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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
12 Aug, 2026
मन्दाकिनी हाइड्रोपावरको वित्तीय विवरण सार्वजनीक

मन्दाकिनी हाइड्रोपावरको वित्तीय विवरण सार्वजनीकMandakini Hydropower Releases Financial Statements

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 12, 2026

Mandakini Hydropower Ltd.

Kathmandu

Statement of Financial Position As at 32nd Ashadh 2083

( 16th July 2026)

Particular This Quarter Ending FY 082/083 Previous Quarter Ending FY 082/083 Corresponding Previous Year Quarter Ending FY 081/082

Assets
Non Current Assets
Property, Plant & Equipment9,473,04210,084,33211,031,951
Intangible assets691,039,986693,729,098708,444,998
Intangible Assets Under Development328,228,058223,286,44397,792,945
Investment29,000,00038,460,29133,520,568
Total Non Current Assets1,057,741,087965,560,164850,790,462
Current Assets
Financial assets---
Cash & Cash Equivalents34,092,82914,046,67911,788,750
Other financial assets5,366,4118,021,411121,260
Other current assets51,045,73642,760,39871,714,456
Inventories778,9763,521,056304,436
Advance Tax (net)1,050,9251,047,0551,038,897
Total Current Assets92,334,87769,396,59984,967,800
Total Assets1,150,075,9641,034,956,764935,758,261
Equity & Liabilities
Equity
Equity Share Capital646,767,085646,767,085646,767,085
Other equity102,494,79886,922,42145,835,946
Total Equity749,261,883733,689,506692,603,031
Liabilites
Non-Current Liabilities
Financial liabilities
Borrowings368,804,481279,382,739232,893,879
Other financial liabilities3,542,1493,151,0183,608,860
Total Non-Current Liabilities372,346,630282,533,757236,502,739
Current Liabilities
Financial liabilities---
Borrowings---
Other financial liabilities26,977,50017,880,2204,264,605
Other current liabilities1,489,951853,2812,387,887
Total Current Liabilities28,467,45118,733,5016,652,491
Total Liabilites400,814,081301,267,258243,155,230
Total Equity & Liabilities1,150,075,9641,034,956,764935,758,261

Note: The accompanying notes are integral part of these financial statements.

Statement of Profit or Loss and other Comprehensive Income

For the year ended 32nd Ashadh 2083 (16 July 2026)

Figures in NPR.

Particular This Quarter Ending FY 082/083 Previous Quarter Ending FY 082/083 Corresponding Previous Year Quarter Ending FY 081/082

Revenue from generation of Electricity121,708,65593,685,301109,176,145
Less: Royalty Expenses2,832,9512,001,5072,583,523
Less: Project Expenses10,105,0048,240,0939,960,837
Gross Profit108,770,70083,443,70196,631,785
Construction Revenue
Revenue during construction phase226,566,34762,174,00617,030,908
Cost incurred during construction phase(226,566,347)(62,174,006)(17,030,908)
Total Construction Revenue---
Other income--9586411.45
Finance Income80,18554,388606,490
Employee benefit expenses1,553,4441,279,7441,740,193
Depreciation1,720,3831,109,094769,700
Amortisation of Intangible Assets24,278,10521,588,99328,963,386
Administrative and other operating expenses4,315,7673,452,0605,382,508
Other Expenses--1684834
Finance Cost20,304,25514,981,69123,455,745
Total Expenses52,171,95542,411,58261,996,365
Total Profit before Tax56,678,93041,086,50744,828,322
Income Tax Expense20,046--
Current tax--2203777
Deferred tax credit/charge---
Profit from continuing operations56,658,88441,086,50742,624,543
Net Profit for the year56,658,88441,086,50742,624,543
Other comprehensive gain/(loss) for the year, net of tax--(1,195,936)
Total Comprehensive gain/(loss) for the year, net of tax56,658,88441,086,50741,428,607

Earnings per equity share of Rs. 100 each

Basic Earnings per share -Rs. (Annualized) 8.76 8.47 6.59

Note: The accompanying notes are integral part of these financial statements.

धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ अनुसूची - १४ (नियम २६ को उपनियम १ संग सम्बन्धित)

आ.व. २०८२/०८३ को चौथो त्रैमासिक विवरण

१. वित्तिय विवरण :

क) आ.व. २०८२/०८३ को चौथो त्रैमासिक अपरिस्कृत विवरण (वासलात तथा नाफा नोक्सान हिसाब) व्यवस्थापनद्वारा तयार गरी यसै प्रतिवेदनको साथमा प्रकाशन गरिएको छ ।

ख) प्रमुख वित्तिय अनुपातहरू निम्नानुसार रहेको छ :

तरलता अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्ती मूल्य आम्दानी अनुपात प्रति शेयर आम्दानी

३.२४ ११६ ४.९२ ५३.५३ ८.७६

२. व्यवस्थापकीय विश्लेषण :

क) यस त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा अत्याधिक परिवर्तन नरहेको र मौज्दात, आम्दानी र तरलतामा सकारात्मक प्रभाव कायम रहेको छ ।

ख) संस्थाको मौज्दात, नाफा वा नगद प्रबाहमा तात्विक असर पार्न सक्ने घटना, अवस्था जानकारीमा नरहेको ।

३. संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण :

धितोपत्र बजारमा संस्थाको शेयर कारोबार, शेयर कारोबारको सामान्य सिद्धान्त र नियमानुसार बमोजिम नै भएको हुंदा संस्थाको कुनै विशेष धारणा नरहेको । यस त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या नेपाल स्टक एक्सचेन्ज लि. को वेबसाइट बमोजिम निम्नानुसार रहेको :

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार कुल दिन कारोबार संख्या कारोबार भएको शेयर कारोबार रकम

५३९ ४५२.३० ४६९ ६५ ३६५४ ४२१७९७ २०९१६१६३३.६०

४. समस्या तथा चुनौती :

संस्थाले बहन गर्नुपर्ने आन्तरिक समस्या तथा चुनौती नरहेको र बाह्य चुनौतीहरूमा परियोजना स्थलमा प्राकृतिक विपत्ति जस्तै बाढी पहिरो तथा भूकम्प रहेतापनि यस अवधि सम्ममा उक्त विपत्तिहरूले संस्थालाई असर पारेको छैन ।

५. संस्थागत सुशासन :

संस्थागत सुशासन अभिवृद्धिका लागी व्यवस्थापनद्वारा नियम कानुनको पालना तथा लेखा परीक्षकबाट प्राप्त सुझावहरूलाई कार्यान्वयन गर्न यथेष्ट कदमहरू चालेको छ ।

६. सत्य तथ्यता सम्बन्धमा अध्यक्षको उद्घोष:

आजका मिति सम्ममा यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना जानकारीहरू लुकाइएको छैन ।

Mandakini Hydropower Ltd.

Kathmandu

Statement of Financial Position As at 32nd Ashadh 2083

( 16th July 2026)

Particular This Quarter Ending FY 082/083 Previous Quarter Ending FY 082/083 Corresponding Previous Year Quarter Ending FY 081/082

Assets
Non Current Assets
Property, Plant & Equipment9,473,04210,084,33211,031,951
Intangible assets691,039,986693,729,098708,444,998
Intangible Assets Under Development328,228,058223,286,44397,792,945
Investment29,000,00038,460,29133,520,568
Total Non Current Assets1,057,741,087965,560,164850,790,462
Current Assets
Financial assets---
Cash & Cash Equivalents34,092,82914,046,67911,788,750
Other financial assets5,366,4118,021,411121,260
Other current assets51,045,73642,760,39871,714,456
Inventories778,9763,521,056304,436
Advance Tax (net)1,050,9251,047,0551,038,897
Total Current Assets92,334,87769,396,59984,967,800
Total Assets1,150,075,9641,034,956,764935,758,261
Equity & Liabilities
Equity
Equity Share Capital646,767,085646,767,085646,767,085
Other equity102,494,79886,922,42145,835,946
Total Equity749,261,883733,689,506692,603,031
Liabilities
Non-Current Liabilities
Financial liabilities
Borrowings368,804,481279,382,739232,893,879
Other financial liabilities3,542,1493,151,0183,608,860
Total Non-Current Liabilities372,346,630282,533,757236,502,739
Current Liabilities
Financial liabilities---
Borrowings---
Other financial liabilities26,977,50017,880,2204,264,605
Other current liabilities1,489,951853,2812,387,887
Total Current Liabilities28,467,45118,733,5016,652,491
Total Liabilities400,814,081301,267,258243,155,230
Total Equity & Liabilities1,150,075,9641,034,956,764935,758,261

Note: The accompanying notes are integral part of these financial statements.

Statement of Profit or Loss and other Comprehensive Income

For the year ended 32nd Ashadh 2083 (16 July 2026)

Figures in NPR.

Particular This Quarter Ending FY 082/083 Previous Quarter Ending FY 082/083 Corresponding Previous Year Quarter Ending FY 081/082

Revenue from generation of Electricity121,708,65593,685,301109,176,145
Less: Royalty Expenses2,832,9512,001,5072,583,523
Less: Project Expenses10,105,0048,240,0939,960,837
Gross Profit108,770,70083,443,70196,631,785
Construction Revenue
Revenue during construction phase226,566,34762,174,00617,030,908
Cost incurred during construction phase(226,566,347)(62,174,006)(17,030,908)
Total Construction Revenue---
Other income--9586411.45
Finance Income80,18554,388606,490
Employee benefit expenses1,553,4441,279,7441,740,193
Depreciation1,720,3831,109,094769,700
Amortisation of Intangible Assets24,278,10521,588,99328,963,386
Administrative and other operating expenses4,315,7673,452,0605,382,508
Other Expenses--1684834
Finance Cost20,304,25514,981,69123,455,745
Total Expenses52,171,95542,411,58261,996,365
Total Profit before Tax56,678,93041,086,50744,828,322
Income Tax Expense20,046--
Current tax--2203777
Deferred tax credit/charge---
Profit from continuing operations56,658,88441,086,50742,624,543
Net Profit for the year56,658,88441,086,50742,624,543
Other comprehensive gain/(loss) for the year, net of tax--(1,195,936)
Total Comprehensive gain/(loss) for the year, net of tax56,658,88441,086,50741,428,607

Earnings per equity share of Rs. 100 each

Basic Earnings per share -Rs. (Annualized) 8.76 8.47 6.59

Note: The accompanying notes are integral part of these financial statements.

Securities Registration and Issue Regulations, 2073 Schedule - 14 (Related to Sub-regulation 1 of Regulation 26)

Fourth Quarter Report of F.Y. 2082/083

1. Financial Statements :

a) The un-audited financial statement (Balance Sheet and Profit & Loss Account) for the fourth quarter of F.Y. 2082/083 prepared by management has been published along with this report.

b) Major financial ratios are as follows :

Liquidity Ratio Net Worth Per Share Total Assets Per Share Price Earnings Ratio Earnings Per Share

3.24 116 4.92 53.53 8.76

2. Management Analysis :

a) During this quarterly period, there were no drastic changes in the company's inventory, income, and liquidity, and a positive impact has been maintained on inventory, income, and liquidity.

b) No events or circumstances that could materially affect the company's inventory, profit, or cash flow have come to light.

3. Analysis Regarding Share Transactions of the Company :

Share transactions of the company in the securities market were conducted according to general share trading principles and regulations, hence the company has no specific opinion. The maximum, minimum, closing price, total trading days, and number of transactions of shares during this quarter as per the website of Nepal Stock Exchange Ltd. are as follows :

Maximum Price Minimum Price Closing Price Total Trading Days Total Transactions Number of Shares Traded Total Amount

539 452.30 469 65 3654 421797 209161633.60

4. Problems and Challenges :

There are no internal problems and challenges to be borne by the company, and among external challenges, despite natural disasters like floods, landslides, and earthquakes at the project site, such disasters have not affected the company up to this period.

5. Corporate Governance :

To enhance corporate governance, management has taken adequate steps to comply with rules and regulations and to implement recommendations received from the auditor.

6. Declaration by the Chairman on Truthfulness and Authenticity :

I personally take responsibility for the accuracy of the information and details mentioned in this report as of today's 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, information, or data necessary for investors to make informed decisions have been concealed.

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