Upper Tamakoshi Hydropower (XNEP:UPPER) Property, Plant and Equipment: NPR76,087 Mil (As of Apr. 2026)

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XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR195.50
GF Value NPR201.24
Valuation Fairly Valued
! 2 Warning Signs
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What is Upper Tamakoshi Hydropower Property, Plant and Equipment?

Upper Tamakoshi Hydropower XNEP:UPPER -0.76% 54 Property, Plant and Equipment is NPR76,087 Mil as of Apr. 2026. GuruFocus rates XNEP:UPPER with a GF Score™ of 54/100 and a GF Value™ of NPR201.24 (Fairly Valued). The stock has 2 warning signs investors should review.

Upper Tamakoshi Hydropower's quarterly net PPE declined from Oct. 2025 (NPR77,958 Mil) to Jan. 2026 (NPR76,988 Mil) and declined from Jan. 2026 (NPR76,988 Mil) to Apr. 2026 (NPR76,087 Mil).

Upper Tamakoshi Hydropower's annual net PPE declined from Jul. 2023 (NPR84,148 Mil) to Jul. 2024 (NPR81,418 Mil) and declined from Jul. 2024 (NPR81,418 Mil) to Jul. 2025 (NPR78,683 Mil).


Upper Tamakoshi Hydropower  (XNEP:UPPER) Property, Plant and Equipment Explanation

A company with durable competitive advantage doesn't need to constantly upgrade its equipment to stay competitive. The company replaces when it wears out. On the other hand, a company without any advantages must replace to keep pace.

Difference between a company with a moat and one without is that the company with the competitive advantage finances new equipment through internal cash flows, whereas the no advantage company requires debt to finance.

Producing a consistent product that doesn't change equates to consistent profits. There is no need to upgrade plants which frees up cash for other ventures. Think Coca Cola, Johnson & Johnson etc.


Upper Tamakoshi Hydropower Property, Plant and Equipment Related Terms


Upper Tamakoshi Hydropower Property, Plant and Equipment Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's Property, Plant and Equipment 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 Property, Plant and Equipment Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Property, Plant and Equipment
Get a 7-Day Free Trial 85,470.18 86,580.07 84,147.55 81,418.09 78,683.24

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
Property, Plant and Equipment 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 79,077.35 78,683.24 77,958.31 76,988.21 76,087.08
XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
Property, Plant and Equipment is just one metric. See GF Score™, valuation, warning signs, and more.
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Upper Tamakoshi Hydropower Property, Plant and Equipment Calculation

Property, Plant and Equipment (PPE) are the fixed assets of the companyFixed assets are also known as non-current assets.

Property, plant, and equipment includes assets that will - in the normal course of business - neither be used up in the next year nor will become a part of any product sold to customers.

Some of the most common parts of property, plant, and equipment are:


Land
Buildings (and leasehold improvements)
Transportation equipment
Manufacturing equipment
Office equipment
Office furniture

Companies with lots of property, plant, and equipment often have special categories. For example, railroad property includes:


Track
Ties
Ballast
Bridges
Tunnels
Signals
Locomotives
Freight Cars

There is often a note in the financial statements - found in a company's 10-K - that will explain the different categories of property a company owns.

The market value of property, plant, and equipment can differ tremendously from the book value of property, plant, and equipment.

For example, when Berkshire Hathaway liquidated its textile mills, it had to pay the buyers of the company's manufacturing equipment to haul the equipment away. That property, plant, and equipment was literally worth less than zero. On the other hand, some companies own thousands of acres of land.

All property, plant, and equipment other than land is depreciated. Land is never depreciated. However, land is not marked up to market value either. Under Generally Accepted Accounting Principles (GAAP), land is shown on the balance sheet at cost.

The property, plant, and equipment line shown on the balance sheet is usually net property, plant, and equipment. This means it is the cost of the property, plant, and equipment less accumulated depreciation.

What does a Property, Plant and Equipment of NPR76,087 Mil mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Property, Plant and Equipment of NPR76,087 Mil as of Apr. 2026. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Upper Tamakoshi Hydropower and its competitors.
Is Upper Tamakoshi Hydropower's Property, Plant and Equipment too high?
Upper Tamakoshi Hydropower's current Property, Plant and Equipment is NPR76,087 Mil. Overall, Upper Tamakoshi Hydropower has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's Property, Plant and Equipment compare to competitors?
Upper Tamakoshi Hydropower's Property, Plant and Equipment of NPR76,087 Mil can be compared against companies in the Utilities - Independent Power Producers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Property, Plant and Equipment for an Utilities - Independent Power Producers company?
A good Property, Plant and Equipment depends on the Utilities - Independent Power Producers industry context. However, Property, Plant and Equipment 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 Property, Plant and Equipment mean?
A high Property, Plant and Equipment can signal that a stock is expensive relative to its fundamentals. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current Property, Plant and Equipment is NPR76,087 Mil. 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 Fairly Valued. The stock's GF Value™ is NPR201.24, compared to a current price of NPR195.50 — trading 2.9% below its estimated fair value. The current Property, Plant and Equipment is NPR76,087 Mil. Upper Tamakoshi Hydropower's overall GF Score™ is 54/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Property, Plant and Equipment calculated?
Property, Plant and Equipment is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Property, Plant and Equipment is NPR76,087 Mil 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 2.9% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • Property, Plant and Equipment: NPR76,087 Mil
  • GF Value™: NPR201.24 vs. price of NPR195.50 (2.9% below fair value)
  • GF Score™: 54/100 with 2 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.
54GF Score

Get the complete analysis for XNEP:UPPER

Property, Plant and Equipment is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR195.50
Price
NPR201.24
GF Value