | 21,283,527 | 15,285,719 | 22,012,126 | |
| PROFIT BEFORE BONUS TAX | 12,326,998 | 12,135,792 | 9,121,134 | |
| Provision for Bonus | 246,540 | 242,716 | 182,423 | |
| PROFIT BEFORE TAX | 12,080,458 | 11,893,076 | 8,938,711 | |
| Current Tax | 1,080,933 | 906,108 | - | |
| NET PROFIT AFTER TAX | 10,999,525 | 10,986,968 | 8,938,711 | |
| Related to Schedule | 14, | 26 | 1 | 2073 |
Fourth Quarterly Report of F.Y. 2082/083
1. Financial Statements
a. Fourth quarter period balance sheet, profit/loss details
The unaudited financial and income/expense statements for the fourth quarter period of F.Y. 2082/83 prepared by company management are published with this report. The company has presented the above fourth quarter financial statements in accordance with Nepal Financial Reporting Standards issued by Nepal Accounting Standards Board and notified for compliance by The Institute of Chartered Accountants of Nepal.
| According to Section | 11 | 2058, | 10 | 5 | 2, | 2082 |
| b. Major Financial Indicators | ||||||
| Earnings Per Share Rs. | 7.46 | 130.29 | ||||
| Total Assets Value Per Share Rs. | 141.61 | 160.89 | ||||
2. Management Analysis
In the project promoted by the company, no events affecting profit and cash flow occurred during this quarter.
3. Legal Proceedings Details
The company has not initiated any legal proceedings against anyone, and no lawsuit has been filed by anyone against the company.
4. Details Regarding Company's Share Transactions
Transactions of the company's shares in the stock market occurred under normal conditions according to rules. During this quarter, the company's maximum, minimum, closing price, total trading days, and total transaction counts are as follows:
Maximum Price Rs. 1742.90 Total Trading Days 63
Minimum Price Rs. 1,580 Total Transaction Count 857
Closing Price of Review Period Rs. 1200.10 Total Traded Share Quantity 18,560
5. Problems, Challenges and Strategy
The project is fully operational. The company aims to continue necessary actions to operate this project effectively.
6. Details Regarding Company's Share Transactions
The company has always kept corporate governance at high priority. Directives and circulars related to governance are fully complied with, and the board of directors and management of this company are committed to making it even more consolidated.
7. Declaration by Chairman/Chief Executive Officer 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, notices, and information necessary to keep investors informed have not been concealed.
Chairman, Board of Directors