Financial Performance for First Quarter
Kutheli Bukhari Small Hydropower Limited (KBSH) has released its unaudited financial statements for the first quarter of the current fiscal year, indicating a decline in electricity sales revenue compared to the same period last year.

During the first three months, the company recorded NPR 8.198 million in electricity sales, representing a 21.32% decrease from NPR 10.4 million in the same period of the previous fiscal year.

Profit and Operational Performance
The decline in sales revenue also impacted profitability:

• Net profit fell by 45.44%, reaching NPR 2.544 million.
• Total profit decreased by 23.73%.
• Operating profit dropped by 29.33%.

Earnings Per Share and Net Worth
During the review period, the company’s earnings per share (EPS) decreased by NPR 0.71, settling at NPR 7.59. As of the end of Asoj, net worth per share stood at NPR 137.45, with a price-to-earnings (P/E) ratio of 230.4.

Capital and Reserves
KBSH has a paid-up capital of NPR 134 million, with reserves amounting to NPR 5.03 million.

The first quarter performance highlights challenges in electricity sales, resulting in reduced profitability and earnings per share for the company.