Upper Tamakoshi Hydropower (XNEP:UPPER) Asset Turnover: 0.02 (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
View Full Analysis

What is Upper Tamakoshi Hydropower Asset Turnover?

Upper Tamakoshi Hydropower XNEP:UPPER -0.57% 54 Asset Turnover is 0.02 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.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. Upper Tamakoshi Hydropower's Revenue for the three months ended in Apr. 2026 was NPR1,642 Mil. Upper Tamakoshi Hydropower's Total Assets for the quarter that ended in Apr. 2026 was NPR82,054 Mil. Therefore, Upper Tamakoshi Hydropower's Asset Turnover for the quarter that ended in Apr. 2026 was 0.02.

Asset Turnover is linked to ROE % through Du Pont Formula. Upper Tamakoshi Hydropower's annualized ROE % for the quarter that ended in Apr. 2026 was -27.71%. It is also linked to ROA % through Du Pont Formula. Upper Tamakoshi Hydropower's annualized ROA % for the quarter that ended in Apr. 2026 was -3.46%.


Upper Tamakoshi Hydropower  (XNEP:UPPER) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

Upper Tamakoshi Hydropower's annulized ROE % for the quarter that ended in Apr. 2026 is

ROE %**(Q: Apr. 2026 )
=Net Income/Total Stockholders Equity
=-2839.128/10244.366
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-2839.128 / 6567.552)*(6567.552 / 82054.4945)*(82054.4945/ 10244.366)
=Net Margin %*Asset Turnover*Equity Multiplier
=-43.23 %*0.08*8.0097
=ROA %*Equity Multiplier
=-3.46 %*8.0097
=-27.71 %

Note: The Net Income data used here is four times the quarterly (Apr. 2026) net income data. The Revenue data used here is four times the quarterly (Apr. 2026) revenue data.

* 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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

Upper Tamakoshi Hydropower's annulized ROA % for the quarter that ended in Apr. 2026 is

ROA %(Q: Apr. 2026 )
=Net Income/Total Assets
=-2839.128/82054.4945
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-2839.128 / 6567.552)*(6567.552 / 82054.4945)
=Net Margin %*Asset Turnover
=-43.23 %*0.08
=-3.46 %

Note: The Net Income data used here is four times the quarterly (Apr. 2026) net income data. The Revenue data used here is four times the quarterly (Apr. 2026) revenue data.

* 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.


Be Aware

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


Upper Tamakoshi Hydropower Asset Turnover Related Terms


Upper Tamakoshi Hydropower Asset Turnover Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's Asset Turnover 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 Asset Turnover Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
Asset Turnover
Get a 7-Day Free Trial 0.00 0.00 0.08 0.10 0.08

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
Asset Turnover 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 0.03 0.01 0.05 0.03 0.02

Upper Tamakoshi Hydropower Asset Turnover Competitor Comparison

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

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

* The bar in red indicates where Upper Tamakoshi Hydropower's Asset Turnover falls into.


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

Upper Tamakoshi Hydropower Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Jul. 2025 )/( (Total Assets (A: Jul. 2024 )+Total Assets (A: Jul. 2025 ))/ count )
=6923.882/( (0+84402.176)/ 1 )
=6923.882/84402.176
=0.08

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Apr. 2026 )/( (Total Assets (Q: Jan. 2026 )+Total Assets (Q: Apr. 2026 ))/ count )
=1641.888/( (82788.807+81320.182)/ 2 )
=1641.888/82054.4945
=0.02

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 0.02 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Asset Turnover of 0.02 as of Apr. 2026. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Upper Tamakoshi Hydropower and its competitors.
Is Upper Tamakoshi Hydropower's Asset Turnover too high?
Upper Tamakoshi Hydropower's current Asset Turnover is 0.02. 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 Asset Turnover compare to competitors?
Upper Tamakoshi Hydropower's Asset Turnover of 0.02 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 Asset Turnover for an Utilities - Independent Power Producers company?
A good Asset Turnover depends on the Utilities - Independent Power Producers industry context. However, Asset Turnover 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 Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current Asset Turnover is 0.02. 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 Asset Turnover is 0.02. 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 Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Asset Turnover is 0.02 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:

  • Asset Turnover: 0.02
  • 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

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

NPR192.90
Price
NPR201.24
GF Value