Universal Power Company Limited (UPCL) Share Price & Fundamentals

Universal Power (UPCL) share price is Rs. 341.00, down 1.16% on 2026-09-22. Open Rs. 345.00. High Rs. 348.50. Low Rs. 339.00. Volume 54,107.

Universal Power Company Limited is a NEPSE-listed company (UPCL), Hydro Power sector. Revenue: Rs. 29.97 Crore. Net profit: Rs. 2.8 Crore. Net worth: Rs. 256.3 Crore.

About Universal Power Company Limited

Universal Power Company Limited (UPCL) has 2,48,51,236 shares outstanding. Its most recent declared dividend was 0.47% on face value.

UPCL key metrics

Market Cap	Rs. 847.43 Crore
P/E Ratio	62.06
P/E Ratio (TTM)	303.00
EPS	Rs. 5.49
EPS (TTM)	Rs. 1.13
Book Value	Rs. 103.13
Dividend Yield	0.14%
Face Value	Rs. 100.00
52 Week High	Rs. 430.40
52 Week Low	Rs. 318.40

UPCL strengths

What Universal Power Company Limited's own accounts show in its favour, graded against the rest of its sector.

Keeps 81.6% of every sale after paying to make the product, leaving room for running costs and profit. (Margins)
Debt sits at just 0.55x of shareholders' money, so lenders have little claim on the company. (Leverage & Solvency)
Covers short term bills 2.47x over even without selling any stock, which is a strong cash position. (Liquidity)
Can settle its short term bills 2.53x over, so it is unlikely to run short of cash. (Liquidity)
63.3% of everything it owns was paid for by shareholders rather than borrowed. (Leverage & Solvency)
Sells and replaces its stock 9.82x a year, so goods are not sitting on shelves. (Efficiency)

UPCL weaknesses

What the same accounts show against it. Both lists are computed from the filed figures, not opinion, and are not advice.

Profit moved -79.5% on last year, so earnings are not building up. (Growth)
Return on shareholders' money is 5.3%, less than most savers would expect. (Profitability)
Every rupee of assets brings in only 0.07x of sales, so its assets generate little trade. (Efficiency)
Interest cover is 1.37x, so a bad year could make loans hard to service. (Leverage & Solvency)
Return on the money tied up in the business is 4.5%, so capital is not working hard. (Profitability)
Sales moved 6.6% on last year, so the business is not winning new custom. (Growth)
Cash is only 2.9% of what it owns, so there is little spare for a surprise. (Liquidity)
Return on everything it owns is 3.4%, so its assets are sitting relatively idle. (Profitability)
Shareholders' stake moved 5.6% over the year, so value is not accumulating. (Shareholder Returns)
What the company owns moved 3%, so it is not putting money into growth. (Growth)
Buildings and machinery tie up 71.5% of everything it owns, which is hard to sell in a downturn. (Efficiency)

UPCL Q4 2082/83 results

In Q4 2082/83 Universal Power Company Limited reported profit of Rs. 0.75 crore and revenue from operations of Rs. 6.11 crore. Profit in Q3 2082/83 was a loss of Rs. 6.32 crore. Profit turned from a loss to a profit on the previous quarter. Revenue from operations fell 5.61% on the previous quarter. Profit in Q4 2081/82, the same quarter a year earlier, was Rs. 3.35 crore. Profit fell 77.73% on the same quarter last year. Revenue from operations fell 20.04% on the same quarter last year.

UPCL annual results 2082/83

For the financial year 2082/83 Universal Power Company Limited reported net profit of Rs. 2.8 crore, revenue from operations of Rs. 29.97 crore and net worth of Rs. 256.3 crore. Net profit in 2081/82 was Rs. 13.66 crore. Net profit fell 79.52% on the year. Revenue from operations grew 6.62% on the year.

UPCL profit and loss for 2082/83

In the financial year 2082/83, Universal Power Company Limited reported revenue from operations of Rs. 29.97 crore, gross profit of Rs. 24.46 crore, operating profit of Rs. 10.45 crore, profit before tax of Rs. 2.8 crore and net profit for the year of Rs. 2.8 crore.

Reported under gross profit: cost of sales of Rs. 5.51 crore. Reported under operating profit: administrative expenses of Rs. 2.25 crore and depreciation and amortisation of Rs. 11.99 crore. Reported under profit before tax: finance costs of Rs. 7.65 crore.

UPCL profit and loss for 2081/82

In the financial year 2081/82, Universal Power Company Limited reported revenue from operations of Rs. 28.11 crore, gross profit of Rs. 22.7 crore, operating profit of Rs. 17.76 crore, profit before tax of Rs. 13.66 crore and net profit for the year of Rs. 13.66 crore.

Reported under gross profit: cost of sales of Rs. 5.41 crore. Reported under operating profit: other income of Rs. 0 crore, selling and distribution expenses of Rs. 0 crore, administrative expenses of Rs. 1.9 crore, employee benefit expenses of Rs. 0 crore, depreciation and amortisation of Rs. 3.04 crore, allowance for expected credit loss of Rs. 0 crore and other operating expenses of Rs. 0 crore. Reported under profit before tax: finance costs of Rs. 9.65 crore, gain on investments through fair value of Rs. 0 crore and other items of Rs. 5.55 crore. Reported under net profit for the year: current tax of Rs. 0 crore, deferred tax of Rs. 0 crore and prior period tax adjustment of Rs. 0 crore.

UPCL profit and loss for 2080/81

In the financial year 2080/81, Universal Power Company Limited reported revenue from operations of Rs. 26.81 crore, gross profit of Rs. 21.95 crore, operating profit of Rs. 17.04 crore, profit before tax of Rs. 7.71 crore and net profit for the year of Rs. 7.71 crore.

Reported under gross profit: cost of sales of Rs. 4.86 crore. Reported under operating profit: other income of Rs. 0 crore, selling and distribution expenses of Rs. 0 crore, administrative expenses of Rs. 1.92 crore, employee benefit expenses of Rs. 0 crore, depreciation and amortisation of Rs. 2.99 crore, allowance for expected credit loss of Rs. 0 crore and other operating expenses of Rs. 0 crore. Reported under profit before tax: finance costs of Rs. 14.85 crore, gain on investments through fair value of Rs. 0 crore and other items of Rs. 5.51 crore. Reported under net profit for the year: current tax of Rs. 0 crore, deferred tax of Rs. 0 crore and prior period tax adjustment of Rs. 0 crore.

UPCL balance sheet for 2081/82

In the financial year 2081/82, Universal Power Company Limited reported total non-current assets of Rs. 379.94 crore, total current assets of Rs. 24.89 crore, total equity of Rs. 256.3 crore, total non-current liabilities of Rs. 138.69 crore and total current liabilities of Rs. 9.85 crore.

Reported under total non-current assets: property, plant and equipment of Rs. 289.39 crore, capital work-in-progress of Rs. 7.74 crore, intangible assets of Rs. 0 crore, right-of-use assets of Rs. 0 crore, deferred tax assets of Rs. 0 crore, investment in quoted shares of Rs. 82.81 crore, investment in subsidiaries of Rs. 0 crore, other financial assets of Rs. 0 crore and other non-current assets of Rs. 0 crore. Reported under total current assets: inventories of Rs. 0.55 crore, trade receivables of Rs. 6.15 crore, cash and cash equivalents of Rs. 11.89 crore, bank balance (other than cash and cash equivalents) of Rs. 0 crore, advances of Rs. 6.3 crore, income tax assets (net) of Rs. 0 crore, investments in fixed deposit of Rs. 0 crore, prepayments of Rs. 0 crore, other financial assets of Rs. 0 crore and other current assets of Rs. 0 crore. Reported under total equity: share capital of Rs. 227.99 crore, share premium reserve of Rs. 0 crore, reserve and surplus of Rs. 28.3 crore, retained earnings of Rs. 0 crore, other equity of Rs. 0 crore and non-controlling interest of Rs. 0 crore. Reported under total non-current liabilities: long term borrowings of Rs. 138.69 crore, lease liabilities of Rs. 0 crore, deferred tax liabilities (net) of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore and provisions of Rs. 0 crore. Reported under total current liabilities: short term borrowings of Rs. 2.5 crore, trade payables of Rs. 6.97 crore, lease liabilities of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore, other current liabilities of Rs. 0 crore, provisions of Rs. 0.38 crore and income tax liabilities (net) of Rs. 0 crore.

UPCL balance sheet for 2080/81

In the financial year 2080/81, Universal Power Company Limited reported total non-current assets of Rs. 363.57 crore, total current assets of Rs. 29.34 crore, total equity of Rs. 242.64 crore, total non-current liabilities of Rs. 143.99 crore and total current liabilities of Rs. 6.28 crore.

Reported under total non-current assets: property, plant and equipment of Rs. 291.76 crore, capital work-in-progress of Rs. 7.16 crore, intangible assets of Rs. 0 crore, right-of-use assets of Rs. 0 crore, deferred tax assets of Rs. 0 crore, investment in quoted shares of Rs. 64.65 crore, investment in subsidiaries of Rs. 0 crore, other financial assets of Rs. 0 crore and other non-current assets of Rs. 0 crore. Reported under total current assets: inventories of Rs. 0.53 crore, trade receivables of Rs. 4.9 crore, cash and cash equivalents of Rs. 0.84 crore, bank balance (other than cash and cash equivalents) of Rs. 0 crore, advances of Rs. 6.08 crore, income tax assets (net) of Rs. 0 crore, investments in fixed deposit of Rs. 17 crore, prepayments of Rs. 0 crore, other financial assets of Rs. 0 crore and other current assets of Rs. 0 crore. Reported under total equity: share capital of Rs. 227.99 crore, share premium reserve of Rs. 0 crore, reserve and surplus of Rs. 14.65 crore, retained earnings of Rs. 0 crore, other equity of Rs. 0 crore and non-controlling interest of Rs. 0 crore. Reported under total non-current liabilities: long term borrowings of Rs. 143.99 crore, lease liabilities of Rs. 0 crore, deferred tax liabilities (net) of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore and provisions of Rs. 0 crore. Reported under total current liabilities: short term borrowings of Rs. 0.85 crore, trade payables of Rs. 5.21 crore, lease liabilities of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore, other current liabilities of Rs. 0 crore, provisions of Rs. 0.22 crore and income tax liabilities (net) of Rs. 0 crore.

UPCL balance sheet for 2079/80

In the financial year 2079/80, Universal Power Company Limited reported total non-current assets of Rs. 315.16 crore, total current assets of Rs. 77.94 crore, total equity of Rs. 235.93 crore, total non-current liabilities of Rs. 147.73 crore and total current liabilities of Rs. 9.45 crore.

Reported under total non-current assets: property, plant and equipment of Rs. 294.46 crore, capital work-in-progress of Rs. 6.28 crore, intangible assets of Rs. 0 crore, right-of-use assets of Rs. 0 crore, deferred tax assets of Rs. 0 crore, investment in quoted shares of Rs. 14.42 crore, investment in subsidiaries of Rs. 0 crore, other financial assets of Rs. 0 crore and other non-current assets of Rs. 0 crore. Reported under total current assets: inventories of Rs. 0 crore, trade receivables of Rs. 6.44 crore, cash and cash equivalents of Rs. 0.89 crore, bank balance (other than cash and cash equivalents) of Rs. 0 crore, advances of Rs. 52.62 crore, income tax assets (net) of Rs. 0 crore, investments in fixed deposit of Rs. 18 crore, prepayments of Rs. 0 crore, other financial assets of Rs. 0 crore and other current assets of Rs. 0 crore. Reported under total equity: share capital of Rs. 210.04 crore, share premium reserve of Rs. 0 crore, reserve and surplus of Rs. 25.9 crore, retained earnings of Rs. 0 crore, other equity of Rs. 0 crore and non-controlling interest of Rs. 0 crore. Reported under total non-current liabilities: long term borrowings of Rs. 147.73 crore, lease liabilities of Rs. 0 crore, deferred tax liabilities (net) of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore and provisions of Rs. 0 crore. Reported under total current liabilities: short term borrowings of Rs. 2.25 crore, trade payables of Rs. 7.02 crore, lease liabilities of Rs. 0 crore, retirement benefit obligation of Rs. 0 crore, other financial liabilities of Rs. 0 crore, other current liabilities of Rs. 0 crore, provisions of Rs. 0.18 crore and income tax liabilities (net) of Rs. 0 crore.

UPCL cash flow for 2081/82

In the financial year 2081/82, Universal Power Company Limited reported opening cash & cash equivalents of Rs. 0.84 crore, net cash from operating activities of Rs. 43.78 crore, net cash from investing activities of Rs. 19.41 crore, net cash from financing activities of Rs. 13.31 crore, net change in cash of Rs. 11.06 crore and closing cash & cash equivalents of Rs. 11.89 crore.

Reported under net cash from operating activities: profit before tax of Rs. 13.66 crore, adjustment for depreciation and amortisation of Rs. 3.04 crore, adjustment for finance costs of Rs. 9.65 crore, changes in working capital of Rs. 17.43 crore, income tax paid of Rs. 0 crore and other operating adjustments of Rs. 0 crore. Reported under net cash from investing activities: purchase of property, plant and equipment of Rs. 1.26 crore, proceeds from sale of property, plant and equipment of Rs. 0 crore, purchase of investments of Rs. 18.15 crore, interest received of Rs. 0 crore, dividend received of Rs. 0 crore and other investing activities of Rs. 0 crore. Reported under net cash from financing activities: proceeds from borrowings of Rs. 0 crore, repayment of borrowings of Rs. 3.66 crore, payment of lease liabilities of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 9.65 crore and other financing activities of Rs. 0 crore.

UPCL cash flow for 2080/81

In the financial year 2080/81, Universal Power Company Limited reported opening cash & cash equivalents of Rs. 0.89 crore, net cash from operating activities of Rs. 24.32 crore, net cash from investing activities of Rs. 4.38 crore, net cash from financing activities of Rs. 19.98 crore, net change in cash of Rs. 0.05 crore and closing cash & cash equivalents of Rs. 0.84 crore.

Reported under net cash from operating activities: profit before tax of Rs. 7.71 crore, adjustment for depreciation and amortisation of Rs. 2.99 crore, adjustment for finance costs of Rs. 14.85 crore, changes in working capital of Rs. 0.23 crore, income tax paid of Rs. 0 crore and other operating adjustments of Rs. 1 crore. Reported under net cash from investing activities: purchase of property, plant and equipment of Rs. 1.17 crore, proceeds from sale of property, plant and equipment of Rs. 0 crore, purchase of investments of Rs. 3.21 crore, interest received of Rs. 0 crore, dividend received of Rs. 0 crore and other investing activities of Rs. 0 crore. Reported under net cash from financing activities: proceeds from borrowings of Rs. 0 crore, repayment of borrowings of Rs. 5.14 crore, payment of lease liabilities of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 14.85 crore and other financing activities of Rs. 0 crore.

UPCL cash flow for 2079/80

In the financial year 2079/80, Universal Power Company Limited reported opening cash & cash equivalents of Rs. 1.06 crore, net cash from operating activities of Rs. 31.28 crore, net cash from investing activities of Rs. 6.12 crore, net cash from financing activities of Rs. 25.34 crore, net change in cash of Rs. 0.17 crore and closing cash & cash equivalents of Rs. 0.89 crore.

Reported under net cash from operating activities: profit before tax of Rs. 6.64 crore, adjustment for depreciation and amortisation of Rs. 3 crore, adjustment for finance costs of Rs. 17.07 crore, changes in working capital of Rs. 4.57 crore, income tax paid of Rs. 0 crore and other operating adjustments of Rs. 0 crore. Reported under net cash from investing activities: purchase of property, plant and equipment of Rs. 6.12 crore, proceeds from sale of property, plant and equipment of Rs. 0 crore, purchase of investments of Rs. 0 crore, interest received of Rs. 0 crore, dividend received of Rs. 0 crore and other investing activities of Rs. 0 crore. Reported under net cash from financing activities: proceeds from borrowings of Rs. 0 crore, repayment of borrowings of Rs. 8.27 crore, payment of lease liabilities of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 17.07 crore and other financing activities of Rs. 0 crore.

UPCL quarterly for Q4 2082/83

In the quarter Q4 2082/83, Universal Power Company Limited reported revenue from operations of Rs. 6.11 crore, gross profit of Rs. 4.44 crore, operating profit of Rs. 0.99 crore, profit before tax of Rs. 0.74 crore and net profit for the year of Rs. 0.75 crore.

Reported under gross profit: cost of sales of Rs. 1.67 crore. Reported under operating profit: other income of Rs. 0.23 crore, administrative expenses of Rs. 0.28 crore and depreciation and amortisation of Rs. 3.41 crore. Reported under profit before tax: finance costs of Rs. 0.25 crore. Reported under net profit for the year: deferred tax of Rs. 0.01 crore.

UPCL quarterly for Q3 2082/83

In the quarter Q3 2082/83, Universal Power Company Limited reported revenue from operations of Rs. 6.47 crore, gross profit of Rs. 4.5 crore, operating profit of Rs. 3.37 crore, profit before tax of Rs. 6.31 crore and net profit for the year of Rs. 6.32 crore.

Reported under gross profit: cost of sales of Rs. 1.97 crore. Reported under operating profit: administrative expenses of Rs. 0.8 crore and depreciation and amortisation of Rs. 7.06 crore. Reported under profit before tax: finance costs of Rs. 2.94 crore. Reported under net profit for the year: deferred tax of Rs. 0.01 crore.

UPCL quarterly for Q2 2082/83

In the quarter Q2 2082/83, Universal Power Company Limited reported revenue from operations of Rs. 7.85 crore, gross profit of Rs. 6.74 crore, operating profit of Rs. 5.37 crore, profit before tax of Rs. 3.01 crore and net profit for the year of Rs. 3.01 crore.

Reported under gross profit: cost of sales of Rs. 1.11 crore. Reported under operating profit: administrative expenses of Rs. 0.6 crore and depreciation and amortisation of Rs. 0.76 crore. Reported under profit before tax: finance costs of Rs. 2.36 crore.

UPCL quarterly for Q1 2082/83

In the quarter Q1 2082/83, Universal Power Company Limited reported revenue from operations of Rs. 9.54 crore, gross profit of Rs. 8.78 crore, operating profit of Rs. 7.45 crore, profit before tax of Rs. 5.36 crore and net profit for the year of Rs. 5.36 crore.

Reported under gross profit: cost of sales of Rs. 0.76 crore. Reported under operating profit: administrative expenses of Rs. 0.57 crore and depreciation and amortisation of Rs. 0.76 crore. Reported under profit before tax: finance costs of Rs. 2.09 crore.

UPCL Profit & Loss

Values in Rs. Crore unless stated otherwise.

Particulars	2082/83	2081/82	2080/81	2079/80	2078/79
Revenue from Operations	30.0	28.1	26.8	29.1	13.7
Gross Profit	24.5	22.7	21.9	23.7	11.5
Cost of Sales	-5.5	-5.4	-4.9	-5.4	-2.2
Operating Profit	10.4	17.8	17.0	18.4	8.3
Other Income	Not reported	0.00	0.00	0.00	0.00
Selling and Distribution Expenses	Not reported	0.00	0.00	0.00	0.00
Administrative Expenses	-2.3	-1.9	-1.9	-2.3	-1.6
Employee Benefit Expenses	Not reported	0.00	0.00	0.00	0.00
Depreciation and Amortisation	-12.0	-3.0	-3.0	-3.0	-1.5
Allowance for Expected Credit Loss	Not reported	0.00	0.00	0.00	0.00
Other Operating Expenses	Not reported	0.00	0.00	0.00	0.00
Profit Before Tax	2.8	13.7	7.7	6.6	5.8
Finance Costs	-7.6	-9.7	-14.8	-17.1	-7.7
Gain on Investments through Fair Value	Not reported	0.00	0.00	0.00	0.00
Other Items	Not reported	5.6	5.5	5.3	5.1
Net Profit for the Year	2.8	13.7	7.7	6.6	5.8
Current Tax	Not reported	0.00	0.00	0.00	0.00
Deferred Tax	Not reported	0.00	0.00	0.00	0.00
Prior Period Tax Adjustment	Not reported	0.00	0.00	0.00	0.00

UPCL Balance Sheet

Values in Rs. Crore unless stated otherwise.

Particulars	2081/82	2080/81	2079/80	2078/79
Total Non-Current Assets	380	364	315	312
Property, Plant and Equipment	289	292	294	293
Capital Work-in-Progress	7.7	7.2	6.3	5.1
Intangible Assets	0.00	0.00	0.00	0.00
Right-of-Use Assets	0.00	0.00	0.00	0.00
Deferred Tax Assets	0.00	0.00	0.00	0.00
Investment in Quoted Shares	82.8	64.7	14.4	14.4
Investment in Subsidiaries	0.00	0.00	0.00	0.00
Other Financial Assets	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.00	0.00	0.00	0.00
Total Current Assets	24.9	29.3	77.9	80.0
Inventories	0.55	0.53	0.00	0.00
Trade Receivables	6.1	4.9	6.4	6.1
Cash and Cash Equivalents	11.9	0.84	0.89	1.1
Bank Balance (other than Cash and Cash Equivalents)	0.00	0.00	0.00	0.00
Advances	6.3	6.1	52.6	55.9
Income Tax Assets (Net)	0.00	0.00	0.00	0.00
Investments in Fixed Deposit	0.00	17.0	18.0	17.0
Prepayments	0.00	0.00	0.00	0.00
Other Financial Assets	0.00	0.00	0.00	0.00
Other Current Assets	0.00	0.00	0.00	0.00
Total Equity	256	243	236	229
Share Capital	228	228	210	210
Share Premium Reserve	0.00	0.00	0.00	0.00
Reserve and Surplus	28.3	14.6	25.9	19.3
Retained Earnings	0.00	0.00	0.00	0.00
Other Equity	0.00	0.00	0.00	0.00
Non-Controlling Interest	0.00	0.00	0.00	0.00
Total Non-Current Liabilities	139	144	148	148
Long Term Borrowings	139	144	148	148
Lease Liabilities	0.00	0.00	0.00	0.00
Deferred Tax Liabilities (Net)	0.00	0.00	0.00	0.00
Retirement Benefit Obligation	0.00	0.00	0.00	0.00
Other Financial Liabilities	0.00	0.00	0.00	0.00
Provisions	0.00	0.00	0.00	0.00
Total Current Liabilities	9.8	6.3	9.4	14.6
Short Term Borrowings	2.5	0.85	2.3	10.1
Trade Payables	7.0	5.2	7.0	4.4
Lease Liabilities	0.00	0.00	0.00	0.00
Retirement Benefit Obligation	0.00	0.00	0.00	0.00
Other Financial Liabilities	0.00	0.00	0.00	0.00
Other Current Liabilities	0.00	0.00	0.00	0.00
Provisions	0.38	0.22	0.18	0.14
Income Tax Liabilities (Net)	0.00	0.00	0.00	0.00

UPCL Cash Flow

Values in Rs. Crore unless stated otherwise.

Particulars	2081/82	2080/81	2079/80	2078/79
Opening Cash & Cash Equivalents	0.84	0.89	1.1	1.0
Net Cash from Operating Activities	43.8	24.3	31.3	24.3
Profit Before Tax	13.7	7.7	6.6	5.8
Adjustment for Depreciation and Amortisation	3.0	3.0	3.0	1.5
Adjustment for Finance Costs	9.7	14.8	17.1	7.7
Changes in Working Capital	17.4	-0.23	4.6	9.3
Income Tax Paid	0.00	0.00	0.00	0.00
Other Operating Adjustments	0.00	-1.00	0.00	0.00
Net Cash from Investing Activities	-19.4	-4.4	-6.1	-28.8
Purchase of Property, Plant and Equipment	-1.3	-1.2	-6.1	-28.8
Proceeds from Sale of Property, Plant and Equipment	0.00	0.00	0.00	0.00
Purchase of Investments	-18.2	-3.2	0.00	0.00
Interest Received	0.00	0.00	0.00	0.00
Dividend Received	0.00	0.00	0.00	0.00
Other Investing Activities	0.00	0.00	0.00	0.00
Net Cash from Financing Activities	-13.3	-20.0	-25.3	4.5
Proceeds from Borrowings	0.00	0.00	0.00	19.6
Repayment of Borrowings	-3.7	-5.1	-8.3	-7.4
Payment of Lease Liabilities	0.00	0.00	0.00	0.00
Dividends Paid	0.00	0.00	0.00	0.00
Interest Paid	-9.7	-14.8	-17.1	-7.7
Other Financing Activities	0.00	0.00	0.00	0.00
Net Change in Cash	11.1	-0.05	-0.17	0.02
Closing Cash & Cash Equivalents	11.9	0.84	0.89	1.1

UPCL Quarterly Results

Values in Rs. Crore unless stated otherwise.

Particulars	Q4 2082/83	Q3 2082/83	Q2 2082/83	Q1 2082/83	Q4 2081/82	Q3 2081/82	Q2 2081/82	Q1 2081/82
Revenue from Operations	6.1	6.5	7.8	9.5	7.6	5.3	8.4	12.5
Gross Profit	4.4	4.5	6.7	8.8	5.9	3.6	7.5	11.5
Cost of Sales	-1.7	-2.0	-1.1	-0.76	-1.8	-1.6	-0.86	-1.0
Operating Profit	0.99	-3.4	5.4	7.5	4.6	2.5	6.3	10.1
Other Income	0.23	Not reported	Not reported	Not reported	Not reported	Not reported	Not reported	Not reported
Administrative Expenses	-0.28	-0.80	-0.60	-0.57	-0.55	-0.41	-0.49	-0.57
Depreciation and Amortisation	-3.4	-7.1	-0.76	-0.76	-0.75	-0.75	-0.73	-0.77
Profit Before Tax	0.74	-6.3	3.0	5.4	3.4	-0.73	3.9	7.5
Finance Costs	-0.25	-2.9	-2.4	-2.1	-1.2	-3.2	-2.4	-2.6
Net Profit for the Year	0.75	-6.3	3.0	5.4	3.4	-0.73	3.9	7.5
Deferred Tax	0.01	-0.01	Not reported	Not reported	Not reported	Not reported	Not reported	Not reported

Universal Power share price history

Over the last 15 trading sessions UPCL closed between Rs. 324.00 and Rs. 350.00, finishing at Rs. 341.00 on 2026-09-22 against Rs. 331.00 on 2026-08-26.

Date	Open	High	Low	Close	Volume
2026-09-22	345.00	348.50	339.00	341.00	54,107
2026-09-18	346.00	349.00	343.00	345.00	49,030
2026-09-17	345.00	349.00	342.00	343.00	31,592
2026-09-16	340.00	350.00	340.00	344.00	37,201
2026-09-15	350.00	360.00	342.10	350.00	84,421
2026-09-14	333.00	341.80	333.00	338.00	41,249
2026-09-11	335.00	339.00	329.00	332.80	41,448
2026-09-10	335.00	355.00	331.10	331.10	25,476
2026-09-09	340.00	365.00	335.00	344.50	63,743
2026-09-07	344.00	347.00	336.00	345.00	87,414
2026-09-03	339.00	344.00	333.00	344.00	39,119
2026-09-02	323.00	338.90	323.00	338.90	52,734
2026-09-01	324.20	330.00	321.00	330.00	25,654
2026-08-31	325.20	326.00	318.40	324.00	68,824
2026-08-26	330.10	339.00	330.00	331.00	43,302

UPCL share price by year

2026, between Rs. 318.40 and Rs. 430.40, 2025, between Rs. 238.53 and Rs. 448.62, 2024, between Rs. 167.89 and Rs. 316.51, 2023, between Rs. 141.99 and Rs. 245.10, 2022, between Rs. 148.67 and Rs. 371.03 and 2021, between Rs. 103.11 and Rs. 536.68.

Year	Low (Rs.)	High (Rs.)	Sessions
2026	318.40	430.40	168
2025	238.53	448.62	225
2024	167.89	316.51	232
2023	141.99	245.10	227
2022	148.67	371.03	242
2021	103.11	536.68	237
2020	55.78	136.92	181
2019	59.16	253.55	180

Universal Power share price returns

At Rs. 341.00 on 2026-09-22, UPCL is down 2.57% over 1 week, down 0.03% over 1 month, down 3.15% over 3 months, down 18.23% over 6 months, down 8.06% over 1 year and down 12.29% over 5 years. Each return compares that close with the last close on or before the same date in the earlier period.

Period	Return	From price (Rs.)	From date
1 week	-2.57%	350.00	2026-09-15
1 month	-0.03%	341.10	2026-08-21
3 months	-3.15%	352.10	2026-06-24
6 months	-18.23%	417.00	2026-03-26
1 year	-8.06%	370.88	2025-09-21
5 years	-12.29%	388.78	2021-09-23

UPCL floorsheet for 2026-09-22

UPCL traded 147 times on 2026-09-22, moving 45,099 shares for Rs. 1.54 crore of turnover. Trades went through between Rs. 339.00 and Rs. 348.50.

Largest buyers by volume: broker 58, Naasa Securities Co. Ltd. on 6,319 shares across 18 trades, broker 45, Imperial Securities Co. Limited on 5,074 shares across 5 trades, broker 47, Neev Securities Pvt.Ltd on 5,010 shares across 11 trades, broker 16, Primo Securities Pvt. Limited on 2,825 shares across 5 trades, broker 68, Elite Stock House Limited on 2,770 shares across 12 trades, broker 49, Online Securities Limited on 2,285 shares across 4 trades, broker 5, Market Securities Exchange Company Pvt. Limited on 1,700 shares across 2 trades, broker 57, Arya Tara Investment And Securities Pvt. Ltd. on 1,510 shares across 6 trades, broker 59, Deevyaa Securities & Stock House Pvt. Ltd on 1,500 shares across 4 trades and broker 52, Sundhara Securities Limited on 1,300 shares across 2 trades.

Largest sellers by volume: broker 34, Vision Securities Pvt.Limited on 24,029 shares across 63 trades, broker 56, Sri Hari Securities Pvt.Ltd on 4,872 shares across 15 trades, broker 86, Stoxkarts Securities Limited on 4,500 shares across 17 trades, broker 84, Milky Way Share Broker Company Ltd on 2,400 shares across 3 trades, broker 58, Naasa Securities Co. Ltd. on 2,179 shares across 7 trades, broker 54, Sewa Securities Pvt. Ltd. on 1,474 shares across 6 trades, broker 3, Arun Securities Pvt. Limited on 1,000 shares across 1 trades, broker 16, Primo Securities Pvt. Limited on 725 shares across 2 trades, broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 510 shares across 7 trades and broker 33, Dakshinkali Investment Securities Pvt.Limited on 500 shares across 1 trades.

UPCL dividend history: bonus shares and cash dividend

Universal Power Company Limited most recently declared a 9% bonus share issue for 2081/2082, announced on 2025-09-14. Percentages are of paid up value. Declared, not necessarily paid: a dividend is subject to the annual general meeting approving it.

Financial year	Bonus share	Announced
2081/2082	9%	2025-09-14
2079/2080	8.55%	2023-12-26
2078/2079	8.55%	2023-12-24

For 2081/2082 Universal Power Company Limited declared a 9% bonus share issue, announced on 2025-09-14.

For 2079/2080 Universal Power Company Limited declared an 8.55% bonus share issue, announced on 2023-12-26.

For 2078/2079 Universal Power Company Limited declared an 8.55% bonus share issue, announced on 2023-12-24.

UPCL right share issues

Right issues Universal Power Company Limited has announced. A right share is offered to existing shareholders in proportion to what they already hold.

: ratio 1:1
2081/2082: ratio 100%

UPCL general meetings

Annual and special general meetings Universal Power Company Limited has called. A dividend is declared by the board and approved at the AGM.

AGM for 2081/2082: on 2026-01-14, at Durbar Restro Hotel and Party Venue, Tikhedewal, Lalitpur (11:30 AM)
13th AGM for 2081/2082: on 2025-10-09
12th AGM for 2078/2079: on 2024-01-14, at Company's Office, Tripureshwor, Kathmandu (12:15 PM)

5 years of annual statements and 8 quarters of results for UPCL, with charts and peer comparison, are free on NepView.

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