Upper Tamakoshi Hydropower (XNEP:UPPER) PS Ratio: 4.87 (As of Jul. 27, 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR197.00
GF Value NPR201.24
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Upper Tamakoshi Hydropower PS Ratio?

Upper Tamakoshi Hydropower XNEP:UPPER -1.60% 54 PS Ratio is 4.87 as of Jul. 27, 2026, which is 6% below its 10-year median of 5.19. GuruFocus rates XNEP:UPPER with a GF Score™ of 54/100 and a GF Value™ of NPR201.24 (Fairly Valued). The stock has 3 warning signs investors should review. Among 419 Utilities - Independent Power Producers companies, Upper Tamakoshi Hydropower ranks worse than 70.17% on this metric.

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. As of today, Upper Tamakoshi Hydropower's share price is NPR197.00. Upper Tamakoshi Hydropower's Revenue per Share for the trailing twelve months (TTM) ended in Apr. 2026 was NPR40.44. Hence, Upper Tamakoshi Hydropower's PS Ratio for today is 4.87.

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

XNEP:UPPER' s PS Ratio Range Over the Past 10 Years
Min: 3.48   Med: 5.19   Max: 45.98
Current: 4.87

During the past 7 years, Upper Tamakoshi Hydropower's highest PS Ratio was 45.98. The lowest was 3.48. And the median was 5.19.

XNEP:UPPER's PS Ratio is ranked worse than
70.17% of 419 companies
in the Utilities - Independent Power Producers industry
Industry Median: 2.68 vs XNEP:UPPER: 4.87

Upper Tamakoshi Hydropower's Revenue per Sharefor the three months ended in Apr. 2026 was NPR7.73. Its Revenue per Share for the trailing twelve months (TTM) ended in Apr. 2026 was NPR40.44.

During the past 12 months, the average Revenue per Share Growth Rate of Upper Tamakoshi Hydropower was 7.60% per year.

Back to Basics: PS Ratio


Upper Tamakoshi Hydropower  (XNEP:UPPER) PS Ratio Explanation

The PS Ratio is an excellent valuation indicator if you want to compare a stock with its historical valuation or with the stocks in the same industry. The PS Ratio works especially well when you want to compare the stock's current valuation with its historical valuation. The PS Ratio is a great valuation tool for evaluating cyclical businesses where the PE Ratio works poorly. It works the best when comparing the current valuation with the historical valuation because over time, a company's profit margin tends to revert to the mean.

When the PS Ratio is applied to the whole stock market, it can be used to evaluate the current market valuation and projected returns. In this case, the price is the total market cap of all stocks that are traded, and sales are the GDP of the country. This is how Warren Buffett estimates the broad market valuation and project future returns.

Similar to the PE Ratio or Price-to-Operating-Cash-Flow or Price-to-Free-Cash-Flow , the PS Ratio measures the valuation based on the earning power of the company. This is where it is different from the PB Ratio , which measures the valuation based on the company's balance sheet.


Be Aware

The PS Ratio does not tell you how cheap or expensive the stock is. It cannot be used to compare companies in different industries. It works better for companies within the same industry because these companies tend to have similar capital structures and profit margins. It works the best when comparing a company with itself in the past.


Upper Tamakoshi Hydropower PS Ratio Related Terms


Upper Tamakoshi Hydropower PS Ratio Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's PS Ratio 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 PS Ratio Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
PS Ratio
Get a 7-Day Free Trial 0.00 0.00 7.96 5.45 6.27

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
PS Ratio 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 5.29 6.27 4.86 4.20 5.04

Upper Tamakoshi Hydropower PS Ratio Competitor Comparison

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

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

* The bar in red indicates where Upper Tamakoshi Hydropower's PS Ratio falls into.


XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upper Tamakoshi Hydropower PS Ratio Calculation

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. It is a ratio widely used to value stocks and it was first used by Ken Fisher.

Upper Tamakoshi Hydropower's PS Ratio for today is calculated as

PS Ratio=Share Price/Revenue per Share (TTM)
=197.00/40.44
=4.87

Upper Tamakoshi Hydropower's Share Price of today is NPR197.00.
Upper Tamakoshi Hydropower's Revenue per Share 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 NPR40.44.

* 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.

It can also be calculated from the numbers for the whole company:

PS Ratio=Market Cap/Revenue

The Revenue here is for the trailing 12 months.

Frequently Asked Questions Learn more about PS Ratio →
What does a PS Ratio of 4.87 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a PS Ratio of 4.87 as of Jul. 27, 2026. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Upper Tamakoshi Hydropower and its competitors. This is near median its historical median of 5.19. Over the past decade, Upper Tamakoshi Hydropower's PS Ratio has ranged from 3.48 to 45.98. According to the industry distribution chart, Upper Tamakoshi Hydropower ranks #294 out of 419 companies in the Utilities - Independent Power Producers industry, placing it in the top 70.2%.
Is Upper Tamakoshi Hydropower's PS Ratio too high?
Upper Tamakoshi Hydropower's current PS Ratio of 4.87 is near median its 10-year median of 5.19. Over the past 10 years, this metric has ranged from a low of 3.48 to a high of 45.98. The Utilities - Independent Power Producers industry median PS Ratio is 2.68. Upper Tamakoshi Hydropower's value of 4.87 is 81.7% above this industry median. Based on the distribution chart, Upper Tamakoshi Hydropower ranks #294 out of 419 companies in the Utilities - Independent Power Producers industry, which is below the industry midpoint. 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 PS Ratio compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Upper Tamakoshi Hydropower ranks #294 out of 419 companies for PS Ratio. This places Upper Tamakoshi Hydropower in the lower half of its industry. The industry median PS Ratio is 2.68. Upper Tamakoshi Hydropower's value of 4.87 is 81.7% above this benchmark. Historically, Upper Tamakoshi Hydropower's own PS Ratio has ranged from 3.48 to 45.98 over the past decade. While the company's 10-year median is 5.19 vs. the industry median of 2.68, Upper Tamakoshi Hydropower has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PS Ratio for an Utilities - Independent Power Producers company?
The median PS Ratio among Utilities - Independent Power Producers companies is 2.68, based on 419 companies in the industry. Companies in the top quartile (top 25%) have a PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Upper Tamakoshi Hydropower's current PS Ratio of 4.87 is 81.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PS Ratio mean?
A high PS Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Upper Tamakoshi Hydropower and its competitors. For the Utilities - Independent Power Producers industry, the median PS Ratio is 2.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upper Tamakoshi Hydropower's current PS Ratio is 4.87, which is near median its own 10-year median of 5.19. 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 NPR197.00 — trading 2.1% below its estimated fair value. The current PS Ratio is 4.87, which is near median its 10-year median of 5.19 and 81.7% above the Utilities - Independent Power Producers industry median of 2.68. Upper Tamakoshi Hydropower's overall GF Score™ is 54/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PS Ratio calculated?
PS Ratio is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current PS Ratio is 4.87 as of Jul. 27, 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 NPR197.00 is trading 2.1% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • PS Ratio: 4.87 (near median its 10-year median of 5.19)
  • GF Value™: NPR201.24 vs. price of NPR197.00 (2.1% below fair value)
  • GF Score™: 54/100 with 3 warning signs
  • Industry Position: 81.7% above the Utilities - Independent Power Producers median (#294 of 419)

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

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

NPR197.00
Price
NPR201.24
GF Value