ङादी ग्रुप पावरको चौथो त्रैमासिक वित्तीय विवरणNgadi Group Power Q4 Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 12, 2026
Ngadi Group Power Ltd.
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the Fourth Quarter
on Ashadh 31, 2080 (16 July, 2023)
Amount in NRs
| Particulars | F.Y. 2079/080 (4th Quarter) | F.Y. 2079/080 (3rd Quarter) | F.Y. 2078/079 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 529,629,387 | 545,798,826 | 559,243,495 |
| Financial Assets | |||
| Investments | 3,387,772,147 | 3,930,255,171 | 4,320,060,748 |
| Other non-current Assets | - | - | - |
| Total Non-Current Assets | 3,917,401,534 | 4,476,053,997 | 4,879,304,243 |
| Current Assets | |||
| Advance, Loan and Deposits | 2,153,602,869 | 2,281,262,197 | 678,290,952 |
| Cash and Bank Balance | 368,432,383 | 250,138,898 | 1,551,596,765 |
| Current Tax Assets | 1,983,915 | 7,129,797 | 2,306,474 |
| Total Current Assets | 2,524,019,167 | 2,538,530,892 | 2,232,194,191 |
| Total Assets | 6,441,420,701 | 7,014,584,889 | 7,111,498,434 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 3,878,429,974 | 3,878,429,974 | 3,702,558,446 |
| Other Equity | 1,336,747,820 | 1,879,138,442 | 2,018,458,033 |
| Retained Earnings | 150,521,576 | 133,139,998 | 334,624,568 |
| Total Equity | 5,365,699,370 | 5,890,708,414 | 6,055,641,047 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 338,137,751 | 354,000,000 | 407,555,984 |
| Provisions for Staff Bonus | 589,771 | 471,896 | 511,393 |
| Current Tax | 8,653,302 | 5,781,320 | 4,988,516 |
| Provisions for Corporate Social Responsibility | 583,874 | 467,177 | 544,663,280 |
| Deferred Tax Liabilities | 344,497,337 | 368,430,458 | 223,274 |
| Total Non-Current Liabilities | 692,462,035 | 729,150,852 | 957,942,447 |
| Current Liabilities | |||
| Trade and Other Payables | 322,276,523 | 327,141,817 | 40,383,277 |
| Short Term Borrowings | 60,453,701 | 58,000,000 | 57,104,087 |
| Other Current Liabilities | |||
| TDS Payables | 529,072 | 9,583,806 | 427,576 |
| Total Current Liabilities | 383,259,296 | 394,725,623 | 97,914,940 |
| Total Equity & Liabilities | 6,441,420,701 | 7,014,584,889 | 7,111,498,434 |
Income Statement for the Period ended Ashadh 31, 2080 (16th July, 2023)
| Particulars | F.Y. 2079/080 (4th Quarter) | F.Y. 2079/080 (3rd Quarter) | F.Y. 2078/079 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 138,054,459 | 105,632,077 | 114,948,385 |
| Less: Royalty Expenses | 3,261,116 | 2,112,583 | 2,801,649 |
| Less: Cost of Sales | 16,204,587 | 10,305,390 | 12,957,850 |
| Gross Profit | 118,588,756 | 93,214,104 | 99,188,886 |
| Add: Non Operating Income | 9,836,832 | 8,015,370 | 9,154,663 |
| Less: Operating Expenses | |||
| Administrative Expenses | 10,099,860 | 8,176,053 | 12,303,084 |
| NEA Charge | 12,204 | 9,504 | 14,148 |
| Operating Profit | 118,313,524 | 93,043,916 | 96,026,317 |
| Non Operating Expenses | |||
| Financial Cost | 29,722,289 | 23,644,285 | 43,422,183 |
| Depreciation | 29,614,108 | 22,210,000 | 29,765,333 |
| Profit Before Tax & Bonus | 58,977,127 | 47,189,631 | 22,838,801 |
| Provision for Staff Bonus | 589,771 | 471,896 | 511,393 |
| Profit Loss after Bonus | 58,387,356 | 46,717,735 | 22,327,408 |
| Corporate Social Responsibility | 583,874 | 467,177 | 223,274 |
| Current Tax | 8,653,302 | 5,781,320 | 4,988,516 |
| Profit After Tax | 49,150,180 | 40,469,238 | 17,115,618 |
*Note : Investments are calculated as per Fair Market Value
Invested Company Kitta Fair Market Value Amount in NRs
| Sagarmatha Jalabidhyut Company Limited. (SMJC) | 3,621,382 | 426.30 | 1,543,795,147 |
| Mai Khola Hydropower Limited. (MKHL) | 1,400,000 | 540.00 | 756,000,000 |
| Siuri Nyadi Power Limited. | 10,879,770 | 100.00 | 1,087,977,000 |
Total - - 3,387,772,147
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को अनुसूची - १४, नियम २६ को उपनियम (१) संग सम्बन्धित
आ.व. २०७९/०८० को चौथो त्रैमासिक प्रतिवेदन
१) वित्तीय विवरण
(क) त्रैमासिक अवधिको वासलात नाफा नोक्सान विवरण :
यस ङादी ग्रुप पावर लि.को उपरोक्त त्रैमासिक अवधिसम्मको अपरिष्कृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरू/परिसूचकहरू :
| प्रति शेयर आम्दानी (वार्षिकीकरण गरिएको) | १.२७ | ३१४.०६ |
| प्रति शेयर नेटवर्थ | १३८.३५ | ६.५९ |
प्रति शेयर कूल सम्पत्तिको मूल्य १६६.०८
२) व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सोको प्रमुख कारण सम्बन्धित विवरण :
यस त्रैमासिक अवधिमा ङादी ग्रुप पावर लि.को सिउरी खोला जलविद्युत आयोजना पूर्ण रुपमा सञ्चालनमा रहेको ।
(ख) व्यवस्थापनको विश्लेषणात्मक विवरण
आगामी अवधिमा सम्पूर्ण शेयरधनीहरूको हितमा काम गर्दै कम्पनीलाई अगाडि बढाउन व्यवस्थापन कटिबद्ध रहेको छ ।
३) कानूनी कारवाही सम्बन्धित विवरण :
(क) यस अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर नभएको ।
(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्था संचालकको विरुद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भएः कम्पनीको जानकारीमा नभएको ।
(ग) कुनै संस्था वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर नभएको ।
४) संगठित संस्थाको शेयर कारोबार सम्बन्धि विश्लेषण:
(क) शेयरको मूल्य तथा कारोबार बजारले निर्धारण गर्ने हुँदा यस संस्थाको व्यवस्थापन शेयरको मूल्य तथा कारोबार प्रति तटस्थ छ तर प्रचलित कानून अनुसार लगानीकर्ता तथा सम्बद्ध निकायहरूलाई उपलब्ध गराउनु पर्ने सूचना तथा जानकारी भने संस्थाले उपलब्ध गराएको छ ।
(ख) यस त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या:
नेपाल स्टक एक्सचेन्जको वेवसाइट www.nepalstock.com अनुसार ।
शेयरको अधिकतम मूल्य ४९२ कारोबार भएको कुल संख्या ३०५८४
शेयरको न्यूनतम मूल्य ३९३.५ कारोबार भएको कुल दिन ६४
शेयरको अन्तिम मूल्य ३९८
५) समस्या तथा चुनौती
(क) परियोजना स्थलमा बाढि पहिरोको जोखिम तथा परियोजना स्थलभित्र भएका मेसिनमा आउन सक्ने समस्याहरू ।
(ख) पावर हाउस र इन्टेकमा आउन सक्ने समस्याहरू
यस कम्पनीमा यस प्रकारका कुनै पनि समस्या आएको खण्डमा कम्पनीको संचालक समिति यस्ता कार्यलाई न्यूनीकरण गर्न सक्षम छ ।
६) संस्थागत सुशासन
प्रचलित कानून बमोजिमका प्रक्रिया पुर्याई कम्पनीको संस्थागत सुशासन कायम गर्ने ।
७) सत्य तथ्यता सम्बन्धमा अध्यक्षको/कार्यकारी प्रमुखको उदघोषण :
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरू लुकाइएको छैन भन्ने कुरा उद्घोषण गर्दछु ।
Ngadi Group Power Ltd.
Maharajgunj-03, Kathmandu, Nepal
Unaudited Financial Statements for the Fourth Quarter
on Ashadh 31, 2080 (16 July, 2023)
Amount in NRs
| Particulars | F.Y. 2079/080 (4th Quarter) | F.Y. 2079/080 (3rd Quarter) | F.Y. 2078/079 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 529,629,387 | 545,798,826 | 559,243,495 |
| Financial Assets | |||
| Investments | 3,387,772,147 | 3,930,255,171 | 4,320,060,748 |
| Other non-current Assets | - | - | - |
| Total Non-Current Assets | 3,917,401,534 | 4,476,053,997 | 4,879,304,243 |
| Current Assets | |||
| Advance, Loan and Deposits | 2,153,602,869 | 2,281,262,197 | 678,290,952 |
| Cash and Bank Balance | 368,432,383 | 250,138,898 | 1,551,596,765 |
| Current Tax Assets | 1,983,915 | 7,129,797 | 2,306,474 |
| Total Current Assets | 2,524,019,167 | 2,538,530,892 | 2,232,194,191 |
| Total Assets | 6,441,420,701 | 7,014,584,889 | 7,111,498,434 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 3,878,429,974 | 3,878,429,974 | 3,702,558,446 |
| Other Equity | 1,336,747,820 | 1,879,138,442 | 2,018,458,033 |
| Retained Earnings | 150,521,576 | 133,139,998 | 334,624,568 |
| Total Equity | 5,365,699,370 | 5,890,708,414 | 6,055,641,047 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 338,137,751 | 354,000,000 | 407,555,984 |
| Provisions for Staff Bonus | 589,771 | 471,896 | 511,393 |
| Current Tax | 8,653,302 | 5,781,320 | 4,988,516 |
| Provisions for Corporate Social Responsibility | 583,874 | 467,177 | 544,663,280 |
| Deferred Tax Liabilities | 344,497,337 | 368,430,458 | 223,274 |
| Total Non-Current Liabilities | 692,462,035 | 729,150,852 | 957,942,447 |
| Current Liabilities | |||
| Trade and Other Payables | 322,276,523 | 327,141,817 | 40,383,277 |
| Short Term Borrowings | 60,453,701 | 58,000,000 | 57,104,087 |
| Other Current Liabilities | |||
| TDS Payables | 529,072 | 9,583,806 | 427,576 |
| Total Current Liabilities | 383,259,296 | 394,725,623 | 97,914,940 |
| Total Equity & Liabilities | 6,441,420,701 | 7,014,584,889 | 7,111,498,434 |
Income Statement for the Period ended Ashadh 31, 2080 (16th July, 2023)
| Particulars | F.Y. 2079/080 (4th Quarter) | F.Y. 2079/080 (3rd Quarter) | F.Y. 2078/079 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 138,054,459 | 105,632,077 | 114,948,385 |
| Less: Royalty Expenses | 3,261,116 | 2,112,583 | 2,801,649 |
| Less: Cost of Sales | 16,204,587 | 10,305,390 | 12,957,850 |
| Gross Profit | 118,588,756 | 93,214,104 | 99,188,886 |
| Add: Non Operating Income | 9,836,832 | 8,015,370 | 9,154,663 |
| Less: Operating Expenses | |||
| Administrative Expenses | 10,099,860 | 8,176,053 | 12,303,084 |
| NEA Charge | 12,204 | 9,504 | 14,148 |
| Operating Profit | 118,313,524 | 93,043,916 | 96,026,317 |
| Non Operating Expenses | |||
| Financial Cost | 29,722,289 | 23,644,285 | 43,422,183 |
| Depreciation | 29,614,108 | 22,210,000 | 29,765,333 |
| Profit Before Tax & Bonus | 58,977,127 | 47,189,631 | 22,838,801 |
| Provision for Staff Bonus | 589,771 | 471,896 | 511,393 |
| Profit Loss after Bonus | 58,387,356 | 46,717,735 | 22,327,408 |
| Corporate Social Responsibility | 583,874 | 467,177 | 223,274 |
| Current Tax | 8,653,302 | 5,781,320 | 4,988,516 |
| Profit After Tax | 49,150,180 | 40,469,238 | 17,115,618 |
*Note : Investments are calculated as per Fair Market Value
Invested Company Kitta Fair Market Value Amount in NRs
| Sagarmatha Jalabidhyut Company Limited. (SMJC) | 3,621,382 | 426.30 | 1,543,795,147 |
| Mai Khola Hydropower Limited. (MKHL) | 1,400,000 | 540.00 | 756,000,000 |
| Siuri Nyadi Power Limited. | 10,879,770 | 100.00 | 1,087,977,000 |
Total - - 3,387,772,147
Related to Schedule - 14, Rule 26, Sub-rule (1) of Securities Registration and Issue Regulations, 2064
Fourth Quarter Report of F.Y. 2079/080
1) Financial Statements
(a) Balance Sheet and Profit Loss Statement for the Quarterly Period:
The unaudited Balance Sheet and Profit and Loss Statement of Ngadi Group Power Ltd. up to the above quarterly period are presented herewith.
(b) Major Financial Ratios/Indicators:
| Earnings Per Share (Annualized) | 1.27 | 314.06 |
| Net Worth Per Share | 138.35 | 6.59 |
Total Assets Value Per Share 166.08
2) Management Analysis:
(a) Details regarding main reasons for any changes in the company's inventory, income, and liquidity during the quarterly period:
During this quarterly period, the Siuri Khola Hydropower Project of Ngadi Group Power Ltd. has been fully operational.
(b) Management's Analytical Details:
Management is committed to moving the company forward in the coming period while working in the best interest of all shareholders.
3) Legal Proceedings Related Details:
(a) No lawsuit has been filed by or against the corporate body during this period.
(b) In case of any lawsuit filed by or against the promoters or directors of the corporate body regarding defiance of prevailing rules or criminal offense: Not to the company's knowledge.
(c) No lawsuit has been filed against any institution or director regarding financial crimes.
4) Analysis of Share Transactions of the Corporate Body:
(a) Since share prices and transactions are determined by the market, the company's management is neutral towards the share price and trading, but the company has provided information and data required to be provided to investors and concerned agencies as per prevailing laws.
(b) Maximum, minimum, closing share price, total trading days, and number of transactions during this quarterly period:
According to Nepal Stock Exchange website www.nepalstock.com.
Maximum Share Price 492 Total Transactions Count 30584
Minimum Share Price 393.5 Total Trading Days 64
Closing Share Price 398
5) Problems and Challenges:
(a) Risk of floods and landslides at the project site and problems that may arise in machines located inside the project site.
(b) Problems that may arise in the powerhouse and intake.
In case any such problems arise in this company, the Board of Directors of the company is capable of mitigating such events.
6) Corporate Governance:
Maintaining corporate governance of the company by fulfilling processes as per prevailing laws.
7) Declaration by Chairman/CEO regarding Truth and Accuracy:
I am personally responsible for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and I declare that no details, notices, or information necessary for investors to make informed decisions have been concealed.