आरम्भ चौतारी लघुवित्तको आव २०८२/०८३ को चौथो त्रैमासिक वित्तीय विवरणAarambha Chautari Laghubitta Q4 Financial Statement FY 2082/083
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 12, 2026
INTERIM FINANCIAL STATEMENTS
Unaudited Condensed Statement of Financial Position
As on Quarter ended 32th Ashad, 2083
Figures in NPR
Assets This Quarter Ending Immediate Previous Year Ending
| Cash and cash equivalent | 191,630,157 | 458,809,245 |
| Due from Nepal Rastra Bank | 31,694,331 | 30,194,331 |
| Placement with Bank and Financial Institutions | 20,000,000 | 20,000,000 |
| Derivative financial instruments | - | - |
| Other trading assets | - | - |
| Loan and advances to B/FIs | - | - |
| Loan and advances to Customers | 5,509,564,183 | 5,266,571,091 |
| Investment Securities | 597,846 | 597,846 |
| Current Tax Assets/Liabilities | 6,168,438 | 31,215,288 |
| Investment in Subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment Property | 4,077,000 | 4,077,000 |
| Property & equipment | 17,966,107 | 5,544,255 |
| Goodwill and Intangible assets | 23,650,166 | 24,171,487 |
| Deferred tax assets | 57,039,182 | 59,732,888 |
| Other assets | 88,385,562 | 44,719,199 |
| Total Assets | 5,950,772,972 | 5,945,632,630 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from customer | 2,261,787,928 | 1,894,900,281 |
| Borrowings | 2,832,206,252 | 3,359,277,082 |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 192,602,302 | 124,153,883 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 5,286,596,482 | 5,378,331,246 |
| Equity | ||
| Share Capital | 367,143,409 | 367,143,409 |
| Other components of equity | - | - |
| Share Premium | - | - |
| Retained Earnings | 89,245,529 | 3,657,283 |
| Reserves | 207,787,552 | 196,500,692 |
| Total Equity Attributable to equity holders | 664,176,490 | 567,301,384 |
| Non-controlling interest | - | - |
| Total Equity | 664,176,490 | 567,301,384 |
| Total Liabilities and equity | 5,950,772,972 | 5,945,632,630 |
Details about the distributable profit for the Quarter :
Net profit for the quarter ending 32th Ashad, 2083 102,017,981
1. Appropriations 23,464,136
1.1 Profit required to be appropriated to :
a. General Reserve 20,403,596
b. Capital Redemption Reserve -
c. Exchange Fluctuation Fund -
d. Corporate Social Responsibility Fund 1,020,180
e. Employees Training Fund -
f. Client Protection Fund 2,040,360
g. Other -
1.2 Profit required to be transferd to Regulatory Reserve: 6,539,185
a. Transferred to Regulatory Reserve -
b. Transferred from Regulatory Reserve 6,539,185
Net profit for the quarter ending 32th Ashad 2083 available for distribution 85,093,030
Opening Retained Earning as on Shrawan 01, 2082 3,657,283
Adjustment (+/-) 495,229
Distribution:
Bonus shares issued -
Cash Dividend Paid -
Total Distributable profit or (loss) as on Quater end Ashad 2083 89,245,529
Notes to Interim Financial Statements
1. Above financials have been prepared in accordance wth Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN) except Guidelines of Expected Credit Loss(ECL) as required by NFRS 9.
2. Previous period figure have been regrouped/rearranged/restated wherever necessary.
3. Loan and Advances include interest receivables and are presented net of impairment charges.
4. Personnel Expenses include employment bonus provision calculated at 10 % of Profit before bonus & taxes.
5. Above figures are subject to change upon otherwise instructions of Statutory Auditor and/or Regulatory Authorites.
Interest Rate
1. Deposit 7.50%
2. Loan & Advance 14.1% to 15%
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ को नियम २६ को उपनियम (१) संग सम्बन्धित
आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) त्रैमासिक अवधिको वासलात तथा नाफा/नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ।
ख) प्रमुख वित्तीय अनुपातहरू:
प्रति शेयर आम्दानी रु.२७.७९
मूल्य आम्दानी अनुपात ३३.३४
प्रति शेयर नेटवर्थ रु.१८०.९
प्रतिशेयर कुल सम्पत्तिको मूल्य रु.१६२०.८३
तरलता अनुपात २.५४
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धी विवरण : यस वित्तीय संस्थाको कारोबार, प्रति शेयर आम्दानी र प्रति शेयर नेटवर्थ गत आ.व को सोही अवधिको तुलनामा सुधार भएको छ र संस्थाको समग्र कार्यक्रम सुधारोन्मुख हुनुको साथै व्यवसायिक योजना अनुरूप नै रहेको छ ।
ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : नेपाल राष्ट्र बैंकबाट राष्ट्रिय स्तरको कार्यक्षेत्र विस्तार गर्न स्वीकृती प्राप्त यस वित्तीय संस्थाले देशका ७ वटै प्रदेशबाट ५३ जिल्लामा १३५ वटा शाखाहरूबाट सेवा दिदै आएकामा पहिलो त्रैमासमा सुदुरपश्चिमका कैलाली, कञ्चनपुर, डोटी र डडेलधुरा मा ५ वटा नयाँ शाखाहरू विस्तार गरिएको र तेस्रो त्रैमासमा ६ वटा शाखा मर्जर पश्चात ५७ जिल्ला मार्फत १३४ वटा शाखाहरूबाट वित्तीय सेवा प्रदान गर्दै आएको छ। यस त्रैमासको अन्तसम्ममा यस वित्तीय संस्थाले कुल १,०९,४०१ विपन्न घर परिवारमा लघुवित्त सेवा प्रदान गरेको छ। कर्मचारीको क्षमतामा अभिवृद्धि
For the Quarter ended 31st Ashad 2080
| Particulars Current year This Quarter Current year Upto this quarter(YTD) Previous Year corresponding This Quarter Previous Year corresponding Upto this quarter(YTD) | ||||
| Interest income | 214,202,590 | 819,953,836 | 213,962,541 | 722,719,320 |
| Interest Expenses | 73,663,691 | 345,441,214 | 102,464,946 | 350,076,033 |
| Net Interest income | 140,538,899 | 474,512,622 | 111,497,596 | 372,643,288 |
| Fees and commission income | 13,445,608 | 64,730,933 | 11,903,984 | 59,485,731 |
| Fees and commission expenses | (245,028) | 654,883 | 535,757 | 1,412,091 |
| Net Fees and commission income | 13,690,636 | 64,076,050 | 11,368,227 | 58,073,640 |
| Net Interest, fee and commission income | 154,229,535 | 538,588,672 | 122,865,823 | 430,716,928 |
| Net trading income | - | - | - | - |
| Other operating income | - | - | - | - |
| Total operating income | 154,229,535 | 538,588,672 | 122,865,823 | 430,716,928 |
| Impairment charge/(reversal) for loans and other losses | 42,543,865 | 27,484,967 | 47,533,713 | 28,869,458 |
| Net operating income | 111,685,670 | 511,103,705 | 75,332,109 | 401,847,470 |
| Operating expense | - | - | - | - |
| Personnel expenses | 69,027,639 | 262,441,854 | 60,992,364 | 231,665,949 |
| Other operating Expense | 24,225,282 | 79,997,596 | 4,747,268 | 70,498,796 |
| Depreciation & Amortisation | 3,713,911 | 21,706,275 | 20,160,187 | 22,641,538 |
| Operating profit | 14,718,838 | 146,957,980 | (10,567,710) | 77,041,187 |
| Non operating income | 5,468,974 | 9,214,139 | - | - |
| Non operating expenses | 434,009 | 3,439,454 | 1,264,174 | 1,264,174 |
| Profit before income tax | 19,753,803 | 152,732,665 | (11,831,884) | 75,777,013 |
| Income Tax Expense | - | - | - | - |
| Current Tax | 8,127,320 | 48,020,979 | 1,890,275 | 28,172,944 |
| Deferred Tax | 3,293,008 | 2,693,705 | (40,445,824) | (40,445,824) |
| Profit/(loss) for the period | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
Condensed Statement of Comprehensive Income
For the Quarter ended 31st Ashad 2080
| Profit/(loss) for the period | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
| Basic earnings per share | - | 27.79 | - | 23.98 |
| Diluted earnings per share | - | 27.79 | - | 23.98 |
| Ratios as per NRB Directive | ||||
| Particulars Current year This Quarter Ending Current year Upto this quarter(YTD) Previous Year corresponding This Quarter Ending Previous Year corresponding Upto this quarter(YTD) | ||||
| Capital fund to RWA | - | - | ||
| Non-performing loan (NPL) to total Loan | - | - | ||
| Total Loan loss provision to Total NPL | - | - | ||
| Cost of Funds | - | - | ||
| Credit to Deposit Ratio | - | - | ||
| Base Rate | - | - | ||
| Interest Rate Spread | - | - | ||
गरी कार्यकुशलतामा अभिवृद्धि गर्न, उत्पादकत्व वृद्धि गर्न तथा कार्यक्रमलाई थप प्रभावकारी रुपमा संचालन गर्न कर्मचारीलाई आवश्यक तालिम तथा अन्तरक्रियामा संलग्न गराई कर्जा तथा कार्यक्रमको गुणस्तर वृद्धि गर्न जोड दिइएको छ। साथै संस्थालाई सूचना प्रविधि (Digitalization) मैत्री बनाउदै वित्तीय सेवाबाट वञ्चित विपन्न परिवारमा वित्तीय सेवा विस्तार गर्ने योजना रहेको छ।
ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा असर पर्न सक्ने घटना आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण: लघुवित्त संस्थाहरुको बाक्लो उपस्थितिले हुनसक्ने स्वस्थ प्रतिस्पर्धा, लघुवित्त वित्तीय संस्था विरुद्धका विभिन्न गतिविधि तथा कर्जा लगानीमा निर्धारित ब्याजदरको सिमा जस्ता कुराहरुले असर गर्न सक्ने भएतापनि हाल सम्म यस्ता घटनाबाट पर्न सक्ने असरबाट सचेत भई संस्थालाई प्रगति उन्मुख बनाउन अग्रसर छ। कर्जाको दोहोरोपनालाई निरत्साहित गरी गुणस्तरमा अभिवृद्धि गर्न यस वित्तीय संस्थाले कर्जा सूचना केन्द्र संग समन्वय गरी कर्जा सूचना आदान प्रदान गर्दै आएको छ।
३. कानुनी कारवाही सम्बन्धी विवरण :
क) यस संस्थाले नुवाकोट जिल्लामा रहेको खरानीटार शाखा र ओखलढुङ्गा जिल्लामा रहेको ओखलढुङ्गा शाखामा कर्मचारीले गरेको रकम अपचलनको आधारमा सम्बन्धित कर्मचारीहरुलाई मुद्दा दायर गरेर निजहरुबाट अपचलन भएको रकम असुलीको लागी कानुनी प्रक्रिया निरन्तर अगाडी बढाइएको छ।
ख) यस संस्थाको संस्थापक वा सञ्चालकको विरुद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएकोबारे कुनै जानकारी प्राप्त भएको छैन।
ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको बारे कुनै जानकारी प्राप्त भएको छैन ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :
क) धितोपत्र विनिमय बजारको खुल्ला बजार कारोबारले यस संस्थाको बजार मूल्य निर्धारण हुने हुँदा व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन ।
INTERIM FINANCIAL STATEMENTS
Unaudited Condensed Statement of Financial Position
As on Quarter ended 32th Ashad, 2083
Figures in NPR
Assets This Quarter Ending Immediate Previous Year Ending
| Cash and cash equivalent | 191,630,157 | 458,809,245 |
| Due from Nepal Rastra Bank | 31,694,331 | 30,194,331 |
| Placement with Bank and Financial Institutions | 20,000,000 | 20,000,000 |
| Derivative financial instruments | - | - |
| Other trading assets | - | - |
| Loan and advances to B/FIs | - | - |
| Loan and advances to Customers | 5,509,564,183 | 5,266,571,091 |
| Investment Securities | 597,846 | 597,846 |
| Current Tax Assets/Liabilities | 6,168,438 | 31,215,288 |
| Investment in Subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment Property | 4,077,000 | 4,077,000 |
| Property & equipment | 17,966,107 | 5,544,255 |
| Goodwill and Intangible assets | 23,650,166 | 24,171,487 |
| Deferred tax assets | 57,039,182 | 59,732,888 |
| Other assets | 88,385,562 | 44,719,199 |
| Total Assets | 5,950,772,972 | 5,945,632,630 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from customer | 2,261,787,928 | 1,894,900,281 |
| Borrowings | 2,832,206,252 | 3,359,277,082 |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 192,602,302 | 124,153,883 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 5,286,596,482 | 5,378,331,246 |
| Equity | ||
| Share Capital | 367,143,409 | 367,143,409 |
| Other components of equity | - | - |
| Share Premium | - | - |
| Retained Earnings | 89,245,529 | 3,657,283 |
| Reserves | 207,787,552 | 196,500,692 |
| Total Equity Attributable to equity holders | 664,176,490 | 567,301,384 |
| Non-controlling interest | - | - |
| Total Equity | 664,176,490 | 567,301,384 |
| Total Liabilities and equity | 5,950,772,972 | 5,945,632,630 |
Details about the distributable profit for the Quarter :
Net profit for the quarter ending 32th Ashad, 2083 102,017,981
1. Appropriations 23,464,136
1.1 Profit required to be appropriated to :
a. General Reserve 20,403,596
b. Capital Redemption Reserve -
c. Exchange Fluctuation Fund -
d. Corporate Social Responsibility Fund 1,020,180
e. Employees Training Fund -
f. Client Protection Fund 2,040,360
g. Other -
1.2 Profit required to be transferd to Regulatory Reserve: 6,539,185
a. Transferred to Regulatory Reserve -
b. Transferred from Regulatory Reserve 6,539,185
Net profit for the quarter ending 32th Ashad 2083 available for distribution 85,093,030
Opening Retained Earning as on Shrawan 01, 2082 3,657,283
Adjustment (+/-) 495,229
Distribution:
Bonus shares issued -
Cash Dividend Paid -
Total Distributable profit or (loss) as on Quater end Ashad 2083 89,245,529
Notes to Interim Financial Statements
1. Above financials have been prepared in accordance wth Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN) except Guidelines of Expected Credit Loss(ECL) as required by NFRS 9.
2. Previous period figure have been regrouped/rearranged/restated wherever necessary.
3. Loan and Advances include interest receivables and are presented net of impairment charges.
4. Personnel Expenses include employment bonus provision calculated at 10 % of Profit before bonus & taxes.
5. Above figures are subject to change upon otherwise instructions of Statutory Auditor and/or Regulatory Authorites.
Interest Rate
1. Deposit 7.50%
2. Loan & Advance 14.1% to 15%
Related to Sub-rule (1) of Rule 26 of Schedule 14 of Securities Registration and Issue Regulations, 2073
Fourth Quarter Report of Fiscal Year 2082/083
1. Financial Statements :
a) Details regarding the balance sheet and profit/loss for the quarterly period are published herewith.
b) Major Financial Ratios:
Earnings Per Share Rs. 27.79
Price Earnings Ratio 33.34
Net Worth Per Share Rs. 180.9
Total Assets Value Per Share Rs. 1620.83
Liquidity Ratio 2.54
2. Management Analysis :
a) Details regarding the main reasons for any changes in the institution's balance, income, and liquidity during the quarterly period: The business, earnings per share, and net worth per share of this financial institution have improved compared to the same period of the previous fiscal year, and the overall program of the institution is improving as well as aligned with the business plan.
b) Management's analytical details regarding the business plan for the upcoming period: Having received approval from Nepal Rastra Bank to expand its scope of operations to the national level, this financial institution had been providing services through 135 branches in 53 districts across all 7 provinces of the country, and expanded 5 new branches in Kailali, Kanchanpur, Doti, and Dadeldhura of Far-West in the first quarter, and following the merger of 6 branches in the third quarter, it has been providing financial services through 134 branches across 57 districts. By the end of this quarter, this financial institution has provided microfinance services to a total of 1,09,401 deprived households. Enhancing employee capacity...
For the Quarter ended 31st Ashad 2080
| Particulars Current year This Quarter Current year Upto this quarter(YTD) Previous Year corresponding This Quarter Previous Year corresponding Upto this quarter(YTD) | ||||
| Interest income | 214,202,590 | 819,953,836 | 213,962,541 | 722,719,320 |
| Interest Expenses | 73,663,691 | 345,441,214 | 102,464,946 | 350,076,033 |
| Net Interest income | 140,538,899 | 474,512,622 | 111,497,596 | 372,643,288 |
| Fees and commission income | 13,445,608 | 64,730,933 | 11,903,984 | 59,485,731 |
| Fees and commission expenses | (245,028) | 654,883 | 535,757 | 1,412,091 |
| Net Fees and commission income | 13,690,636 | 64,076,050 | 11,368,227 | 58,073,640 |
| Net Interest, fee and commission income | 154,229,535 | 538,588,672 | 122,865,823 | 430,716,928 |
| Net trading income | - | - | - | - |
| Other operating income | - | - | - | - |
| Total operating income | 154,229,535 | 538,588,672 | 122,865,823 | 430,716,928 |
| Impairment charge/(reversal) for loans and other losses | 42,543,865 | 27,484,967 | 47,533,713 | 28,869,458 |
| Net operating income | 111,685,670 | 511,103,705 | 75,332,109 | 401,847,470 |
| Operating expense | - | - | - | - |
| Personnel expenses | 69,027,639 | 262,441,854 | 60,992,364 | 231,665,949 |
| Other operating Expense | 24,225,282 | 79,997,596 | 4,747,268 | 70,498,796 |
| Depreciation & Amortisation | 3,713,911 | 21,706,275 | 20,160,187 | 22,641,538 |
| Operating profit | 14,718,838 | 146,957,980 | (10,567,710) | 77,041,187 |
| Non operating income | 5,468,974 | 9,214,139 | - | - |
| Non operating expenses | 434,009 | 3,439,454 | 1,264,174 | 1,264,174 |
| Profit before income tax | 19,753,803 | 152,732,665 | (11,831,884) | 75,777,013 |
| Income Tax Expense | - | - | - | - |
| Current Tax | 8,127,320 | 48,020,979 | 1,890,275 | 28,172,944 |
| Deferred Tax | 3,293,008 | 2,693,705 | (40,445,824) | (40,445,824) |
| Profit/(loss) for the period | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
Condensed Statement of Comprehensive Income
For the Quarter ended 31st Ashad 2080
| Profit/(loss) for the period | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | 8,333,474 | 102,017,981 | 26,723,665 | 88,049,893 |
| Basic earnings per share | - | 27.79 | - | 23.98 |
| Diluted earnings per share | - | 27.79 | - | 23.98 |
| Ratios as per NRB Directive | ||||
| Particulars Current year This Quarter Ending Current year Upto this quarter(YTD) Previous Year corresponding This Quarter Ending Previous Year corresponding Upto this quarter(YTD) | ||||
| Capital fund to RWA | - | - | ||
| Non-performing loan (NPL) to total Loan | - | - | ||
| Total Loan loss provision to Total NPL | - | - | ||
| Cost of Funds | - | - | ||
| Credit to Deposit Ratio | - | - | ||
| Base Rate | - | - | ||
| Interest Rate Spread | - | - | ||
Emphasis has been placed on improving efficiency, increasing productivity, and conducting programs more effectively by engaging employees in necessary training and interaction to enhance the quality of loans and programs. Furthermore, there is a plan to expand financial services to deprived families deprived of financial services by making the institution technology-friendly (Digitalization).
c) Analytical details regarding events that may affect the stock, profit, or cash flow of the corporate body based on past experience: Although unhealthy competition arising from the dense presence of microfinance institutions, various activities against microfinance financial institutions, and interest rate caps set on loan investments could have an impact, the institution has so far remained alert to the effects that may arise from such events and is proactive in moving towards progress. To discourage duplication of loans and enhance quality, this financial institution has been coordinating with the Credit Information Bureau and exchanging credit information.
3. Details Regarding Legal Proceedings:
a) Based on the misappropriation of funds committed by employees at the Kharanitar branch in Nuwakot district and the Okhaldhunga branch in Okhaldhunga district, the institution has filed cases against the concerned employees, and legal proceedings are continuously being pursued to recover the misappropriated amount from them.
b) No information has been received regarding any lawsuit filed or existing against the promoters or directors of this institution for violation of prevailing rules or criminal offenses.
c) No information has been received regarding any lawsuit filed or existing against any promoter or director for economic crimes.
4. Analysis Regarding Share Transactions of the Corporate Body:
a) As the market price of this institution is determined by open market trading on the stock exchange, the management has no comment in this regard.