सगरमाथा जलविद्युत कम्पनीको चौथो त्रैमासिक वित्तीय विवरणSagarmatha Jalabidhyut Company Q4 Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Unaudited Financial Statements for the Fourth Quarter
on Ashad 32, 2083 (16 July, 2026)
Amount in NRs
| Particulars | F.Y. 2082/083 (4th Quarter) | F.Y. 2082/083 (3rd Quarter) | F.Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 1,575,741,860 | 1,563,699,208 | 1,611,948,405 |
| Financial Assets | |||
| Investments | 771,092,278 | 771,102,024 | 721,049,501 |
| Other non-current Assets | - | - | - |
| Total Non-Current Assets | 2,346,834,138 | 2,334,801,232 | 2,332,997,906 |
| Current Assets | |||
| Account Receivable | 44,490,932 | 92,637,902 | 44,526,706 |
| Advance, Loan and Deposits | 38,343,937 | 32,425,293 | 75,005,078 |
| Cash and Bank Balance | 156,991,129 | 1,689,916 | 107,109,608 |
| Total Current Assets | 239,825,998 | 126,753,111 | 226,641,392 |
| Total Assets | 2,586,660,136 | 2,461,554,343 | 2,559,639,298 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,173,200,000 | 1,173,200,000 | 1,173,200,000 |
| Retained Earnings | 112,501,232 | 94,942,768 | 77,703,923 |
| Total Equity | 1,285,701,232 | 1,268,142,768 | 1,250,903,923 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 870,929,475 | 910,929,475 | 918,005,203 |
| Provisions for Income Tax | - | - | - |
| Provision for Staff Bonus | 923,864 | 553,068 | 534,850 |
| Provision for Corporate Social Responsibility (CSR) | 452,694 | 271,004 | 258,223 |
| Deferred Tax Liabilities (Net) | 292,475 | - | - |
| Current Tax | 164,503 | - | 325,812 |
| Total Non-Current Liabilities | 872,763,011 | 911,753,547 | 919,124,088 |
| Current Liabilities | |||
| Trade and Other Payables | 55,952,921 | 55,831,057 | 98,080,023 |
| Short Term Borrowings | 372,242,972 | 225,826,971 | 291,531,264 |
| Other Current Liabilities | - | - | - |
| TDS Payables | - | - | - |
| Total Current Liabilities | 428,195,893 | 281,658,028 | 389,611,287 |
| Total Equity & Liabilities | 2,586,660,136 | 2,461,554,343 | 2,559,639,298 |
Income Statement for the Period ended Ashad 32, 2083 (16 July, 2026)
| Particulars | F.Y. 2082/083 (4th Quarter) | F.Y. 2082/083 (3rd Quarter) | F.Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 223,447,146 | 173,249,343 | 232,432,251 |
| Less: Royalty Expenses | 5,428,943 | 3,776,856 | 4,648,645 |
| Less: Project Expenses | 40,944,275 | 17,863,549 | 33,329,470 |
| Gross Profit | 177,073,928 | 151,608,938 | 194,454,136 |
| Add: Non Operating Income | 35,240,860 | 507,713 | 1,638,196 |
| Less: Operating Expenses | - | - | - |
| Administrative Expenses | 9,326,418 | 7,674,177 | 12,140,258 |
| NEA Charge | - | - | - |
| Operating Profit | 202,988,370 | 144,442,474 | 183,952,074 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 96,312,042 | 73,335,368 | 99,466,272 |
| Depreciation | 60,483,106 | 43,453,684 | 57,743,320 |
| Profit Before Tax & Bonus | 46,193,222 | 27,653,422 | 26,742,482 |
| Provision for Staff Bonus | 923,864 | 553,068 | 534,850 |
| Profit Loss after Bonus | 45,269,358 | 27,100,354 | 26,207,632 |
| Current Tax | 164,503 | - | 325,812 |
| Deffered Tax Income/Expenses | 264,347 | - | 59,543 |
| Corporate Social Responsibility (CSR) | 452,694 | 271,004 | 258,223 |
| Profit After Tax & CSR | 44,387,814 | 26,829,350 | 25,564,054 |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची - १४, नियम २६ को उपनियम (१) संग सम्बन्धित
आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१) वित्तीय विवरण
(क) त्रैमासिक अवधिको वासलात नाफा नोक्सान विवरण :
यस सगरमाथा जलविद्युत कम्पनी लि.को उपरोक्त त्रैमासिक अवधि सम्मको अपरिस्कृत वासलात, नाफा नोक्सान विवरण यसै साथ पेश गरिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरू/परिसूचकहरु :
| प्रति शेयर आम्दानी (वार्षिकीकरण गरिएको) | ३.७८ | ११२.६३ |
| प्रति शेयर नेटवर्थ | १०९.५१ | ०.४५ |
प्रति शेयर कुल सम्पत्तिको मूल्य २२०.४८
२) व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सोको प्रमुख कारण सम्बन्धित विवरण :
यस त्रैमासिक अवधिमा सुपरमाई ए जलविद्युत आयोजनामा संचालनमा 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 अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए: कम्पनीको जानकारीमा नभएको ।
(ग) कुनै संस्था वा संचालक विरुद्ध आर्थिक अवरोध गरेको सम्बन्धमा कुनै मुद्दा दायर नभएको ।
४) संगठित संस्थाको शेयर कारोबार सम्बन्धी 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 वेबसाइट www.nepalstock.com अनुसार ।
शेयरको अधिकतम मूल्य ५६३.०० कारोबार भएको कुल संख्या १०,३५५
शेयरको न्यूनतम मूल्य ४२२.१० कारोबार भएको कुल दिन ६४
शेयरको अन्तिम मूल्य ४२६.३०
५) समस्या तथा चुनौती
(क) परियोजना स्थलमा बाढी 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 पुऱ्याई कम्पनीको संस्थागत सुशासन कायम गर्ने ।
७) सत्य तथ्या सम्बन्धमा अध्यक्षको/कार्यकारी प्रमुखको उदघोषन :
आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै मैले जानेबुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाएको छैन भन्ने कुरा उदघोषण गर्दछु ।
Unaudited Financial Statements for the Fourth Quarter
on Ashad 32, 2083 (16 July, 2026)
Amount in NRs
| Particulars | F.Y. 2082/083 (4th Quarter) | F.Y. 2082/083 (3rd Quarter) | F.Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Assets | |||
| Non-Current Assets | |||
| Net Fixed Assets | 1,575,741,860 | 1,563,699,208 | 1,611,948,405 |
| Financial Assets | |||
| Investments | 771,092,278 | 771,102,024 | 721,049,501 |
| Other non-current Assets | - | - | - |
| Total Non-Current Assets | 2,346,834,138 | 2,334,801,232 | 2,332,997,906 |
| Current Assets | |||
| Account Receivable | 44,490,932 | 92,637,902 | 44,526,706 |
| Advance, Loan and Deposits | 38,343,937 | 32,425,293 | 75,005,078 |
| Cash and Bank Balance | 156,991,129 | 1,689,916 | 107,109,608 |
| Total Current Assets | 239,825,998 | 126,753,111 | 226,641,392 |
| Total Assets | 2,586,660,136 | 2,461,554,343 | 2,559,639,298 |
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 1,173,200,000 | 1,173,200,000 | 1,173,200,000 |
| Retained Earnings | 112,501,232 | 94,942,768 | 77,703,923 |
| Total Equity | 1,285,701,232 | 1,268,142,768 | 1,250,903,923 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Secured Consortium Loans | 870,929,475 | 910,929,475 | 918,005,203 |
| Provisions for Income Tax | - | - | - |
| Provision for Staff Bonus | 923,864 | 553,068 | 534,850 |
| Provision for Corporate Social Responsibility (CSR) | 452,694 | 271,004 | 258,223 |
| Deferred Tax Liabilities (Net) | 292,475 | - | - |
| Current Tax | 164,503 | - | 325,812 |
| Total Non-Current Liabilities | 872,763,011 | 911,753,547 | 919,124,088 |
| Current Liabilities | |||
| Trade and Other Payables | 55,952,921 | 55,831,057 | 98,080,023 |
| Short Term Borrowings | 372,242,972 | 225,826,971 | 291,531,264 |
| Other Current Liabilities | - | - | - |
| TDS Payables | - | - | - |
| Total Current Liabilities | 428,195,893 | 281,658,028 | 389,611,287 |
| Total Equity & Liabilities | 2,586,660,136 | 2,461,554,343 | 2,559,639,298 |
Income Statement for the Period ended Ashad 32, 2083 (16 July, 2026)
| Particulars | F.Y. 2082/083 (4th Quarter) | F.Y. 2082/083 (3rd Quarter) | F.Y. 2081/082 (4th Quarter) |
|---|---|---|---|
| Income from Power Sales | 223,447,146 | 173,249,343 | 232,432,251 |
| Less: Royalty Expenses | 5,428,943 | 3,776,856 | 4,648,645 |
| Less: Project Expenses | 40,944,275 | 17,863,549 | 33,329,470 |
| Gross Profit | 177,073,928 | 151,608,938 | 194,454,136 |
| Add: Non Operating Income | 35,240,860 | 507,713 | 1,638,196 |
| Less: Operating Expenses | - | - | - |
| Administrative Expenses | 9,326,418 | 7,674,177 | 12,140,258 |
| NEA Charge | - | - | - |
| Operating Profit | 202,988,370 | 144,442,474 | 183,952,074 |
| Non Operating Expenses | - | - | - |
| Financial Cost | 96,312,042 | 73,335,368 | 99,466,272 |
| Depreciation | 60,483,106 | 43,453,684 | 57,743,320 |
| Profit Before Tax & Bonus | 46,193,222 | 27,653,422 | 26,742,482 |
| Provision for Staff Bonus | 923,864 | 553,068 | 534,850 |
| Profit Loss after Bonus | 45,269,358 | 27,100,354 | 26,207,632 |
| Current Tax | 164,503 | - | 325,812 |
| Deffered Tax Income/Expenses | 264,347 | - | 59,543 |
| Corporate Social Responsibility (CSR) | 452,694 | 271,004 | 258,223 |
| Profit After Tax & CSR | 44,387,814 | 26,829,350 | 25,564,054 |
| Relating to Annexure-14, Rule | 26, | (1) | 2073 |
Fourth Quarter Report of F.Y. 2082/083
1) Financial Statements
(a) Balance Sheet and Profit and Loss Statement of the Quarter:
The unaudited Balance Sheet and Profit and Loss Statement of Sagarmatha Jalabidhyut Company Ltd. up to the above quarter end is presented herewith.
(b) Key Financial Ratios / Indicators:
| Earnings Per Share (Annualized) | 3.78 | 112.63 |
| Net Worth Per Share | 109.51 | 0.45 |
Total Asset Value Per Share 220.48
2) Management Analysis:
(a) Details regarding major causes for any changes in the institution's inventory, income, and liquidity during the quarterly period:
During this quarterly period, the Supermai A Hydropower Project remained operational.
(b) Management Analytical Report:
The management is committed to moving the company forward while working in the best interest of all shareholders in the coming period.
3) Legal Proceedings Details:
(a) No lawsuit has been filed by or against the corporate body during this period.
(b) No lawsuit has been filed against the promoters or directors of the corporate body regarding violation of prevailing rules or criminal obstruction to the company's knowledge.
(c) No lawsuit has been filed against any institution or director regarding financial obstruction.
4) Analysis Regarding Share Trading of Corporate Body:
(a) Since share price and trading are determined by the market, the management of this company remains neutral towards share price and transactions; however, information required to be provided to investors and relevant bodies under prevailing law has been provided by the company.
(b) Maximum, minimum, closing price of shares, total trading days, and number of transactions during this quarter:
According to Nepal Stock Exchange website www.nepalstock.com.
Maximum Share Price 563.00 Total Number of Transactions 10,355
Minimum Share Price 422.10 Total Trading Days 64
Closing Share Price 426.30
5) Problems and Challenges
(a) Risk of flood and landslide at the project site and issues that may arise in machines located inside the project site.
(b) Problems that may arise at the power house and intake.
If any such problems occur in the company, the board of directors is capable of mitigating such risks.
6) Corporate Governance
Maintaining corporate governance of the company by fulfilling the procedures as per prevailing law.
7) Declaration by Chairman/CEO Regarding Truthfulness:
I am personally responsible for the accuracy of the information and details mentioned in this report till 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.