बैंकको आषाढ ३२, २०८३ को त्रैमासिक वित्तीय विवरण र एनआरबी निर्देशन अनुसारको अनुपातBank's Quarterly Financial Statement and NRB Directive Ratios for Ashadh 32, 2083
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on July 31, 2026
| Net fee and commission income | 12,996,025 | 42,375,923 | 14,440,769 | 42,425,644 |
| Net interest, fee and commission income | 92,776,740 | 275,801,859 | 74,881,288 | 276,959,693 |
Net trading income - - - -
| Other operating income | 692,921 | 2,031,054 | 7,371,408 | 8,836,887 |
| Total operating income | 93,469,661 | 277,832,914 | 82,252,696 | 285,796,581 |
| Impairment charge/(reversal) for loans and other losses | (114,046,591) | (196,908,432) | (130,033,950) | (40,809,001) |
| Net operating income | 207,516,252 | 474,741,345 | 212,286,646 | 326,605,581 |
Operating expense
| Personnel expenses | 46,119,348 | 136,958,204 | 58,036,824 | 136,609,959 |
| Other operating expenses | (5,689,004) | 77,634,874 | 4,486,831 | 58,263,453 |
| Depreciation and amortization | 3,224,006 | 12,182,366 | 15,092,490 | 24,873,572 |
| Operating Profit | 163,861,902 | 247,965,901 | 134,670,500 | 106,858,598 |
| Non operating income | (201,419) | 15,682 | (14,062) | - |
| Non operating expense | 33,018,884 | 33,018,884 | 5,845,755 | 5,845,755 |
| Profit before income tax | 130,641,599 | 214,962,699 | 128,810,683 | 101,012,843 |
Income tax expense
| Current Tax | 39,192,480 | 64,488,810 | - | - |
| Deferred Tax | - | - | 20,192,295 | 20,192,295 |
| Profit for the period | 91,449,119 | 150,473,889 | 108,618,389 | 80,820,548 |
Condensed Statement of Comprehensive Income
For the Quarter ended Ashadh 32, 2083
Amount in NPR
Particulars Current Year Previous Year Corresponding
This Quarter Upto This Quarter(YTD) This Quarter Upto This Quarter(YTD)
| Profit or Loss for the period | 91,449,119 | 150,473,889 | 108,618,389 | 80,820,548 |
| Other comprehensive income for the period, net of income tax | 18,650,286 | 17,474,638 | (1,950,600) | 104,340 |
| Total comprehensive income for the period | 110,099,405 | 167,948,528 | 106,667,788 | 80,924,888 |
Profit attributable to:
Equity holders of the Bank 110,099,405 167,948,528 106,667,788 80,924,888
Non-controlling interest - - - -
Total 110,099,405 167,948,528 106,667,788 80,924,888
Earnings per share
| Basic earnings per share | 18.04 | 9.69 |
| Annualized basic earnings per share | 18.04 | 9.69 |
| Diluted earnings per share | 18.04 | 9.69 |
Ratios as per NRB Directive
Particulars Current Year Previous Year Corresponding
Upto This Quarter(YTD) Upto This Quarter(YTD)
Capital fund to RWA 11.29% 8.29%
Tier 1 Capital to RWA 7.26% 5.20%
Return on Equity (Annualised) 20.80% 14.57%
Return on Assets (Annualised) 1.49% 0.95%
Non-performing loan (NPL) to total loan 6.15% 10.65%
Non-performing loan (NPL) to total loan-As per NRB 7.68% 10.65%
Net Non-performing loan to Total loan (Net NPL) 2.15% 1.71%
Total loan loss provision to total NPL 89.46% 96.54%
Cost of funds 3.70% 4.30%
Credit to deposit ratio 67.63% 79.01%
Base rate 5.85% 6.47%
Interest rate spread 4.20% 4.03%
विश्वभर फैलिएको कोभिडको हालसम्म रहेको प्रभाव, देशको आर्थिक गतिविधिहरुको अवस्था, लामो समयदेखिको बजार तरलतामा अभाव, बैंकिङ्ग क्षेत्रमा बढ्दो प्रतिस्पर्धा, उत्पादनशील क्षेत्रमा कम लगानी हुनु, रुस र युक्रेन बिचको युद्धका कारण हुन गएको विश्वव्यापी मुद्रास्फीती साथै नेपाली मुद्राको अवमूल्यन, उत्पादनको मागमा आएको कमी, उद्योगको उत्पादनमा आएको कमी, रोजगारीको अवसरमा आएको कमी आदि कारणले ग्राहकहरुको आम्दानी/कर्जा तिर्न सक्ने क्षमतामा ह्रास आएका कारण बैंकको कर्जा असुलीमा असर गरेको भएता पनि यस त्रैमासमा खराब कर्जाको अंशमा केही कमी आएको छ । तथापी यो नियमाकीय सिमा भित्र आइनसकेको अवस्था रहेको छ ।
ग) विगतको अनुभवबाट यस बैंकको बैंक मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि यस त्रैमासिक अवधिमा भएको छैन ।
२. कानूनी कार्यवाही सम्बन्धी विवरण :
क) यस त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्धमा कुनै मुद्दा दायर भएको जानकारीमा छैन ।
ख) यस त्रैमासिक अवधिमा बैंकको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकका विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।
ग) यस त्रैमासिक अवधिमा बैंकको संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।
४. संस्थाको शेयर कारोबार सम्बन्धी विवरण :
क) शेयरको मूल्य तथा कारोबार धितोपत्र बजारको नीति नियम बमोजिम खुल्ला बजारले निर्धारण गर्ने हुँदा यस बैंकको व्यवस्थापन शेयरको मूल्य तथा कारोबार प्रति तटस्थ छ र प्रचलित कानून बमोजिम उपलब्ध गराउनु पर्ने सूचना बैंकले उपलब्ध गराएको छ ।
ख) यस त्रैमासिक अवधिमा बैंकको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्याको विवरण देहाय बमोजिम रहेको छ ।
अधिकतम मूल्य रु.१,०१५.०० कुल कारोबार भएको दिन ६४
न्यूनतम मूल्य रु.७२०.०० कुल कारोबार शेयर संख्या कित्ता २५,६४,४३१
अन्तिम मूल्य रु.७३०.१० कुल कारोबार संख्या १७,३५६
(नेपाल स्टक एक्सचेन्जको वेवसाईट www.nepalstock.com बमोजिम)
५. समस्या तथा चुनौती :
आन्तरिक
कर्मचारी तथा सञ्चालन खर्चमा भएको वृद्धि, दक्ष कर्मचारीको निरन्तरता, कर्मचारी दक्षता अभिवृद्धि साथै कर्जाको वक्यौता असुलीमा समस्या आदि रहेका छन् ।
बाह्य
विश्वभर फैलिएको कोभिडको हालसम्म रहेको प्रभाव, देशको आर्थिक गतिविधिहरुको अवस्था, लामो समयदेखिको बजार तरलतामा अभाव, बैंकिङ्ग क्षेत्रमा बढ्दो प्रतिस्पर्धा, उत्पादनशील क्षेत्रमा कम लगानी हुनु, रुस र युक्रेन बिचको युद्धका कारण हुन गएको विश्वव्यापी मुद्रास्फीती साथै नेपाली मुद्राको अवमूल्यन, उत्पादनको मागमा आएको कमी, उद्योगको उत्पादनमा आएको कमी, रोजगारीको अवसरमा आएको कमी आदि कारणले कर्जाको असुलीमा पर्न सक्ने थप प्रभाव आदि समस्याका रुपमा रहेका छन् ।
रणनीति
आवश्यकता र औचित्यका आधारमा खर्च गर्ने, कर्मचारीको दिगोपनकालागि समयानुकूल धान्न सक्ने गरी सुविधा उपलब्ध गराउने, कर्मचारीलाई आधुनिक बैंकिङ्ग प्रणाली एवं प्रविधि संग अभ्यस्त गराउने, आन्तरिक नियन्त्रण प्रणालीलाई सुदृढ पार्ने, आधुनिक बैंकिङ्ग प्रविधिको सुरक्षित तथा अधिकतम प्रयोग गर्ने, कर्जाको सावा तथा ब्याज वक्यौता असुली गरि निष्कृय कर्जाको स्तरलाई ५ प्रतिशत भन्दा न्यून कायम गर्ने तथा बाह्य चुनौतीका कारण उत्पन्न हुन सक्ने जोखिमको पूर्वानुमान गरी समाधानकालागि आवश्यक रणनीति तयार गरी कार्यान्वयन गर्दै जाने रणनीति बैंकले अंगिकार गरेको छ ।
६. संस्थागत सुशासन :
यस बैंकबाट नेपाल राष्ट्र बैंकबाट जारी गरिएको संस्थागत सुशासन सम्बन्धी व्यवस्थाको प्रभावकारी पालना भएको छ । साथै आफ्ना शेयरधनी, निक्षेपकर्ता, कर्जा ग्राहक तथा सरोकारवालाको हित संरक्षण गर्नका लागि बैंक सदैव प्रतिवद्ध रहेको छ ।
७. सत्य, तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सु-सूचित गर्न तथा निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
| Net fee and commission income | 12,996,025 | 42,375,923 | 14,440,769 | 42,425,644 |
| Net interest, fee and commission income | 92,776,740 | 275,801,859 | 74,881,288 | 276,959,693 |
Net trading income - - - -
| Other operating income | 692,921 | 2,031,054 | 7,371,408 | 8,836,887 |
| Total operating income | 93,469,661 | 277,832,914 | 82,252,696 | 285,796,581 |
| Impairment charge/(reversal) for loans and other losses | (114,046,591) | (196,908,432) | (130,033,950) | (40,809,001) |
| Net operating income | 207,516,252 | 474,741,345 | 212,286,646 | 326,605,581 |
Operating expense
| Personnel expenses | 46,119,348 | 136,958,204 | 58,036,824 | 136,609,959 |
| Other operating expenses | (5,689,004) | 77,634,874 | 4,486,831 | 58,263,453 |
| Depreciation and amortization | 3,224,006 | 12,182,366 | 15,092,490 | 24,873,572 |
| Operating Profit | 163,861,902 | 247,965,901 | 134,670,500 | 106,858,598 |
| Non operating income | (201,419) | 15,682 | (14,062) | - |
| Non operating expense | 33,018,884 | 33,018,884 | 5,845,755 | 5,845,755 |
| Profit before income tax | 130,641,599 | 214,962,699 | 128,810,683 | 101,012,843 |
Income tax expense
| Current Tax | 39,192,480 | 64,488,810 | - | - |
| Deferred Tax | - | - | 20,192,295 | 20,192,295 |
| Profit for the period | 91,449,119 | 150,473,889 | 108,618,389 | 80,820,548 |
Condensed Statement of Comprehensive Income
For the Quarter ended Ashadh 32, 2083
Amount in NPR
Particulars Current Year Previous Year Corresponding
This Quarter Upto This Quarter(YTD) This Quarter Upto This Quarter(YTD)
| Profit or Loss for the period | 91,449,119 | 150,473,889 | 108,618,389 | 80,820,548 |
| Other comprehensive income for the period, net of income tax | 18,650,286 | 17,474,638 | (1,950,600) | 104,340 |
| Total comprehensive income for the period | 110,099,405 | 167,948,528 | 106,667,788 | 80,924,888 |
Profit attributable to:
Equity holders of the Bank 110,099,405 167,948,528 106,667,788 80,924,888
Non-controlling interest - - - -
Total 110,099,405 167,948,528 106,667,788 80,924,888
Earnings per share
| Basic earnings per share | 18.04 | 9.69 |
| Annualized basic earnings per share | 18.04 | 9.69 |
| Diluted earnings per share | 18.04 | 9.69 |
Ratios as per NRB Directive
Particulars Current Year Previous Year Corresponding
Upto This Quarter(YTD) Upto This Quarter(YTD)
Capital fund to RWA 11.29% 8.29%
Tier 1 Capital to RWA 7.26% 5.20%
Return on Equity (Annualised) 20.80% 14.57%
Return on Assets (Annualised) 1.49% 0.95%
Non-performing loan (NPL) to total loan 6.15% 10.65%
Non-performing loan (NPL) to total loan-As per NRB 7.68% 10.65%
Net Non-performing loan to Total loan (Net NPL) 2.15% 1.71%
Total loan loss provision to total NPL 89.46% 96.54%
Cost of funds 3.70% 4.30%
Credit to deposit ratio 67.63% 79.01%
Base rate 5.85% 6.47%
Interest rate spread 4.20% 4.03%
The ongoing impact of COVID-19 worldwide, the state of the country's economic activities, prolonged lack of market liquidity, increasing competition in the banking sector, low investment in productive sectors, global inflation caused by the Russia-Ukraine war, devaluation of Nepali currency, reduced demand for production, decreased industrial output, and reduced employment opportunities have all contributed to a decline in customers' income/ability to repay loans, affecting the bank's loan recovery. However, the proportion of bad loans has decreased in this quarter and remains within regulatory limits.
g) Based on past experience, no events or situations that could significantly affect the bank's cash balance, profit, or cash flow have occurred during this quarter.
2. Details Regarding Legal Proceedings:
a) There is no information about any lawsuit filed by or against the organized institution during this quarter.
b) There is no information about any lawsuit filed by or against the bank's founders or directors, or any lawsuit filed against them for violating prevailing rules or committing criminal offenses during this quarter.
c) There is no information about any lawsuit filed against the bank's founders or directors for committing financial crimes during this quarter.
4. Details Regarding the Institution's Share Transactions:
a) As the share price and transactions are determined by the open market according to the policies and rules of the stock exchange, the bank's management is neutral regarding the share price and transactions, and the bank has provided information as required by prevailing law.
b) The details of the maximum, minimum, and closing prices, total trading days, and total number of shares traded for the bank's shares during this quarter are as follows:
Maximum Price रु.1,015.00 Total Trading Days 64
Minimum Price रु.720.00 Total Traded Shares 25,64,431
Closing Price रु.730.10 Total Transactions 17,356
(As per Nepal Stock Exchange website www.nepalstock.com)
5. Problems and Challenges:
Internal
Increased staff and operating costs, lack of skilled staff, issues in loan recovery, etc.
External
The ongoing impact of COVID-19 worldwide, the state of the country's economic activities, prolonged lack of market liquidity, increasing competition in the banking sector, low investment in productive sectors, global inflation caused by the Russia-Ukraine war, devaluation of Nepali currency, reduced demand for production, decreased industrial output, and reduced employment opportunities are among the problems that could further affect loan recovery.
Strategy
The bank has adopted a strategy to manage expenses based on necessity and justification, provide timely and sustainable facilities for staff retention, train staff in modern banking systems and technology, strengthen internal control systems, ensure safe and maximum use of modern banking technology, recover principal and interest on bad loans to keep the level of non-performing loans below 5 percent, and prepare and implement necessary strategies to forecast and resolve risks arising from external challenges.
6. Institutional Governance:
The institutional governance arrangements issued by Nepal Rastra Bank have been effectively complied with by this bank. Furthermore, the bank is always committed to protecting the interests of its shareholders, depositors, loan customers, and stakeholders.
7. Declaration by the Chief Executive Regarding Truth and Fact:
As of today's date, I personally take responsibility for the accuracy of the information and details mentioned in this report. I also declare that, to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no details, information, or data necessary to inform investors and enable them to make decisions have been concealed.