Upper Tamakoshi Hydropower (XNEP:UPPER) 3-Year RORE % : -52.90% (As of Apr. 2026)

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
58 GF Score
Price NPR195.00
GF Value NPR239.10
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Upper Tamakoshi Hydropower 3-Year RORE %?

Upper Tamakoshi Hydropower XNEP:UPPER +0.46% 58 3-Year RORE % is -52.90 as of Apr. 2026. GuruFocus rates XNEP:UPPER with a GF Score™ of 58/100 and a GF Value™ of NPR239.10 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 401 Utilities - Independent Power Producers companies, Upper Tamakoshi Hydropower ranks worse than 82.54% on this metric.

Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments. Upper Tamakoshi Hydropower's 3-Year RORE % for the quarter that ended in Apr. 2026 was -52.90%.

The industry rank for Upper Tamakoshi Hydropower's 3-Year RORE % or its related term are showing as below:

XNEP:UPPER's 3-Year RORE % is ranked worse than
82.54% of 401 companies
in the Utilities - Independent Power Producers industry
Industry Median: -1.54 vs XNEP:UPPER: -52.90

Upper Tamakoshi Hydropower  (XNEP:UPPER) 3-Year RORE % Explanation

Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.

There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.

Be Aware

Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.


Upper Tamakoshi Hydropower 3-Year RORE % Related Terms


Upper Tamakoshi Hydropower 3-Year RORE % Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's 3-Year RORE % 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 3-Year RORE % Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
3-Year RORE %
Get a 7-Day Free Trial 8.66 85.70 63.94 -0.87 -26.66

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
3-Year RORE % 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 -4.30 -26.66 -38.96 -48.06 -52.90

Upper Tamakoshi Hydropower 3-Year RORE % Competitor Comparison

For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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 3-Year RORE % vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's 3-Year RORE % distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's 3-Year RORE % falls into.


XNEP:UPPER
58GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
3-Year RORE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upper Tamakoshi Hydropower 3-Year RORE % Calculation

Upper Tamakoshi Hydropower's 3-Year RORE % for the quarter that ended in Apr. 2026 is calculated as:

3-Year RORE %=( Most Recent EPS (Diluted)- First Period EPS (Diluted) )/( Cumulative EPS (Diluted) for 3-year -Cumulative Dividends per Share for 3-year )
=( -1.042--20.353 )/( -36.504-0 )
=19.311/-36.504
=-52.90 %

* 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.

In the calculation of 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Apr. 2026 and 3-year before.

Frequently Asked Questions Learn more about 3-Year RORE % →
What does a 3-Year RORE % of -52.90 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a 3-Year RORE % of -52.90 as of Apr. 2026. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Upper Tamakoshi Hydropower and its competitors. According to the industry distribution chart, Upper Tamakoshi Hydropower ranks #331 out of 401 companies in the Utilities - Independent Power Producers industry, placing it in the top 82.5%.
Is Upper Tamakoshi Hydropower's 3-Year RORE % too high?
Upper Tamakoshi Hydropower's current 3-Year RORE % is -52.90. Based on the distribution chart, Upper Tamakoshi Hydropower ranks #331 out of 401 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 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's 3-Year RORE % compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Upper Tamakoshi Hydropower ranks #331 out of 401 companies for 3-Year RORE %. This places Upper Tamakoshi Hydropower in the lower 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 3-Year RORE % for an Utilities - Independent Power Producers company?
A good 3-Year RORE % depends on the Utilities - Independent Power Producers industry context. However, 3-Year RORE % 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 3-Year RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current 3-Year RORE % is -52.90. 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 NPR239.10, compared to a current price of NPR195.00 — trading 18.4% below its estimated fair value. The current 3-Year RORE % is -52.90. 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 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current 3-Year RORE % is -52.90 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 NPR195.00 is trading 18.4% below its estimated GF Value™ of NPR239.10. GuruFocus considers Upper Tamakoshi Hydropower to be Modestly Undervalued.

Key valuation signals for XNEP:UPPER:

  • 3-Year RORE %: -52.90
  • GF Value™: NPR239.10 vs. price of NPR195.00 (18.4% 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

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

NPR195.00
Price
NPR239.10
GF Value