विजन लुम्बिनी ऊर्जा कम्पनीको चौथो त्रैमासिक वित्तीय विवरणVision Lumbini Urja Company Fourth Quarter Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Vision Lumbini Urja Company Limited
Butwal -06 Rupandehi
Statement of Unaudited Financial Position
As at Ashad End, 2083 (16th July 2026)
PARTICULARS Ashad End 2083 (unaudited) Chaitra End 2082 (Unaudited) Ashad End 2082 (Audited)
ASSETS
NON CURRENT ASSETS
| Property, Plant & Equipment | 6,057,238 | 19,498,885 | 23,390,494 |
| ROU Asset | 16,479,148 | 17,295,267 | 18,111,385 |
| Intangible Assets | 6,217,955,749 | 6,253,701,143 | 6,409,715,650 |
| Intangible Assets Under Development | - | - | - |
CURRENT ASSETS
| Financial Assets | 94,662,793 | 96,769,278 | 47,575,921 |
| Cash and Cash Equivalents | 288,598,686 | 26,465,623 | 95,812,843 |
| Other Current Assets | 57,274,534 | 74,481,935 | 79,532,475 |
| Current Tax Assets | 2,198,181 | 2,169,423 | 2,062,147 |
| TOTAL ASSETS | 6,683,226,328 | 6,490,381,553 | 6,676,200,913 |
EQUITY & LIABILITIES
| Share Capital | 1,912,500,000.00 | 1,912,500,000 | 1,912,500,000 |
| Retained Earning | 721,269,752 | 530,247,158 | 630,814,043 |
| Reserves | - | - | - |
NON-CURRENT LIABILITIES
| Financial Liabilities | 3,792,610,112 | 3,853,331,785 | 3,801,269,275 |
| Provisions | - | - | - |
CURRENT LIABILITIES
| Financial Liabilities | 216,789,514 | 186,738,224 | 321,368,805 |
| Other Current Liabilities | 40,056,951 | 7,564,387 | 10,248,791 |
| Current Tax Liabilities | - | - | - |
| TOTAL EQUITY & LIABILITIES | 6,683,226,328 | 6,490,381,553 | 6,676,200,913 |
Statement of Unaudited Profit and Loss Statement
As at Ashad End, 2083 (16th July 2026)
| PARTICULARS Ashad End | 2083 | 2082 | 2082 |
| Revenue From Sale of Electricity | 582,327,536 | 389,315,489 | 379,163,021 |
| Less: Cost of Goods sold | 54,120,948 | 32,843,399 | 43,093,750 |
| Gross Profit | 528,206,587 | 356,472,090 | 336,069,271 |
Construction revenue as per IFRIC 12 - - 269,531,144
Less: Construction expenses as per IFRIC 12 - - 254,274,664
Income as per IFRIC 12 - - 15,256,480
| Add: Other Income | 199,378,732 | 715,176 | 476,221 |
| Total Revenue | 727,585,319 | 357,187,266 | 351,801,972 |
| Personnel Expenses | (19,125,546) | (13,851,994) | (10,764,918) |
| Administrative Expenses | (41,617,263) | (36,701,858) | (12,317,815) |
| Administrative Expenses | (41,617,265) | (36,791,838) | (12,317,813) |
Depreciation and Amortization (225,174,684) 167,084,084) (146,273,301)
| Profit before Finance Cost | 441,667,825 | 139,459,330 | 182,445,938 |
| Financial Costs | (318,505,039) | (240,026,215) | (223,126,649) |
| Profit/(loss) before Tax & Bonus | 123,162,786 | (100,566,885) | (40,680,711) |
| Provision for Staff Bonus | (2,463,255) | - | - |
| Profit/loss before tax | 120,699,531 | (100,566,885) | (40,680,711) |
| Income Tax Expense | (30,243,822) | - | - |
| Net profit/(loss) for this Period | 90,455,709 | (40,680,711) | (100,566,885) |
(अनुसूची - १४, (नियम २६ को उपनियम (१) सँग सम्बन्धित))
आ.व. २०८२/२०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधिको अपरिस्कृत वासलात तथा नाफा नोक्सान हिसाबको वित्तीय विवरण यही प्रतिवेदन सँगै पेस गरिएको छ। यस कम्पनीले नेपाल लेखामान बोर्डबाट जारी भई नेपाल चार्टर्ड एकाउन्टेन्ट्स संस्था( The Institute of Chartered Accountants of Nepal) द्वारा अनुपालनको लागि सूचित गरिएको नेपाल वित्तीय प्रतिवेदन स्तर (NFRS) अनुसार चौथो त्रैमासिक वित्तीय विवरणहरू प्रस्तुत गरिएको छ।
ख) आयकर ऐन २०५८ को दफा ११ को उपदफा (३घ) अनुसार व्यापारिक कारोबार सुरु गरेको मिति - (Commercial operation date) बाट पहिलो १० वर्ष पुरै छुट र त्यस पछिको ५ वर्ष ५० प्रतिशत छुट हुने व्यवस्था अनुसार कम्पनीले आयकर छुट सुविधा उपभोग गरिरहेको छ ।
ग) आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधिको वासलात तथा नाफा नोक्सान हिसाबको आधारमा कम्पनीको प्रमुख वित्तीय अनुपात निम्नानुसार छ ।
प्रतिशेयर आम्दानी प्रतिशेयर कुल सम्पत्तिको मूल्य प्रतिशेयर नेटवर्थ मूल्य आम्दानी अनुपात तरलता अनुपात
४.७३ ३४९.४५ १३७.७१ ९०.४९ १.७२
२. व्यावसायिक विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण :
यस समीक्षा अवधिमा कम्पनीले बीमा दाबीबापतको भुक्तानी रकम प्राप्त गर्नुका साथै श्रेष्ठ इनर्जी सोलुसन प्रा. लि. बाट सेती नदी जलविद्युत् आयोजनाका संरचना तथा अन्य आवश्यक पूर्वाधार उपयोग गरेबापत रु. १५ करोड रकम प्राप्त गरेको छ । समीक्षा अवधिमा कम्पनीले बीमा दाबीबापत रु ४.११ करोड भुक्तानी प्राप्त गरेको छ । बिमा दाबी भुक्तानी तथा आयोजनाका संरचना र अन्य आवश्यक पूर्वाधार उपयोग गरेबापत प्राप्त उक्त रकमका कारण समीक्षा अवधिमा कम्पनीको आम्दानीमा वृद्धि भएको छ । साथै, उक्त रकमको प्राप्तिले कम्पनीको नगद प्रवाहमा समेत सकारात्मक प्रभाव पारेको छ ।
ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण
आयोजनालाई प्रभावकारी तरिकाले संचालन गर्न तथा मेसिनरी उपकरणमा आउन सक्ने समस्या न्युनिकरणका लागी ब्यवस्थापनले आवश्यक कार्ययोजना बनाउँदै लैजाने र सोको कार्यान्वयन गर्ने लक्ष्य लिइएको छ
ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : नभएको
३. कानुनी कारवाही सम्बन्धी विवरण :
(क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए : नभएको
(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए : नभएको
(ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए, : नभएको
४. संस्थाको शेयर कारोबार सम्बन्धी विवरण :
क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा : शेयरको मूल्य तथा कारोबार बजारले निर्धारण गर्ने हुदा यस संस्थाको ब्यवस्थापन शेयर मूल्य तथा कारोबार प्रति तटस्थ छ । तर प्रचलित कानुन अनुसार लगानीकर्ता तथा सम्बद्ध निकायहरूलाई उपलब्ध गराउनुपर्ने सूचना तथा जानकारी भने संस्थाले समयमै उपलब्ध गराउने गरेको छ ।
ख) यस त्रैमासिक अवधिमा संस्थाको शेयरको अधिकतम, न्यूनतम तथा अन्तिम मूल्य, कारोबार भएको कुल दिन, कारोबार संख्या र कारोबार भएको शेयर संख्या नेपाल स्टक एक्सचेन्ज लि. को वेबसाईट अनुसार :
अधिकतम मूल्य रु. अन्तिम मूल्य रु. कारोबार संख्या न्यूनतम मूल्य रु. कारोबार दिन कारोबार भएको शेयर संख्या कुल कारोबार रकम
५९९ ४२८ २२४४ ४१२ ४४ १,३४,६९३ रु६,३६,८५,७५२.४०
५. समस्या तथा चुनौती :
• वर्षात्को समयमा नदीमा आउने बाढी पहिरोको जोखिम र सोको कारण आयोजना पूर्णरूपमा सञ्चालन गर्ने चुनौती
• दक्ष जनशक्तिको अभाव
• मेसिनमा आउने अचानक समस्याहरु
कम्पनीले यस आयोजनालाई राम्रो संग संचालन गर्न आवश्यक कार्यहरु गर्दै जाने लक्ष्य लिएको छ ।
६. संस्थागत सुशासन :
कम्पनीले संस्थागत सुशासनलाई सधै उच्च प्राथमिकतामा राख्दै आएको छ । सुशासन सम्बन्धी निर्देशन तथा परिपत्रहरूको पूर्ण रुपमा पालना गरिएको छ साथै यसलाई अझ समृद्ध बनाउँदै लैजान समयानुकूल नीति निर्देशिकाहरु सञ्चालक समितिले पारित गरि लागू गर्दै आएको छ साथै प्रचलित कानुन ,नियामक निकायहरूबाट प्राप्त निर्देशनहरु एवं ले खापरीक्षकका सुझाव अनुसार कार्यसम्पादन हुँदै आएको छ । संस्थागत सुशासनका लागि व्यवस्थापनले कर्मचारीको वृत्ति विकास, आवश्यक कार्यकक्ष र सामाग्रीहरूको समुचित व्यवस्थापनका लागि उचित वातावरण उपलब्ध गराउने गरेको 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 कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सू-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Vision Lumbini Urja Company Limited
Butwal -06 Rupandehi
Statement of Unaudited Financial Position
As at Ashad End, 2083 (16th July 2026)
PARTICULARS Ashad End 2083 (unaudited) Chaitra End 2082 (Unaudited) Ashad End 2082 (Audited)
ASSETS
NON CURRENT ASSETS
| Property, Plant & Equipment | 6,057,238 | 19,498,885 | 23,390,494 |
| ROU Asset | 16,479,148 | 17,295,267 | 18,111,385 |
| Intangible Assets | 6,217,955,749 | 6,253,701,143 | 6,409,715,650 |
| Intangible Assets Under Development | - | - | - |
CURRENT ASSETS
| Financial Assets | 94,662,793 | 96,769,278 | 47,575,921 |
| Cash and Cash Equivalents | 288,598,686 | 26,465,623 | 95,812,843 |
| Other Current Assets | 57,274,534 | 74,481,935 | 79,532,475 |
| Current Tax Assets | 2,198,181 | 2,169,423 | 2,062,147 |
| TOTAL ASSETS | 6,683,226,328 | 6,490,381,553 | 6,676,200,913 |
EQUITY & LIABILITIES
| Share Capital | 1,912,500,000.00 | 1,912,500,000 | 1,912,500,000 |
| Retained Earning | 721,269,752 | 530,247,158 | 630,814,043 |
| Reserves | - | - | - |
NON-CURRENT LIABILITIES
| Financial Liabilities | 3,792,610,112 | 3,853,331,785 | 3,801,269,275 |
| Provisions | - | - | - |
CURRENT LIABILITIES
| Financial Liabilities | 216,789,514 | 186,738,224 | 321,368,805 |
| Other Current Liabilities | 40,056,951 | 7,564,387 | 10,248,791 |
| Current Tax Liabilities | - | - | - |
| TOTAL EQUITY & LIABILITIES | 6,683,226,328 | 6,490,381,553 | 6,676,200,913 |
Statement of Unaudited Profit and Loss Statement
As at Ashad End, 2083 (16th July 2026)
| PARTICULARS Ashad End | 2083 | 2082 | 2082 |
| Revenue From Sale of Electricity | 582,327,536 | 389,315,489 | 379,163,021 |
| Less: Cost of Goods sold | 54,120,948 | 32,843,399 | 43,093,750 |
| Gross Profit | 528,206,587 | 356,472,090 | 336,069,271 |
Construction revenue as per IFRIC 12 - - 269,531,144
Less: Construction expenses as per IFRIC 12 - - 254,274,664
Income as per IFRIC 12 - - 15,256,480
| Add: Other Income | 199,378,732 | 715,176 | 476,221 |
| Total Revenue | 727,585,319 | 357,187,266 | 351,801,972 |
| Personnel Expenses | (19,125,546) | (13,851,994) | (10,764,918) |
| Administrative Expenses | (41,617,263) | (36,701,858) | (12,317,815) |
| Administrative Expenses | (41,617,265) | (36,791,838) | (12,317,813) |
Depreciation and Amortization (225,174,684) 167,084,084) (146,273,301)
| Profit before Finance Cost | 441,667,825 | 139,459,330 | 182,445,938 |
| Financial Costs | (318,505,039) | (240,026,215) | (223,126,649) |
| Profit/(loss) before Tax & Bonus | 123,162,786 | (100,566,885) | (40,680,711) |
| Provision for Staff Bonus | (2,463,255) | - | - |
| Profit/loss before tax | 120,699,531 | (100,566,885) | (40,680,711) |
| Income Tax Expense | (30,243,822) | - | - |
| Net profit/(loss) for this Period | 90,455,709 | (40,680,711) | (100,566,885) |
(Schedule - 14, (Relating to Rule 26, Sub-rule (1)))
Fourth Quarter Report of F.Y. 2082/2083
1. Financial Statement:
a) Unaudited balance sheet and profit & loss statement for the fourth quarter of F.Y. 2082/2083 are presented along with this report. The company has presented its fourth quarter financial statements in compliance with Nepal Financial Reporting Standards (NFRS) as issued by the Nepal Accounting Standards Board and notified for compliance by The Institute of Chartered Accountants of Nepal.
b) As per Section 11 Sub-section (3d) of Income Tax Act 2058, the company is enjoying full tax exemption for the first 10 years from the commercial operation date and 50% tax exemption for the next 5 years.
c) Key financial ratios of the company based on the balance sheet and profit & loss statement of the fourth quarter of F.Y. 2082/2083 are as follows:
Earnings Per Share Total Asset Value Per Share Net Worth Per Share Price Earnings Ratio Liquidity Ratio
4.73 349.45 137.71 90.49 1.72
2. Management Analysis:
a) Details regarding major reasons for changes in reserves, income, and liquidity during the quarterly period:
During this review period, the company received insurance claim payments as well as Rs. 15 crore from Shrestha Energy Solution Pvt. Ltd. for utilization of structures and other necessary infrastructure of Seti Nadi Hydroelectric Project. The company received Rs. 4.11 crore in insurance claim settlements during the review period. Income increased due to these funds received for insurance claims and infrastructure utilization. Furthermore, receipt of these amounts positively impacted cash flow.
b) Analytical description of management's future business plans:
To operate the project effectively and to minimize potential machinery equipment problems, management aims to continuously formulate and implement necessary action plans.
c) Analytical details of events/circumstances from past experience that could materially affect reserves, profit, or cash flows: None
3. Legal Proceedings Details:
(a) Any lawsuit filed by or against the corporate entity during the quarter: None
(b) Any lawsuit filed regarding violation of prevailing regulations or criminal offense by promoter or director of the entity: None
(c) Any lawsuit filed against any promoter or director regarding financial crime: None
4. Share Transaction Details of the Company:
a) Management's stance on corporate share trading in the stock market: Share prices and trading are determined by the market, hence company management remains neutral towards share price and trading volume. However, the company provides required information to investors and relevant bodies on time as per applicable law.
b) Maximum, minimum, and closing price, total trading days, number of trades, and number of traded shares during this quarterly period according to the Nepal Stock Exchange Ltd. website:
Maximum Price Rs. Closing Price Rs. Number of Trades Minimum Price Rs. Trading Days Traded Shares Count Total Turnover Amount
599 428 2244 412 44 1,34,693 रु6,36,85,752.40
5. Problems and Challenges:
• Risk of floods and landslides in the river during monsoon season and challenge to operate the project fully due to it
• Lack of skilled manpower
• Sudden machinery issues
Company aims to carry out necessary works to operate this project smoothly.
6. Corporate Governance:
The company has always assigned high priority to corporate governance. Directives and circulars regarding governance are fully complied with, and board-approved timely policy guidelines are implemented to further enhance governance, alongside recommendations from auditors and guidelines from regulatory bodies. Management maintains a suitable environment for employee career development, required workspaces, and material management.
7. Executive Officer's Declaration on Truth and Accuracy:
I personally take responsibility for the accuracy of information and details mentioned in this report till date, and declare that to the best of my knowledge, details in this report are true, correct, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.