राप्ती हाइड्रो एण्ड जनरल कन्स्ट्रक्सनको चौथो त्रैमासिक वित्तीय विवरणRapti Hydro & General Construction Q4 Unaudited Financials
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
UNAUDITED FINANCIAL STATEMENTS
FOURTH QUARTER ENDED (FISCAL YEAR 2082/083 ) AS AT ASHADH END, 2083 ( JULY 16, 2026)
| Figures in NPR | |||
| Statement of Financial Position This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 1,548,515,421 | 1,561,745,610 | 1,610,804,769 |
| Investment | 271,600 | 339,306 | 314,373 |
| Total Non-Current Assets | 1,548,787,021 | 1,562,084,916 | 1,611,119,142 |
| Current Assets | |||
| Inventories | 3,572,787 | 3,572,787 | 2,715,718 |
| Financial Assets | |||
| Trade Receivables | 43,998,094 | 49,889,011 | 43,578,778 |
| Cash and Cash Equivalents | 36,531,878 | 40,503,784 | 323,110,074 |
| Other Financial Assets | - | - | 97,010 |
| Other Current Assets | 135,937,072 | 139,635,052 | 257,218,726 |
| Current Tax Assets (Net) | 642,025 | 811,963 | 50,546 |
| Total Current Assets | 220,681,856 | 234,412,596 | 626,770,852 |
| Total Assets | 1,769,468,877 | 1,796,497,512 | 2,237,889,993 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,225,587,600 | 1,225,587,600 | 1,155,176,500 |
| Other Equity | (78,952,415) | (52,215,031) | (159,068,591) |
| Total Equity | 1,146,635,185 | 1,173,372,569 | 996,107,909 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 316,400,901 | 321,863,427 | 959,532,488 |
| Other Financial Liabilities | 270,827,125 | 270,827,125 | 271,489,342 |
| Deferred Tax | 5,034,314 | 5,048,444 | 6,149,750 |
| Total Non-Current Liabilities | 592,262,340 | 597,738,996 | 1,237,171,580 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 27,032,000 | 22,193,014 | - |
| Trade Payables | 86,146 | 179,607 | 264,430 |
| Other Financial Liabilities | 2,474,165 | 2,360,205 | 3,380,269 |
| Other current liabilites | 979,041 | 653,121 | 965,805 |
| Total Current Liabilities | 30,571,352 | 25,385,947 | 4,610,504 |
| Total Liabilities | 622,833,692 | 623,124,943 | 1,241,782,084 |
| Total Equity & Liabilities | 1,769,468,877 | 1,796,497,512 | 2,237,889,993 |
| Statement of Profit or Loss and other Comprehensive Income This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Revenue | 83,970,772 | 75,932,670 | 100,412,145 |
| Cost of Sales | |||
| Generation Expenses | 23,307,095 | 14,990,018 | 23,516,145 |
| Gross profit | 60,663,677 | 60,942,652 | 76,896,000 |
| Depreciation | 62,498,196 | 47,067,453 | 57,308,303 |
| Other Income | 3,390,362 | 7,338,784 | 1,064,682 |
| Administrative & Other Operating Expenses | 2,752,640 | 2,046,195 | 3,210,858 |
| Profit from Operation | (1,196,797) | 19,167,787 | 17,441,521 |
| Finance Costs | 25,357,140 | 19,037,917 | 90,089,132 |
| Profit Before Tax | (26,553,938) | 129,870 | (72,647,611) |
| Income Tax Expenses | |||
| Deferred Tax Credit/Charge | (134,549) | (133,960) | 1,091,767 |
| Profit for the year | (26,419,388) | 263,831 | (73,739,378) |
| Other Comprehensive Gain/(Loss) for The Year, Net of Tax | (34,218) | 19,946 | 11,019 |
| Total Comprehensive Gain/(Loss) for The Year, Net of Tax | (26,453,607) | 283,777 | (73,728,359) |
* Previous Period Figures have been regrouped whenever necessary .
* We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).
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
क) त्रैमासिक अवधिमा कम्पनीको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण:
यस कम्पनीको रूकुम (पूर्व) जिल्लाको भुमे र सिस्ने गाउँपालिकामा ५ मेगावाट क्षमताको रूकुम गाढ जलविद्युत आयोजना संचालनमा रहेको छ। उक्त आयोजनाबाट हाल २०८३ आषाढ मसान्त सम्मको बिल रकम सहित रु ४,३९,९८,०९४.०० (अक्षर मा: चार करोड उन्चालीस लाख अन्ठानब्बे हजार चौरानब्बे रुपैया मात्र) आसामी बापतको रकम नेपाल विद्युत प्राधिकरणको नाममा रहेको छ । कम्पनीले उक्त रकम विद्युत खरिद विक्री सम्झौता अनुसार विलीङ्ग गरेको छ र उक्त रकम नेपाल विद्युत प्राधिकरण (ने.वि.प्रा) र कम्पनी बीच हिसाब मिलान हुन बाँकी रहेकोले सो रकम घटवढ हुन सक्ने छ ।
ख) उक्त वासलातको आधारमा कम्पनीको प्रमुख वित्तीय अनुपात निम्ना अनुसार छ ।
अवधी बार्षिकीकरण गरिएको प्रतिशेयर आम्दानी (रू.) प्रतिशेयर नेटवर्थ (रू.) तरलता अनुपात मूल्य आम्दानी अनुपात (रू.) प्रतिशेयर कुल सम्पत्तीको मूल्य (रू.)
यस त्रैमासिक अन्त्य सम्ममा (२.१६) ९३.५६ ७.२२ (११५.९३) १४४.३८
२. व्यवसायिक विश्लेषण :
यस कम्पनीले रूकुम गाढ जलविद्युत आयोजनाको निर्माण सम्पन्न गरि विद्युतको व्यापारिक उत्पादन शुरू गरीसके तापनी समय समयमा गरि रहने मर्मत सम्भारका क्रममा दीर्घकालिन सम्पत्तिमा भएको लगानीलाई स्थिर सम्पत्तिमा समावेश गर्ने निति रहेको छ । कम्पनीले दीर्घकालीन ऋण चुक्ता गर्न १:०.४६६१ हकप्रद शेयर जारीको लागी आ.व. २०८१/८२ को वार्षिक साधारण सभाबाट पारित भई विद्युत नियमन आयोगको अनुमतिको लागी आवेदन पेश गरी सकिएको छ ।
३. कानूनी कारबाही सम्बन्धी विवरण :
यस त्रैमासिकमा कम्पनीले कसै विरुद्ध र कसैले कम्पनी विरुद्ध साथै संस्थापक र संचालक विरुद्ध कुनै मुद्दा मामिला परे/गरेको छैन ।
४. कम्पनीको शेयर कारोबार सम्बन्धी विवरणः
धितोपत्र बजारमा कम्पनीको शेयर कारोबार नियमानुसार सामान्य प्रकृति बाटै भएको छ । यस त्रैमासिक अवधिमा कम्पनीको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोवार भएको कुल दिन नेपाल स्टक एक्सचेन्ज लि. को वेबसाइट अनुसार :
अधिकतम मूल्य (रु.) न्यूनतम मूल्य (रु.) अन्तिम मूल्य (रु.) कारोबार दिन कुल कारोबार संख्या
३१८.०० २४०.०० २४९.९ ६४ १०,०८९
५. समस्या तथा चुनौती :
नेपाल विद्युत प्राधिकरण अन्तर्गतको रूकुम पश्चिम-सल्यान-दाङ्गको विभिन्न खण्डको ३३ के.भी. प्रसारण लाइनमा बारम्बार आइराख्ने समस्याका कारण प्रत्यक्ष असर विद्युत उत्पादनमा परेको छ । साथै कम्पनीले वहन गर्नु परेको समस्या तथा चुनौतीहरू बजारमा रहेको यस्तै प्रकृतिको अन्य संस्था सरह नै छन् । अन्य समस्या र चुनौती समाधानका उपायहरू बारेमा संचालक समितिले समय समयमा समिक्षा गरि आवश्यक रणनीति बनाई सो को निराकरणको उपाय अवलम्बन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
संस्थागत सुशासनका लागि व्यवस्थापनले कर्मचारी नियमावली, आर्थिक विनियमावली बमोजिम कार्यसम्पादन गरिरहेको छ । लेखापरीक्षण समिती र जोखिम व्यवस्थापन समिती गठन गरि समितीहरूले समय समयमा दिएको निर्देशन बमोजिम कामकारवाही गरेको जानकारी गराउन चाहन्छु । संस्थागत विकास तथा कर्मचारीको वृत्ति विकास, आवश्यक कार्यकक्ष र सामाग्रीहरूको समुचित व्यवस्था कामका लागि उचित वातावरण तयार गर्ने गरेको छ ।
७. सत्य, तथ्य सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु, कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरू सू-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाएको छैन ।
UNAUDITED FINANCIAL STATEMENTS
FOURTH QUARTER ENDED (FISCAL YEAR 2082/083 ) AS AT ASHADH END, 2083 ( JULY 16, 2026)
| Figures in NPR | |||
| Statement of Financial Position This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 1,548,515,421 | 1,561,745,610 | 1,610,804,769 |
| Investment | 271,600 | 339,306 | 314,373 |
| Total Non-Current Assets | 1,548,787,021 | 1,562,084,916 | 1,611,119,142 |
| Current Assets | |||
| Inventories | 3,572,787 | 3,572,787 | 2,715,718 |
| Financial Assets | |||
| Trade Receivables | 43,998,094 | 49,889,011 | 43,578,778 |
| Cash and Cash Equivalents | 36,531,878 | 40,503,784 | 323,110,074 |
| Other Financial Assets | - | - | 97,010 |
| Other Current Assets | 135,937,072 | 139,635,052 | 257,218,726 |
| Current Tax Assets (Net) | 642,025 | 811,963 | 50,546 |
| Total Current Assets | 220,681,856 | 234,412,596 | 626,770,852 |
| Total Assets | 1,769,468,877 | 1,796,497,512 | 2,237,889,993 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,225,587,600 | 1,225,587,600 | 1,155,176,500 |
| Other Equity | (78,952,415) | (52,215,031) | (159,068,591) |
| Total Equity | 1,146,635,185 | 1,173,372,569 | 996,107,909 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 316,400,901 | 321,863,427 | 959,532,488 |
| Other Financial Liabilities | 270,827,125 | 270,827,125 | 271,489,342 |
| Deferred Tax | 5,034,314 | 5,048,444 | 6,149,750 |
| Total Non-Current Liabilities | 592,262,340 | 597,738,996 | 1,237,171,580 |
| Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 27,032,000 | 22,193,014 | - |
| Trade Payables | 86,146 | 179,607 | 264,430 |
| Other Financial Liabilities | 2,474,165 | 2,360,205 | 3,380,269 |
| Other current liabilites | 979,041 | 653,121 | 965,805 |
| Total Current Liabilities | 30,571,352 | 25,385,947 | 4,610,504 |
| Total Liabilities | 622,833,692 | 623,124,943 | 1,241,782,084 |
| Total Equity & Liabilities | 1,769,468,877 | 1,796,497,512 | 2,237,889,993 |
| Statement of Profit or Loss and other Comprehensive Income This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Revenue | 83,970,772 | 75,932,670 | 100,412,145 |
| Cost of Sales | |||
| Generation Expenses | 23,307,095 | 14,990,018 | 23,516,145 |
| Gross profit | 60,663,677 | 60,942,652 | 76,896,000 |
| Depreciation | 62,498,196 | 47,067,453 | 57,308,303 |
| Other Income | 3,390,362 | 7,338,784 | 1,064,682 |
| Administrative & Other Operating Expenses | 2,752,640 | 2,046,195 | 3,210,858 |
| Profit from Operation | (1,196,797) | 19,167,787 | 17,441,521 |
| Finance Costs | 25,357,140 | 19,037,917 | 90,089,132 |
| Profit Before Tax | (26,553,938) | 129,870 | (72,647,611) |
| Income Tax Expenses | |||
| Deferred Tax Credit/Charge | (134,549) | (133,960) | 1,091,767 |
| Profit for the year | (26,419,388) | 263,831 | (73,739,378) |
| Other Comprehensive Gain/(Loss) for The Year, Net of Tax | (34,218) | 19,946 | 11,019 |
| Total Comprehensive Gain/(Loss) for The Year, Net of Tax | (26,453,607) | 283,777 | (73,728,359) |
* Previous Period Figures have been regrouped whenever necessary .
* We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).
Schedule 14 of the Securities Registration and Issue Regulations, 2073
(Related to Rule 26, Sub-rule (1))
Fourth Quarterly Report of F.Y. 2082/083
1. Financial Statements
a) Statement regarding major reasons for any changes in the company's inventory, income, and liquidity during the quarterly period:
The company operates the 5 MW capacity Rukum Gad Hydropower Project in Bhume and Sisne Rural Municipalities of Rukum (East) district. From the said project, receivable amount in the name of Nepal Electricity Authority including billing amount up to the end of Ashadh 2083 stands at Rs. 4,39,98,094.00 (In words: Four Crore Thirty-Nine Lakh Ninety-Eight Thousand Ninety-Four Rupees only). The company has billed this amount as per the Power Purchase Agreement and as the final reconciliation between Nepal Electricity Authority (NEA) and the company is pending, this amount may fluctuate.
b) Based on the said Balance Sheet, the company's key financial ratios are as follows:
Period Annualized Earnings Per Share (Rs.) Net Worth Per Share (Rs.) Liquidity Ratio Price to Earnings Ratio (Rs.) Total Asset Value Per Share (Rs.)
As of this quarter-end (2.16) 93.56 7.22 (115.93) 144.38
2. Business Analysis:
Although the company has completed the construction of the Rukum Gad Hydropower Project and commenced commercial electricity generation, it is the policy to include investments made in long-term assets during periodic maintenance into fixed assets. To repay long-term loans, an issuance of 1:0.4661 right shares was approved by the Annual General Meeting of F.Y. 2081/82, and an application has been submitted for approval from the Electricity Regulatory Commission.
3. Details Regarding Legal Proceedings:
During this quarter, no lawsuits or cases have been filed by the company against anyone, or against the company, or against its promoters and directors.
4. Details Regarding Company's Share Transactions:
The company's share transactions in the securities market have been conducted in a normal manner as per rules. During this quarterly period, the maximum, minimum, closing price, and total trading days of the company's shares as per the website of Nepal Stock Exchange Ltd. are:
Maximum Price (Rs.) Minimum Price (Rs.) Closing Price (Rs.) Trading Days Total Number of Transactions
318.00 240.00 249.9 64 10,089
5. Problems and Challenges:
Frequent issues in various sections of the 33 kV transmission line of Rukum West-Salyan-Dang under Nepal Electricity Authority have directly impacted electricity production. Additionally, the problems and challenges faced by the company are similar to other institutions of the same nature in the market. The Board of Directors periodically reviews solutions to other problems and challenges, formulates necessary strategies, and takes measures to resolve them.
6. Corporate Governance:
For corporate governance, management is carrying out work in accordance with the Employee Regulations and Financial By-laws. I would like to inform that an Audit Committee and a Risk Management Committee have been formed, and operations are conducted as per the directives given by the committees from time to time. A proper working environment has been prepared for institutional development and career progression of employees, along with adequate provision of workstations and supplies.
7. Declaration by the Chief Executive Officer Regarding Truth and Fairness:
I personally assume responsibility regarding the accuracy of the information and statements mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge and belief, the statements mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make well-informed decisions have been concealed.