बैंकको आर्थिक वर्ष २०८२/८३ को वित्तीय विवरणBank's Financial Statements for FY 2082/83
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on September 16, 2026
Statement of Profit or Loss
For the year ended 32 Ashadh 2083 (16 July 2026)
| Amount in NPR | ||
| Particulars Current Year Previous Year | ||
| Interest income | ४,७७४,४७१,५५३ | ५,३८६,०४४,२६० |
| Interest expense | २,३६१,६४२,४०० | ३,३१४,५७४,४३५ |
| Net interest income | २,४१२,८२९,१५३ | २,०७१,४६९,८२५ |
| Fee and commission income | २७६,१०२,०३० | २३५,२११,९५१ |
| Fee and commission expense | १७,९८७,३३१ | २०,५५७,१२५ |
| Net fee and commission income | २५८,११४,६९९ | २१४,६५४,८२६ |
| Net interest, fee and commission income | २,६७०,९४३,८५२ | २,२८६,१२४,६५१ |
| Other operating income | २७५,२८२,७४८ | १७५,०३१,२८० |
| Total operating income | २,९४६,२२६,५९९ | २,४६१,१५५,९३० |
| Impairment charge/(reversal) for loans and other losses | २२७,०६७,९५४ | ३४५,४८०,५०२ |
| Net operating income | २,७१९,१५८,६४५ | २,११५,६७५,४२९ |
| Operating expense - | ||
| Personnel expenses | ९८७,८५१,३२३ | ७४५,१८२,८५३ |
| Other operating expenses | ३४६,५६७,१६१ | ३१३,२८५,१५७ |
| Depreciation & Amortisation | १५९,५६८,२८४ | १७२,७६८,५१० |
| Operating Profit | १,२२५,१७१,८७७ | ८८४,४३८,९०९ |
| Non operating income | २१,८००,०३७ | १,७९२,४४४ |
| Non operating expense | १०३,१७९,६२६ | २१,९९४,१७६ |
| Profit before income tax | १,१४३,७९२,२८८ | ८६४,२३७,१७७ |
Statement of Cash Flows
For the year ended 32 Ashadh 2083 (16 July 2026)
Amount in NPR
Particulars Current Year Previous Year
CASH FLOWS FROM OPERATING ACTIVITIES -
| Interest received | ४,१३२,९०६,०८५ | ४,९००,४०६,०९४ |
| Fees and other income received | ५१३,२२७,२३१ | ३८०,२०८,८७४ |
| Dividend received | - | - |
| Receipts from other operating activities | - | - |
| Interest paid | (२,३४१,९४७,३०७) | (३,३१०,५४१,३३३) |
| Commission and fees paid | (१७,९८७,३३१) | (२०,५५७,१२५) |
| Cash payment to employees | (७४५,५३९,७६२) | (६४२,२७०,५७६) |
| Other expense paid | (४११,२८४,९१७) | (२५१,१६५,६४७) |
| Operating cash flows before changes in operating assets and liabilities | १,१२९,३७३,९९८ | १,०५६,०८०,२८८ |
(Increase)/Decrease in operating assets -
| Due from Nepal Rastra Bank | ४४,४१७,७१६ | (४६२,८८८,७९१) |
| Placement with bank and financial institutions | - | - |
| Other trading assets | - | - |
| Loan and advances to bank and financial institutions | १,७५३,२८७,४३९ | ३४५,५६१,१५३ |
| Loans and advances to customers | (३,४०३,७६८,४३६) | (१,५४९,३६४,४७०) |
| Other assets | (२९४,७३३,७६५) | १२६,५१५,१०६ |
- (१,९००,७९७,०४७) (१,५४०,१७७,००३)
Increase/(Decrease) in operating liabilities -
| Due to bank and financial institutions | (४१८,२८९,१९१) | (३०,१८७,०४३) |
| Due to Nepal Rastra Bank | - | - |
| Deposit from customers | २,२५३,२३१,३६६ | ६४०,३९०,०३४ |
| Borrowings | - | - |
| Other liabilities | - | - |
- १,८३४,९४२,१७५ ६१०,२०२,९९१
| Net cash flow from operating activities before tax paid | १,०६३,५१९,१२७ | १२६,१०६,२७६ |
| Income taxes paid | (३५८,१८६,२६६) | (२५२,२९८,९६०) |
| Net cash flow from operating activities | ७०५,३३२,८६२ | (१२६,१९२,६८३) |
CASH FLOWS FROM INVESTING ACTIVITIES -
| Purchase of investment securities | (१,०९३,५२६,९६०) | (४१८,३१४,३६२) |
| Receipts from sale of investment securities | २११,९६७,२९० | १४२,७३४,२८३ |
| Purchase of property and equipment | (३९४,०६२,०५६) | (२३५,१०८,२३७) |
| Receipt from the sale of property and equipment | १०,०५८,८३३ | ६,३१९,६७६ |
| Purchase of intangible assets | - | - |
| Receipt from the sale of intangible assets | - | - |
| Purchase of investment properties | (१९८,७१८,४८८) | (२३९,९३७,९९६) |
| Receipt from the sale of investment properties | - | - |
| Interest received | ५३७,८८०,१५४ | ५४४,८७३,२१९ |
| Dividend received | ४९,८९८,७५१ | २५,५०७,१२४ |
| Net cash used in investing activities | (८७६,५०२,४७६) | (१७३,९२६,२९४) |
CASH FLOWS FROM FINANCING ACTIVITIES -
| Receipt from issue of debt securities | - | - |
| Repayment of debt securities | - | - |
| Receipt from issue of subordinated liabilities | - | - |
| Repayment of subordinated liabilities | - | - |
| Receipt from issue of shares | - | - |
| Dividends paid | (१९०,५५३,६२६) | (६,५९३,९१७) |
| Interest paid | (६७,८६७,८८६) | (६७,८३६,६१९) |
| Other receipt/payment | - | - |
| Net cash from financing activities | (२५८,४२१,५१२) | (७४,४३०,५३६) |
| Net increase (decrease) in cash and cash equivalents | (४२९,५९१,१२६) | (३७४,५४९,५१३) |
| Cash and cash equivalents at 01 2081 | २,४५४,६४२,७१० | २,८२९,१९२,२२३ |
| Effect of exchange rate fluctuations on cash and cash equivalents held | - | - |
Cash and cash equivalents at 32 Ashadh 2083 (16 July 2026) २,०२५,०५१,५८४ २,४५४,६४२,७१०
Statement of Other Comprehensive Income
For the year ended 32 Ashadh 2083 (16 July 2026)
Amount in NPR
Particulars Current Year Previous Year
Profit for the year ८००,५०५,८५७ ६०६,६७१,७५७
Other comprehensive income -
a) Items that will not be reclassified to profit or loss -
| Gains/(losses) from investments in equity instruments measured at fair value | (१३,४२५,३४१) | ८७,६४४,३९२ |
| Gain/(loss) on revaluation | - | - |
| Actuarial gain/(loss) on defined benefit plans | - | - |
| Income tax relating to above items | ४,०२७,६०२ | (२६,२९३,३१७) |
| Net other comprehensive income that will not be reclassified to profit or loss | (९,३९७,७३९) | ६१,३५१,०७४ |
b) Items that are or may be reclassified to profit or loss -
| Gains/(losses) on cash flow hedge | - | - |
| Exchange gains/(losses) (arising from translating financial assets of foreign operation) | - | - |
| Income tax relating to above items | - | - |
| Reclassification of Profit/Loss | - | - |
| Net other comprehensive income that are or may be reclassified to profit or loss | - | - |
| c) Share of other comprehensive income of associate accounted as per equited method | - | - |
| Other comprehensive income for the period, net of income tax | (९,३९७,७३९) | ६१,३५१,०७४ |
| Total comprehensive income for the year | ७९१,१०८,११९ | ६६८,०२२,८३१ |
Total comprehensive income attributable to: -
| Equity holders of the Bank | ७९१,१०८,११९ | ६६८,०२२,८३१ |
| Non-controlling interest | - | - |
| Total comprehensive income for the year | ७९१,१०८,११९ | ६६८,०२२,८३१ |
Statement of Distributable Profit or Loss
As on 32 Ashadh 2083 (16 July 2026) (As per NRB Regulation)
| Amount in NPR | ||
| Particulars Current Year Previous Year | ||
| Net profit or (loss) as per statement of profit or loss | ८००,५०५,८५७ | ६०६,६७१,७५७ |
| Appropriations: - | ||
| a. General reserve | (१६०,७७६,७२५) | (१२४,७८२,३५९) |
| b. Foreign exchange fluctuation fund | (८०९,३७३) | (११७,५४९) |
| c. Debenture redemption reserve | (१०७,१४२,८५७) | (१०७,१४२,८५७) |
| d. Corporate social responsibility fund | (८,००५,०५९) | (६,०६६,७१८) |
| e. Employees' training fund | (६९५,३१९) | - |
| f. Fair Value Reserve | ३,३७७,७६८ | १७,२४०,०३६ |
| g. Investment Adjustment Reserve | - | - |
| h. Others | - | - |
| Profit or (loss) before regulatory adjustment | ५२६,४५४,२९१ | ३८५,८०२,३१० |
| Regulatory adjustment: - | ||
| a. Interest receivable (-)/previous accrued interest received (+) | (१८,६५०,३४३) | ८९,३७७,४९४ |
| b. Short loan loss provision in accounts (-)/reversal (+) | - | - |
| c. Short provision for possible losses on investment (-)/reversal (+) | - | - |
| d. Short loan loss provision on Non-Banking Assets (-)/reversal (+) | (१००,५२४,४४०) | (८१,२९३,३२९) |
| e. Deferred tax assets recognized (-)/ reversal (+) | (१,८७५,३४०) | (११,७६६,०५३) |
| f. Goodwill recognized (-)/ Impairment of Goodwill (+) | - | - |
| g. Bargain purchase gain recognized (-)/reversal (+) | - | - |
| h. Actuarial loss recognized (-)/reversal (+) | - | - |
| i. Other (+/-) | - | - |
- सभामा भाग लिनका लागि प्रतिनिधि (प्रोक्सी) नियुक्त गर्न चाहने शेयरधनीहरुले यस डेभलपमेन्ट बैंकका संचालक निर्वाचन कार्यविधि निर्देशिका, २०८३ को अनुसूची १ बमोजिमको प्रोक्सी फारम भरी सभा शुरु हुने भनी तोकिएको समय भन्दा कम्तिमा ७२ घण्टा अगावै डेभलपमेन्ट बैंकको केन्द्रीय कार्यालयमा रहेको निर्वाचन अधिकृतको कार्यालयमा दर्ता गरिसक्नु पर्नेछ । संचालक निर्वाचन कार्यविधि निर्देशिका, २०८३ को अनुसूची १ बाहेक अन्य फाराम प्रयोग गरी पेश भएको प्रोक्सीलाई मान्यता दिइने छैन । यसरी नियुक्त गरिएको प्रतिनिधि डेभलपमेन्ट बैंकको शेयरधनी हुनुपर्नेछ । त्यसरी प्रतिनिधि नियुक्त गरिसकेपछि उक्त प्रतिनिधि बदर गरी अर्को प्रतिनिधि मुकरर गरी सभा शुरु हुने भनी तोकिएको समय भन्दा कम्तिमा ७२ घण्टा अगावै यस डेभलपमेन्ट बैंकको केन्द्रीय कार्यालयमा कारोवार समय भित्र दर्ता गरेमा वा आफु स्वयं साधारण सभामा उपस्थित हुन आएमा त्यस्तो शेयरधनीले गरिदिएको अघिल्लो प्रोक्सी स्वतः बदर हुनेछ । कुनै शेयरधनीले एक भन्दा बढी शेयरधनीलाई प्रतिनिधि नियुक्त गरेको रहेछ भने निज स्वयंले अन्य बदर गरी ७२ घण्टा अगावै एउटा कायम गरेको अवस्थामा बाहेक त्यस्ता सबै प्रतिनिधि पत्रहरु स्वतः बदर हुनेछ । प्रतिनिधि मुकरर गर्दा आफ्नो सम्पूर्ण शेयरको प्रतिनिधि (आफू जुन समूहको शेयरधनी हो सोही समूहको कुनै एक शेयरधनीलाई मात्र) एउटै व्यक्तिलाई नियुक्त गर्नुपर्नेछ । कुनै किसिमबाट छुट्याई दिएमा उक्त प्रोक्सी बदर गरिनेछ । यस सम्बन्धमा साधारण सभामा विवाद गर्न पाईने छैन ।
- संयुक्त रुपमा शेयर ग्रहण गर्ने शेयरधनीहरुको हकमा साझेदारहरुद्वारा नियुक्त साझेदारले वा निजले नियुक्त गरेको प्रतिनिधिले र सो बमोजिम नियुक्त हुन नसकेकोमा शेयरधनीहरुको दर्ता किताबमा नाम क्रमानुसार अघि लेखिएको साझेदारले मात्र सभामा भाग लिन, छलफल गर्न र मतदान गर्न पाउनेछ ।
- नाबालक वा मानसिक सन्तुलन ठिक नभएका शेयरधनीको तर्फबाट कम्पनीको शेयरधनी दर्ता किताबमा संरक्षकको रुपमा दर्ता भएको संरक्षकले वा संरक्षकले नियुक्त गरेको प्रतिनिधिले सभामा भाग लिन तथा मतदान गर्न पाउनेछन् ।
- संगठित संस्था वा कम्पनी शेयरधनी भएकोमा त्यस्ता संगठित संस्था वा कम्पनीले मनोनित गरेको प्रतिनिधिले सभामा भाग लिन र मतदान गर्न पाउनेछन् ।
- विविध शीर्षक अन्तर्गत छलफल गर्न चाहने शेयरधनीले छलफल गर्न चाहेको विषय सभा हुनु भन्दा ७ दिन अगावै यस डेभलपमेन्ट बैंकको केन्द्रीय कार्यालय बालुवाटार, काठमाडौँमा लिखित रुपमा जानकारी गराउनुपर्नेछ । यसरी लिखित रुपमा पूर्व जानकारी नगराएको विषयमा सभामा छलफल तथा निर्णय गरिने छैन ।
- शेयरधनी महानुभावहरुको सुविधाको लागि हाजिरी पुस्तिका सभा स्थलमा साधारण सभा हुने दिन विहान ९ बजे देखि नै खुल्ला गरिनेछ । साधारण सभामा भाग लिने प्रत्येक शेयरधनी महानुभावहरुले सभा हुने स्थानमा उपस्थित भई उक्त स्थानमा रहेको हाजिरी पुस्तिकामा दस्तखत गर्नुपर्नेछ ।
- साधारण सभाको काम कारवाहीहरु कम्पनी ऐन, २०६३, बैंक तथा वित्तीय संस्था सम्बन्धी ऐन, २०७३ तथा यस डेभलपमेन्ट बैंकको प्रबन्धपत्र, नियमावली बमोजिम हुनेछन् ।
- शान्ति सुरक्षाका कारण साधारण सभामा उपस्थित हुने शेयरधनी महानुभावहरुलाई यथासक्य झोला/ब्याग नल्याउनुहुन अनुरोध गरिन्छ । सभाको सुरक्षाका लागि खटिएका सुरक्षाकर्मीहरुले शेयरधनी महानुभावहरु लगायत सभाकक्षमा प्रवेश गर्ने सबैको झोला/ब्याग र शरीर जाँच गर्न सक्नेछन् ।
- साधारण सभा सम्बन्धी थप जानकारी यस डेभलपमेन्ट बैंकको केन्द्रीय कार्यालय बालुवाटार, काठमाडौँबाट कार्यालय समय भित्र प्राप्त गर्न सकिनेछ ।
- संस्थापक समूह तथा सर्वसाधारण समूहका शेयरधनीहरुको समूहका शेयरधनीहरुको तर्फबाट सञ्चालक समितिमा प्रतिनिधित्व गर्ने ३/३ जना गरी जम्मा ६ जना सञ्चालकहरुको निर्वाचनका सम्बन्धमा निर्वाचन अधिकृतले तोके बमोजिमको निर्वाचन सम्बन्धी कार्यक्रमको सूचना यस डेभलपमेन्ट बैंकको केन्द्रीय कार्यालय, बालुवाटार, काठमाडौँको सूचना पाटीमा मिति २०८३।०६।१४ गते दिउँसो २ बजे टाँस गरिनेछ र सो को विवरण यस डेभलपमेन्ट बैंकको वेबसाइटमा समेत प्रकाशन गरिनेछ । निर्वाचन सम्बन्धी आवश्यक सम्पूर्ण जानकारी यस डेभलपमेन्ट बैंकको केन्द्रीय कार्यालय, बालुवाटार, काठमाडौँमा रहेको निर्वाचन अधिकृतको कार्यालयबाट प्राप्त गर्न सकिनेछ ।
सञ्चालक समितिको आज्ञाले
कम्पनी सचिव
सांग्रिला डेभलपमेन्ट बैंक लिमिटेडको आ.व. २०८२/०८३ को संक्षिप्त आर्थिक विवरण
कम्पनी ऐन, २०६३ को दफा ८४ को प्रयोजनार्थ
आदरणीय शेयरधनी महानुभावहरु,
यस सांग्रिला डेभलपमेन्ट बैंक लिमिटेडको बाइसौं वार्षिक साधारण सभाको प्रयोजनार्थ बैंकको २०८३ आषाढ मसान्तको वासलात, आर्थिक वर्ष २०८२/०८३ को नाफा नोक्सान हिसाब लगायत बैंकको कारोवारको सिंहावलोकन निम्नानुसार रहेको व्यहोरा यस संक्षिप्त वार्षिक आर्थिक विवरण मार्फत जानकारी गराउँदछौं ।
१) विगत वर्षको कारोवारको सिंहावलोकन
विगत आ.व. २०८१/०८२ तथा आ.व. २०८२/०८३ को यस डेभलपमेन्ट बैंकको प्रमुख वित्तीय झलकहरु वार्षिक रुपमा निम्नानुसार प्रस्तुत गरिएको छ ।
शीर्षक आ.व. २०८२/०८३ आ.व. २०८१/०८२ वृद्धि (ह्रास) %
| चुक्ता पूँजी | ३,७३४,०६८,५०६ | ३,५५६,२५५,७२० |
| सञ्चित मूनाफा, जगेडा तथा कोषहरु | २,५०५,६१३,२७९ | २,०७१,३४५,४३५ |
पूँजी कोषको पर्याप्तता १४.३१% १४.३९% -०.५६%
| कुल सम्पत्ति | ६५,९०९,७३१,४५० | ६३,५३१,४१३,६८३ |
| कुल निक्षेप | ५८,०३४,३१९,०१७ | ५६,१९९,३७६,८४१ |
| कुल कर्जा सापटिहरु | ४६,९२७,०५७,८९१ | ४५,६९२,१६२,६५४ |
| लगानीहरु धितोपत्र तथा शेयर | ११,८४७,६२४,६५३ | १०,९७९,४९०,३२४ |
| खुद व्याज आम्दानी | २,४१२,८२९,१५३ | २,०७१,४६९,८२५ |
| सञ्चालन खर्च | १,४९३,९८६,७६८ | १,२३१,२३६,५१९ |
| खुद मूनाफा | ८००,५०५,८५७ | ६०६,६७१,७५७ |
निष्कृय कर्जा अनुपात ६.९६% ५.५२% १.४४%
समीक्षा अवधि आ.व. २०८२/०८३ मा बैंकको कुल कर्जा सापटी २.६४ प्रतिशततले बढेर रु. ४६,९२७,०५७,८९१ पुगेको छ भने निक्षेप ३.२७ प्रतिशतले वृद्धि भई रु. ५८,०३४,३१९,०१७ पुगेको छ । यस डेभलपमेन्ट बैंकको वासलात आकारमा ३.७४ प्रतिशतले बढेर रु. ६५,९०९,७३१,४५० पुगेको छ । यस अवधिमा यस डेभलपमेन्ट बैंकको खुद मुनाफा रु. ८००,५०५,८५७ भएको छ ।
२) लेखापरीक्षकको मन्तव्य
बैंकको आ.व. २०८२/०८३ को एकीकृत वासलात, एकीकृत नाफा नोक्सान हिसाब तथा सोही अवधिको एकीकृत नगद प्रवाह विवरण लगायतका वित्तीय विवरणहरुमा लेखापरीक्षकबाट नेपाल राष्ट्र बैंक द्वारा जारी निर्देशन तथा सर्वमान्य लेखाका सिद्धान्त अनुसार यथार्थपरक रहेको राय सहितको प्रतिवेदन संलग्न रहेको छ ।
३) आ.व. २०८२/०८३ को संक्षिप्त वित्तीय विवरणः
४) खुलाउनुपर्ने अन्य विवरणहरु
क) संक्षिप्त वार्षिक आर्थिक विवरण, कम्पनीको वार्षिक आर्थिक विवरण र सञ्चालक समितिको प्रतिवेदनको संक्षिप्त विवरण ।
Statement of Changes in Equity For the year ended 32 Ashadh 2083 (16 July 2026)
Figures in NPR
Share Capital General Reserve Exchange Equalization Reserve Regulatory Reserve Fair Value Reserve Revaluation Reserve Retained Earning Other Reserve Total
3,430,971,303 772,005,167 954,538 533,295,155 (1,333,302) - 131,878,334 116,044,492 4,984,375,687
- - - - - - (15,087,312) - (15,087,312)
3,430,971,303 772,005,167 954,538 533,295,155 (1,333,302) - 116,791,022 116,044,492 4,969,288,375
- - - - - - 606,671,757 - 606,671,757
- - - - 61,351,074 - - - 61,351,074
- - - - 61,351,074 - 606,671,757 - 668,022,831
- 121,334,351 - - - - (121,334,351) - -
- 3,448,007 - - - - (3,448,007) - -
- - 117,549 - - - (117,549) - -
- - - - - - (6,066,718) 6,066,718 -
- - - - - - - (3,116,134) (3,116,134)
- - - - (17,240,036) - 17,240,036 - -
- - - 11,766,053 - - (11,766,053) - -
- - - (89,377,494) - - 89,377,494 - -
- - - (1,333,302) - - 1,333,302 - -
- - - 81,293,329 - - (81,293,329) - -
125,284,417 - - - - - (125,284,417) - -
- - - - - - (6,593,917) - (6,593,917)
- - - - - - (107,142,857) 107,142,857 -
125,284,417 124,782,359 117,549 2,348,586 (17,240,036) - (355,096,366) 110,093,441 (9,710,051)
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 368,366,412 226,697,933 5,627,601,154
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 368,366,412 226,697,933 5,627,601,154
- - - - - - 14,184,439 - 14,184,439
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 382,550,852 226,697,933 5,641,785,594
- - - - - - 800,050,857 - 800,050,857
- - - - (9,397,739) - - - (9,397,739)
- - - - (9,397,739) - 800,050,857 - 791,108,119
- 160,101,171 - - - - (160,101,171) - -
- 675,554 - - - - (675,554) - -
- - 809,373 - - - (809,373) - -
- - - - - - (8,005,059) 8,005,059 -
- - - - - - (2,658,301) - (2,658,301)
- - - - - - (695,319) 695,319 -
- - - - (3,377,768) - 3,377,768 - -
- - - 1,875,340 - - (1,875,340) - -
- - - 18,650,343 - - (18,650,343) - -
- - - 10,052,440 - - (10,052,440) - -
177,812,786 - - - - - (177,812,786) - -
- - - - - - (190,553,626) - (190,553,626)
- - - - - - (107,142,857) 107,142,857 -
177,812,786 160,776,725 809,373 121,050,122 (3,377,768) - (763,468,100) 113,184,934 (193,211,927)
3,734,068,506 1,057,564,250 1,881,461 656,693,863 30,002,230 - 419,588,609 339,882,867 6,239,681,785
Statement of Profit or Loss
For the year ended 32 Ashadh 2083 (16 July 2026)
| Amount in NPR | ||
| Particulars Current Year Previous Year | ||
| Interest income | 4,774,471,553 | 5,386,044,260 |
| Interest expense | 2,361,642,400 | 3,314,574,435 |
| Net interest income | 2,412,829,153 | 2,071,469,825 |
| Fee and commission income | 276,102,030 | 235,211,951 |
| Fee and commission expense | 17,987,331 | 20,557,125 |
| Net fee and commission income | 258,114,699 | 214,654,826 |
| Net interest, fee and commission income | 2,670,943,852 | 2,286,124,651 |
| Other operating income | 275,282,748 | 175,031,280 |
| Total operating income | 2,946,226,599 | 2,461,155,930 |
| Impairment charge/(reversal) for loans and other losses | 227,067,954 | 345,480,502 |
| Net operating income | 2,719,158,645 | 2,115,675,429 |
| Operating expense - | ||
| Personnel expenses | 987,851,323 | 745,182,853 |
| Other operating expenses | 346,567,161 | 313,285,157 |
| Depreciation & Amortisation | 159,568,284 | 172,768,510 |
| Operating Profit | 1,225,171,877 | 884,438,909 |
| Non operating income | 21,800,037 | 1,792,444 |
| Non operating expense | 103,179,626 | 21,994,176 |
| Profit before income tax | 1,143,792,288 | 864,237,177 |
Statement of Cash Flows
For the year ended 32 Ashadh 2083 (16 July 2026)
Amount in NPR
Particulars Current Year Previous Year
CASH FLOWS FROM OPERATING ACTIVITIES -
| Interest received | 4,132,906,085 | 4,900,406,094 |
| Fees and other income received | 513,227,231 | 380,208,874 |
| Dividend received | - | - |
| Receipts from other operating activities | - | - |
| Interest paid | (2,341,947,307) | (3,310,541,333) |
| Commission and fees paid | (17,987,331) | (20,557,125) |
| Cash payment to employees | (745,539,762) | (642,270,576) |
| Other expense paid | (411,284,917) | (251,165,647) |
| Operating cash flows before changes in operating assets and liabilities | 1,129,373,998 | 1,056,080,288 |
(Increase)/Decrease in operating assets -
| Due from Nepal Rastra Bank | 44,417,716 | (462,888,791) |
| Placement with bank and financial institutions | - | - |
| Other trading assets | - | - |
| Loan and advances to bank and financial institutions | 1,753,287,439 | 345,561,153 |
| Loans and advances to customers | (3,403,768,436) | (1,549,364,470) |
| Other assets | (294,733,765) | 126,515,106 |
- (1,900,797,047) (1,540,177,003)
Increase/(Decrease) in operating liabilities -
| Due to bank and financial institutions | (418,289,191) | (30,187,043) |
| Due to Nepal Rastra Bank | - | - |
| Deposit from customers | 2,253,231,366 | 640,390,034 |
| Borrowings | - | - |
| Other liabilities | - | - |
- 1,834,942,175 610,202,991
| Net cash flow from operating activities before tax paid | 1,063,519,127 | 126,106,276 |
| Income taxes paid | (358,186,266) | (252,298,960) |
| Net cash flow from operating activities | 705,332,862 | (126,192,683) |
CASH FLOWS FROM INVESTING ACTIVITIES -
| Purchase of investment securities | (1,093,526,960) | (418,314,362) |
| Receipts from sale of investment securities | 211,967,290 | 142,734,283 |
| Purchase of property and equipment | (394,062,056) | (235,108,237) |
| Receipt from the sale of property and equipment | 10,058,833 | 6,319,676 |
| Purchase of intangible assets | - | - |
| Receipt from the sale of intangible assets | - | - |
| Purchase of investment properties | (198,718,488) | (239,937,996) |
| Receipt from the sale of investment properties | - | - |
| Interest received | 537,880,154 | 544,873,219 |
| Dividend received | 49,898,751 | 25,507,124 |
| Net cash used in investing activities | (876,502,476) | (173,926,294) |
CASH FLOWS FROM FINANCING ACTIVITIES -
| Receipt from issue of debt securities | - | - |
| Repayment of debt securities | - | - |
| Receipt from issue of subordinated liabilities | - | - |
| Repayment of subordinated liabilities | - | - |
| Receipt from issue of shares | - | - |
| Dividends paid | (190,553,626) | (6,593,917) |
| Interest paid | (67,867,886) | (67,836,619) |
| Other receipt/payment | - | - |
| Net cash from financing activities | (258,421,512) | (74,430,536) |
| Net increase (decrease) in cash and cash equivalents | (429,591,126) | (374,549,513) |
| Cash and cash equivalents at 01 2081 | 2,454,642,710 | 2,829,192,223 |
| Effect of exchange rate fluctuations on cash and cash equivalents held | - | - |
Cash and cash equivalents at 32 Ashadh 2083 (16 July 2026) 2,025,051,584 2,454,642,710
Statement of Other Comprehensive Income
For the year ended 32 Ashadh 2083 (16 July 2026)
Amount in NPR
Particulars Current Year Previous Year
Profit for the year 800,505,857 606,671,757
Other comprehensive income -
a) Items that will not be reclassified to profit or loss -
| Gains/(losses) from investments in equity instruments measured at fair value | (13,425,341) | 87,644,392 |
| Gain/(loss) on revaluation | - | - |
| Actuarial gain/(loss) on defined benefit plans | - | - |
| Income tax relating to above items | 4,027,602 | (26,293,317) |
| Net other comprehensive income that will not be reclassified to profit or loss | (9,397,739) | 61,351,074 |
b) Items that are or may be reclassified to profit or loss -
| Gains/(losses) on cash flow hedge | - | - |
| Exchange gains/(losses) (arising from translating financial assets of foreign operation) | - | - |
| Income tax relating to above items | - | - |
| Reclassification of Profit/Loss | - | - |
| Net other comprehensive income that are or may be reclassified to profit or loss | - | - |
| c) Share of other comprehensive income of associate accounted as per equited method | - | - |
| Other comprehensive income for the period, net of income tax | (9,397,739) | 61,351,074 |
| Total comprehensive income for the year | 791,108,119 | 668,022,831 |
Total comprehensive income attributable to: -
| Equity holders of the Bank | 791,108,119 | 668,022,831 |
| Non-controlling interest | - | - |
| Total comprehensive income for the year | 791,108,119 | 668,022,831 |
Statement of Distributable Profit or Loss
As on 32 Ashadh 2083 (16 July 2026) (As per NRB Regulation)
| Amount in NPR | ||
| Particulars Current Year Previous Year | ||
| Net profit or (loss) as per statement of profit or loss | 800,505,857 | 606,671,757 |
| Appropriations: - | ||
| a. General reserve | (160,776,725) | (124,782,359) |
| b. Foreign exchange fluctuation fund | (809,373) | (117,549) |
| c. Debenture redemption reserve | (107,142,857) | (107,142,857) |
| d. Corporate social responsibility fund | (8,005,059) | (6,066,718) |
| e. Employees' training fund | (695,319) | - |
| f. Fair Value Reserve | 3,377,768 | 17,240,036 |
| g. Investment Adjustment Reserve | - | - |
| h. Others | - | - |
| Profit or (loss) before regulatory adjustment | 526,454,291 | 385,802,310 |
| Regulatory adjustment: - | ||
| a. Interest receivable (-)/previous accrued interest received (+) | (18,650,343) | 89,377,494 |
| b. Short loan loss provision in accounts (-)/reversal (+) | - | - |
| c. Short provision for possible losses on investment (-)/reversal (+) | - | - |
| d. Short loan loss provision on Non-Banking Assets (-)/reversal (+) | (100,524,440) | (81,293,329) |
| e. Deferred tax assets recognized (-)/ reversal (+) | (1,875,340) | (11,766,053) |
| f. Goodwill recognized (-)/ Impairment of Goodwill (+) | - | - |
| g. Bargain purchase gain recognized (-)/reversal (+) | - | - |
| h. Actuarial loss recognized (-)/reversal (+) | - | - |
| i. Other (+/-) | - | - |
| 4. Shareholders wishing to appoint a proxy to attend the meeting must fill out the proxy form as per Schedule 1 2083 72 1 2083 | 72 | 72 |
5. In the case of joint shareholders, only the partner appointed by the partners or the proxy appointed by them, and failing such appointment, the partner whose name appears first in alphabetical order in the shareholders' register shall be entitled to participate, discuss, and vote in the meeting.
6. In the case of a shareholder who is a minor or of unsound mind, the guardian registered as guardian in the company's shareholder register or the proxy appointed by such guardian shall be entitled to participate and vote in the meeting.
7. In the case of a corporate body or company being a shareholder, the representative nominated by such corporate body or company shall be entitled to participate and vote in the meeting.
8. Shareholders wishing to discuss matters under the 'Miscellaneous' agenda must provide written information regarding the topic of discussion at the Central Office of this Development Bank in Baluwatar, Kathmandu, at least 7 days prior to the date of the meeting. No discussion or decision shall be made in the meeting on matters for which prior written information has not been provided.
9. For the convenience of the shareholders, the attendance register will be opened at the meeting venue from 9:00 AM on the day of the Annual General Meeting. Every shareholder participating in the General Meeting must be present at the meeting venue and sign the attendance register kept at the venue.
10. The proceedings of the General Meeting shall be in accordance with the Companies Act, 2063, Bank and Financial Institutions Act, 2073, and the Memorandum of Association and Articles of Association of this Development Bank.
11. Due to security reasons, shareholders attending the General Meeting are requested not to bring bags/purses as far as possible. Security personnel deployed for the security of the meeting may search the bags/purses and body of everyone entering the meeting hall, including the shareholders.
12. Additional information regarding the General Meeting can be obtained from the Central Office of this Development Bank in Baluwatar, Kathmandu, during office hours.
13. Regarding the election of a total of 6 directors, representing 3/3 directors from the Promoter Group and the Public Group respectively to the Board of Directors, the notice of the election program as determined by the Election Officer will be pasted on the notice board of the Central Office of this Development Bank, Baluwatar, Kathmandu, on 2083/06/14 at 2:00 PM, and the details of the same will also be published on the website of this Development Bank. All necessary information regarding the election can be obtained from the office of the Election Officer located at the Central Office of this Development Bank, Baluwatar, Kathmandu.
By Order of the Board of Directors
Company Secretary
Condensed Financial Statements of Shangri-la Development Bank Limited for the F.Y. 2082/083
For the Purpose of Section 84 of the Companies Act, 2063
Dear Shareholders,
For the purpose of the 22nd Annual General Meeting of this Shangri-la Development Bank Limited, we hereby inform you through this condensed annual financial statement about the overview of the Bank's business, including the Balance Sheet as of Ashad end 2083, and the Profit and Loss Account of the Financial Year 2082/083, which are as follows.
1) Overview of Past Year's Business
The major financial highlights of this Development Bank for the past F.Y. 2081/082 and F.Y. 2082/083 are presented annually as follows.
| Particulars F.Y. 2082/083 F.Y. 2081/082 Growth (Decline) % | ||
| Paid-up Capital | 3,734,068,506 | 3,556,255,720 |
| Retained Earnings, Reserves and Funds | 2,505,613,279 | 2,071,345,435 |
Capital Adequacy Ratio 14.31% 14.39% -0.56%
| Total Assets | 65,909,731,450 | 63,531,413,683 |
| Total Deposits | 58,034,319,017 | 56,199,376,841 |
| Total Loans and Advances | 46,927,057,891 | 45,692,162,654 |
| Investments in Securities and Shares | 11,847,624,653 | 10,979,490,324 |
| Net Interest Income | 2,412,829,153 | 2,071,469,825 |
| Operating Expenses | 1,493,986,768 | 1,231,236,519 |
| Net Profit | 800,505,857 | 606,671,757 |
Non-Performing Loan (NPL) Ratio 6.96% 5.52% 1.44%
During the review period of F.Y. 2082/083, the Bank's total loans and advances increased by 2.64 percent to reach Rs. 46,927,057,891, while deposits increased by 3.27 percent to reach Rs. 58,034,319,017. The balance sheet size of this Development Bank increased by 3.74 percent to reach Rs. 65,909,731,450. During this period, the net profit of this Development Bank stood at Rs. 800,505,857.
2) Auditor's Report
The auditor's report is attached with the opinion that the financial statements, including the consolidated Balance Sheet, consolidated Profit and Loss Account, and consolidated Cash Flow Statement for the F.Y. 2082/083 of the Bank, are realistic in accordance with the directives issued by Nepal Rastra Bank and generally accepted accounting principles.
3) Condensed Financial Statements of F.Y. 2082/083:
4) Other Disclosures Required
A) Condensed Annual Financial Statements, Annual Financial Statements of the Company, and Condensed Report of the Board of Directors.
Statement of Changes in Equity For the year ended 32 Ashadh 2083 (16 July 2026)
Figures in NPR
Share Capital General Reserve Exchange Equalization Reserve Regulatory Reserve Fair Value Reserve Revaluation Reserve Retained Earning Other Reserve Total
3,430,971,303 772,005,167 954,538 533,295,155 (1,333,302) - 131,878,334 116,044,492 4,984,375,687
- - - - - - (15,087,312) - (15,087,312)
3,430,971,303 772,005,167 954,538 533,295,155 (1,333,302) - 116,791,022 116,044,492 4,969,288,375
- - - - - - 606,671,757 - 606,671,757
- - - - 61,351,074 - - - 61,351,074
- - - - 61,351,074 - 606,671,757 - 668,022,831
- 121,334,351 - - - - (121,334,351) - -
- 3,448,007 - - - - (3,448,007) - -
- - 117,549 - - - (117,549) - -
- - - - - - (6,066,718) 6,066,718 -
- - - - - - - (3,116,134) (3,116,134)
- - - - (17,240,036) - 17,240,036 - -
- - - 11,766,053 - - (11,766,053) - -
- - - (89,377,494) - - 89,377,494 - -
- - - (1,333,302) - - 1,333,302 - -
- - - 81,293,329 - - (81,293,329) - -
125,284,417 - - - - - (125,284,417) - -
- - - - - - (6,593,917) - (6,593,917)
- - - - - - (107,142,857) 107,142,857 -
125,284,417 124,782,359 117,549 2,348,586 (17,240,036) - (355,096,366) 110,093,441 (9,710,051)
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 368,366,412 226,697,933 5,627,601,154
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 368,366,412 226,697,933 5,627,601,154
- - - - - - 14,184,439 - 14,184,439
3,556,255,220 896,787,525 1,072,088 535,643,741 42,777,736 - 382,550,852 226,697,933 5,641,785,594
- - - - - - 800,050,857 - 800,050,857
- - - - (9,397,739) - - - (9,397,739)
- - - - (9,397,739) - 800,050,857 - 791,108,119
- 160,101,171 - - - - (160,101,171) - -
- 675,554 - - - - (675,554) - -
- - 809,373 - - - (809,373) - -
- - - - - - (8,005,059) 8,005,059 -
- - - - - - (2,658,301) - (2,658,301)
- - - - - - (695,319) 695,319 -
- - - - (3,377,768) - 3,377,768 - -
- - - 1,875,340 - - (1,875,340) - -
- - - 18,650,343 - - (18,650,343) - -
- - - 10,052,440 - - (10,052,440) - -
177,812,786 - - - - - (177,812,786) - -
- - - - - - (190,553,626) - (190,553,626)
- - - - - - (107,142,857) 107,142,857 -
177,812,786 160,776,725 809,373 121,050,122 (3,377,768) - (763,468,100) 113,184,934 (193,211,927)
3,734,068,506 1,057,564,250 1,881,461 656,693,863 30,002,230 - 419,588,609 339,882,867 6,239,681,785