सूर्यकुण्ड हाइड्रो इलेक्ट्रिकको चौथो त्रैमासिक वित्तीय विवरणSuryakunda Hydro Electric Q4 Financial Statements

UNAUDITED FINANCIAL STATEMENTS FOR THE FOURTH QUARTER, FISCAL YEAR 2082/83 ENDED 32nd Asadh 2083 (16th July 2026)

Fig in NPR
Particulars This Quarter Ending Asadh End	2083	2082	2082
Assets
Non Current Assets
Property, plant and equipment	12,815,408	5,626,450	6,433,181
Intangible assets	2,257,189,107	2,272,214,670	-
Right of use Assets	34,936,169	35,300,087	-
Project work-in-progress	-	-	2,046,762,042
Other non-current assets	493,000	233,000	161,000
Total Non Current Assets	2,305,433,684	2,313,374,207	2,053,356,223
Current Assets
Cash and cash equivalents	6,865,679	11,977,419	1,720,650
Financial assets	25,277,116	32,840,922	6,425,626
Trade Receivables	41,534,969	24,574,486	-
Current tax asset (net)	14,499	14,499	14,499
Other current assets	78,873,010	54,554,456	302,225,564
Total Current Assets	152,565,273	123,961,781	310,386,339
Total Assets	2,457,998,957	2,437,335,988	2,363,742,562
Equity & Liabilities
Equity
Equity Share Capital	689,674,400	689,674,400	551,739,400
Other Equity	(66,334,149)	(55,737,908)	(28,855,929)
Total Equity	623,340,251	633,936,492	522,883,471
Liabilities
Non-Current Liabilities
Non-Current Borrowings	1,627,276,424	1,615,721,201	1,716,799,305
Other non-current liabilities	30,442,129	29,813,737	-
Total Non-Current Liabilities	1,657,718,553	1,645,534,938	1,716,799,305
Current Liabilities
Current Borrowings	122,727,784	107,773,751	90,280,175
Other current liabilities	54,212,369	50,090,808	33,779,611
Provision	-	-	-
Current tax Liabilities (net)	-	-	-
Total Current Liabilities	176,940,152	157,864,559	124,059,786
Total Liabilities	1,834,658,706	1,803,399,497	1,840,859,091
Total Equity and Liabilities	2,457,998,957	2,437,335,988	2,363,742,562
Particulars This Quarter Ending Asadh End	2083	2082	2082
Revenue from operations	248,685,836	192,221,659	-
Penalty on delayed RCOD	(20,537,900)	(20,537,900)	-
Cost of sales	(26,599,110)	(18,778,604)	-
Gross Profit	201,548,826	152,905,155	-
Other Income	-	-	-
Administrative Expenses	(10,372,609)	(8,452,734)	(1,087,969)
Depreciation and Amortisation Expense	(93,652,017)	(68,298,239)	(704,820)
Profit from Operation	97,524,200	76,154,182	(1,792,789)
Finance Income	-	-	96,658
Finance Costs	(130,715,383)	(98,762,653)	-
Profit before staff bonus and tax	(33,191,183)	(22,608,471)	(1,696,131)
Staff Bonus	-	-	-
Profit before tax	(33,191,183)	(22,608,471)	(1,696,131)
Income Tax	-	-	-
Profit/(Loss) For the Period	(33,191,183)	(22,608,471)	(1,696,131)

Other Comprehensive Income

Items that will not be reclassified to profit or loss

(a) Remeasurement of defined benefit plans	-	-	-
(b) Equity instruments classified at FVTOCI	-	-	-
Income Tax Relating to Above Items	-	-	-
Other Comprehensive Income (net of tax)	-	-	-
Total Comprehensive Income for the year	(33,191,183)	(22,608,471)	(1,696,131)

Ratios This Quarter Ending Previous Quarter Ending Corresponding Previous Year Quarter Ending

Earnings per share (in Rs. Annualized)	(4.81)	(4.37)	(0.31)
Current Ratio	0.86	0.79	2.50

Return on Assets (Annualized) -1.35% -1.24% -0.07%

Net worth per share (in Rs.) 90.38 91.92 94.77

Notes:

1. The above mentioned figures are subject to change during statutory audit of the books of accounts.

2. Previous period figures have been reclassified / adjusted wherever considered necessary.

FOURTH QUARTER DISCLOSURE AS OF 16th JULY, 2026

AS PER SECURITIES REGISTRATION AND ISSUE REGULATIONS, 2073

1. Financial Statements

• The unaudited financial statements for the fourth quarter and the financial ratios have been published along with this report.

• Important Financial Ratios: As attached in the unaudited financial statements.

2. Management's Analysis

• The company is presently operating the Mathillo Tadi Khola Hydropower Project (11 MW) in the district of Nuwakot. It commenced commercial operations on the 12th Shrawan 2082.

3. Legal Proceedings

• Lawsuits filed by or against the company: None

4. Analysis of Shares Transaction

• Shares of the company were actively traded during the quarter.

• Major highlights of share transaction during the quarter are as follows:

Maximum Price – NPR 2,069.40, Minimum Price – NPR 845, Closing Price – NPR 874.30, No of Transaction Days – 64, Total Transactions – 33,298 Total Traded Volume – 6, 63,150 Total Turnover – NPR 89, 67, 65,469.50

5. Problems and Challenges

Internal Risk

• Retention of skilled human resources

• To manage the overhead cost and maintain the operational efficiency

External Risk

• Lack of political commitment in development of hydroelectric projects

• Delay of statutory approvals

6. Corporate Governance

Board of Directors, Audit Committee and Team Management are committed to strengthening the corporate governance within the Company.

7. Declaration

I, the Managing Director of the Company, hereby individually accept responsibility for the accuracy of the information and details contained in this report. Also hereby declare that to the best of my knowledge and belief, the information contained in this report is true, accurate and complete and there are no other matters concealed the omission of which shall adversely affect the informed investment decision by the investors.