आरम्भ चौतारी लघुवित्तको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकAarambha Chautari Laghubitta Unaudited Q1 Financial Results Published
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
INTERIM FINANCIAL STATEMENTS
Unaudited Condensed Statement of Financial Position
As on Quarter ended 31th Ashoj, 2083
Figures in NPR
| Assets | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Cash and cash equivalent | 114,147,915 | 191,630,157 |
| Due from Nepal Rastra Bank | 31,694,331 | 31,694,331 |
| 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 | 5,726,528,474 | 5,509,564,183 |
| Investment Securities | 597,846 | 597,846 |
| Current Tax Assets/Liabilities | 48,955,342 | 6,168,438 |
| Investment in Subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment Property | 4,077,000 | 4,077,000 |
| Property & equipment | 20,638,867 | 17,966,107 |
| Goodwill and Intangible assets | 23,678,417 | 23,650,166 |
| Deferred tax assets | 59,732,888 | 57,039,182 |
| Other assets | 253,050,883 | 88,385,562 |
| Total Assets | 6,303,101,962 | 5,950,772,972 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from customer | 2,276,633,049 | 2,261,787,928 |
| Borrowings | 3,013,346,041 | 2,832,206,252 |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 366,979,373 | 192,602,302 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 5,656,958,463 | 5,286,596,482 |
| Equity | ||
| Share Capital | 367,143,409 | 367,143,409 |
| Other components of equity | - | - |
| Share Premium | - | - |
| Retained Earnings | 58,178,728 | 89,245,529 |
| Reserves | 220,821,362 | 207,787,552 |
| Total Equity Attributable to equity holders | 646,143,499 | 664,176,490 |
| Non-controlling interest | - | - |
| Total Equity | 646,143,499 | 664,176,490 |
| Total Liabilities and equity | 6,303,101,962 | 5,950,772,972 |
Details about the distributable profit for the Quarter :
Net profit for the quarter ending 31th Ashoj, 2083 (23,563,678)
1. Appropriations
1.1 Profit required to be appropriated to :
a. General Reserve -
b. Capital Redemption Reserve -
c. Exchange Fluctuation Fund -
d. Corporate Social Responsibility Fund -
e. Employees Training Fund -
f. Client Protection Fund -
g. Other -
1.2 Profit required to be transferd to Regulatory Reserve: (7,503,123)
a. Transferred to Regulatory Reserve (7,503,123)
b. Transferred from Regulatory Reserve -
Net profit for the quarter ending 31th Ashoj 2083 available for distribution (31,066,800)
Opening Retained Earning as on Shrawan 01, 2083 89,245,529
Adjustment (+/-)
Distribution:
Bonus shares issued -
Cash Dividend Paid -
Total Distributable profit or (loss) as on Quater end Ashoj 2083 58,178,728
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% to 8.00%
2. Loan & Advance 13.88% to 15.00%
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ को नियम २६ को उपनियम (१) संग सम्बन्धित
आर्थिक वर्ष २०८३/०८४ को पहिलो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) त्रैमासिक अवधिको वासलात तथा नाफा/नोक्सान सम्बन्धि विवरण यसै साथ प्रकाशित गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरु:
प्रति शेयर आम्दानी मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रतिशेयर कुल सम्पत्तिको मूल्य तरलता अनुपात
(२५.६७) (३३.११) १७५.९९ १७९६.८० २.१६
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धी विवरण : यस वित्तीय संस्थाको कारोबार र प्रतिशेयर कुल सम्पत्ति गत आ.व को सोही अवधिको तुलनामा सुधार भएको छ र संस्थाको समग्र कार्यक्रम सुधारोन्मुख हुनुको साथै व्यवसायिक योजना अनुरुप 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 शाखाहरुबाट सेवा दिदै आएकामा संस्थाले गत आर्थिक वर्षको पहिलो त्रैमासमा सुदुरपश्चिमका कैलाली, कञ्चनपुर, डोटी र डडेल्धुरा मा ५ वटा नयाँ शाखाहरु विस्तार गरीएको र तेस्रो त्रैमासमा ६ वटा शाखा मर्जर पश्चात ५७ जिल्ला मार्फत १३४ वटा शाखाहरुबाट वित्तीय सेवा प्रदान गर्दै आएको छ । यस त्रैमासको अन्तसम्ममा यस वित्तीय संस्थाले कूल १,११,३७५ विपन्न घर परिवारमा लघुवित्त सेवा प्रदान गरेको छ । कर्मचारीको क्षमतामा
For the Quarter ended 31th Ashoj 2083
| 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 | 171,696,514 | 171,696,514 | 203,534,784 | 203,534,784 |
| Interest Expenses | 82,146,819 | 82,146,819 | 92,195,137 | 92,195,137 |
| Net Interest income | 89,549,694 | 89,549,694 | 111,339,647 | 111,339,647 |
| Fees and commission income | 12,188,476 | 12,188,476 | 12,969,008 | 12,969,008 |
| Fees and commission expenses | - | - | - | - |
| Net Fees and commission income | 12,188,476 | 12,188,476 | 12,969,008 | 12,969,008 |
| Net Interest, fee and commission income | 101,738,170 | 101,738,170 | 124,308,655 | 124,308,655 |
| Net trading income | - | - | - | - |
| Other operating income | 641,512 | 641,512 | 156,520 | 156,520 |
| Total operating income | 102,379,683 | 102,379,683 | 124,465,175 | 124,465,175 |
| Impairment charge/(reversal) for loans and other losses | 31,604,407 | 31,604,407 | 17,574,862 | 17,574,862 |
| Net operating income | 70,775,275 | 70,775,275 | 106,890,313 | 106,890,313 |
| Operating expense | ||||
| Personnel expenses | 69,014,447 | 69,014,447 | 69,534,212 | 69,534,212 |
| Other operating expense | 24,183,862 | 24,183,862 | 20,403,136 | 20,403,136 |
| Depreciation & Amortisation | 1,216,644 | 1,216,644 | 5,229,343 | 5,229,343 |
| Operating profit | (23,639,678) | (23,639,678) | 11,723,622 | 11,723,622 |
| Non operating income | 76,000 | 76,000 | - | - |
| Non operating expenses | - | - | - | - |
| Profit before income tax | (23,563,678) | (23,563,678) | 11,723,622 | 11,723,622 |
| Income Tax Expense | ||||
| Current Tax | - | - | 3,517,087 | 3,517,087 |
| Deferred Tax | - | - | - | - |
| Profit/(loss) for the period | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
Condensed Statement of Comprehensive Income
For the Quarter ended 31th Ashoj 2083
| Profit/(loss) for the period | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Basic earnings per share | (25.67) | 8.94 | ||
| Dituted earnings per share | (25.67) | 8.94 | ||
| Profit attributable to: | ||||
| Equity holders of the Bank | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Non-controlling interest | - | - | - | - |
| Total | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
Ratios as per NRB Directive
Particulars Current year Previous Year corresponding
This Quarter Ending Upto this quarter(YTD) This Quarter Ending Upto this quarter(YTD)
CapiTal fund to RWA 8.40% 8.32%
Non-performing loan (NPL) to totaL loan 21.26% 4.22%
Total Loan loss provision to Total NPL 11.48% 19.46%
Cost of Funds 6.10% 6.61%
Credit to Deposit Ratio 108.89% 108.16%
Base Rate 13.40% 13.44%
Interest Rate Spread 8.90% 8.39%
अभिवृद्धि 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 प्रविधी (Digitalization) मैत्री बनाउँदै वित्तीय सेवाबाट बञ्चित 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 संस्थाहरूको बाक्लो उपस्थितीले हुनसक्ने अस्वस्थ प्रतिस्पर्धा, लघुवित्त वित्तीय संस्था विरुद्धका विभिन्न गतिविधि तथा कर्जा लगानीमा निर्धारित ब्याजदरको सिमा जस्ता कुराहरूले असर गर्न सक्ने भएतापनि हाल सम्म यस्ता घटनाबाट पर्ने सक्ने असरबाट संस्था सचेत भई संस्थालाई प्रगति उन्मुख बनाउन अग्रसर छ। कर्जाको दोहोरोपनालाई निरुत्साहित 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 कर्मचारीहरूलाई मुद्दा दायर गरेर निजहरूबाट अपचलन भएको रकम असुलीको लागी कानुनी प्रक्रिया निरन्तर अगाडी बढाएको 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 31th Ashoj, 2083
Figures in NPR
| Assets | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Cash and cash equivalent | 114,147,915 | 191,630,157 |
| Due from Nepal Rastra Bank | 31,694,331 | 31,694,331 |
| 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 | 5,726,528,474 | 5,509,564,183 |
| Investment Securities | 597,846 | 597,846 |
| Current Tax Assets/Liabilities | 48,955,342 | 6,168,438 |
| Investment in Subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment Property | 4,077,000 | 4,077,000 |
| Property & equipment | 20,638,867 | 17,966,107 |
| Goodwill and Intangible assets | 23,678,417 | 23,650,166 |
| Deferred tax assets | 59,732,888 | 57,039,182 |
| Other assets | 253,050,883 | 88,385,562 |
| Total Assets | 6,303,101,962 | 5,950,772,972 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from customer | 2,276,633,049 | 2,261,787,928 |
| Borrowings | 3,013,346,041 | 2,832,206,252 |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 366,979,373 | 192,602,302 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 5,656,958,463 | 5,286,596,482 |
| Equity | ||
| Share Capital | 367,143,409 | 367,143,409 |
| Other components of equity | - | - |
| Share Premium | - | - |
| Retained Earnings | 58,178,728 | 89,245,529 |
| Reserves | 220,821,362 | 207,787,552 |
| Total Equity Attributable to equity holders | 646,143,499 | 664,176,490 |
| Non-controlling interest | - | - |
| Total Equity | 646,143,499 | 664,176,490 |
| Total Liabilities and equity | 6,303,101,962 | 5,950,772,972 |
Details about the distributable profit for the Quarter :
Net profit for the quarter ending 31th Ashoj, 2083 (23,563,678)
1. Appropriations
1.1 Profit required to be appropriated to :
a. General Reserve -
b. Capital Redemption Reserve -
c. Exchange Fluctuation Fund -
d. Corporate Social Responsibility Fund -
e. Employees Training Fund -
f. Client Protection Fund -
g. Other -
1.2 Profit required to be transferd to Regulatory Reserve: (7,503,123)
a. Transferred to Regulatory Reserve (7,503,123)
b. Transferred from Regulatory Reserve -
Net profit for the quarter ending 31th Ashoj 2083 available for distribution (31,066,800)
Opening Retained Earning as on Shrawan 01, 2083 89,245,529
Adjustment (+/-)
Distribution:
Bonus shares issued -
Cash Dividend Paid -
Total Distributable profit or (loss) as on Quater end Ashoj 2083 58,178,728
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% to 8.00%
2. Loan & Advance 13.88% to 15.00%
Related to Rule 26 Sub-rule (1) of Annexure 14 of Securities Registration and Issuance Regulations, 2073
First Quarterly Report of Fiscal Year 2083/084
1. Financial Statement :
a) Balance Sheet and Profit/Loss Statement for the quarter period has been published herewith.
b) Major Financial Ratios:
Earnings Per Share Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio
(25.67) (33.11) 175.99 1796.80 2.16
2. Management Analysis :
a) Details regarding major reasons for any changes in the institution's balance, income and liquidity during the quarter: The transaction and total assets 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 oriented towards improvement 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 working area nationwide, this financial institution had been providing services through 135 branches across 53 districts of all 7 provinces of the country. In the first quarter of the previous fiscal year, 5 new branches were expanded in Kailali, Kanchanpur, Doti, and Dadeldhura of Sudurpashchim, and after merging 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 1,11,375 underprivileged households. In employee capacity
For the Quarter ended 31th Ashoj 2083
| 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 | 171,696,514 | 171,696,514 | 203,534,784 | 203,534,784 |
| Interest Expenses | 82,146,819 | 82,146,819 | 92,195,137 | 92,195,137 |
| Net Interest income | 89,549,694 | 89,549,694 | 111,339,647 | 111,339,647 |
| Fees and commission income | 12,188,476 | 12,188,476 | 12,969,008 | 12,969,008 |
| Fees and commission expenses | - | - | - | - |
| Net Fees and commission income | 12,188,476 | 12,188,476 | 12,969,008 | 12,969,008 |
| Net Interest, fee and commission income | 101,738,170 | 101,738,170 | 124,308,655 | 124,308,655 |
| Net trading income | - | - | - | - |
| Other operating income | 641,512 | 641,512 | 156,520 | 156,520 |
| Total operating income | 102,379,683 | 102,379,683 | 124,465,175 | 124,465,175 |
| Impairment charge/(reversal) for loans and other losses | 31,604,407 | 31,604,407 | 17,574,862 | 17,574,862 |
| Net operating income | 70,775,275 | 70,775,275 | 106,890,313 | 106,890,313 |
| Operating expense | ||||
| Personnel expenses | 69,014,447 | 69,014,447 | 69,534,212 | 69,534,212 |
| Other operating expense | 24,183,862 | 24,183,862 | 20,403,136 | 20,403,136 |
| Depreciation & Amortisation | 1,216,644 | 1,216,644 | 5,229,343 | 5,229,343 |
| Operating profit | (23,639,678) | (23,639,678) | 11,723,622 | 11,723,622 |
| Non operating income | 76,000 | 76,000 | - | - |
| Non operating expenses | - | - | - | - |
| Profit before income tax | (23,563,678) | (23,563,678) | 11,723,622 | 11,723,622 |
| Income Tax Expense | ||||
| Current Tax | - | - | 3,517,087 | 3,517,087 |
| Deferred Tax | - | - | - | - |
| Profit/(loss) for the period | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
Condensed Statement of Comprehensive Income
For the Quarter ended 31th Ashoj 2083
| Profit/(loss) for the period | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Basic earnings per share | (25.67) | 8.94 | ||
| Dituted earnings per share | (25.67) | 8.94 | ||
| Profit attributable to: | ||||
| Equity holders of the Bank | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
| Non-controlling interest | - | - | - | - |
| Total | (23,563,678) | (23,563,678) | 8,206,536 | 8,206,536 |
Ratios as per NRB Directive
Particulars Current year Previous Year corresponding
This Quarter Ending Upto this quarter(YTD) This Quarter Ending Upto this quarter(YTD)
CapiTal fund to RWA 8.40% 8.32%
Non-performing loan (NPL) to totaL loan 21.26% 4.22%
Total Loan loss provision to Total NPL 11.48% 19.46%
Cost of Funds 6.10% 6.61%
Credit to Deposit Ratio 108.89% 108.16%
Base Rate 13.40% 13.44%
Interest Rate Spread 8.90% 8.39%
Emphasis has been laid on providing necessary training and interactions to employees to enhance operational efficiency, increase productivity, and conduct programs more effectively to improve the quality of loans and programs. Additionally, there is a plan to expand financial services to underprivileged families deprived of financial services while making the institution digitalization-friendly.
c) Analytical details regarding events that may affect the institution's inventory, profit, or cash flow based on past experience: Although factors such as unhealthy competition due to the dense presence of microfinance institutions, various activities against microfinance financial institutions, and interest rate ceiling limits set on loan investments may affect operations, the institution remains vigilant about potential impacts from such events and is proactive towards progress. To discourage loan duplication and improve quality, this financial institution has been exchanging credit information in coordination with the Credit Information Bureau.
3. Details Regarding Legal Proceedings:
a) Based on the embezzlement of funds committed by employees at the Kharanitar branch in Nuwakot district and Okhaldhunga branch in Okhaldhunga district, the institution has filed lawsuits against the concerned employees and is continuously proceeding with legal processes to recover the embezzled amounts.
b) No information has been received regarding any lawsuit filed or pending against the promoter or director of this institution for violating prevalent rules or committing criminal offenses.
c) No information has been received regarding any lawsuit filed or pending against any promoter or director for economic crimes.
4. Analysis Regarding Share Trading of Corporate Entity:
a) Since the market price of this institution is determined by open market trading on the stock exchange, management has no comment in this regard.