स्नो रिभर्स लिमिटेडको पहिलो त्रैमासिक वित्तीय विवरणSnow Rivers Limited First Quarter Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
Unaudited Statement of Financial Position
As on 31ˢᵗ Ashwin 2083 (i.e. 17ᵗʰ October 2026), 1ˢᵗ Quarter FY 2083/84
| Pariculars As At | 31, | 2083 | 32, | 2083 | 31, | 2082 |
| Assets | ||||||
| Non-Current Assets: | ||||||
| Properties, Plant & Equipments | 9,733,829 | 9,723,281 | 10,717,944 | |||
| Intangiable Assets | 2,641,771,409 | 2,664,068,601 | 2,547,541,271 | |||
| ROU Assets | 5,137,888 | 5,408,303 | 6,851,294 | |||
| Investments | 187,500,000 | 93,750,000 | - | |||
| Total Non-Current Assets | 2,844,143,125 | 2,772,950,185 | 2,565,110,509 | |||
| Current Assets: | ||||||
| Inventories | 497,942 | 494,940 | - | |||
| Trade and Other Receivables | 80,805,855 | 91,994,577 | 66,573,301 | |||
| Cash and Cash Equivalents | 44,014,519 | 17,114,397 | 7,866,863 | |||
| Margin, Deposits & Other Financial Assets | 2,846,911 | 95,647,005 | 5,102,411 | |||
| Other Current Assests | 28,696,538 | 30,604,563 | 108,446,155 | |||
| Total Current Assets | 156,861,765 | 235,855,482 | 187,988,731 | |||
| Total Assets | 3,001,004,890 | 3,008,805,667 | 2,753,099,240 | |||
| Equity | ||||||
| Share Capital | 1,031,250,000 | 937,500,000 | 750,000,000 | |||
| Reserve and Surplus | 60,105,645 | 106,811,265 | 32,384,124 | |||
| Total Equity | 1,091,355,645 | 1,044,311,265 | 782,384,124 | |||
| Liabilities | ||||||
| Non-Current Liabilities: | ||||||
| Long Term Borrowings | 1,798,347,103 | 1,821,837,514 | 1,903,435,448 | |||
Lease Liabilities - Non-Current 4,537,365 4,537,365 5,762,442
| Total Non-Current Liabilities | 1,802,884,468 | 1,826,374,879 | 1,909,197,890 |
| Current Liabilities: | |||
| Short Term Borrowings | 93,960,937 | 118,960,987 | 49,453,125 |
| Trade & Other Payable | - | 9,749,608 | 5,195,359 |
Lease Liabilities - Current 979,839 1,569,203 1,569,203
| Other Current Liabilities | 11,824,002 | 7,839,726 | 5,299,540 |
| Total Current Liabilities | 106,764,778 | 138,119,523 | 61,517,226 |
| Total Liabilities | 1,909,649,245 | 1,964,494,402 | 1,970,715,116 |
| Total Equity and Liabilities | 3,001,004,890 | 3,008,805,667 | 2,753,099,240 |
UNAUDITED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Period From 1ˢᵗ Shrawan 2083 To 31ˢᵗ Ashwin 2083 (i.e. 17ᵗʰ July 2026 to 17ᵗʰ October 2026)
Particulars FY 2083/84 1st Quarter (1 Shrawan 2083 to 31 Ashwin 2083) Unaudited FY 2082/83 (1 Shrawan 2082 to 32 Ashadh 2083) Audited FY 2082/83 1st Quarter (1 Shrawan 2082 to 31 Ashwin 2082) Unaudited
| Revenue from Sale of Electricity | 125,667,390.93 | 370,659,488.85 | 96,953,213.46 |
| Contract Income | - | - | - |
| Less: Direct Expenses | (10,517,205.42) | (35,500,789.45) | (9,439,655.58) |
| Less: Contract Cost | - | - | - |
| Gross Profit | 115,150,185.51 | 335,158,699.40 | 87,513,557.88 |
| Other Income | - | - | - |
| Less: Depreciation & Amortization | (23,052,680.21) | (85,321,558.44) | (21,284,204.15) |
| Less: Administrative Expenses | (3,478,498.67) | (6,343,984.57) | (1,844,688.40) |
| Net Profit/(Loss) from Operation | 88,619,006.63 | 243,493,156.39 | 64,384,665.33 |
| Less: Financial Costs | (33,914,144.99) | (132,660,167.54) | (36,437,036.36) |
| Profit Before Tax & Provisions | 54,704,861.64 | 110,832,988.85 | 27,947,628.97 |
| Provision for Staff Bonus | (1,094,097.23) | (2,216,659.78) | (558,952.58) |
| Provision for CSR | (536,107.64) | (1,086,163.29) | (273,886.76) |
| Environmental Service Fee | (536,107.64) | (1,086,163.29) | (273,886.76) |
| Net Profit before Tax | 52,538,549.12 | 106,444,002.49 | 26,840,902.86 |
| Income Tax | - | - | - |
| Net Profit/(Loss) after Tax (NPAT) | 52,538,549.12 | 106,444,002.49 | 26,840,902.86 |
Earnings per equity share of of Rs. 100 each
| Basic Earning per share (annualised for quarters) | 20.38 | 13.52 | 13.01 |
| Diluted Earnings per share (annualised for quarters) | 20.38 | 13.52 | 13.01 |
Note:
• The figures are regrouped and rearranged where necessary.
• Financial Statements are prepared in accordance with the applicable Nepal Financial Reporting Standards.
• The unaudited financial figures are subject to change from external auditors and regulatory authority.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३, अनुसूची-१४
(नियम २६ को उपनियम १ संग सम्बन्धित)
आ.व. २०८३/८४ को प्रथम त्रैमासिक विवरण
१. वित्तीय विवरणः
(क) आ.व. २०८३/२०८४ को प्रथम त्रैमासिक अवधि (असोज मसान्तसम्म) को वासलात, नाफा-नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ ।
(ख) न्यूनतम रुपमा प्रमुख वित्तीय अनुपातहरुः
प्रतिशेयर आम्दानी (रु.) (EPS) (वार्षिकीकृत) २०.३८
प्रतिशेयर नेटवर्थ (रु.) १०५.८३
तरलता अनुपात १.४७
प्रति शेयर कुल सम्पत्तिको मूल्य (रु.) २९०.१०७
प्रति शेयर बजार मूल्य (रु.) ८२२.००
मूल्य आम्दानी अनुपात ४०.३४
२. व्यवस्थापकीय विश्लेषणः
(क) कम्पनीले आफ्नो दीर्घकालिन व्यवसायिक विस्तार तथा लगानीबाट प्राप्त हुने प्रतिफल अभिवृद्धि गर्ने उद्देश्यले आ.व. २०८२/०८३ मा कालिका इनर्जी लि.मा रु. ९,३७,५०,०००/- (नौ करोड सैतिस लाख पचास हजार) तथा आ.व. २०८३/०८४ को पहिलो त्रैमासिकमा हाइड्डो भिलेज लि.मा रु. ९,३७,५०,०००/- (नौ करोड सैतिस लाख पचास हजार) लगानी गरेको छ। यसरी कम्पनीले उक्त दुई कम्पनीमा कुल रु. १८,७५,००,०००/- (अठार करोड पचहत्तर लाख) लगानी गरेको छ । उक्त लगानी मार्फत कम्पनीले जलविद्युत क्षेत्रसँग सम्बन्धित व्यवसायिक अवसरहरुको विस्तार तथा लगानी विविधिकरण गर्ने लक्ष्य लिएको छ । थप लगानीबाट आगामी दिनमा कम्पनीले दीर्घकालिन रुपमा आकर्षक प्रतिफल प्राप्त गर्न सकिने अपेक्षा गरिएकोछ । साथै, उक्त लगानीबाट प्राप्त हुने सम्भावित प्रतिफलले कम्पनीको आम्दानी वृद्धि, वित्तीय अवस्था सुदृढीकरण तथा दीर्घकालिन आर्थिक स्थायित्व कायम गर्न महत्वपूर्ण योगदान पुर्याउने विश्वास लिइएकोछ ।
(ख) कम्पनीको पाँचौं वार्षिक साधारणसभाबाट चुक्ता पूँजीको १०% बोनस शेयर वितरण गर्ने प्रस्ताव पारित भई उक्त बोनस शेयर जारी तथा बाँडफाँट पश्चात् कम्पनीको चुक्ता पूँजीमा वृद्धि भएकोछ ।
३. कानुनी कारवाही सम्बन्धी विवरणः
हालसम्म यस कम्पनी उपर आर्थिक दाबी गरी कुनै मुद्दा दर्ता गराएको जानकारी प्राप्त भएको छैन । कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषणः
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार सामान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ ।
अधिकतम मूल्य ४०५.००
न्यूनतम मूल्य ७७९.१०
अन्तिम मूल्य ८२२.००
कारोबार दिन ६१
कारोबार संख्या २७,९३१.००
कारोबार शेयर संख्या १,५०४,८८७.००
५. समस्या तथा चुनौतिः
संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतीहरुलाई समय समयमा बस्ने संचालक समितिको बैठकले समीक्षा गरि सोको निराकरणको लागि आवश्यक कार्यान्वयन गर्ने छ ।
६. संस्थागत सुशासनः
यस कम्पनीले संस्थागत सुशासन अभिवृद्धिका लागि सबै सरकारी नियमन निकायहरुको प्रावधानहरू परिपालना तदारुकताका साथ सम्पादन गरि आएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषणः
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरु शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाइएको छैन ।
Unaudited Statement of Financial Position
As on 31ˢᵗ Ashwin 2083 (i.e. 17ᵗʰ October 2026), 1ˢᵗ Quarter FY 2083/84
| Pariculars As At | 31, | 2083 | 32, | 2083 | 31, | 2082 |
| Assets | ||||||
| Non-Current Assets: | ||||||
| Properties, Plant & Equipments | 9,733,829 | 9,723,281 | 10,717,944 | |||
| Intangiable Assets | 2,641,771,409 | 2,664,068,601 | 2,547,541,271 | |||
| ROU Assets | 5,137,888 | 5,408,303 | 6,851,294 | |||
| Investments | 187,500,000 | 93,750,000 | - | |||
| Total Non-Current Assets | 2,844,143,125 | 2,772,950,185 | 2,565,110,509 | |||
| Current Assets: | ||||||
| Inventories | 497,942 | 494,940 | - | |||
| Trade and Other Receivables | 80,805,855 | 91,994,577 | 66,573,301 | |||
| Cash and Cash Equivalents | 44,014,519 | 17,114,397 | 7,866,863 | |||
| Margin, Deposits & Other Financial Assets | 2,846,911 | 95,647,005 | 5,102,411 | |||
| Other Current Assests | 28,696,538 | 30,604,563 | 108,446,155 | |||
| Total Current Assets | 156,861,765 | 235,855,482 | 187,988,731 | |||
| Total Assets | 3,001,004,890 | 3,008,805,667 | 2,753,099,240 | |||
| Equity | ||||||
| Share Capital | 1,031,250,000 | 937,500,000 | 750,000,000 | |||
| Reserve and Surplus | 60,105,645 | 106,811,265 | 32,384,124 | |||
| Total Equity | 1,091,355,645 | 1,044,311,265 | 782,384,124 | |||
| Liabilities | ||||||
| Non-Current Liabilities: | ||||||
| Long Term Borrowings | 1,798,347,103 | 1,821,837,514 | 1,903,435,448 | |||
Lease Liabilities - Non-Current 4,537,365 4,537,365 5,762,442
| Total Non-Current Liabilities | 1,802,884,468 | 1,826,374,879 | 1,909,197,890 |
| Current Liabilities: | |||
| Short Term Borrowings | 93,960,937 | 118,960,987 | 49,453,125 |
| Trade & Other Payable | - | 9,749,608 | 5,195,359 |
Lease Liabilities - Current 979,839 1,569,203 1,569,203
| Other Current Liabilities | 11,824,002 | 7,839,726 | 5,299,540 |
| Total Current Liabilities | 106,764,778 | 138,119,523 | 61,517,226 |
| Total Liabilities | 1,909,649,245 | 1,964,494,402 | 1,970,715,116 |
| Total Equity and Liabilities | 3,001,004,890 | 3,008,805,667 | 2,753,099,240 |
UNAUDITED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Period From 1ˢᵗ Shrawan 2083 To 31ˢᵗ Ashwin 2083 (i.e. 17ᵗʰ July 2026 to 17ᵗʰ October 2026)
Particulars FY 2083/84 1st Quarter (1 Shrawan 2083 to 31 Ashwin 2083) Unaudited FY 2082/83 (1 Shrawan 2082 to 32 Ashadh 2083) Audited FY 2082/83 1st Quarter (1 Shrawan 2082 to 31 Ashwin 2082) Unaudited
| Revenue from Sale of Electricity | 125,667,390.93 | 370,659,488.85 | 96,953,213.46 |
| Contract Income | - | - | - |
| Less: Direct Expenses | (10,517,205.42) | (35,500,789.45) | (9,439,655.58) |
| Less: Contract Cost | - | - | - |
| Gross Profit | 115,150,185.51 | 335,158,699.40 | 87,513,557.88 |
| Other Income | - | - | - |
| Less: Depreciation & Amortization | (23,052,680.21) | (85,321,558.44) | (21,284,204.15) |
| Less: Administrative Expenses | (3,478,498.67) | (6,343,984.57) | (1,844,688.40) |
| Net Profit/(Loss) from Operation | 88,619,006.63 | 243,493,156.39 | 64,384,665.33 |
| Less: Financial Costs | (33,914,144.99) | (132,660,167.54) | (36,437,036.36) |
| Profit Before Tax & Provisions | 54,704,861.64 | 110,832,988.85 | 27,947,628.97 |
| Provision for Staff Bonus | (1,094,097.23) | (2,216,659.78) | (558,952.58) |
| Provision for CSR | (536,107.64) | (1,086,163.29) | (273,886.76) |
| Environmental Service Fee | (536,107.64) | (1,086,163.29) | (273,886.76) |
| Net Profit before Tax | 52,538,549.12 | 106,444,002.49 | 26,840,902.86 |
| Income Tax | - | - | - |
| Net Profit/(Loss) after Tax (NPAT) | 52,538,549.12 | 106,444,002.49 | 26,840,902.86 |
Earnings per equity share of of Rs. 100 each
| Basic Earning per share (annualised for quarters) | 20.38 | 13.52 | 13.01 |
| Diluted Earnings per share (annualised for quarters) | 20.38 | 13.52 | 13.01 |
Note:
• The figures are regrouped and rearranged where necessary.
• Financial Statements are prepared in accordance with the applicable Nepal Financial Reporting Standards.
• The unaudited financial figures are subject to change from external auditors and regulatory authority.
Securities Registration and Issuance Regulations 2073, Schedule-14
(Related to Rule 26, Sub-rule 1)
First Quarterly Report for FY 2083/84
1. Financial Statements:
(a) The Balance Sheet, Profit-Loss Statements for the first quarter of FY 2083/2084 (up to end of Ashwin) are attached herewith.
(b) Minimum Key Financial Ratios:
Earnings Per Share (Rs.) (EPS) (Annualised) 20.38
Net Worth Per Share (Rs.) 105.83
Liquidity Ratio 1.47
Total Assets Value Per Share (Rs.) 290.107
Market Value Per Share (Rs.) 822.00
Price Earnings Ratio 40.34
2. Management Analysis:
(a) With the objective of expanding its long-term business and increasing returns from investments, the company invested Rs. 9,37,50,000/- (Nine Crore Thirty-Seven Lakh Fifty Thousand) in Kalika Energy Ltd. in FY 2082/083 and Rs. 9,37,50,000/- (Nine Crore Thirty-Seven Lakh Fifty Thousand) in Hydro Village Ltd. in the first quarter of FY 2083/084. Thus, the company has invested a total of Rs. 18,75,00,000/- (Eighteen Crore Seventy-Five Lakh) in these two companies. Through this investment, the company aims to expand business opportunities and diversify investments related to the hydropower sector. It is expected that attractive returns will be received in the long run from the additional investment in the coming days. Furthermore, it is believed that the potential returns from this investment will make a significant contribution towards increasing company revenue, strengthening financial position, and maintaining long-term economic stability.
(b) After the 5th Annual General Meeting of the company passed the proposal to distribute 10% bonus shares from the paid-up capital, the paid-up capital of the company has increased after the issuance and allotment of the said bonus shares.
3. Details Regarding Legal Actions:
No information has been received regarding any financial claim lawsuit filed against this company to date. No information has been received regarding any lawsuit filed against any promoter or director regarding financial crime.
4. Analysis Regarding Share Transactions of the Company:
Share transactions of the organized institution in the securities market have been of a normal nature according to rules. Share transactions during this quarterly period were as follows:
Maximum Price 405.00
Minimum Price 779.10
Closing Price 822.00
Trading Days 61
Number of Transactions 27,931.00
Traded Share Quantity 1,504,887.00
5. Problems and Challenges:
Problems and challenges to be borne by the organized entity are similar to others in the market. Internal and external problems and challenges arising in the institution will be reviewed periodically by board meetings and necessary implementations will be made for their resolution.
6. Corporate Governance:
To enhance corporate governance, this company has been diligently complying with the provisions of all government regulatory bodies.
7. Declaration by the Chief Executive Officer Regarding Truthfulness and Accuracy:
I am personally responsible for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true and complete, and no details, information, or facts necessary for investors to make informed decisions have been concealed.