Upper Tamakoshi Hydropower (XNEP:UPPER) EPS without NRI: NPR-1.04 (TTM As of Apr. 2026)

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XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
58 GF Score
Price NPR195.50
GF Value NPR239.26
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Upper Tamakoshi Hydropower EPS without NRI?

Upper Tamakoshi Hydropower XNEP:UPPER +0.77% 58 EPS without NRI is NPR-1.04 as of Apr. 2026. GuruFocus rates XNEP:UPPER with a GF Score™ of 58/100 and a GF Value™ of NPR239.26 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 313 Utilities - Independent Power Producers companies, Upper Tamakoshi Hydropower ranks better than 56.55% on this metric.

Upper Tamakoshi Hydropower's earnings per share without non-recurring items for the three months ended in Apr. 2026 was NPR-3.36. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Apr. 2026 was NPR-1.04.

During the past 3 years, the average earnings per share (NRI) Growth Rate was 4.10% per year. During the past 5 years, the average earnings per share (NRI) Growth Rate was -102.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for Upper Tamakoshi Hydropower's EPS without NRI or its related term are showing as below:

XNEP:UPPER' s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -252.2   Med: -231.3   Max: 19.9
Current: 4.1

During the past 8 years, Upper Tamakoshi Hydropower's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 19.90% per year. The lowest was -252.20% per year. And the median was -231.30% per year.

XNEP:UPPER's 3-Year EPS without NRI Growth Rate is ranked better than
56.55% of 313 companies
in the Utilities - Independent Power Producers industry
Industry Median: -0.6 vs XNEP:UPPER: 4.10

Upper Tamakoshi Hydropower's EPS (Diluted) for the three months ended in Apr. 2026 was NPR-3.36. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Apr. 2026 was NPR-1.04.

Upper Tamakoshi Hydropower's EPS (Basic) for the three months ended in Apr. 2026 was NPR-3.36. Its EPS (Basic) for the trailing twelve months (TTM) ended in Apr. 2026 was NPR-1.04.


Upper Tamakoshi Hydropower  (XNEP:UPPER) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Upper Tamakoshi Hydropower EPS without NRI Related Terms


Upper Tamakoshi Hydropower EPS without NRI Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's EPS without NRI can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Upper Tamakoshi Hydropower EPS without NRI Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
EPS without NRI
Get a 7-Day Free Trial -0.32 -13.76 -38.80 -11.45 -12.15

Upper Tamakoshi Hydropower Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
EPS without NRI Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -5.88 -2.39 7.91 -3.20 -3.36

Upper Tamakoshi Hydropower EPS without NRI Competitor Comparison

For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Upper Tamakoshi Hydropower PE Ratio without NRI vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's PE Ratio without NRI falls into.


XNEP:UPPER
58GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
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Upper Tamakoshi Hydropower EPS without NRI Calculation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI for the trailing twelve months (TTM) ended in Apr. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NPR-1.04

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about EPS without NRI →
What does a EPS without NRI of NPR-1.04 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a EPS without NRI of NPR-1.04 as of Apr. 2026. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Upper Tamakoshi Hydropower and its competitors. According to the industry distribution chart, Upper Tamakoshi Hydropower ranks #136 out of 313 companies in the Utilities - Independent Power Producers industry, placing it in the top 43.5%.
Is Upper Tamakoshi Hydropower's EPS without NRI too high?
Upper Tamakoshi Hydropower's current EPS without NRI is NPR-1.04. Based on the distribution chart, Upper Tamakoshi Hydropower ranks #136 out of 313 companies in the Utilities - Independent Power Producers industry, which is above the industry midpoint. Overall, Upper Tamakoshi Hydropower has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's EPS without NRI compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Upper Tamakoshi Hydropower ranks #136 out of 313 companies for EPS without NRI. This puts Upper Tamakoshi Hydropower in the upper half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for an Utilities - Independent Power Producers company?
A good EPS without NRI depends on the Utilities - Independent Power Producers industry context. However, EPS without NRI should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current EPS without NRI is NPR-1.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upper Tamakoshi Hydropower stock overvalued right now?
Based on GuruFocus' analysis, Upper Tamakoshi Hydropower (XNEP:UPPER) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR239.26, compared to a current price of NPR195.50 — trading 18.3% below its estimated fair value. The current EPS without NRI is NPR-1.04. Upper Tamakoshi Hydropower's overall GF Score™ is 58/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current EPS without NRI is NPR-1.04 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Upper Tamakoshi Hydropower (XNEP:UPPER) Overvalued in 2026?

Based on GuruFocus' analysis, Upper Tamakoshi Hydropower stock appears to be undervalued. The current stock price of NPR195.50 is trading 18.3% below its estimated GF Value™ of NPR239.26. GuruFocus considers Upper Tamakoshi Hydropower to be Modestly Undervalued.

Key valuation signals for XNEP:UPPER:

  • EPS without NRI: NPR-1.04
  • GF Value™: NPR239.26 vs. price of NPR195.50 (18.3% below fair value)
  • GF Score™: 58/100 with 4 warning signs

No single metric tells the full story. See the XNEP:UPPER stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Upper Tamakoshi Hydropower Business Description

Address Annapurna Marg, Gyaneswor, Kathmandu, NPL
Upper Tamakoshi Hydropower Ltd operates in the utilities sector in Nepal. Its main line of business involves the development of hydropower projects, including detailed feasibility, construction, and operation. The company has developed and is developing the following hydropower projects in the Tamakoshi River basin as follows: the Upper Tamakoshi Hydroelectric Project (UTKHEP), a 456 MW plant already under operation; the Rolwaling Khola Hydroelectric Project; and the diversion of the Rolwaling River to the UTKHEP intake pond. It is engaged in only one business activity: the generation and sale of electricity.
58GF Score

Get the complete analysis for XNEP:UPPER

EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR195.50
Price
NPR239.26
GF Value