मनकामना इन्जिनियरिङ्ग हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणManakamana Engineering Hydropower: Q4 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 6, 2026
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची -१४ (नियम २६ को उपनियम (१) संग सम्बन्धित
मनकामना इन्जिनियरिङ्ग हाइड्रोपावर लिमिटेडको आ.व.२०८२/०८३ को
चौथो त्रैमासिक अवधिको विवरण
Manakamana Engineering Hydropower Limited
Anamnagar-29, Kathmandu, Tel: 01-4102606
Unaudited Statement of Financial Position For The FY 2082-083 B.S.
| Particulars Quarter End Ashad | 2083 | 2082 | 2082 |
| Assets | |||
| Non Current Assets | |||
| Property Plant and Equipment | 620,801 | 664,829 | 796,912 |
| Intangible Assets | 1,216,928,037 | 1,229,605,250 | 1,267,636,888 |
| Total Non Current Assets | 1,217,548,839 | 1,230,270,079 | 1,268,433,800 |
| Current Assets | |||
| Cash and Cash Equivalents | 987,382 | 9,050,646 | 1,421,728 |
| Financial Assets | 35,584,595 | 17,551,540 | 16,384,491 |
| Other Assets | 20,292,517 | 10,971,995 | 10,784,896 |
| Total Current Assets | 56,864,494 | 37,574,182 | 28,591,115 |
| Total Assets | 1,274,413,333 | 1,267,844,260 | 1,297,024,914 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 800,000,000 | 800,000,000 | 800,000,000 |
| Retained Earnings | (282,673,259) | (291,121,535) | (315,196,377) |
| Total Equity | 517,326,741 | 508,878,465 | 484,803,623 |
| Non Current Liabilities | |||
| Financial Liabilities | 720,362,400 | 726,612,980 | 742,864,490 |
| Total Non current Liabilities | 720,362,400 | 726,612,980 | 742,864,490 |
| Current Liabilities | |||
| Financial Liabilities | - | - | 19,136,677 |
| Other Liabilities | 36,724,193 | 32,352,815 | 50,220,124 |
| Total Current Liabilities | 36,724,193 | 32,352,815 | 69,356,801 |
| Total Equity and Liabilities | 1,274,413,333 | 1,267,844,260 | 1,297,024,914 |
Unaudited Statement of Profit or Loss and Other Comprehensive Income
For the Period Ended Ashad, 2083 B.S. (16th July, 2026)
| Particulars Quarter End Ashad | 2083 | 2082 | 2082 |
| Revenue | 145,562,109 | 105,612,301 | 120,368,349 |
| Cost of Sales | (25,132,466) | (16,686,922) | (28,710,798) |
| Gross profit | 120,429,643 | 88,925,380 | 91,657,551 |
| Other Income | 2,168,506.00 | 1,904,440.00 | 225,953 |
| Personnel Expenses | (3,368,707) | (2,599,710) | (2,495,749) |
| Administrative expenses | (5,617,978) | (5,307,685) | (2,789,477) |
| Depreciation & Amortization | (50,884,961) | (38,163,721) | (50,937,286) |
| Profit/(Loss) before Interest and Tax | 62,726,503 | 44,758,704 | 35,660,993 |
| Finance Income | - | - | - |
| Finance Cost | (48,850,318) | (37,355,053) | (67,786,134) |
| Profit/(Loss) Before Bonus and Tax | 13,876,185 | 7,403,650 | (32,125,142) |
| Provision for Staff Bonus | - | - | - |
| Profit/(Loss) Before Tax | - | - | - |
| Income Tax Expenses | |||
| Current Tax | - | - | - |
| Deferred Tax | - | - | - |
| Profit for the year | 13,876,185 | 7,403,650 | (32,125,142) |
| Ratio | |||
| Earnings per Share | 1.73 | 0.93 | (4.02) |
| Market Value Per Share | 298.00 | 432.00 | 423.32 |
| Price Earning Ratio | 171.81 | 466.80 | (105.42) |
| Current Ratio | 1.55 | 1.16 | 0.41 |
Return on Assets 1.14% 0.60% -2.53%
Net Worth Per Share 64.67 63.61 60.60
FOURTH QUARTER DISCLOSURE AS OF 16th July 2026
AS PER SECURITIES REGISTRATION AND ISSUANCE REGULATION
Annexure -14
(Related to Sub Regulation 1 of Regulation 26)
1) FINANCIAL STATEMENTS
- The financial statements are prepared as per the Nepal Financial Reporting Standard (NFRS).
- The unaudited financial statements for the Fourth Quarter and financial ratios have been published as a part of this report.
- Transaction with related parties - Not Applicable (N/A).
- Important Financial Ratios: As attached in the unaudited financial statement.
- Inventories have been kept at optimum level to ensure normal operation of project.
- Company has amortized the intangible assets over the life of the project starting from the commercial operation date and in case of other fixed assets depreciation has been calculated based on written down value as per the provision of Income Tax Act, 2058.
- The above mentioned figures are subject to change during statutory audit of the books of accounts.
2) MANAGEMENT ANALYSIS
- Ghatte Khola Small Hydro Project has been generating energy since 23 Kartik,2077 B.S. It is evacuating generated energy as per instruction of NEA load dispatch center.
3) LEGAL PROCEEDINGS:
- Case filed by or against the company during the quarter, if any: N/A
- Case filed by or against the company or its promoter or Director for violation of the prevailing regulation or committing the criminal offence, if any: N/A
- Case filed against the Promoter or Director on financial crime, if any: N/A
4) ANALYSIS OF SHARE TRANSACTION OF THE COMPANY
- The shares of Manakamana Engineering Hydropower Limited (MEHL) is listed in NEPSE on 2080.06.07 and transacted from 2080.06.08
- The major highlights of share transactions during the quarter are as follows:
Maximum Price Minimum Price Closing Price Total day of Transactions No. of Transactions No. of Share Traded Turnover of share Transactions
450 290 298 64 4,346.00 3,26,150.00 12,40,26,415.30
5) PROBLEMS AND CHALLENGES
Internal Challenges
- Management of retention of skilled manpower.
External Challenges
- Difficult to get hydropower equipment's spare parts in time.
- Climate change & hydrological Risk.
Strategies followed by the management
- Use of internal manpower and taking expert agency advice to minimize the issues.
6) CORPORATE GOVERNANCE
- The regular meeting of Board of Directors, Audit committee, Management and operation team is being conducted for strengthening good corporate governance within the company.
7) DECLARATION
I, the Chairman/Director of the company, take the responsibility of accuracy of the information and details mentioned in this report for the period up to Fourth Quarter of Financial year 2082-083, hereby declare that the information and details provided in this report are true, based on the facts and complete to the best of my knowledge and that information necessary for taking informed decision by the investors are not concealed.
Statement related to Annex - 14 (sub-rule (1) of Rule 26) of Securities Registration and Issue Regulations, 2073
Fourth Quarter Disclosure of Manakamana Engineering Hydropower Limited for FY 2082/083
Manakamana Engineering Hydropower Limited
Anamnagar-29, Kathmandu, Tel: 01-4102606
Unaudited Statement of Financial Position For The FY 2082-083 B.S.
| Particulars Quarter End Ashad | 2083 | 2082 | 2082 |
| Assets | |||
| Non Current Assets | |||
| Property Plant and Equipment | 620,801 | 664,829 | 796,912 |
| Intangible Assets | 1,216,928,037 | 1,229,605,250 | 1,267,636,888 |
| Total Non Current Assets | 1,217,548,839 | 1,230,270,079 | 1,268,433,800 |
| Current Assets | |||
| Cash and Cash Equivalents | 987,382 | 9,050,646 | 1,421,728 |
| Financial Assets | 35,584,595 | 17,551,540 | 16,384,491 |
| Other Assets | 20,292,517 | 10,971,995 | 10,784,896 |
| Total Current Assets | 56,864,494 | 37,574,182 | 28,591,115 |
| Total Assets | 1,274,413,333 | 1,267,844,260 | 1,297,024,914 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 800,000,000 | 800,000,000 | 800,000,000 |
| Retained Earnings | (282,673,259) | (291,121,535) | (315,196,377) |
| Total Equity | 517,326,741 | 508,878,465 | 484,803,623 |
| Non Current Liabilities | |||
| Financial Liabilities | 720,362,400 | 726,612,980 | 742,864,490 |
| Total Non current Liabilities | 720,362,400 | 726,612,980 | 742,864,490 |
| Current Liabilities | |||
| Financial Liabilities | - | - | 19,136,677 |
| Other Liabilities | 36,724,193 | 32,352,815 | 50,220,124 |
| Total Current Liabilities | 36,724,193 | 32,352,815 | 69,356,801 |
| Total Equity and Liabilities | 1,274,413,333 | 1,267,844,260 | 1,297,024,914 |
Unaudited Statement of Profit or Loss and Other Comprehensive Income
For the Period Ended Ashad, 2083 B.S. (16th July, 2026)
| Particulars Quarter End Ashad | 2083 | 2082 | 2082 |
| Revenue | 145,562,109 | 105,612,301 | 120,368,349 |
| Cost of Sales | (25,132,466) | (16,686,922) | (28,710,798) |
| Gross profit | 120,429,643 | 88,925,380 | 91,657,551 |
| Other Income | 2,168,506.00 | 1,904,440.00 | 225,953 |
| Personnel Expenses | (3,368,707) | (2,599,710) | (2,495,749) |
| Administrative expenses | (5,617,978) | (5,307,685) | (2,789,477) |
| Depreciation & Amortization | (50,884,961) | (38,163,721) | (50,937,286) |
| Profit/(Loss) before Interest and Tax | 62,726,503 | 44,758,704 | 35,660,993 |
| Finance Income | - | - | - |
| Finance Cost | (48,850,318) | (37,355,053) | (67,786,134) |
| Profit/(Loss) Before Bonus and Tax | 13,876,185 | 7,403,650 | (32,125,142) |
| Provision for Staff Bonus | - | - | - |
| Profit/(Loss) Before Tax | - | - | - |
| Income Tax Expenses | |||
| Current Tax | - | - | - |
| Deferred Tax | - | - | - |
| Profit for the year | 13,876,185 | 7,403,650 | (32,125,142) |
| Ratio | |||
| Earnings per Share | 1.73 | 0.93 | (4.02) |
| Market Value Per Share | 298.00 | 432.00 | 423.32 |
| Price Earning Ratio | 171.81 | 466.80 | (105.42) |
| Current Ratio | 1.55 | 1.16 | 0.41 |
Return on Assets 1.14% 0.60% -2.53%
Net Worth Per Share 64.67 63.61 60.60
FOURTH QUARTER DISCLOSURE AS OF 16th July 2026
AS PER SECURITIES REGISTRATION AND ISSUANCE REGULATION
Annexure -14
(Related to Sub Regulation 1 of Regulation 26)
1) FINANCIAL STATEMENTS
- The financial statements are prepared as per the Nepal Financial Reporting Standard (NFRS).
- The unaudited financial statements for the Fourth Quarter and financial ratios have been published as a part of this report.
- Transaction with related parties - Not Applicable (N/A).
- Important Financial Ratios: As attached in the unaudited financial statement.
- Inventories have been kept at optimum level to ensure normal operation of project.
- Company has amortized the intangible assets over the life of the project starting from the commercial operation date and in case of other fixed assets depreciation has been calculated based on written down value as per the provision of Income Tax Act, 2058.
- The above mentioned figures are subject to change during statutory audit of the books of accounts.
2) MANAGEMENT ANALYSIS
- Ghatte Khola Small Hydro Project has been generating energy since 23 Kartik,2077 B.S. It is evacuating generated energy as per instruction of NEA load dispatch center.
3) LEGAL PROCEEDINGS:
- Case filed by or against the company during the quarter, if any: N/A
- Case filed by or against the company or its promoter or Director for violation of the prevailing regulation or committing the criminal offence, if any: N/A
- Case filed against the Promoter or Director on financial crime, if any: N/A
4) ANALYSIS OF SHARE TRANSACTION OF THE COMPANY
- The shares of Manakamana Engineering Hydropower Limited (MEHL) is listed in NEPSE on 2080.06.07 and transacted from 2080.06.08
- The major highlights of share transactions during the quarter are as follows:
Maximum Price Minimum Price Closing Price Total day of Transactions No. of Transactions No. of Share Traded Turnover of share Transactions
450 290 298 64 4,346.00 3,26,150.00 12,40,26,415.30
5) PROBLEMS AND CHALLENGES
Internal Challenges
- Management of retention of skilled manpower.
External Challenges
- Difficult to get hydropower equipment's spare parts in time.
- Climate change & hydrological Risk.
Strategies followed by the management
- Use of internal manpower and taking expert agency advice to minimize the issues.
6) CORPORATE GOVERNANCE
- The regular meeting of Board of Directors, Audit committee, Management and operation team is being conducted for strengthening good corporate governance within the company.
7) DECLARATION
I, the Chairman/Director of the company, take the responsibility of accuracy of the information and details mentioned in this report for the period up to Fourth Quarter of Financial year 2082-083, hereby declare that the information and details provided in this report are true, based on the facts and complete to the best of my knowledge and that information necessary for taking informed decision by the investors are not concealed.