पियोर इनर्जी लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणPure Energy Limited: Q4 Unaudited Financial Report
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Unaudited Financial Reports (Quarterly)
As on Fourth Quarter End of Fiscal Year 2082/83
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४
(नियम २६ को उपनियम (१) सँग सम्बन्धित)
आ.ब. २०८२/०८३ को चौथो त्रैमासिक विवरण
१. वित्तीय विवरण
➢ चौथो त्रैमासिकको अपरिक्षित (Unaudited) वित्तीय विवरणहरू र वित्तीय अनुपातहरू यस प्रतिवेदनको अंशका रूपमा प्रकाशित गरिएका छन् ।
➢ यहाँ प्रस्तुत गरिएका वित्तीय विवरणहरू नेपाल वित्तीय प्रतिवेदन मानक (NFRS) अनुसार तयार पारिएका छन् ।
➢ महत्वपूर्ण वित्तीय अनुपातहरू: अपरिक्षित वित्तीय विवरणमा संलग्न गरिएअनुसार ।
क) अपरिक्षित संक्षिप्त वासलात र नाफा वा नोक्सान सम्बन्धी वित्तीय विवरण :
Unaudited Statement of Financial Position
Unaudited Financial Statement for the Fourth Quarter of Fiscal Year 2082/83 ended Ashadh 32, 2083
(Figure In NRs.)
| Particulars As on Ashadh End | 2083 | 2082 | 2082 |
| Assets | |||
| Non Current Assets | |||
| Property, Plant and Equipments | 1,996,840,401 | 2,022,336,112 | 2,094,635,033 |
| Intangible Assets | 3,658,651 | 3,807,081 | 4,235,003 |
| Right-of-use Assets | 127,206,478 | 128,715,681 | 133,066,678 |
| Investment | 157,010,000 | 152,010,000 | 27,010,000 |
| Other Assets | 3,502,383 | 2,163,279 | 1,456,840 |
| Total Non Current Assets | 2,288,217,912 | 2,309,032,152 | 2,260,403,554 |
| Current Assets | |||
| Inventories | 5,069,750 | 5,477,030 | 3,365,129 |
| Cash and Cash Equivalents | 3,327,550 | 6,839,149 | 7,906,434 |
| Trade Receivables | 45,634,622 | 43,774,544 | 45,407,804 |
| Prepayments | 2,661,119 | 4,936,344 | 3,203,067 |
| Other Assets | 514,549 | 527,798 | 24,550 |
| Total Current Assets | 57,207,590 | 61,554,866 | 59,906,984 |
| Total Assets | 2,345,425,502 | 2,370,587,018 | 2,320,310,538 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 800,000,000 | 800,000,000 | 800,000,000 |
| Other Equity | 29,139,649 | 15,550,827 | 3,837,902 |
| Total Equity | 829,139,649 | 815,550,827 | 803,837,902 |
| Non Current Liabilities | |||
| Long Term Borrowings | 1,405,494,176 | 1,437,567,439 | 1,393,957,455 |
| Total Non Current Liabilities | 1,405,494,176 | 1,437,567,439 | 1,393,957,455 |
| Current Liabilities | |||
| Trade Payables | 3,782,522 | 3,925,913 | 4,128,715 |
| Short Term Borrowings | 102,462,984 | 97,404,752 | 86,969,424 |
| Other Liabilities | 3,437,623 | 15,599,534 | 30,270,506 |
| Provisions | 1,108,548 | 538,554 | 1,146,537 |
| Total Current Liabilities | 110,791,677 | 117,468,752 | 122,515,182 |
| Total Equity and Liabilities | 2,345,425,502 | 2,370,587,018 | 2,320,310,538 |
Unaudited Statement of Profit or Loss
(Figure In NRs.)
| Particulars For the Period Ended Ashadh End | 2083 | 2082 | 2082 |
| Income: | |||
| Revenue From Operations | 247,616,825 | 176,991,296 | 259,256,916 |
| Miscellaneous Income | 188,243 | 173,807 | 15,191,586 |
| Total Revenue | 247,805,068 | 177,165,103 | 274,448,502 |
| Expenses: | |||
| Cost of Plant Operation | 14,169,091 | 10,333,122 | 14,158,724 |
| Employee Cost | 11,832,569 | 8,993,555 | 11,935,024 |
| Administration Expenses | 11,517,096 | 8,522,866 | 9,527,825 |
| Borrowing Cost | 79,273,097 | 59,452,175 | 101,114,032 |
| Depreciation and Amortization | 104,952,415 | 77,799,072 | 104,774,488 |
| Total Expenditure | 221,744,268 | 165,100,790 | 241,510,093 |
| Profit/(Loss) Before CSR, Bonus and Tax | 26,060,800 | 12,064,313 | 32,938,409 |
| Less: | |||
| Provision for Bonus | 506,035 | 234,259 | 639,581 |
| Provision for CSR | 253,017 | 117,129 | 319,790 |
| Profit Before Tax | 25,301,747 | 11,712,925 | 31,979,038 |
| Less : Tax | - | - | - |
| Net Profit After Tax | 25,301,747 | 11,712,925 | 31,979,038 |
ख) प्रमुख वित्तीय सूचकहरू:
| क.सं विवरण यस त्रैमासिकको अन्त्य सम्मको अघिल्लो त्रैमासिकको अन्त्य सम्मको अघिल्लो आ.व. को यसै त्रैमासिकको अन्त्य सम्मको | |||
| १ प्रति शेयर आम्दानी (रु.) वार्षिककृत | ३।१६ | १।९५ | ४।७० |
| २ प्रति शेयर नेटवर्थ (रु.) | १०३।६४ | १०१।९४ | १००।४८ |
| ३ प्रति शेयर सम्पत्ती मूल्य (रु.) | २९३।१८ | २९६।३२ | २९०।०४ |
| ४ तरलता अनुपात | ०।५२ | ०।५२ | ०।४९ |
| ५ ऋण पुँजी अनुपात | १।८२ | १।८८ | १।८४ |
२. व्यवस्थापकीय विश्लेषण
क) यस कम्पनीले हस्ताक्षर गरिएको PPA (विद्युत खरीद सम्झौता) अनुसार नेपाल विद्युत प्राधिकरणलाई निरन्तर र कुनै अवरोध बिना बिजुली आपूर्ति गर्दै आएको छ ।
ख) यस त्रैमासिकमा कम्पनीको खातामा नियमित विद्युत बिक्रीबाट रकम भुक्तानी प्राप्त भएको छ । आगामी अवधिमा पनि यस कम्पनीको आयोजनाको व्यवस्थापनको विश्लेषण गर्दै व्यवसायिक रुपले सक्षम तरिकाबाट सञ्चालन गरी अधिकाधिक विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना छ ।
ग) यस कम्पनीले हालसम्म बैंकबाट लिएको ऋणको साँवा तथा ब्याजको भुक्तानी नेपाल राष्ट्र बैंकद्वारा समय समयमा गर्दै निर्धारित समयमा भुक्तानी गरि रहेको छ।
३. कानूनी कारबाही सम्बन्धी विवरण
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए ।
यस त्रैमासिकको अन्त्यमा कुनै मुद्दा नभएको ।
ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए ।
यस सम्बन्धमा जानकारी प्राप्त नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए ।
यस सम्बन्धमा जानकारी प्राप्त नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण
कम्पनी व्यवस्थापनबाट शेयरको मूल्यमा असाधारण प्रभाव पर्ने किसिमको कुनै पनि प्रकारको गतिविधिहरु भएको पाइएको छैन । नेपाल स्टक एक्सचेञ्ज लिमिटेडको वेवसाइट अनुसार आ. व. २०८०/८१ को चौथो त्रैमासिक अवधिमा शेयर सम्बन्धी कारोबारको विवरण देहाय बमोजिम रहेको छ ।
शेयरको अधिकतम मूल्य (रु.) शेयरको न्यूनतम मूल्य (रु.) शेयरको अन्तिम मूल्य (रु.) कारोबार भएको कूल दिन कारोबार संख्या कारोबार शेयर संख्या
१,०३०।०० ७०६।०० ८६५।०० ६४ ९,३१८ ६१५,९२४
५. समस्या र चुनौती
कम्पनीले बहन गर्नु परेको समस्या तथा चुनौति बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतिहरुलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
६. संस्थागत सुशासन
यस कम्पनीले संस्थागत सुशासन, अभिवृद्धिका लागि सदैव उच्च प्राथमिकता राख्दै आएको छ । यस कम्पनीलाई नियमन निकायबाट प्राप्त निर्देशन परिपत्रहरु व्यवस्थापनद्वारा तदारुकताका साथ सम्पादन गरि आएको छ ।
कम्पनीभित्र सुशासनलाई सुदृढ पार्नका लागि सञ्चालक समिति, लेखापरीक्षण समिति, व्यवस्थापन तथा सञ्चालन टोलीको नियमित बैठकहरू बसिरहेका छन् ।
७. सत्य, तथ्यता सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण
यस प्रतिवेदनमा प्रस्तुत वित्तीय विवरणहरु कम्पनीद्वारा राखिएको लेखा अनुसार तयार गरिएको छ। मेरो जानकारीमा भए अनुसार यस विवरणमा उल्लिखित सम्पूर्ण विवरणहरु तथ्यको आधारमा तयार गरिएकोले सत्य, तथ्यपूर्ण रहेको र लगानीकर्ताहरुलाई सुसूचित गर्दै निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Unaudited Financial Reports (Quarterly)
As on Fourth Quarter End of Fiscal Year 2082/83
Schedule 14 of Securities Registration and Issue Regulations, 2073
(Related to Sub-regulation (1) of Regulation 26)
Fourth Quarter Statement of F.Y. 2082/083
1. Financial Statements
➢ Unaudited financial statements and financial ratios of the fourth quarter have been published as part of this report.
➢ The financial statements presented here have been prepared in accordance with Nepal Financial Reporting Standards (NFRS).
➢ Key financial ratios: As attached in the unaudited financial statements.
a) Unaudited Condensed Balance Sheet and Profit or Loss Statement:
Unaudited Statement of Financial Position
Unaudited Financial Statement for the Fourth Quarter of Fiscal Year 2082/83 ended Ashadh 32, 2083
(Figure In NRs.)
| Particulars As on Ashadh End | 2083 | 2082 | 2082 |
| Assets | |||
| Non Current Assets | |||
| Property, Plant and Equipments | 1,996,840,401 | 2,022,336,112 | 2,094,635,033 |
| Intangible Assets | 3,658,651 | 3,807,081 | 4,235,003 |
| Right-of-use Assets | 127,206,478 | 128,715,681 | 133,066,678 |
| Investment | 157,010,000 | 152,010,000 | 27,010,000 |
| Other Assets | 3,502,383 | 2,163,279 | 1,456,840 |
| Total Non Current Assets | 2,288,217,912 | 2,309,032,152 | 2,260,403,554 |
| Current Assets | |||
| Inventories | 5,069,750 | 5,477,030 | 3,365,129 |
| Cash and Cash Equivalents | 3,327,550 | 6,839,149 | 7,906,434 |
| Trade Receivables | 45,634,622 | 43,774,544 | 45,407,804 |
| Prepayments | 2,661,119 | 4,936,344 | 3,203,067 |
| Other Assets | 514,549 | 527,798 | 24,550 |
| Total Current Assets | 57,207,590 | 61,554,866 | 59,906,984 |
| Total Assets | 2,345,425,502 | 2,370,587,018 | 2,320,310,538 |
| Equity and Liabilities | |||
| Equity | |||
| Share Capital | 800,000,000 | 800,000,000 | 800,000,000 |
| Other Equity | 29,139,649 | 15,550,827 | 3,837,902 |
| Total Equity | 829,139,649 | 815,550,827 | 803,837,902 |
| Non Current Liabilities | |||
| Long Term Borrowings | 1,405,494,176 | 1,437,567,439 | 1,393,957,455 |
| Total Non Current Liabilities | 1,405,494,176 | 1,437,567,439 | 1,393,957,455 |
| Current Liabilities | |||
| Trade Payables | 3,782,522 | 3,925,913 | 4,128,715 |
| Short Term Borrowings | 102,462,984 | 97,404,752 | 86,969,424 |
| Other Liabilities | 3,437,623 | 15,599,534 | 30,270,506 |
| Provisions | 1,108,548 | 538,554 | 1,146,537 |
| Total Current Liabilities | 110,791,677 | 117,468,752 | 122,515,182 |
| Total Equity and Liabilities | 2,345,425,502 | 2,370,587,018 | 2,320,310,538 |
Unaudited Statement of Profit or Loss
(Figure In NRs.)
| Particulars For the Period Ended Ashadh End | 2083 | 2082 | 2082 |
| Income: | |||
| Revenue From Operations | 247,616,825 | 176,991,296 | 259,256,916 |
| Miscellaneous Income | 188,243 | 173,807 | 15,191,586 |
| Total Revenue | 247,805,068 | 177,165,103 | 274,448,502 |
| Expenses: | |||
| Cost of Plant Operation | 14,169,091 | 10,333,122 | 14,158,724 |
| Employee Cost | 11,832,569 | 8,993,555 | 11,935,024 |
| Administration Expenses | 11,517,096 | 8,522,866 | 9,527,825 |
| Borrowing Cost | 79,273,097 | 59,452,175 | 101,114,032 |
| Depreciation and Amortization | 104,952,415 | 77,799,072 | 104,774,488 |
| Total Expenditure | 221,744,268 | 165,100,790 | 241,510,093 |
| Profit/(Loss) Before CSR, Bonus and Tax | 26,060,800 | 12,064,313 | 32,938,409 |
| Less: | |||
| Provision for Bonus | 506,035 | 234,259 | 639,581 |
| Provision for CSR | 253,017 | 117,129 | 319,790 |
| Profit Before Tax | 25,301,747 | 11,712,925 | 31,979,038 |
| Less : Tax | - | - | - |
| Net Profit After Tax | 25,301,747 | 11,712,925 | 31,979,038 |
B) Major Financial Indicators:
| S.N. Particulars Up to end of this quarter Up to end of previous quarter Up to end of corresponding quarter of previous FY | |||
| 1 Earnings Per Share (Rs.) Annualized | 3।16 | 1।95 | 4।70 |
| 2 Net Worth Per Share (Rs.) | 103।64 | 101।94 | 100।48 |
| 3 Asset Value Per Share (Rs.) | 293।18 | 296।32 | 290।04 |
| 4 Liquidity Ratio | 0।52 | 0।52 | 0।49 |
| 5 Debt Capital Ratio | 1।82 | 1।88 | 1।84 |
2. Management Analysis
a) As per the signed Power Purchase Agreement (PPA), the company has been continuously supplying electricity to Nepal Electricity Authority without any interruption.
b) Payment from regular electricity sales has been received in the company's account in this quarter. In the upcoming period as well, analyzing the management of the company's project, the plan is to operate in a commercially efficient manner to generate maximum electricity and supply it to Nepal Electricity Authority.
c) The principal and interest payments on loans taken from banks by the company to date are being paid within the specified time as required by Nepal Rastra Bank from time to time.
3. Details Regarding Legal Actions
a) If any lawsuit was filed by or against the institution during the quarterly period:
No lawsuit at the end of this quarter.
b) If any lawsuit was filed regarding violation of prevailing rules or criminal offense by promoter or director of the institution or against promoter or director:
No information received in this regard.
c) If any lawsuit was filed regarding financial crime against any promoter or director:
No information received in this regard.
4. Analysis Regarding Share Transactions of the Institution
No activity has been observed from company management that would cause an unusual impact on share prices. According to the Nepal Stock Exchange Limited website, the details of share transactions during the fourth quarter of FY 2080/81 are as follows:
Maximum Share Price (Rs.) Minimum Share Price (Rs.) Closing Share Price (Rs.) Total Trading Days Number of Transactions Number of Shares Traded
1,030।00 706।00 865।00 64 9,318 615,924
5. Problems and Challenges
The problems and challenges faced by the company are similar to others in the market. Internal and external problems and challenges arising in the institution are reviewed by the Board of Directors in periodic meetings and necessary implementations are made for resolution.
6. Corporate Governance
This company has always maintained high priority for promoting corporate governance. Directives and circulars received by this company from regulatory bodies are executed with promptness by the management.
To strengthen governance within the company, regular meetings of the Board of Directors, Audit Committee, Management, and Operations Team are being held.
7. Declaration by Chief Executive Officer Regarding Truth and Accuracy
The financial statements presented in this report have been prepared in accordance with the accounting records maintained by the company. To the best of my knowledge, all details mentioned in this statement have been prepared on the basis of facts and are true and accurate, and no details, notices, or information necessary for investors to make informed decisions have been concealed.