साञ्जेन जलविद्युत कम्पनीको अपरिष्कृत वित्तीय विवरणSanjen Jalavidhyut Company Unaudited Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Sanjen Jalavidhyut Company Limited
Unaudited Statement of Financial Position
As at 32th Ashad, 2083 (Corresponding to 16 July 2026)
(Figures in Thousand)
Particulars This Quarter 32.03.2083 (2026.07.16) Previous Quarter 30.12.2082 (2026.04.13) Year Ended 32.03.2082 (2025.07.16)
ASSETS
| Non-Current Assets | |||
| Property Plant and Equipment’s | 12,154,709.70 | 12,259,258.00 | 12,676,138.23 |
| Project Capital Work in Progress | - | 11,905.16 | - |
| Term Deposit | - | - | - |
| Total Non-Current Assets | 12,154,709.70 | 12,271,163.16 | 12,676,138.23 |
| Current Assets | |||
| Inventory | 83,581.59 | 105,755.31 | 104,689.69 |
| Prepayments | 5,369.83 | 5,369.83 | 6,113.59 |
| Financial Assets: | 10,789.00 | 10,789.00 | 62,759.79 |
| Advances to Contractors and Consultants | - | - | - |
| Deposits and Margin | 1,480.20 | 1,487.77 | 2,777.22 |
| Current Tax Assets | 11,049.99 | 11,290.53 | 11,130.62 |
| Term Deposits with Banks | - | - | 270.00 |
| Trade Receivables | 339,981.10 | 200,535.87 | 334,662.99 |
| Other Financial Assets | 99,525.86 | 82,618.45 | 25,015.26 |
| Bank Balances (Call and Current) | 13,783.55 | 7,919.17 | 29,738.75 |
| Total Current Assets | 565,561.12 | 425,765.93 | 577,158.27 |
| TOTAL ASSETS | 12,720,270.82 | 12,696,929.09 | 13,253,296.50 |
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 3,650,000.00 | 3,650,000.00 | 3,650,000.00 |
| Other Equity (Reserve & Surplus) | (592,808.90) | (641,343.63) | (674,787.32) |
| Total Equity | 3,057,191.10 | 3,008,656.37 | 2,975,212.68 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities: | |||
| Borrowings (Long Term) | 8,441,155.48 | 8,606,618.78 | 9,101,625.64 |
| Other Non-current Liabilities | 200,567.40 | 194,460.96 | 256,668.46 |
| Total Non-Current Liabilities | 8,641,722.88 | 8,801,079.74 | 9,358,294.10 |
| Current Liabilities | |||
| Financial Liabilities: | |||
| Borrowings (short Term) | 975,000.00 | 830,000.00 | 850,000.00 |
| Provisions | 2,351.84 | 1,814.08 | 1,417.97 |
| Other Financial Liabilities and Payables | 44,005.00 | 55,378.90 | 68,371.75 |
| Total Current Liabilities | 1,021,356.84 | 887,192.98 | 919,789.72 |
| TOTAL EQUITY AND LIABILITIES | 12,720,270.82 | 12,696,929.09 | 13,253,296.50 |
Unaudited Statement of Profit or Loss
For the Year 2082/83 (Corresponding to 16-July-2026)
(Figures in Thousand)
| Particulars This Quarter 32.03.2083 (2026.07.16) Previous Quarter 30.12.2082 (2026.04.13) Year End 32.03.2082 (2025.07.16) | |||
| Revenue | |||
| Sales of Electricity-SUHEP | 413,769.54 | 299,239.29 | 301,301.08 |
| Sales of Electricity-SHEP | 1,227,797.61 | 891,973.87 | 577,153.93 |
| Cost of Sales | |||
| Direct Costs -SUHEP | (56,401.36) | (42,959.10) | (54,093.52) |
| Direct Costs -SHEP | (142,409.36) | (86,147.88) | (73,720.01) |
| Royalty-SUHEP | (9,929.49) | (7,638.38) | (7,876.83) |
| Royalty-SHEP | (29,326.74) | (22,610.26) | (16,530.33) |
| Gross Profit | 1,403,500.21 | 1,031,857.54 | 726,234.32 |
| Employee Benefits | (20,534.02) | (14,005.04) | (20,504.87) |
| Operating and Administrative Expenses | (23,199.34) | (18,338.96) | (25,189.21) |
| Depreciation and Amortization | (576,117.30) | (427,331.39) | (386,475.47) |
| Profit From Operation | 783,649.55 | 571,982.15 | 294,064.77 |
| Other income | 1,016.35 | 916.22 | 1,428.58 |
| Finance income | 7,016.59 | 1,140.94 | 3,016.00 |
| Finance Cost | (699,747.53) | (536,796.58) | (573,222.61) |
| Exchange Gain / (loss) | (8,283.50) | (3,359.45) | (3,868.64) |
| Profit Before Bonus and Tax | 83,651.45 | 33,883.28 | (278,581.90) |
| Provision for Bonus | (1673.03) | (439.56) | - |
| Income Taxes | - | - | (357.14) |
| Net Profit | 81,978.42 | 33,443.72 | (278,939.04) |
धितोपत्र दर्ता तथा निष्कासन नियमावली २०७३ को अनुसूची - १४, नियम २६ को उपनियम (१) संग सम्बन्धित कम्पनीको आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१) वित्तीय विवरण:
(क) त्रैमासिक अवधिको वासलात तथा नाफा नोक्सान विवरण:
यस साञ्जेन जलविद्युत कम्पनी लिमिटेडको आ.व. २०८२/०८३ को चौथो त्रैमासिक अवधि सम्मको अपरिस्कृत वासलात र नाफा नोक्सान विवरण यसैसाथ पेश गरिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरू/परिसूचकहरू:
| क्र. सं. विवरण आ.व.२०८२/८३को चौथो त्रैमासिक अवधिको आ.व.२०८२/८३को तेस्रो त्रैमासिक अवधिको आ.व.२०८१/८२को चौथो त्रैमासिक अवधिको | |||
| १ प्रति शेयर आम्दानी | २.२५ | १.८३ | (७.६३) |
| २ मुल्य आम्दानी अनुपात | ११९.१७ | ४१०.७६ | - |
| ३ प्रति शेयर नेटवर्थ | ८३.७६ | ८२.४३ | ८१.५१ |
| ४ प्रति शेयर कुल सम्पत्ति | ३४८.५० | ३४७.८६ | ३६३.१० |
| ५ तरलता अनुपात | ०.५५ | ०.४८ | ०.६३ |
२. व्यवस्थापकीय विश्लेषण:
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धित विवरण:
यस अवधिमा कम्पनीको नगद मौज्दात र तरलतामा सामान्य परिवर्तन भएको छ । कम्पनीले दुबै जलविद्युत केन्द्रहरूबाट नियमितरूपमा विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई विद्युत विक्रि गरिरहेको छ, साथै कर्मचारी संचय कोषको दीर्घकालीन ऋणको साँवा र ब्याज रकम नियमित रूपमा भुक्तानी गर्दै आईरहेको छ ।
(ख) व्यवस्थापनको विश्लेषणात्मक विवरण:
कम्पनीले यस अवधिमा दुबै जलविद्युत केन्द्रबाट नियमित रूपमा विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई विद्युत विक्रि गरी आम्दानी गरेको साथै कम्पनीका अल्पकालिन र दीर्घकालिन दायित्वहरू नियमित रूपमा भुक्तानी गर्दै आईरहेको, संचालन संभार खर्चमा मितव्ययिता अपनाएकोले शेयरधनीहरूको हितमा काम गर्दै कम्पनीलाई अगाडि बढाउन व्यवस्थापन प्रतिवद्ध रहेको छ ।
३. कानुनी कारवाही सम्बन्धी विवरण:
(क) साञ्जेन जलविद्युत आयोजनाको सिभिल तर्फको ठेक्का सम्झौता नं: SHEP-067/68-LOT2 Civil Works का ठेकेदार M/S SEW-Tundi JV संग रहेको भुक्तानी सम्बन्धि केहि विवादहरू समाधानको लागि नेपाल मध्यस्थता परिषद (नेफ्का) मार्फत विवाद समाधान गर्न आर्विट्रेसन ट्राइबुनल गठन भई मिति २०८२।१२।०६ बाट कार्य सुरू भएको छ । सो बाहेक 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 कारोवार सम्बन्धी विश्लेषण:
(क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयर कारोवार सम्बन्धमा व्यवस्थापनको धारणा:
यस संस्थाको साधारण शेयर नेपाल स्टक एक्सचेन्ज लिमिटेडमा मिति २०७६/०४/२० मा सुचिकृत भई कारोवार भइरहेको छ । शेयरको मुल्य तथा कारोवार बजारले निर्धारण गर्ने हुदा यस संस्थाको व्यवस्थापन शेयरको मुल्य तथा कारोवार प्रति तटस्थ छ तर प्रचलित कानुन अनुसार लगानीकर्ता तथा सम्बद्ध निकायहरूलाई उपलब्ध गराउनुपर्ने सूचना तथा जानकारी भने संस्थाले उपलब्ध गराएको छ ।
(ख) त्रैमासिक अवधिको शेयर कारोवार सम्बन्धी विश्लेषण:
Sanjen Jalavidhyut Company Limited
Unaudited Statement of Financial Position
As at 32th Ashad, 2083 (Corresponding to 16 July 2026)
(Figures in Thousand)
Particulars This Quarter 32.03.2083 (2026.07.16) Previous Quarter 30.12.2082 (2026.04.13) Year Ended 32.03.2082 (2025.07.16)
ASSETS
| Non-Current Assets | |||
| Property Plant and Equipment’s | 12,154,709.70 | 12,259,258.00 | 12,676,138.23 |
| Project Capital Work in Progress | - | 11,905.16 | - |
| Term Deposit | - | - | - |
| Total Non-Current Assets | 12,154,709.70 | 12,271,163.16 | 12,676,138.23 |
| Current Assets | |||
| Inventory | 83,581.59 | 105,755.31 | 104,689.69 |
| Prepayments | 5,369.83 | 5,369.83 | 6,113.59 |
| Financial Assets: | 10,789.00 | 10,789.00 | 62,759.79 |
| Advances to Contractors and Consultants | - | - | - |
| Deposits and Margin | 1,480.20 | 1,487.77 | 2,777.22 |
| Current Tax Assets | 11,049.99 | 11,290.53 | 11,130.62 |
| Term Deposits with Banks | - | - | 270.00 |
| Trade Receivables | 339,981.10 | 200,535.87 | 334,662.99 |
| Other Financial Assets | 99,525.86 | 82,618.45 | 25,015.26 |
| Bank Balances (Call and Current) | 13,783.55 | 7,919.17 | 29,738.75 |
| Total Current Assets | 565,561.12 | 425,765.93 | 577,158.27 |
| TOTAL ASSETS | 12,720,270.82 | 12,696,929.09 | 13,253,296.50 |
EQUITY AND LIABILITIES
| Equity | |||
| Equity Share Capital | 3,650,000.00 | 3,650,000.00 | 3,650,000.00 |
| Other Equity (Reserve & Surplus) | (592,808.90) | (641,343.63) | (674,787.32) |
| Total Equity | 3,057,191.10 | 3,008,656.37 | 2,975,212.68 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities: | |||
| Borrowings (Long Term) | 8,441,155.48 | 8,606,618.78 | 9,101,625.64 |
| Other Non-current Liabilities | 200,567.40 | 194,460.96 | 256,668.46 |
| Total Non-Current Liabilities | 8,641,722.88 | 8,801,079.74 | 9,358,294.10 |
| Current Liabilities | |||
| Financial Liabilities: | |||
| Borrowings (short Term) | 975,000.00 | 830,000.00 | 850,000.00 |
| Provisions | 2,351.84 | 1,814.08 | 1,417.97 |
| Other Financial Liabilities and Payables | 44,005.00 | 55,378.90 | 68,371.75 |
| Total Current Liabilities | 1,021,356.84 | 887,192.98 | 919,789.72 |
| TOTAL EQUITY AND LIABILITIES | 12,720,270.82 | 12,696,929.09 | 13,253,296.50 |
Unaudited Statement of Profit or Loss
For the Year 2082/83 (Corresponding to 16-July-2026)
(Figures in Thousand)
| Particulars This Quarter 32.03.2083 (2026.07.16) Previous Quarter 30.12.2082 (2026.04.13) Year End 32.03.2082 (2025.07.16) | |||
| Revenue | |||
| Sales of Electricity-SUHEP | 413,769.54 | 299,239.29 | 301,301.08 |
| Sales of Electricity-SHEP | 1,227,797.61 | 891,973.87 | 577,153.93 |
| Cost of Sales | |||
| Direct Costs -SUHEP | (56,401.36) | (42,959.10) | (54,093.52) |
| Direct Costs -SHEP | (142,409.36) | (86,147.88) | (73,720.01) |
| Royalty-SUHEP | (9,929.49) | (7,638.38) | (7,876.83) |
| Royalty-SHEP | (29,326.74) | (22,610.26) | (16,530.33) |
| Gross Profit | 1,403,500.21 | 1,031,857.54 | 726,234.32 |
| Employee Benefits | (20,534.02) | (14,005.04) | (20,504.87) |
| Operating and Administrative Expenses | (23,199.34) | (18,338.96) | (25,189.21) |
| Depreciation and Amortization | (576,117.30) | (427,331.39) | (386,475.47) |
| Profit From Operation | 783,649.55 | 571,982.15 | 294,064.77 |
| Other income | 1,016.35 | 916.22 | 1,428.58 |
| Finance income | 7,016.59 | 1,140.94 | 3,016.00 |
| Finance Cost | (699,747.53) | (536,796.58) | (573,222.61) |
| Exchange Gain / (loss) | (8,283.50) | (3,359.45) | (3,868.64) |
| Profit Before Bonus and Tax | 83,651.45 | 33,883.28 | (278,581.90) |
| Provision for Bonus | (1673.03) | (439.56) | - |
| Income Taxes | - | - | (357.14) |
| Net Profit | 81,978.42 | 33,443.72 | (278,939.04) |
Fourth Quarterly Report for F.Y. 2082/083 Related to Schedule - 14, Rule 26 Sub-rule (1) of Securities Registration and Issue Regulation, 2073
1) Financial Statements:
(a) Quarterly Balance Sheet and Profit and Loss Statement:
The un-audited Balance Sheet and Profit and Loss statement of Sanjen Jalavidhyut Company Limited up to the fourth quarter of F.Y. 2082/083 has been presented herewith.
(b) Major Financial Ratios/Indicators:
S.N. Indicators F.Y. 2082/83 Q4 Period F.Y. 2082/83 Q3 Period F.Y. 2081/82 Q4 Period
| 1 Earnings Per Share | 2.25 | 1.83 | (7.63) |
| 2 Price Earnings Ratio | 119.17 | 410.76 | - |
| 3 Net Worth Per Share | 83.76 | 82.43 | 81.51 |
| 4 Total Assets Per Share | 348.50 | 347.86 | 363.10 |
| 5 Liquidity Ratio | 0.55 | 0.48 | 0.63 |
2. Management Analysis:
(a) Details regarding main reasons for any changes in inventory, income, and liquidity of the institution during the quarterly period:
There has been a normal change in cash balance and liquidity of the company during this period. The company has been regularly producing electricity from both hydroelectric power plants and selling it to Nepal Electricity Authority, as well as regularly paying the principal and interest amounts of long-term loans from the Employees Provident Fund.
(b) Analytical details of management:
The company has generated income by regularly producing electricity from both power plants and selling it to Nepal Electricity Authority during this period, and management remains committed to moving the company forward by working in the interest of shareholders while adopting frugality in operation and maintenance expenses and regularly repaying short-term and long-term liabilities.
3. Details Regarding Legal Actions:
(a) An Arbitration Tribunal was formed through Nepal Council of Arbitration (NEPCA) to resolve payment disputes with contractor M/S SEW-Tundi JV under Civil Works contract contract No: SHEP-067/68-LOT2 Civil Works of Sanjen Hydroelectric Project, and proceedings commenced on 2082।12।06. Other than that, no lawsuit has been filed by or against the company.
(b) No lawsuit filed regarding disobedience of prevailing rules or criminal obstruction by promoter or director of the company or against directors is in the company's knowledge.
(c) No lawsuit has been filed regarding financial obstruction against any institution or director.
4. Analysis of Share Trading of the Corporate Body:
(a) Management's opinion regarding share trading of the corporate body in the securities market:
Ordinary shares of this institution are listed and traded on Nepal Stock Exchange Limited since 2076/04/20. Since share price and trading are determined by the market, management remains neutral towards share price and trading, but information and disclosures required to be provided to investors and concerned entities under prevailing laws have been provided by the company.
(b) Analysis of share trading during the quarter: