Upper Tamakoshi Hydropower (XNEP:UPPER) Pretax Margin %: -43.23% (As of Apr. 2026)


XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR192.90
GF Value NPR201.24
Valuation Fairly Valued
! 2 Warning Signs
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What is Upper Tamakoshi Hydropower Pretax Margin %?

Upper Tamakoshi Hydropower XNEP:UPPER -0.57% 54 Pretax Margin % is -43.23% 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. Among 423 Utilities - Independent Power Producers companies, Upper Tamakoshi Hydropower ranks worse than 83.92% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Upper Tamakoshi Hydropower's Pre-Tax Income for the three months ended in Apr. 2026 was NPR-710 Mil. Upper Tamakoshi Hydropower's Revenue for the three months ended in Apr. 2026 was NPR1,642 Mil. Therefore, Upper Tamakoshi Hydropower's pretax margin for the quarter that ended in Apr. 2026 was -43.23%.

The historical rank and industry rank for Upper Tamakoshi Hydropower's Pretax Margin % or its related term are showing as below:

XNEP:UPPER' s Pretax Margin % Range Over the Past 10 Years
Min: -38.32   Med: -32.53   Max: -29.08
Current: -38.32


XNEP:UPPER's Pretax Margin % is ranked worse than
83.92% of 423 companies
in the Utilities - Independent Power Producers industry
Industry Median: 8.66 vs XNEP:UPPER: -38.32

Upper Tamakoshi Hydropower  (XNEP:UPPER) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Upper Tamakoshi Hydropower Pretax Margin % Related Terms


Upper Tamakoshi Hydropower Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's Pretax Margin % 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 Pretax Margin % Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
Pretax Margin %
Get a 7-Day Free Trial 0.00 0.00 -32.53 -29.08 -37.15

Upper Tamakoshi Hydropower Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Pretax Margin % 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 66.65 -421.05 43.44 -30.53 -43.23

Upper Tamakoshi Hydropower Pretax Margin % Competitor Comparison

For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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 Pretax Margin % vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's Pretax Margin % falls into.


XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Upper Tamakoshi Hydropower Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

Upper Tamakoshi Hydropower's Pretax Margin for the fiscal year that ended in Jul. 2025 is calculated as

Pretax Margin=Pre-Tax Income (A: Jul. 2025 )/Revenue (A: Jul. 2025 )
=-2572.539/6923.882
=-37.15 %

Upper Tamakoshi Hydropower's Pretax Margin for the quarter that ended in Apr. 2026 is calculated as

Pretax Margin=Pre-Tax Income (Q: Apr. 2026 )/Revenue (Q: Apr. 2026 )
=-709.782/1641.888
=-43.23 %

* 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 Pretax Margin % →
What does a Pretax Margin % of -43.23% mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Pretax Margin % of -43.23% as of Apr. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Upper Tamakoshi Hydropower and its competitors. According to the industry distribution chart, Upper Tamakoshi Hydropower ranks #355 out of 423 companies in the Utilities - Independent Power Producers industry, placing it in the top 83.9%.
Is Upper Tamakoshi Hydropower's Pretax Margin % too high?
Upper Tamakoshi Hydropower's current Pretax Margin % is -43.23%. Based on the distribution chart, Upper Tamakoshi Hydropower ranks #355 out of 423 companies in the Utilities - Independent Power Producers industry, which is in the bottom quartile relative to peers. 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 Pretax Margin % compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Upper Tamakoshi Hydropower ranks #355 out of 423 companies for Pretax Margin %. This places Upper Tamakoshi Hydropower in the lower half of its industry. The industry median Pretax Margin % is 8.66. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for an Utilities - Independent Power Producers company?
The median Pretax Margin % among Utilities - Independent Power Producers companies is 8.66, based on 423 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Upper Tamakoshi Hydropower and its competitors. For the Utilities - Independent Power Producers industry, the median Pretax Margin % is 8.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upper Tamakoshi Hydropower's current Pretax Margin % is -43.23%. 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 NPR192.90 — trading 4.1% below its estimated fair value. The current Pretax Margin % is -43.23%. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Pretax Margin % is -43.23% 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 NPR192.90 is trading 4.1% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • Pretax Margin %: -43.23%
  • GF Value™: NPR201.24 vs. price of NPR192.90 (4.1% 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

Pretax Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR192.90
Price
NPR201.24
GF Value