स्नो रिभर्स लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणSnow Rivers Limited Q4 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 10, 2026
Unaudited Statement of Financial Position
As on 32nd Ashad 2083 (i.e. 16th July 2026), 4th Quarter FY 2082/83
| Pariculars As At | 32 | 2083 | 30, | 2082 | 32, | 2082 |
| Assets | ||||||
| Non-Current Assets: | ||||||
| Properties, Plant & Equipments | 9,723,281 | 10,241,751 | 11,171,709 | |||
| Intangible Assets | 2,689,336,850 | 2,521,915,718 | 2,568,054,594 | |||
| ROU Assets | 5,408,303 | 6,310,464 | 7,121,710 | |||
| Investments | - | - | - | |||
| Total Non-Current Assets | 2,704,468,434 | 2,538,467,933 | 2,586,348,013 | |||
Current Assets:
Inventories 318,425 - -
| Trade and Other Receivables | 98,827,367 | 50,875,408 | 93,845,005 |
| Cash and Cash Equivalents | 17,114,397 | 36,666,504 | 63,887,740 |
| Loans, Advance & Deposits | 191,700,911 | 302,921,662 | 54,429,637 |
| Other Current Assests | 3,000,657 | 2,648,712 | 2,656,050 |
| Total Current Assets | 310,961,756 | 393,112,287 | 214,818,432 |
| Total Assets | 3,015,430,190 | 2,931,580,220 | 2,801,166,445 |
| Equity | |||
| Share Capital | 937,500,000 | 750,000,000 | 750,000,000 |
| Reserve and Surplus | 113,360,205 | 53,731,461 | 37,921,657 |
| Total Equity | 1,050,860,205 | 803,731,461 | 787,921,657 |
| Liabilities | |||
| Non-Current Liabilities: | |||
| Long Term Borrowings | 1,821,837,514 | 1,925,689,150 | 1,915,798,822 |
Lease Liabilities – Non-Current 4,537,365 5,777,493 5,777,493
| Total Non-Current Liabilities | 1,826,374,879 | 1,931,466,644 | 1,921,576,316 |
| Current Liabilities: | |||
| Short Term Borrowings | 118,960,988 | 187,500,000 | 74,453,155 |
| Trade & Other Payable | 9,749,608 | 1,692,029 | 8,761,189 |
Lease Liabilities – Current 1,254,528 1,254,528 1,254,528
| Other Current Liabilities | 8,229,983 | 5,935,558 | 7,199,601 |
| Total Current Liabilities | 138,195,106 | 196,382,115 | 91,668,472 |
| Total Liabilities | 1,964,569,985 | 2,127,848,759 | 2,013,244,788 |
| Total Equity and Liabilities | 3,015,430,190 | 2,931,580,220 | 2,801,166,445 |
UNAUDITED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
As on 32nd Ashad 2083 (i.e. 16 July 2026), 4th Quarter FY 2082/83
Particulars FY 2082/83 4th Quarter Ending (1 Shrawan 2082 to 32 Ashad 2083) Unaudited FY 2082/83 3th Quarter Ending (1 Shrawan 2082 to 30 Chaitra 2082) Unaudited FY 2081/82 4th Quarter Ending (1 Shrawan 2081 to 32 Ashad 2082) Audited
| Revenue from Sale of Electricity | 377,510,889.36 | 249,500,790.42 | 186,930,495.72 |
| Contract Income | - | - | 359,634,259.13 |
| Less: Direct Expenses | (36,327,109.34) | (28,072,422.83) | (16,199,420.67) |
| Less: Contract Cost | - | - | (358,737,415.59) |
| Gross Profit | 341,183,780.02 | 221,428,367.59 | 171,627,918.59 |
| Other Income | - | - | - |
| Less: Depreciation & Amortization | (85,353,309.29) | (63,906,628.32) | (49,986,296.42) |
| Less: Administrative Expenses | (6,729,942.24) | (5,106,662.10) | (3,802,600.78) |
| Net Profit/(Loss) from Operation | 249,100,528.49 | 152,415,077.17 | 117,839,021.39 |
| Less: Financial Costs | (122,671,704.55) | (100,235,930.42) | (84,000,006.05) |
| Less: Financial Costs | (132,671,704.55) | (100,325,920.43) | (84,090,096.05) |
| Profit Before Tax & Provisions | 116,428,823.94 | 52,089,156.74 | 33,748,925.34 |
| Provision for Staff Bonus | (2,328,576.48) | (1,041,783.13) | (674,978.51) |
| Provision for CSR | (1,141,002.47) | (510,473.74) | (330,739.47) |
| Environmental Service Fee | (1,141,002.47) | (510,473.74) | - |
| Net Profit before Tax | 111,818,242.51 | 50,026,426.14 | 32,743,207.36 |
| Income Tax | - | - | - |
| Net Profit/(Loss) after Tax (NPAT) | 111,818,242.51 | 50,026,426.14 | 32,743,207.36 |
Earnings per equity share of of Rs. 100 each
| Basic Earning per share | 14.21 | 8.89 | 4.37 |
| Diluted Earnings per share | 14.21 | 8.89 | 4.37 |
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.
● For the purpose of computation of EPS weighted, average outstanding share has been taken from 78,70,607.88 due to IPO issued.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३, अनुसूची-१४
(नियम २६ को उपनियम १ संग सम्बन्धित)
आ.व. ०८२/८३ को चौथो त्रैमासिक विवरण
१. वित्तीय विवरण:
(क) आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधि (असार मसान्तसम्म) को वासलात, नाफा-नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ ।
(ख) न्यूनतम रूपमा प्रमुख वित्तीय अनुपातहरू:
| प्रतिशेयर आम्दानी (रु.) (EPS) | १४.२१ | ३२१.६५ |
| प्रतिशेयर नेटवर्थ (रु.) | ११२.०९ | ७७९.०० |
| तरलता अनुपात | २.२५ | ५४.८३ |
२. व्यवस्थापकीय विश्लेषण
क) यस कम्पनीले २०८१ पौष ५ को बाट व्यापारिक उत्पादन सुरु गरि नियमित रुपमा विद्युत बिक्री गर्दै आएकोमा विद्युत बिक्री बापत प्राप्त हुनु पर्ने रकम नेपाल विद्युत प्राधिकरण मार्फत नियमित रुपमा कम्पनीले प्राप्त गर्दै आइरहेको छ।
ख) आगामी आर्थिक वर्षमा कम्पनीको जडित क्षमतालाई उच्चतम विन्दुमा पुर्याउने गरी विद्युत उत्पादनमा ध्यान दिने, उच्चतम व्यवस्थापकीय क्षमताले आयोजनालाई सञ्चालन गर्ने।
ग) काबुभन्दा बाहिरको परिस्थितिका कारण संगठित संस्थाको मौजुदात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सोको निराकरण गर्न नपाउने वित्तीय आधार अन्य व्यवस्था गरादन तर्फ कम्पनी संचालन रहदै रहेको छ ।
३. कानूनी कारवाही सम्बन्धी विवरण:
हाल सम्म यस कम्पनी उपर आर्थिक दाबी गरी कुनै मुद्दा दर्ता गरिएको 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 विश्लेषण:
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार सामान्य प्रकृतिबाटै भएको छ यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ
अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार कुल दिन कारोबार संख्या कारोबार शेयर संख्या कारोबार रकम
९०४.४० २९८.७० ७७९.०० १५ दिन १९,७३२ २७८,१०३.०० २१८,६७३,३८०.२०
५. समस्या तथा चुनौति :
संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र बाह्य समस्या तथा चुनौतीहरूलाई समय समयमा बस्ने संचालक समितिको बैठकले समीक्षा गरि सोको निराकरणको लागि आवश्यक कार्यान्वयन गर्ने छ।
६. संस्थागत सुशासन:
यस कम्पनीले संस्थागत सुशासन अभिवृद्धिका लागि सबै सरकारी नियमन निकायहरूको प्रावधानहरू परिपालना तदारुकताका साथ सम्पादन गरि आएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण:
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरू शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायी छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण सूचना तथा जानकारीहरू लुकाइएको छैन ।
Unaudited Statement of Financial Position
As on 32nd Ashad 2083 (i.e. 16th July 2026), 4th Quarter FY 2082/83
| Particulars As At | 32 | 2083 | 30, | 2082 | 32, | 2082 |
| Assets | ||||||
| Non-Current Assets: | ||||||
| Properties, Plant & Equipments | 9,723,281 | 10,241,751 | 11,171,709 | |||
| Intangible Assets | 2,689,336,850 | 2,521,915,718 | 2,568,054,594 | |||
| ROU Assets | 5,408,303 | 6,310,464 | 7,121,710 | |||
| Investments | - | - | - | |||
| Total Non-Current Assets | 2,704,468,434 | 2,538,467,933 | 2,586,348,013 | |||
Current Assets:
Inventories 318,425 - -
| Trade and Other Receivables | 98,827,367 | 50,875,408 | 93,845,005 |
| Cash and Cash Equivalents | 17,114,397 | 36,666,504 | 63,887,740 |
| Loans, Advance & Deposits | 191,700,911 | 302,921,662 | 54,429,637 |
| Other Current Assets | 3,000,657 | 2,648,712 | 2,656,050 |
| Total Current Assets | 310,961,756 | 393,112,287 | 214,818,432 |
| Total Assets | 3,015,430,190 | 2,931,580,220 | 2,801,166,445 |
| Equity | |||
| Share Capital | 937,500,000 | 750,000,000 | 750,000,000 |
| Reserve and Surplus | 113,360,205 | 53,731,461 | 37,921,657 |
| Total Equity | 1,050,860,205 | 803,731,461 | 787,921,657 |
| Liabilities | |||
| Non-Current Liabilities: | |||
| Long Term Borrowings | 1,821,837,514 | 1,925,689,150 | 1,915,798,822 |
Lease Liabilities – Non-Current 4,537,365 5,777,493 5,777,493
| Total Non-Current Liabilities | 1,826,374,879 | 1,931,466,644 | 1,921,576,316 |
| Current Liabilities: | |||
| Short Term Borrowings | 118,960,988 | 187,500,000 | 74,453,155 |
| Trade & Other Payable | 9,749,608 | 1,692,029 | 8,761,189 |
Lease Liabilities – Current 1,254,528 1,254,528 1,254,528
| Other Current Liabilities | 8,229,983 | 5,935,558 | 7,199,601 |
| Total Current Liabilities | 138,195,106 | 196,382,115 | 91,668,472 |
| Total Liabilities | 1,964,569,985 | 2,127,848,759 | 2,013,244,788 |
| Total Equity and Liabilities | 3,015,430,190 | 2,931,580,220 | 2,801,166,445 |
UNAUDITED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
As on 32nd Ashad 2083 (i.e. 16 July 2026), 4th Quarter FY 2082/83
Particulars FY 2082/83 4th Quarter Ending (1 Shrawan 2082 to 32 Ashad 2083) Unaudited FY 2082/83 3rd Quarter Ending (1 Shrawan 2082 to 30 Chaitra 2082) Unaudited FY 2081/82 4th Quarter Ending (1 Shrawan 2081 to 32 Ashad 2082) Audited
| Revenue from Sale of Electricity | 377,510,889.36 | 249,500,790.42 | 186,930,495.72 |
| Contract Income | - | - | 359,634,259.13 |
| Less: Direct Expenses | (36,327,109.34) | (28,072,422.83) | (16,199,420.67) |
| Less: Contract Cost | - | - | (358,737,415.59) |
| Gross Profit | 341,183,780.02 | 221,428,367.59 | 171,627,918.59 |
| Other Income | - | - | - |
| Less: Depreciation & Amortization | (85,353,309.29) | (63,906,628.32) | (49,986,296.42) |
| Less: Administrative Expenses | (6,729,942.24) | (5,106,662.10) | (3,802,600.78) |
| Net Profit/(Loss) from Operation | 249,100,528.49 | 152,415,077.17 | 117,839,021.39 |
| Less: Financial Costs | (122,671,704.55) | (100,235,930.42) | (84,000,006.05) |
| Less: Financial Costs | (132,671,704.55) | (100,325,920.43) | (84,090,096.05) |
| Profit Before Tax & Provisions | 116,428,823.94 | 52,089,156.74 | 33,748,925.34 |
| Provision for Staff Bonus | (2,328,576.48) | (1,041,783.13) | (674,978.51) |
| Provision for CSR | (1,141,002.47) | (510,473.74) | (330,739.47) |
| Environmental Service Fee | (1,141,002.47) | (510,473.74) | - |
| Net Profit before Tax | 111,818,242.51 | 50,026,426.14 | 32,743,207.36 |
| Income Tax | - | - | - |
| Net Profit/(Loss) after Tax (NPAT) | 111,818,242.51 | 50,026,426.14 | 32,743,207.36 |
Earnings per equity share of of Rs. 100 each
| Basic Earning per share | 14.21 | 8.89 | 4.37 |
| Diluted Earnings per share | 14.21 | 8.89 | 4.37 |
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.
● For the purpose of computation of EPS weighted, average outstanding share has been taken from 78,70,607.88 due to IPO issued.
Securities Registration and Issue Rules, 2073, Schedule-14
(Relating to Sub-rule 1 of Rule 26)
Fourth Quarter Report of F.Y. 082/83
1. Financial Statements:
(a) The Balance Sheet and Profit and Loss statement for the fourth quarter period of F.Y. 2082/2083 (up to end of Ashar) have been attached herewith.
(b) Key Financial Ratios at minimum:
| Earnings Per Share (Rs.) (EPS) | 14.21 | 321.65 |
| Net Worth Per Share (Rs.) | 112.09 | 779.00 |
| Liquidity Ratio | 2.25 | 54.83 |
2. Management Analysis
a) This company started commercial production from 2081 Poush 5 and has been regularly selling electricity, and the amount receivable for electricity sales is regularly being received by the company through Nepal Electricity Authority.
b) In the upcoming fiscal year, focus will be placed on electricity production to bring the company's installed capacity to its highest point, and the project will be operated with maximum managerial capacity.
c) In case of events or conditions beyond control that could materially affect the inventory, profit, or cash flow of the corporate body, the company management is working towards providing alternative financial bases to resolve them.
3. Legal Proceedings Details:
Till date, no information has been received regarding any financial lawsuit filed against this company. No information has been received regarding any lawsuit filed against any promoter or director for economic offences.
4. Analysis of Share Transactions of Corporate Body:
Transactions of the company's shares in the stock market have been of normal nature as per rules. During this quarter, share transactions occurred as follows:
Maximum Price Minimum Price Closing Price Total Trading Days Number of Trades Number of Traded Shares Trading Amount
904.40 298.70 779.00 15 days 19,732 278,103.00 218,673,380.20
5. Problems and Challenges:
The problems and challenges faced by the corporate body are similar to those present in the market. Internal and external problems and challenges arising in the organization will be reviewed in periodic Board of Directors meetings and necessary implementations will be made for their resolution.
6. Corporate Governance:
To enhance corporate governance, this company has been diligently complying with and executing provisions of all government regulatory bodies.
7. Declaration by Chief Executive Officer regarding Truth and Accuracy:
As of today's date, I am personally responsible for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true and complete, and no details, notices, or information required for investors to make informed decisions have been concealed.