Upper Tamakoshi Hydropower (XNEP:UPPER) Scaled Net Operating Assets: 0.94 (As of Apr. 2026)


XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR190.90
GF Value NPR201.24
Valuation Fairly Valued
! 2 Warning Signs
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What is Upper Tamakoshi Hydropower Scaled Net Operating Assets?

Upper Tamakoshi Hydropower XNEP:UPPER -0.42% 54 Scaled Net Operating Assets is 0.94 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.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Upper Tamakoshi Hydropower's operating assets for the quarter that ended in Apr. 2026 was NPR79,145 Mil. Upper Tamakoshi Hydropower's operating liabilities for the quarter that ended in Apr. 2026 was NPR1,634 Mil. Upper Tamakoshi Hydropower's Total Assets for the quarter that ended in Jan. 2026 was NPR82,789 Mil. Therefore, Upper Tamakoshi Hydropower's scaled net operating assets (SNOA) for the quarter that ended in Apr. 2026 was 0.94.


Upper Tamakoshi Hydropower Scaled Net Operating Assets Historical Data

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The historical data trend for Upper Tamakoshi Hydropower's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
Scaled Net Operating Assets
Get a 7-Day Free Trial 1.07 1.07 0.98 0.00 0.00

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
Scaled Net Operating Assets 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 0.00 0.00 0.96 0.93 0.94

Upper Tamakoshi Hydropower Scaled Net Operating Assets Competitor Comparison

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

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's Scaled Net Operating Assets falls into.


XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Upper Tamakoshi Hydropower Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Upper Tamakoshi Hydropower's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Jul. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Jul. 2025 )
=(Operating Assets (A: Jul. 2025 )-Operating Liabilities (A: Jul. 2025 ))/Total Assets (A: Jul. 2024 )
=(83642.123-3294.526)/0
=N/A

where

Operating Assets(A: Jul. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=84402.176 - 760.053
=83642.123

Operating Liabilities(A: Jul. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=74799.458 - 69241.716 - 2263.216
=3294.526

Upper Tamakoshi Hydropower's Scaled Net Operating Assets (SNOA) for the quarter that ended in Apr. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Apr. 2026 )
=(Operating Assets (Q: Apr. 2026 )-Operating Liabilities (Q: Apr. 2026 ))/Total Assets (Q: Jan. 2026 )
=(79144.832-1633.621)/82788.807
=0.94

where

Operating Assets(Q: Apr. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=81320.182 - 2175.35
=79144.832

Operating Liabilities(Q: Apr. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=71430.706 - 67725.706 - 2071.379
=1633.621

* 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.

What does a Scaled Net Operating Assets of 0.94 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Scaled Net Operating Assets of 0.94 as of Apr. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Upper Tamakoshi Hydropower and its competitors.
Is Upper Tamakoshi Hydropower's Scaled Net Operating Assets too high?
Upper Tamakoshi Hydropower's current Scaled Net Operating Assets is 0.94. 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 Scaled Net Operating Assets compare to competitors?
Upper Tamakoshi Hydropower's Scaled Net Operating Assets of 0.94 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 Scaled Net Operating Assets for an Utilities - Independent Power Producers company?
A good Scaled Net Operating Assets depends on the Utilities - Independent Power Producers industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current Scaled Net Operating Assets is 0.94. 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 NPR190.90 — trading 5.1% below its estimated fair value. The current Scaled Net Operating Assets is 0.94. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Scaled Net Operating Assets is 0.94 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 NPR190.90 is trading 5.1% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • Scaled Net Operating Assets: 0.94
  • GF Value™: NPR201.24 vs. price of NPR190.90 (5.1% 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

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR190.90
Price
NPR201.24
GF Value