अपर लोहोरे खोला हाइड्रोपावरको चौथो त्रैमासिक वित्तीय विवरणUpper Lohore Khola Hydropower Q4 Unaudited Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Upper Lohore Khola Hydropower Company Limited
Kathmandu, Nepal
UNAUDITED STATEMENT OF FINANCIAL POSITION
As on 32nd Ashadh 2080 (16th July 2023), Fourth Quarter of FY 2079-080
Statement of Financial Position
Amount in NRs.
Particulars As on 32nd Ashadh 2080 (16th July 2023) (Unaudited) As on 30th Chaitra 2079 (13th April 2023) (Unaudited) As on 32nd Ashadh 2079 (16th July 2022) (Audited)
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 509,804,000 | 509,804,000 | 509,804,000 |
| Reserve and Surplus | (58,594,008) | (29,575,419) | (29,000,419) |
| Total Equity | 451,209,992 | 480,228,581 | 480,803,581 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 563,169,476 | 565,169,476 | 566,099,910 |
| Other Financial Liabilities | - | 54,245,099 | 83,896,076 |
| Total Non-Current Liabilities | 563,169,476 | 619,414,575 | 649,995,986 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 2,000,000 | 1,500,000 | 1,500,000 |
| Other Current Liabilities | 4,142,445 | 8,849,773 | 36,527,291 |
| Other Financial Liabilities | 169,388,090 | 108,490,197 | 44,876,396 |
| Total Current Liabilities | 175,530,535 | 118,839,970 | 82,903,687 |
| Total Equity and Liabilities | 1,189,910,003 | 1,218,483,125 | 1,213,703,254 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 1,940,872 | 1,984,854 | 1,475,330 |
| Intangible Assets | 131,134 | 48,332 | 58,919 |
| Service Concession Arrangements | 1,141,102,025 | 1,151,148,815 | 1,154,209,326 |
| Net Property, Plant and Equipment | 1,143,174,031 | 1,153,182,001 | 1,155,743,574 |
| Current Assets | |||
| Cash and Cash Equivalents | 7,730,246 | 616,310.13 | 248,878.60 |
| Bank Balance Other Than Cash and Cash equivalents | 816,511 | 816,511 | 9,094,539 |
| Trade Receivables | 3,589,998 | 7,886,600 | 4,338,628 |
| Other Current Assets | 34,599,216 | 55,981,703 | 44,277,634 |
| Total Current Assets | 46,735,972 | 65,301,124 | 57,959,679 |
| Total Assets | 1,189,910,003 | 1,218,483,125 | 1,213,703,254 |
Unaudited Statement of Profit & Loss
Amount in NRs.
Particulars As on 32nd Ashadh 2080 (16th July 2023) (Unaudited) As on 30th Chaitra 2079 (13th April 2023) (Unaudited) As on 32nd Ashadh 2079 (16th July 2022) (Audited)
| Direct Income | |||
| Revenue from Sale of Energy | 69,820,757 | 55,894,405 | 9,040,401 |
| Less : Cost of Sales | 16,608,359 | 13,845,612 | 7,145,845 |
| Gross Profit/ (Loss) | 53,212,398 | 42,048,793 | 1,894,556 |
| Add: IFRIC Income | - | - | - |
| Add: Other Income | 2,291 | 1,964 | 1,449 |
| Total Income | 53,214,689 | 42,050,757 | 1,896,005 |
| Less: Employee Benefit and | |||
| Less: Employee Benefit and ... | 4,386,266 | 1,868,371 | 2,078,302 |
| Less : Depreciation Amortization | 41,696,333 | 29,469,765 | 9,533,903 |
| Earning Before Interest & Tax | 7,132,090 | 10,712,621 | (9,716,200) |
| Less : Financial Expenses | 36,150,678 | 27,936,673 | 11,805,262 |
| Earning Before Tax | (29,018,589) | (17,224,052) | (21,521,462) |
| Less: Provision for Tax | - | - | - |
| Earning After Tax (EAT) | (29,018,589) | (17,224,052) | (21,521,462) |
| Other Comprehensive Income | - | - | - |
| Total Comprehensive Income | (29,018,589) | (17,224,052) | (21,521,462) |
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३, अनुसूची-१४
(नियम २६ को उपनियम १ सँग सम्बन्धित)
आ.व. २०८२/२०८३ का असार मसान्त २०८३ त्रैमासिक अवधिको विवरण
१. वित्तीय विवरण
(क) आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणहरू यसै साथ संलग्न गरिएको छ ।
(ख) यस त्रैमासिकको अन्त्यसम्मको प्रमुख वित्तीय अनुपातहरू सम्बन्धी विवरण :
प्रति शेयरआम्दानी त्रैमासिक : (5.69)
मूल्य आम्दानी अनुपात P/E Ratio : (62.93)
प्रति शेयर नेटवर्थ : 88.51
प्रति शेयर कुल सम्पत्तिको मूल्य : 233.41
तरलता अनुपात सम्बन्धी विवरण : 0.27 (Current Ratio)
२. व्यवस्थापकीय विश्लेषण : कम्पनीको नाफा र नगद प्रवाहमा असर पर्ने खालका घटनाहरू
(क) यस त्रैमासिकमा कम्पनीको खातामा नियमित विद्युत बिक्रीबाट रकम भुक्तान प्राप्त भएको छ ।
(ख) आगामी अवधिमा पनि यस कम्पनीको Upper Lohore Hydropower Project ४ मे.वाको व्यवस्थापनको विश्लेषण गर्दै व्यावसायिक रुपले सक्षम तरिकाबाट सञ्चालन गरि अधिकाधिक विद्युत उत्पादन गरी नेपाल विद्युत प्राधिकरणलाई उपलब्ध गराउने योजना रहेको छ ।
३. कानुनी कारवाही सम्बन्धी विवरण:
हाल सम्म 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. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:
धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार नियमानुसार समान्य प्रकृतिबाटै भएको छ । यस त्रैमासिक अवधिमा शेयर कारोबार निम्नानुसार भएको छ ।
अधिकतम मूल्य (रु.) : 570 (6th May 2026)
न्यूनतम मूल्य (रु.) : 357 (14th July 2026)
समीक्षा अवधिको अन्तिम मूल्य (रु.) : 358.2 (16th June 2026)
कुल कारोबार संख्या : 7975
कुल कारोबार दिन : 64 Days
कुल कारोबार शेयर संख्या : 1,343,499
५. समस्या तथा चुनौती :
संगठित संस्थाले बहन गर्नु परेको समस्या तथा चुनौति बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र वाह्य समस्या तथा चुनौतिहरूलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागि आवश्यक कार्यान्वयन गर्ने गरेको छ ।
६. संस्थागत सुशासन :
संगठित संस्थाले बहन गर्नुपरेको समस्या तथा चुनौति बजारमा रहेका अन्य सरह नै रहेका छन् । संस्थामा आई पर्ने संस्थाको आन्तरिक र वाह्य समस्या तथा चुनौतिहरूलाई समय समयमा बस्ने सञ्चालक समितिले समिक्षा गरी सो निराकरणको लागी 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 उद्घोषण:
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 32nd Ashadh 2080 (16th July 2023), Fourth Quarter of FY 2079-080
Statement of Financial Position
Amount in NRs.
Particulars As on 32nd Ashadh 2080 (16th July 2023) (Unaudited) As on 30th Chaitra 2079 (13th April 2023) (Unaudited) As on 32nd Ashadh 2079 (16th July 2022) (Audited)
| Equity and Liabilities | |||
| Equity | |||
| Equity Share Capital | 509,804,000 | 509,804,000 | 509,804,000 |
| Reserve and Surplus | (58,594,008) | (29,575,419) | (29,000,419) |
| Total Equity | 451,209,992 | 480,228,581 | 480,803,581 |
| Non-Current Liabilities | |||
| Long Term Borrowings | 563,169,476 | 565,169,476 | 566,099,910 |
| Other Financial Liabilities | - | 54,245,099 | 83,896,076 |
| Total Non-Current Liabilities | 563,169,476 | 619,414,575 | 649,995,986 |
| Current Liabilities | |||
| Short Term Loans & Borrowings | 2,000,000 | 1,500,000 | 1,500,000 |
| Other Current Liabilities | 4,142,445 | 8,849,773 | 36,527,291 |
| Other Financial Liabilities | 169,388,090 | 108,490,197 | 44,876,396 |
| Total Current Liabilities | 175,530,535 | 118,839,970 | 82,903,687 |
| Total Equity and Liabilities | 1,189,910,003 | 1,218,483,125 | 1,213,703,254 |
| Assets | |||
| Non-Current Assets | |||
| Property, Plant and Equipment | 1,940,872 | 1,984,854 | 1,475,330 |
| Intangible Assets | 131,134 | 48,332 | 58,919 |
| Service Concession Arrangements | 1,141,102,025 | 1,151,148,815 | 1,154,209,326 |
| Net Property, Plant and Equipment | 1,143,174,031 | 1,153,182,001 | 1,155,743,574 |
| Current Assets | |||
| Cash and Cash Equivalents | 7,730,246 | 616,310.13 | 248,878.60 |
| Bank Balance Other Than Cash and Cash equivalents | 816,511 | 816,511 | 9,094,539 |
| Trade Receivables | 3,589,998 | 7,886,600 | 4,338,628 |
| Other Current Assets | 34,599,216 | 55,981,703 | 44,277,634 |
| Total Current Assets | 46,735,972 | 65,301,124 | 57,959,679 |
| Total Assets | 1,189,910,003 | 1,218,483,125 | 1,213,703,254 |
Unaudited Statement of Profit & Loss
Amount in NRs.
Particulars As on 32nd Ashadh 2080 (16th July 2023) (Unaudited) As on 30th Chaitra 2079 (13th April 2023) (Unaudited) As on 32nd Ashadh 2079 (16th July 2022) (Audited)
| Direct Income | |||
| Revenue from Sale of Energy | 69,820,757 | 55,894,405 | 9,040,401 |
| Less : Cost of Sales | 16,608,359 | 13,845,612 | 7,145,845 |
| Gross Profit/ (Loss) | 53,212,398 | 42,048,793 | 1,894,556 |
| Add: IFRIC Income | - | - | - |
| Add: Other Income | 2,291 | 1,964 | 1,449 |
| Total Income | 53,214,689 | 42,050,757 | 1,896,005 |
| Less: Employee Benefit and | |||
| Less: Employee Benefit and ... | 4,386,266 | 1,868,371 | 2,078,302 |
| Less : Depreciation Amortization | 41,696,333 | 29,469,765 | 9,533,903 |
| Earning Before Interest & Tax | 7,132,090 | 10,712,621 | (9,716,200) |
| Less : Financial Expenses | 36,150,678 | 27,936,673 | 11,805,262 |
| Earning Before Tax | (29,018,589) | (17,224,052) | (21,521,462) |
| Less: Provision for Tax | - | - | - |
| Earning After Tax (EAT) | (29,018,589) | (17,224,052) | (21,521,462) |
| Other Comprehensive Income | - | - | - |
| Total Comprehensive Income | (29,018,589) | (17,224,052) | (21,521,462) |
Securities Registration and Issue Regulations 2063, Schedule-14
(Related to Rule 26, Sub-rule 1)
Details of the Quarterly Period Ending Ashadh End 2083 of F.Y. 2082/2083
1. Financial Statements
(a) The balance sheet and profit & loss details for the fourth quarter period of F.Y. 2082/2083 have been attached herewith.
(b) Details regarding key financial ratios as of the end of this quarter:
Quarterly Earnings Per Share : (5.69)
Price Earnings Ratio P/E Ratio : (62.93)
Net Worth Per Share : 88.51
Total Asset Value Per Share : 233.41
Details Regarding Liquidity Ratio : 0.27 (Current Ratio)
2. Managerial Analysis: Events affecting company profit and cash flow
(a) Payment has been received in the company's account from regular electricity sales during this quarter.
(b) In the coming period as well, there is a plan to analyze the management of this company's Upper Lohore Hydropower Project 4 MW, operate it in a commercially competent manner, produce maximum electricity, and supply it to Nepal Electricity Authority.
3. Details Regarding Legal Proceedings:
Till date, no information has been received regarding any lawsuit filed by this company or making financial claims against this company. No information has been received regarding any lawsuit filed against any promoter or director regarding financial crimes.
4. Analysis Regarding Share Transactions of the Corporate Body:
Share trading of the corporate body in the stock market has been normal as per rules. Share transactions during this quarter period were as follows:
Maximum Price (Rs.) : 570 (6th May 2026)
Minimum Price (Rs.) : 357 (14th July 2026)
Closing Price of Review Period (Rs.) : 358.2 (16th June 2026)
Total Number of Transactions : 7975
Total Transaction Days : 64 Days
Total Traded Share Quantity : 1,343,499
5. Problems and Challenges:
The problems and challenges faced by the corporate entity are similar to others existing in the market. The Board of Directors periodically reviews internal and external problems and challenges arising in the organization and implements necessary measures for their resolution.
6. Corporate Governance:
The problems and challenges faced by the corporate entity are similar to others existing in the market. The Board of Directors periodically reviews internal and external problems and challenges arising in the organization and implements necessary measures for their resolution.
This company has always placed high priority on corporate governance and its enhancement. Directives and circulars received from regulatory bodies are executed by the management with promptness.
7. Declaration by Chief Executive Regarding Truthfulness and Accuracy:
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 necessary for investors to make informed decisions have been concealed.