युनिभर्सल पावर कम्पनीको चौथो त्रैमासिक वित्तीय विवरण (आ.व. २०८२/०८३)Universal Power Company: Q4 Financial Statements (FY 2082/83)
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
UNAUDITED FINANCIAL STATEMENTS
FOURTH QUARTER ENDED (FISCAL YEAR 2082/083 ) AS AT ASHADH END, 2083 (July 16, 2026)
| Statement of Financial Position This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 2,602,475,812 | 2,630,168,420 | 2,715,489,769 |
| Project Assets under development | 82,977,501 | 80,252,270 | 77,369,145 |
| Investment in Associates | 720,805,063 | 865,889,075 | 993,897,593 |
| Other Equity Investment | 57,798 | 68,796 | 78,893 |
| Total Non-Current Assets | 3,406,316,173 | 3,576,378,561 | 3,786,835,399 |
| Current Assets | |||
| Inventories | 7,914,812 | 5,752,959 | 5,506,180 |
| Financial Assets | |||
| Trade Receivables | 54,745,460 | 19,700,170 | 62,261,053 |
| Cash and Cash Equivalents | 96,910,254 | 123,312,552 | 117,599,430 |
| Other Financial Assets | 3,072,065 | 4,175,417 | 3,100,070 |
| Other Current Assets | 629,104,589 | 631,118,886 | 563,563,961 |
| Current Tax Assets (Net) | 47,590,284 | 47,240,738 | 38,240,006 |
| Total Current Assets | 839,337,464 | 831,300,722 | 790,270,700 |
| Assets Held For Sale | - | - | - |
| Total Assets | 4,245,653,637 | 4,407,679,283 | 4,577,106,099 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 2,485,123,618 | 2,485,123,618 | 2,279,929,925 |
| Other Equity | 240,308,411 | 371,552,089 | 671,527,814 |
| Total Equity | 2,725,432,029 | 2,856,675,707 | 2,951,457,739 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 1,225,944,210 | 1,275,459,556 | 1,332,801,061 |
| Other Financial Liabilities | 875,725 | 845,760 | 1,165,953 |
| Deferred Tax | 108,616,688 | 115,180,812 | 140,642,655 |
| Total Non-Current Liabilities | 1,335,436,623 | 1,391,486,128 | 1,474,609,669 |
| Current Liabilities | |||
| Borrowings | 102,953,047 | 53,072,655 | 78,072,655 |
| Trade Payables | - | - | 18,398 |
| Other Financial Liabilities | 79,709,824 | 90,995,487 | 66,545,300 |
| Other current liabilites | 2,122,115 | 15,449,306 | 6,402,338 |
| Total Current Liabilities | 184,784,986 | 159,517,448 | 151,038,691 |
| Total Liabilities | 1,520,221,609 | 1,551,003,576 | 1,625,648,360 |
| Total Equity & Liabilities | 4,245,653,637 | 4,407,679,283 | 4,577,106,099 |
| Statement of Profit or Loss and other Comprehensive Income This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Revenue | 239,675,986 | 178,563,986 | 281,069,438 |
| Cost of Sales | |||
| Generation Expenses | 55,084,480 | 38,356,765 | 53,806,311 |
| Gross profit | 184,591,506 | 140,207,221 | 227,263,128 |
| Depreciation | 119,930,254 | 85,870,830 | 119,515,456 |
| Other Income | 62,335,065 | 60,004,759 | 56,753,227 |
| Administrative & Other Operating Expenses | 22,502,714 | 19,750,592 | 20,187,360 |
| Profit from Operation | 104,493,602 | 94,590,558 | 144,313,537 |
| Finance Costs | 76,464,184 | 73,942,452 | 94,751,671 |
| Profit Before Tax | 28,029,419 | 20,648,107 | 49,561,867 |
| Income Tax Expenses | |||
| Deferred Tax Credit/Charge | (61,309) | (141,880) | 743,893 |
| Profit for the year | 27,968,110 | 20,506,227 | 50,305,760 |
| Other Comprehensive Gain/(Loss) for The Year, Net of Tax | (204,835,219) | (102,414,892) | 273,090,775 |
| Total Comprehensive Gain/(Loss) for The Year, Net of Tax | (176,867,109) | (81,908,665) | 323,396,535 |
*We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३
अनुसूची १४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)
आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
क) यस कम्पनीले दोलखा जिल्लाको गौरीशंकर गाउंपालिकाको वडा नं. ६ मा ११ मेगावाट क्षमताको तल्लो खरे खोला जलविद्युत आयोजनाबाट विद्युत उत्पादन गर्दै आई रहेको छ । हाल २०८० आषाढ मसान्त सम्मको बिल रकम सहित रु. ५,४७,४५,४६०.०० अक्षरुमा रू. पाच करोड सडचालीस लाख पैतालीस हजार चार सय साठी मात्र) आसामी बापतको रकम नेपाल विद्युत प्राधिकरणको नाममा रहेको छ । गत साउन २३, २०८० मा वर्षाको कारणले आयोजनाको Headworks को under sluice area मा ढुङ्गाहरू आएर पानी अवरूद्ध भई क्षति पुग्न गएको साथै काबु बाहिरको परिस्थिती सृजनाको कारण तल्लो खरे खोला जल विद्युतको उत्पादन साउन २३, २०८० देखि १२ दिन सम्म पूर्ण रूपमा आयोजना बन्द रहेको थियो तत्पश्चात भाद्र २०, २०८० सम्म आंशिक रूपमा संचालनमा आएको थियो । साथै आयोजना संचालनमा आयको ४ वर्ष भैसकेकोले यस आयोजनाको Electro Mechanical Equipment (Unit-१) मर्मत सम्हार गर्ने क्रममा रहेको र सोहि समय मिति चैत्र ०७, २०८० मा आयोजनाको Unit-२ मा अप्रत्यासित समस्या देखिएकोले Unit-२ पूर्ण रूपमा बन्द भएको र सोहि समयमा आयोजनाको अर्को Unit मर्मतको क्रममा रहेकोले चैत्र ०७, २०८० देखि चैत्र २९, २०८० सम्म आयोजना पूर्ण रूपमा बन्द रहेको थियो तत्पश्चात पनि समय समयमा आयोजनाको Electro Mechanical Equipment Units हरूमा आएको समस्याको कारणले आम्दानीमा प्रत्यक्ष असर पर्न गएको छ । हाल दुबै Unit मर्मत गरि पूर्ण रूपमा संचालनमा रहेको जानकारी गराउदछ ।
ख) उक्त वासलातको आधारमा कम्पनीको प्रमुख वित्तीय अनुपात निम्नानुसार छ ।
अवधी बार्षिकीकरण गरिएको प्रतिशेयर आम्दानी रु प्रतिशेयर नेटवर्थ रु. तरलता अनुपात मूल्य आम्दानी अनुपात प्रतिशेयर कुल सम्पत्तीको मूल्य रु.
यस त्रैमासिक अन्त्य सम्ममा १.१३ १०९.६७ ४.५४ ३०३.८९ १७०.८४
२) व्यवसायिक विश्लेषण :
यस कम्पनीबाट लगानी गरिएको राप्ती हाइड्रो एण्ड जनरल कन्स्ट्रक्सन लिमिटेडद्वारा प्रर्वधित (रुकुम गाढ जलविद्युत आयोजना ५ (मेगावाट) आयोजनाको निर्माण सम्पन्न गरी विद्युतको व्यापारिक उत्पादन शुरु भईसकेको छ तथा सो कम्पनीको शेयर नेपाल धितोपत्र बजारमा सुचिकृत भई कारोवार भईरहेको छ । साथै, यस कम्पनीबाट लगानी गरिएको माथिल्लो इङ्खु खोला जलविद्युत आयोजना (२४.२२ मे.वा) को नेपाल विद्युत प्राधिकरण सँग विद्युत खरिद विक्री सम्झौता प्रकृयामा रहेको छ । र साथै विद्युत विकास विभाग सँग विद्युत उत्पादन अनुमती पत्रको प्रकृयामा रहेको छ ।
कम्पनीले आ.व. २०७९/८० सम्मको संचित नाफा बाट कुल चुक्ता पुजीको ९ प्रतिशत बोनश शेयर र ०.४७३७ प्रतिशत नगद लाभांश कर प्रयोजनको लागी सोही वर्षको वार्षिक साधारण सभाबाट पारित भइ विद्युत नियमन आयोग र नेपाल धितोपत्र बोर्ड स्वीकृत पछि बाँडफाँड भैसकेको छ । कम्पनीले दीर्घकालीन ऋण चुक्ता गर्न र माथिल्लो छुजुङ्ग खोला जलविद्युत आयोजना ४०.७ मे.वा. मा लगानी गर्ने उद्धेश्यले १:१ को अनुपातमा हकप्रद शेयर जारीको लागी आ.व. २०७९/८० को बार्षिक साधारण सभाबाट पारित भई विद्युत नियमन आयोगको अनुमति को प्रकृयामा रहेको छ ।
३) कानुनी कारबाही सम्बन्धी विवरण :
यस त्रैमासिकमा कम्पनीले कसै विरूद्ध र कसैले कम्पनी विरूद्ध साथै संस्थापक र संचालक विरूद्ध कुनै मुद्दा मामिला परे/गरेको छैन ।
४) कम्पनीको शेयर कारोबार सम्बन्धी विश्लेषणः
क) धितोपत्र बजारमा कम्पनीको शेयर कारोबार नियमानुसार सामान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा कम्पनीको शेयरको अधिकतम, न्युनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन नेपाल स्टक एक्सचेन्ज लिमिटेडको वेवसाइट अनुसारः
अधिकतम मूल्य रु न्यूनतम मूल्य रु अन्तिम मूल्य रु कारोबार दिन कुल कारोबार संख्या
४०६.३० ३२६.९० ३४२.०० ६४ १२,२२५
५) समस्या तथा चुनौती :
कम्पनीले वहन गर्नु परेको समस्या तथा चुनौतीहरू बजारमा रहेको यस्तै प्रकृतिको अन्य संस्था सरह नै छन् । अन्य समस्या र चुनौती समाधानका उपायहरू बारेमा संचालक समितिले समय समयमा समिक्षा गरि आवश्यक रणनीति बनाई सो को निराकरणको उपाय अवलम्बन गर्ने गरेको छ।
विश्वव्यापी जलवायु परिवर्तनको कारण खोलाहरूमा आएको बाढीको कारणले विद्युत उत्पादनमा असर पुग्न गई आम्दानीमा कमी आएको छ जसले गर्दा कम्पनीको नाफा र नगद प्रवाहमा प्रतिकूल असर पर्ने देखिन्छ। साथै मानवीय नियन्त्रण भन्दा बाहिरको दैविक प्रकोप (काबु बाहिर) को असर भने सदा रहिरहने छ ।
६) संस्थागत सुशासनः संस्थागत सुशासनका लागि व्यवस्थापनले कर्मचारी नियमावली, आर्थिक विनियमावली बमोजिम कार्यसम्पादन गरिरहेको छ । संस्थागत विकास तथा कर्मचारीको वृत्ति विकास, आवश्यक कार्यकक्ष र सामाग्रीहरूको समुचित व्यवस्था कार्यका लागि उचित वातावरण तयार गर्ने गरेको छ ।
७) सत्य, तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसुचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
UNAUDITED FINANCIAL STATEMENTS
FOURTH QUARTER ENDED (FISCAL YEAR 2082/083 ) AS AT ASHADH END, 2083 (July 16, 2026)
| Statement of Financial Position This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant & Equipment | 2,602,475,812 | 2,630,168,420 | 2,715,489,769 |
| Project Assets under development | 82,977,501 | 80,252,270 | 77,369,145 |
| Investment in Associates | 720,805,063 | 865,889,075 | 993,897,593 |
| Other Equity Investment | 57,798 | 68,796 | 78,893 |
| Total Non-Current Assets | 3,406,316,173 | 3,576,378,561 | 3,786,835,399 |
| Current Assets | |||
| Inventories | 7,914,812 | 5,752,959 | 5,506,180 |
| Financial Assets | |||
| Trade Receivables | 54,745,460 | 19,700,170 | 62,261,053 |
| Cash and Cash Equivalents | 96,910,254 | 123,312,552 | 117,599,430 |
| Other Financial Assets | 3,072,065 | 4,175,417 | 3,100,070 |
| Other Current Assets | 629,104,589 | 631,118,886 | 563,563,961 |
| Current Tax Assets (Net) | 47,590,284 | 47,240,738 | 38,240,006 |
| Total Current Assets | 839,337,464 | 831,300,722 | 790,270,700 |
| Assets Held For Sale | - | - | - |
| Total Assets | 4,245,653,637 | 4,407,679,283 | 4,577,106,099 |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 2,485,123,618 | 2,485,123,618 | 2,279,929,925 |
| Other Equity | 240,308,411 | 371,552,089 | 671,527,814 |
| Total Equity | 2,725,432,029 | 2,856,675,707 | 2,951,457,739 |
| Liabilities | |||
| Non-Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | 1,225,944,210 | 1,275,459,556 | 1,332,801,061 |
| Other Financial Liabilities | 875,725 | 845,760 | 1,165,953 |
| Deferred Tax | 108,616,688 | 115,180,812 | 140,642,655 |
| Total Non-Current Liabilities | 1,335,436,623 | 1,391,486,128 | 1,474,609,669 |
| Current Liabilities | |||
| Borrowings | 102,953,047 | 53,072,655 | 78,072,655 |
| Trade Payables | - | - | 18,398 |
| Other Financial Liabilities | 79,709,824 | 90,995,487 | 66,545,300 |
| Other current liabilites | 2,122,115 | 15,449,306 | 6,402,338 |
| Total Current Liabilities | 184,784,986 | 159,517,448 | 151,038,691 |
| Total Liabilities | 1,520,221,609 | 1,551,003,576 | 1,625,648,360 |
| Total Equity & Liabilities | 4,245,653,637 | 4,407,679,283 | 4,577,106,099 |
| Statement of Profit or Loss and other Comprehensive Income This Year Fourth Quarter Ending Ashadh End, | 2083 | 2082 | 2082 |
| Revenue | 239,675,986 | 178,563,986 | 281,069,438 |
| Cost of Sales | |||
| Generation Expenses | 55,084,480 | 38,356,765 | 53,806,311 |
| Gross profit | 184,591,506 | 140,207,221 | 227,263,128 |
| Depreciation | 119,930,254 | 85,870,830 | 119,515,456 |
| Other Income | 62,335,065 | 60,004,759 | 56,753,227 |
| Administrative & Other Operating Expenses | 22,502,714 | 19,750,592 | 20,187,360 |
| Profit from Operation | 104,493,602 | 94,590,558 | 144,313,537 |
| Finance Costs | 76,464,184 | 73,942,452 | 94,751,671 |
| Profit Before Tax | 28,029,419 | 20,648,107 | 49,561,867 |
| Income Tax Expenses | |||
| Deferred Tax Credit/Charge | (61,309) | (141,880) | 743,893 |
| Profit for the year | 27,968,110 | 20,506,227 | 50,305,760 |
| Other Comprehensive Gain/(Loss) for The Year, Net of Tax | (204,835,219) | (102,414,892) | 273,090,775 |
| Total Comprehensive Gain/(Loss) for The Year, Net of Tax | (176,867,109) | (81,908,665) | 323,396,535 |
*We have changed reporting format from functional to nature to align quarterly reporting with Nepal Financial Reporting Standards (NFRS).
Securities Registration and Issue Regulation, 2073
Schedule 14 (Related to Rule 26, Sub-rule (1))
Fourth Quarterly Report of F.Y. 2082/083
a) This company has been generating electricity from the 11 MW capacity Lower Khare Khola Hydroelectric Project located in Ward No. 6 of Gaurishankar Rural Municipality, Dolakha District. Currently, including the bill amount up to the end of Ashadh 2080, Rs. 5,47,45,460.00 (in words: Five Crore Forty Seven Lakh Forty Five Thousand Four Hundred Sixty only) is outstanding receivable in the name of Nepal Electricity Authority. On Shrawan 23, 2080, due to rains, stones entered the under sluice area of the project's Headworks causing water blockage and damage, and due to circumstances beyond control, power generation of Lower Khare Khola Hydroelectric Project was completely shut down for 12 days from Shrawan 23, 2080, and thereafter operated partially until Bhadra 20, 2080. Additionally, as the project has completed 4 years of operation, while maintenance of the project's Electro Mechanical Equipment (Unit-1) was underway, an unexpected issue occurred in Unit-2 on Chaitra 07, 2080 causing Unit-2 to shut down completely, and since another unit of the project was undergoing maintenance at the same time, the project was completely shut down from Chaitra 07, 2080 to Chaitra 29, 2080; thereafter, issues recurring from time to time in the Electro Mechanical Equipment Units directly affected revenue. It is informed that currently both units have been repaired and are in full operation.
b) Based on the said balance sheet, the major financial ratios of the company are as follows.
Period Annualized Earnings Per Share Rs Net Worth Per Share Rs. Liquidity Ratio Price Earnings Ratio Total Assets Per Share Rs.
Up to the end of this quarter 1.13 109.67 4.54 303.89 170.84
2) Business Analysis:
Rapti Hydro and General Construction Limited, in which investment has been made by this company, has completed the construction of the रुकुम गाढ Hydroelectric Project 5 (MW) and commenced commercial electricity generation, and shares of that company have been listed and traded in the securities market. Furthermore, for the Upper Inkhu Khola Hydroelectric Project (24.22 MW) invested in by this company, the Power Purchase Agreement process with Nepal Electricity Authority is ongoing, and the electricity generation license process with the Department of Electricity Development is also underway.
The company distributed a 9 percent bonus share and 0.4737 percent cash dividend for tax purposes from the accumulated profit up to FY 2079/80, after being passed by the Annual General Meeting of the same year and approved by the Electricity Regulatory Commission and Securities Board of Nepal. For the purpose of paying long-term loans and investing in Upper Chhujung Khola Hydroelectric Project 40.7 MW, the issuance of right shares in the ratio of 1:1 was approved by the Annual General Meeting of FY 2079/80 and is currently under the approval process of the Electricity Regulatory Commission.
3) Details Regarding Legal Proceedings:
In this quarter, no lawsuits or legal cases have been filed by the company against anyone or by anyone against the company, as well as against the promoters and directors.
4) Analysis of Company's Share Transactions:
a) Share trading of the company in the securities market has been taking place in a normal manner as per rules. During this quarter, the maximum, minimum, and closing price of the company's shares, and total trading days as per Nepal Stock Exchange Limited's website are as follows:
Maximum Price Rs Minimum Price Rs Closing Price Rs Trading Days Total Transaction Count
406.30 326.90 342.00 64 12,225
5) Problems and Challenges:
The problems and challenges faced by the company are similar to other institutions of similar nature in the market. The Board of Directors periodically reviews solutions to other problems and challenges, devises necessary strategies, and adopts measures for their resolution.
Due to global climate change, floods in rivers have affected power generation, leading to a decrease in revenue, which adversely affects the company's profit and cash flow. Additionally, the impact of natural calamities beyond human control (force majeure) will always persist.
6) Corporate Governance: For corporate governance, the management has been performing tasks in accordance with the Employee Regulations and Financial By-laws. A proper environment is prepared for institutional development and career advancement of employees, along with appropriate arrangements of necessary office spaces and materials.
7) Declaration of the Chief Executive Regarding Truth and Facts:
As of today's date, I personally take responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge and understanding, the details mentioned in this report are true, factual, and complete, and no details, notices, or information required for investors to make informed decisions have been concealed.