अपर लोहोरे खोला हाइड्रोपावरको पहिलो त्रैमासिक वित्तीय विवरणUpper Lohore Khola Hydropower Q1 Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 5, 2026
Upper Lohore Khola Hydropower Company Limited
Kathmandu, Nepal
Unaudited Statement of Financial Position
As on 31st Ashoj 2083 (17th Oct 2026), First Quarter of FY 2083-084
Statement of Financial Position
Amount in NRs.
| Particulars | As on 31st Ashoj 2083 (17th Oct 2026) (Unaudited) | As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) | As on 31st Ashoj 2082 (17th Oct 2025) |
|---|---|---|---|
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 509,804,000 | 509,804,000 | 509,804,000 |
| Reserve and Surplus | (60,954,569) | (58,594,008) | (32,039,727) |
| Total Equity | 448,849,431 | 451,209,992 | 477,764,273 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 701,090,000 | 563,169,476 | 566,099,910 |
| Other Financial Liabilities | - | - | 83,896,076 |
| Total Non-Current Liabilities | 701,090,000 | 563,169,476 | 649,995,986 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 5,261,303 | 2,000,000 | 1,500,000 |
| Other Current Liabilities | 5,617,352 | 4,142,445 | 16,077,557 |
| Other Financial Liabilities | 104,792,021 | 169,388,090 | 80,501,879 |
| Total Current Liabilities | 115,670,676 | 175,530,535 | 98,079,436 |
| Total Equity and Liabilities | 1,265,610,107 | 1,189,910,003 | 1,225,839,695 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 1,849,106 | 1,940,872 | 1,546,388 |
| Intangible Assets | 19,639 | 131,134 | 55,236 |
| Service Concession Arrangements | 1,147,060,180 | 1,141,102,025 | 1,170,549,607 |
Investment 60,000,000 - -
| Total Non-Current Assets | 1,208,928,926 | 1,143,174,031 | 1,172,151,231 |
| Current Assets | |||
| Cash and Cash Equivalents | 1,473,921 | 7,730,245.71 | 32,069.00 |
| Bank Balance Other Than Cash and Cash equivalents | 786,511 | 816,511 | 9,143,539 |
| Trade Receivables | 23,154,974 | 3,589,998 | 12,680,089 |
| Other Current Assets | 31,265,775 | 34,599,216 | 31,832,767 |
| Total Current Assets | 56,681,181 | 46,735,972 | 53,688,464 |
| Total Assets | 1,265,610,107 | 1,189,910,003 | 1,225,839,695 |
Unaudited Statement of Profit & Loss & Other Comprehensive Income
Amount in NRs.
| Particulars | As on 31st Ashoj 2083 (17th Oct 2026) (Unaudited) | As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) | As on 31st Ashoj 2082 (17th Oct 2025) |
|---|---|---|---|
| Direct Income | |||
| Revenue from Sale of Energy | 34,868,760 | 69,820,757 | 18,054,156 |
| Less: Cost of Sales | 1,928,016 | 16,608,359 | 10,267,203 |
| Gross Profit/ (Loss) | 32,940,744 | 53,212,398 | 7,786,953 |
| Add: IFRIC Income | - | - | - |
| Add: Other Income | 10 | 2,291 | 199 |
| Total Income | 32,940,754 | 53,214,689 | 7,787,152 |
| Less: Employee Benefit and Administrative Expenses | 921,896 | 4,386,266 | 1,037,034 |
| Less : Depreciation Amortization | 10,031,058 | 41,696,353 | 9,789,427 |
| Earning Before Interest & Tax | 21,987,800 | 7,132,090 | (3,039,309) |
| Less : Financial Expenses | 15,577,541 | 36,150,678 | - |
| Earning Before Tax | 6,410,259 | (29,018,589) | (3,039,309) |
| Less : Provision for Tax | - | - | - |
| Earning After Tax (EAT) | 6,410,259 | (29,018,589) | (3,039,309) |
| Other Comprehensive Income | - | - | - |
| Total Comprehensive Income | 6,410,259 | (29,018,589) | (3,039,309) |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३, अनुसूची-१४
(नियम २६ को उपनियम १ सँग सम्बन्धित)
आ.व.२०८३।२०८४ को असोज मसान्त २०८३ त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण :
(क) आ.व.२०८३।२०८४ को प्रथम त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ ।
(ख) यस त्रैमासिकको अन्त्यसम्मको प्रमुख वित्तीय अनुपातहरू सम्बन्धी विवरण :
प्रति शेयरआम्दानी त्रैमासिक : 1.26
मूल्य आम्दानी अनुपात : P/E Ratio : 296.64
प्रति शेयर नेटवर्थ : 88.04
प्रति शेयर कुल सम्पत्तिको मूल्य : 248.25
तरलता अनुपात सम्बन्धी विवरण : 0.49 (Current Ratio)
२. व्यावसायिक विश्लेषण :
(क) यस त्रैमासिकमा कम्पनीको खातामा नियमित विद्युत बिक्रीबाट रकम भुक्तानी प्राप्त भएको छ ।
(ख) आगामी अवधिमा पनि यस कम्पनीको Upper Lohore Khola Hydropower Project ४ मे.वा. को व्यवस्थापनको विश्लेषण गर्दै व्यावसायिक रूपले सक्षम तरिकाबाट सञ्चालन गरि अधिकाधिक विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना रहेको छ ।
(ग) यस कम्पनीले आफ्नो उद्देश्य बमोजिम उपयुक्त आयोजनामा लगानी गर्ने नीति लिएको छ । हाल यस कम्पनीले गरेको लगानी विवरण :
सि. नं. कम्पनीको नाम लगानी रकम रु
१. एभरेस्ट इनर्जी एण्ड इन्फ्रास्ट्रक्चर प्रा.लि. ६,००,००,०००/-
जम्मा ६,००,००,०००/-
३. कानुनी कारवाही सम्बन्धी विवरण:
हालसम्म यस कम्पनीले तथा यस कम्पनी उपर आर्थिक दावी 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. संस्थाको शेयर कारोबार सम्बन्धी विवरण :
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार सामान्य प्रकृतिबाटै भएको छ ।
यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ ।
अधिकतम मूल्य (रु.) : 436.6 (11th August 2026)
न्यूनतम मूल्य (रु.) : 260 (7th September 2026)
समीक्षा अवधिको अन्तिम मूल्य (रु.) : 373 (17th July 2026)
कुल कारोबार संख्या : 6841
कुल कारोबार दिन : 61 Days
कुल कारोबार शेयर संख्या : 11,41,027
५. समस्या तथा चुनौती :
संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र वाह्य समस्या तथा चुनौतीहरूलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
संगठित संस्थाले बहन गर्नुपरेको समस्या तथा चुनौती बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र वाह्य समस्या तथा चुनौतीहरूलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
यस कम्पनीले संस्थागत सुशासन, संस्थागत सुशासन अभिवृद्धिका लागि सदैव उच्च प्राथमिकता राख्दै आएको छ । यस कम्पनीलाई नियमन निकायबाट प्राप्त निर्देशन परिपत्रहरू व्यवस्थापनद्वारा तदारुकताका साथ सम्पादन गरि आएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषक :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
Upper Lohore Khola Hydropower Company Limited
Kathmandu, Nepal
Unaudited Statement of Financial Position
As on 31st Ashoj 2083 (17th Oct 2026), First Quarter of FY 2083-084
Statement of Financial Position
Amount in NRs.
| Particulars | As on 31st Ashoj 2083 (17th Oct 2026) (Unaudited) | As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) | As on 31st Ashoj 2082 (17th Oct 2025) |
|---|---|---|---|
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 509,804,000 | 509,804,000 | 509,804,000 |
| Reserve and Surplus | (60,954,569) | (58,594,008) | (32,039,727) |
| Total Equity | 448,849,431 | 451,209,992 | 477,764,273 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 701,090,000 | 563,169,476 | 566,099,910 |
| Other Financial Liabilities | - | - | 83,896,076 |
| Total Non-Current Liabilities | 701,090,000 | 563,169,476 | 649,995,986 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 5,261,303 | 2,000,000 | 1,500,000 |
| Other Current Liabilities | 5,617,352 | 4,142,445 | 16,077,557 |
| Other Financial Liabilities | 104,792,021 | 169,388,090 | 80,501,879 |
| Total Current Liabilities | 115,670,676 | 175,530,535 | 98,079,436 |
| Total Equity and Liabilities | 1,265,610,107 | 1,189,910,003 | 1,225,839,695 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 1,849,106 | 1,940,872 | 1,546,388 |
| Intangible Assets | 19,639 | 131,134 | 55,236 |
| Service Concession Arrangements | 1,147,060,180 | 1,141,102,025 | 1,170,549,607 |
Investment 60,000,000 - -
| Total Non-Current Assets | 1,208,928,926 | 1,143,174,031 | 1,172,151,231 |
| Current Assets | |||
| Cash and Cash Equivalents | 1,473,921 | 7,730,245.71 | 32,069.00 |
| Bank Balance Other Than Cash and Cash equivalents | 786,511 | 816,511 | 9,143,539 |
| Trade Receivables | 23,154,974 | 3,589,998 | 12,680,089 |
| Other Current Assets | 31,265,775 | 34,599,216 | 31,832,767 |
| Total Current Assets | 56,681,181 | 46,735,972 | 53,688,464 |
| Total Assets | 1,265,610,107 | 1,189,910,003 | 1,225,839,695 |
Unaudited Statement of Profit & Loss & Other Comprehensive Income
Amount in NRs.
| Particulars | As on 31st Ashoj 2083 (17th Oct 2026) (Unaudited) | As on 32nd Ashadh 2083 (16th July 2026) (Unaudited) | As on 31st Ashoj 2082 (17th Oct 2025) |
|---|---|---|---|
| Direct Income | |||
| Revenue from Sale of Energy | 34,868,760 | 69,820,757 | 18,054,156 |
| Less: Cost of Sales | 1,928,016 | 16,608,359 | 10,267,203 |
| Gross Profit/ (Loss) | 32,940,744 | 53,212,398 | 7,786,953 |
| Add: IFRIC Income | - | - | - |
| Add: Other Income | 10 | 2,291 | 199 |
| Total Income | 32,940,754 | 53,214,689 | 7,787,152 |
| Less: Employee Benefit and Administrative Expenses | 921,896 | 4,386,266 | 1,037,034 |
| Less : Depreciation Amortization | 10,031,058 | 41,696,353 | 9,789,427 |
| Earning Before Interest & Tax | 21,987,800 | 7,132,090 | (3,039,309) |
| Less : Financial Expenses | 15,577,541 | 36,150,678 | - |
| Earning Before Tax | 6,410,259 | (29,018,589) | (3,039,309) |
| Less : Provision for Tax | - | - | - |
| Earning After Tax (EAT) | 6,410,259 | (29,018,589) | (3,039,309) |
| Other Comprehensive Income | - | - | - |
| Total Comprehensive Income | 6,410,259 | (29,018,589) | (3,039,309) |
Securities Registration and Issue Regulation 2073, Schedule-14
(Related to Rule 26 Sub-rule 1)
Details of First Quarter Ended Ashwin 2083 for F.Y. 2083/2084
1. Financial Statements :
(a) The Balance Sheet, Profit and Loss account details of the first quarter of F.Y. 2083/2084 have been attached herewith.
(b) Details regarding key financial ratios till the end of this quarter :
Quarterly Earnings Per Share : 1.26
Price Earnings Ratio : P/E Ratio : 296.64
Net Worth Per Share : 88.04
Total Asset Value Per Share : 248.25
Liquidity Ratio Details : 0.49 (Current Ratio)
2. Business Analysis :
(a) Payment from regular electricity sales has been received in the company's account in this quarter.
(b) In the upcoming period, the management of this company's Upper Lohore Khola Hydropower Project 4 MW is analyzing to operate in a commercially viable manner to generate maximum electricity and supply it to Nepal Electricity Authority.
(c) This company has taken a policy to invest in appropriate projects in accordance with its objectives. Currently, the investment details made by this company :
S.N. Company Name Investment Amount Rs
1. Everest Energy & Infrastructure Pvt. Ltd. 6,00,00,000/-
Total 6,00,00,000/-
3. Details Regarding Legal Actions:
To date, no information has been received regarding any financial claim lawsuit filed by or against this company. No information has been received regarding any lawsuit filed against any promoter or director concerning financial crimes.
4. Details Regarding Share Transactions of the Institution :
Share transactions of the organized institution in the securities market have been conducted in a normal manner as per rules.
Share transactions during this quarter period were as follows.
Maximum Price (Rs.) : 436.6 (11th August 2026)
Minimum Price (Rs.) : 260 (7th September 2026)
Closing Price of Review Period (Rs.) : 373 (17th July 2026)
Total Transaction Count : 6841
Total Trading Days : 61 Days
Total Traded Share Quantity : 11,41,027
5. Problems and Challenges :
The problems and challenges faced by the organized institution are similar to others in the market. The Board of Directors periodically reviews the internal and external problems and challenges faced by the institution and executes necessary actions for their resolution.
6. Corporate Governance :
The problems and challenges faced by the organized institution are similar to others in the market. The Board of Directors periodically reviews the internal and external problems and challenges faced by the institution and executes necessary actions for their resolution.
This company has always maintained high priority for corporate governance and its enhancement. The directives and circulars received from regulatory bodies are being promptly executed by the management.
7. Declaration by the Chief Executive Officer Regarding Truth and Accuracy :
As of today's date, I take personal responsibility regarding 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, notice, or information necessary for investors to make informed decisions have been concealed.