मोदी इनर्जी लिमिटेडको प्रथम त्रैमासिक वित्तीय विवरणModi Energy Limited First Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
Modi Energy Limited
Dillibazar, Kathmandu
Unaudited Statement of Financial Position
As At Ashoj 31, 2083 ( October 17, 2026)
Amount In “000” Unless Specified
| Particulars This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| ASSETS | |||
| Property, Plant and Equipment (Net Blocks) | 6,826 | 7,070 | 7,634 |
| Intangible Assets (Net Blocks) | 5,030,317 | 5,095,539 | 5,290,704 |
| Other Assets | 1,800 | 1,989 | 2,644 |
| Total Non-Current Asset | 5,038,943 | 5,104,599 | 5,300,982 |
| Total Current Assets | 200,919 | 194,918 | 164,398 |
| Total Assets | 5,239,862 | 5,299,517 | 5,465,380 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Share Capital | 2,900,000 | 2,900,000 | 2,900,000 |
| Reserve and Surplus | -1,196,771 | -1,212,584 | -1,166,155 |
| Total Equity | 1,703,229 | 1,687,416 | 1,733,845 |
| Long Term Loan | 3,007,419 | 3,057,422 | 3,202,422 |
| Short Term Loan | 365,000 | 389,000 | 359,000 |
| Other Non-Current Liabilities | 6,475 | 7,229 | 2,193 |
| Other Current Liabilities | 157,739 | 158,450 | 167,920 |
| Total Current & Non- Current Liabilities | 3,536,633 | 3,612,101 | 3,731,535 |
| Total Equity and Liabilities | 5,239,862 | 5,299,517 | 5,465,380 |
Unaudited Statement of Profit or Loss Account and Other Comprehensive Income
For the Period Ended Ashoj 31, 2083 ( October 17, 2026)
| Particulars This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| Power Sales | 149,763 | 469,204 | 108,617 |
| Less: Plant Operating Expenses | -17,440 | -60,196 | -19,153 |
| Gross Profit ( Loss) | 132,323 | 409,008 | 89,465 |
| Less: Administrative selling and Distribution Expenses | -1,087 | -2,697 | -1,096 |
| Operating Profit ( Loss) | 131,236 | 406,310 | 88,368 |
| Less: Financial Cost | -48,487 | -217,028 | -62,372 |
| Less: Depreciation | -66,958 | -269,582 | -67,164 |
| Profit and Loss before Bonus, CSR and Tax | 15,791 | -80,300 | -41,167 |
| Less: Provision for Bonus, CSR and Tax | - | - | - |
| Profit for the Period | 15,791 | -80,300 | -41,167 |
| Ratio This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| Earnings Per Share (Annual) | 2.18 | -2.77 | -5.68 |
| Market Value Per Share | 209.50 | 214.50 | 269.00 |
| Price Earnings Ratio | 96.18 | -77.47 | -47.37 |
| Current Ratio | 0.38 | 0.36 | 0.31 |
Return On Assets 1.21% -1.52% -3.01%
Net worth Per Share 58.73 58.19 59.79
FIRST QUARTER DISCLOSURE AS OF OCTOBER 17th, 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 First 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 useful life of the assets.
2) MANAGEMENT ANALYSIS
• Lower Modi Hydroelectric project has been generating electricity since Ashoj 14, 2078. It is evacuating generated energy as per instruction of NEA load dispatch center.
• Revenue for sale of electricity to NEA has increased by 37.88% and finance cost of the company has decreased by 22.26% compared to the corresponding previous year's quarter. Due to this the profit has increased by 138.36% compared to the corresponding previous year's quarter.
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 Modi Energy limited is listed in NEPSE on 4th July, 2023 and transacted from 5th July 2023.
• The major highlights of share transactions during the quarter are as follows:
Maximum Price Minimum Price Closing Price Total days of Transaction No. of Transactions No of Share Traded Turnover of share Transaction
Rs.235 /- Rs.195/- Rs.209.50/- 61 8,278 1,110,772 Rs.228,087,269.80/-
5) PROBLEMS AND CHALLENGES
Internal Challenges
• To maintain Operational efficiency
• Management of retention of skilled manpower
External Challenges
• Possibility of flood in monsoon season in rivers at power house area and disturbance in transmission line due to storm & technical fault.
• Difficult to get hydropower equipment's spare parts in time.
• Reduction in the level of river direct impacts power generation.
• Climate Change & Hydrological Risk.
Strategies followed by the management
• Use of internal manpower and taking expert agency advice to minimize the issues.
• Maximize the generation of energy by atleast maintaining the monthly contract energy by efficient and effective management of power plant.
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 First quarter of financial year 2083-84, 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.
Modi Energy Limited
Dillibazar, Kathmandu
Unaudited Statement of Financial Position
As At Ashoj 31, 2083 ( October 17, 2026)
Amount In “000” Unless Specified
| Particulars This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| ASSETS | |||
| Property, Plant and Equipment (Net Blocks) | 6,826 | 7,070 | 7,634 |
| Intangible Assets (Net Blocks) | 5,030,317 | 5,095,539 | 5,290,704 |
| Other Assets | 1,800 | 1,989 | 2,644 |
| Total Non-Current Asset | 5,038,943 | 5,104,599 | 5,300,982 |
| Total Current Assets | 200,919 | 194,918 | 164,398 |
| Total Assets | 5,239,862 | 5,299,517 | 5,465,380 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Share Capital | 2,900,000 | 2,900,000 | 2,900,000 |
| Reserve and Surplus | -1,196,771 | -1,212,584 | -1,166,155 |
| Total Equity | 1,703,229 | 1,687,416 | 1,733,845 |
| Long Term Loan | 3,007,419 | 3,057,422 | 3,202,422 |
| Short Term Loan | 365,000 | 389,000 | 359,000 |
| Other Non-Current Liabilities | 6,475 | 7,229 | 2,193 |
| Other Current Liabilities | 157,739 | 158,450 | 167,920 |
| Total Current & Non- Current Liabilities | 3,536,633 | 3,612,101 | 3,731,535 |
| Total Equity and Liabilities | 5,239,862 | 5,299,517 | 5,465,380 |
Unaudited Statement of Profit or Loss Account and Other Comprehensive Income
For the Period Ended Ashoj 31, 2083 ( October 17, 2026)
| Particulars This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| Power Sales | 149,763 | 469,204 | 108,617 |
| Less: Plant Operating Expenses | -17,440 | -60,196 | -19,153 |
| Gross Profit ( Loss) | 132,323 | 409,008 | 89,465 |
| Less: Administrative selling and Distribution Expenses | -1,087 | -2,697 | -1,096 |
| Operating Profit ( Loss) | 131,236 | 406,310 | 88,368 |
| Less: Financial Cost | -48,487 | -217,028 | -62,372 |
| Less: Depreciation | -66,958 | -269,582 | -67,164 |
| Profit and Loss before Bonus, CSR and Tax | 15,791 | -80,300 | -41,167 |
| Less: Provision for Bonus, CSR and Tax | - | - | - |
| Profit for the Period | 15,791 | -80,300 | -41,167 |
| Ratio This Quarter Ending Ashoj 2083 Previous Quarter Ending Ashad 2083 Previous Year Corresponding Quarter Ending Ashoj 2082 | |||
| Earnings Per Share (Annual) | 2.18 | -2.77 | -5.68 |
| Market Value Per Share | 209.50 | 214.50 | 269.00 |
| Price Earnings Ratio | 96.18 | -77.47 | -47.37 |
| Current Ratio | 0.38 | 0.36 | 0.31 |
Return On Assets 1.21% -1.52% -3.01%
Net worth Per Share 58.73 58.19 59.79
FIRST QUARTER DISCLOSURE AS OF OCTOBER 17th, 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 First 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 useful life of the assets.
2) MANAGEMENT ANALYSIS
• Lower Modi Hydroelectric project has been generating electricity since Ashoj 14, 2078. It is evacuating generated energy as per instruction of NEA load dispatch center.
• Revenue for sale of electricity to NEA has increased by 37.88% and finance cost of the company has decreased by 22.26% compared to the corresponding previous year's quarter. Due to this the profit has increased by 138.36% compared to the corresponding previous year's quarter.
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 Modi Energy limited is listed in NEPSE on 4th July, 2023 and transacted from 5th July 2023.
• The major highlights of share transactions during the quarter are as follows:
Maximum Price Minimum Price Closing Price Total days of Transaction No. of Transactions No of Share Traded Turnover of share Transaction
Rs.235 /- Rs.195/- Rs.209.50/- 61 8,278 1,110,772 Rs.228,087,269.80/-
5) PROBLEMS AND CHALLENGES
Internal Challenges
• To maintain Operational efficiency
• Management of retention of skilled manpower
External Challenges
• Possibility of flood in monsoon season in rivers at power house area and disturbance in transmission line due to storm & technical fault.
• Difficult to get hydropower equipment's spare parts in time.
• Reduction in the level of river direct impacts power generation.
• Climate Change & Hydrological Risk.
Strategies followed by the management
• Use of internal manpower and taking expert agency advice to minimize the issues.
• Maximize the generation of energy by atleast maintaining the monthly contract energy by efficient and effective management of power plant.
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 First quarter of financial year 2083-84, 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.