आर्थिक वर्ष २०८२/८३ को चौथो त्रैमासिकको संक्षिप्त वित्तीय विवरणCondensed Financial Position: Fourth Quarter FY 2025/26

Interim Financial Statement

As on Fourth Quarter (16th July 2026)

Condensed Consolidated Statement of Financial Position

As on Fourth Quarter (16th July 2026) of the Fiscal Year 2025/26

Particulars Group_This_Quarter_Ending Group_Immediate_Previous_Year_Ending Bank_This_Quarter_Ending Bank_Immediate_Previous_Year_Ending
Assets
Cash and Cash Equivalents	15,460,681,178	35,734,760,503	15,242,540,258
Due from Nepal Rastra Bank	23,605,802,569	21,339,804,952	23,605,802,569
Placement with Bank and Financial Institutions	32,144,836,099	13,387,665,129	32,144,836,099
Derivative Financial Instruments	4,192,861,334	1,176,104,630	4,192,861,334
Other Trading Assets -	-	-	-
Loans and Advances to BFIs	13,980,678,771	14,153,339,391	13,980,678,771
Loans and Advances to Customers	270,922,251,964	260,322,398,319	270,922,251,964
Investment Securities	115,187,024,876	80,511,938,582	114,417,301,052
Current Tax Assets	917,957,984	540,217,320	909,443,209
Investment in Subsidiaries	-	-	600,000,000
Investment in Associates	596,314,108	1,431,127,503	42,994,596
Investment Property	2,257,536,064	2,538,824,508	2,257,536,064
Property and Equipment	2,492,737,353	2,701,876,978	2,451,390,440
Goodwill and Intangible Assets	194,286,343	188,977,866	191,522,212
Deferred Tax Assets	978,289,647	1,093,571,769	978,289,647
Other Assets	9,151,202,372	7,514,136,863	8,397,263,030
Total Assets	492,082,460,660	442,634,744,312	490,334,711,245
Liabilities
Due to Bank and Financial Institutions	14,118,171,557	11,008,829,728	14,200,428,239
Due to Nepal Rastra Bank	1,530,000,000	3,895,761,000	1,530,000,000
Derivative Financial Instruments	4,200,935,694	1,168,560,453	4,200,935,694
Deposits from Customers	402,736,207,787	364,639,161,514	402,736,207,787

Borrowings - 1,380,591,727 - 1,3?

Current Tax Liabilities -	-	-	-
Provisions	4,646,392	3,100,000	4,646,392
Deferred Tax Liabilities -	-	-	-
Other Liabilities	10,001,613,000	8,825,072,304	8,884,280,838
Debt Securities Issued	13,984,141,134	13,981,837,110	13,984,141,134
Subordinated Liabilities -	-	-	-
Total Liabilities	446,575,715,564	404,902,913,835	445,540,640,084
Equity
Share Capital	26,225,861,340	26,225,861,340	26,225,861,340
Share Premium -	-	-	-
Retained Earnings	1,455,988,835	(3,269,598,783)	791,661,684
Reserves	17,824,894,921	14,775,567,920	17,776,548,137
Total Equity Attributable to Equity Holders	45,506,745,096	37,731,830,477	44,794,071,161
Non-Controlling Interest -	-	-	-
Total Equity	45,506,745,096	37,731,830,477	44,794,071,161

Statement of Distributable Profit or Loss

For the Quarter end of Ashad 2083 (As per NRB Regulation)

Amount in NPR

Particulars Bank Current Year Upto this Qtr YTD Bank Previous Year Corresponding Qtr YTD

Net profit or (loss) as per statement of profit or loss	7,387,197,909	1,819,698,647
Appropriations:
a. General reserve	(1,477,439,582)	(363,939,729)
b. Foreign exchange fluctuation fund	(3,508,632)	15,660,146
c. Capital redemption reserve	(1,041,666,667)	(1,041,666,667)
d. Corporate social responsibility fund	(63,050,515)	(1,577,596)
e. Employees' training fund	(12,965,404)	(42,190,348)
f. Other Reserve (Capital Adjustment Reserve)	-	17,927,030
g. Other (Fair Value reserve)	119,515,103	(2,985,985)
Profit or (loss) before regulatory adjustment	4,908,082,213	400,925,498
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)	(364,197,329)	2,205,472,502
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 (+)	139,997,258	(76,126,630)
e. Deferred tax assets recognised (-)/ reversal (+)	39,808,572	(1,152,418,893)
f. Goodwill recognised (-)/ impairment of Goodwill (+)	-	-
g. Bargain purchase gain recognised (-)/reversal (+)	-	-
h. Actuarial loss recognised (-)/reversal (+)	(30,918,997)	66,176,896
i. Other (+/-) Interest Capialization	(51,583,320)	(50,036,059)
Net Profit for the quarter ended Asadh 2083	4,641,188,399	1,393,993,314
Opening Retained Earnings as on Shrawan 2082	(3,849,526,718)	(5,367,424,480)

Adjustment: - 123,904,448

Distribution:
Bonus Shares Issued	-	-
Cash Dividend Paid	-	-
Total Distributable Profit or (Loss) as on quarter ended Asadh 2083	791,661,681	(3,849,526,718)
Annualised Distributable Profit/Loss per share	3.02	-

Ratios as per NRB Directives

Particulars Group This Quarter Group Upto this Quarter (YTD) Group Previous Year Corresponding This Quarter Group Previous Year Corresponding Upto this Quarter (YTD) Bank This Quarter Bank Upto this Quarter (YTD) Bank Previous Year Corresponding This Quarter Bank Previous Year Corresponding Upto this Quarter (YTD)

Tier 1 Capital to RWA - 9.92% - 8.51% - 9.92% - 8.51%

CET 1 Capital to RWA - 9.92% - 8.51% - 9.92% - 8.51%

Capital fund to RWA	-	-	-	-
Non-Performing Loan (NPL) to Total Loan	-	-	-	-
Net Non-Performing Loan to Total Loan	-	-	-	-
Total loan loss provision to Total NPL	-	-	-	-
Cost of Funds 3.67%	-	-	-	-
Credit to Deposit Ratio 77.14%	-	-	-	-
Base Rate (FTM) 5.08%	-	-	-	-

Condensed Consolidated Statement of Profit or Loss

For the Fourth Quarter Ended (16th July 2026) of the Fiscal Year 2025/26

Particulars Group Current Year This Quarter Group Current Year Upto this Quarter (YTD) Group Previous Year This Quarter Group Previous Year Upto this Quarter (YTD) Bank Current Year This Quarter Bank Current Year Upto this Quarter (YTD) Bank Previous Year This Quarter

Interest income	6,886,578,621	28,477,808,104	8,586,311,343	32,387,486,464	6,881,234,371	28,459,535,789	8,581,611,323
Interest expense	4,170,373,698	16,446,437,739	4,856,615,512	20,735,639,930	4,170,373,698	16,446,452,190	4,856,615,512
Net interest income	2,716,204,924	12,031,370,366	3,729,695,831	11,651,846,534	2,710,860,674	12,013,083,599	3,724,995,811
Fee and commission income	867,794,309	3,397,031,802	864,104,998	3,033,276,978	867,794,309	3,397,031,802	864,104,998
Fee and commission expense	91,079,508	348,166,994	119,409,860	371,656,093	91,079,508	348,166,994	119,409,860
Net fee and commission income	776,714,801	3,048,864,808	744,695,138	2,661,620,885	776,714,801	3,048,864,808	744,695,138
Net interest, fee and commission Income	3,492,919,725	15,080,235,174	4,474,390,969	14,313,467,419	3,487,575,475	15,061,948,407	4,469,690,949
Net trading income	320,260,895	880,162,787	197,527,434	453,177,356	320,260,895	880,162,787	197,527,434
Other operating income	(308,187,561)	818,883,191	(374,932,486)	762,174,548	(262,479,823)	416,321,060	30,877,486
Total operating income	3,504,993,058	16,779,281,151	4,296,985,917	15,528,819,323	3,545,356,546	16,358,432,254	4,698,095,869
Impairment charge/ (reversal) for Loans and other losses	(3,006,867,824)	(1,439,965,062)	(1,715,751,454)	3,451,421,338	(3,006,867,824)	(1,439,965,062)	(1,715,751,454)
Net operating income	6,511,860,882	18,219,246,214	6,012,737,371	12,077,397,985	6,552,224,370	17,798,397,316	6,413,847,323
Operating expense
Personnel expenses	1,393,977,631	4,961,130,602	1,190,804,097	4,370,466,776	1,386,548,477	4,892,098,681	1,173,256,516
Other operating expenses	316,074,905	1,084,835,729	325,903,560	1,120,443,540	301,693,951	1,002,746,943	310,774,713
Depreciation & Amortization	140,003,620	679,624,261	209,344,933	805,715,109	133,419,655	668,025,772	201,019,464
Operating Profit	4,661,804,725	11,493,655,622	4,286,684,781	5,780,772,559	4,730,562,287	11,235,525,921	4,728,796,630
Non-operating income	119,747,458	187,486,358	42,527,648	73,368,067	119,747,458	187,486,358	42,527,648
Non-operating expense	953,183,173	1,070,130,344	290,112,268	425,943,542	953,183,173	1,070,130,344	290,112,268
Profit before income tax	3,828,369,011	10,611,011,637	4,039,100,160	5,428,197,084	3,897,126,573	10,352,881,936	4,481,212,010
Income Tax expense	665,926,721	3,018,028,529	2,962,248,067	3,459,461,483	687,977,073	2,965,684,027	2,947,336,427
Current Tax	674,616,676	2,951,903,988	4,116,298,904	4,617,498,372	665,296,019	2,924,595,747	4,099,755,320
Deferred Tax	(8,689,955)	66,124,541	(1,154,050,837)	(1,158,036,889)	22,681,054	41,088,280	(1,152,418,893)
Profit/(loss) for the period	3,162,442,290	7,592,983,108	1,076,852,094	1,968,735,600	3,209,149,499	7,387,197,909	1,533,875,583

Condensed Consolidated Statement of Comprehensive income

Profit/(loss) for the period	3,162,442,290	7,592,983,108	1,076,852,094	1,968,735,600	3,209,149,499	7,387,197,909	1,533,875,583
Other Comprehensive income	(109,295,074)	172,357,007	232,483,343	399,721,317	(109,295,074)	170,625,698	229,020,725
Total Comprehensive income for the period	3,053,147,216	7,765,340,114	1,309,335,437	2,368,456,918	3,099,854,425	7,557,823,607	1,762,896,308
Basic earnings per share	-	28.95	-	7.51	-	28.17	-
Diluted earnings per share	-	28.95	-	7.51	-	28.17	-
Profit attributable to:
Equity holders of the Bank	3,053,147,216	7,765,340,114	1,309,335,437	2,368,456,918	3,099,854,425	7,557,823,607	1,762,896,308
Non-controlling interest	-	-	-	-	-	-	-

Interest Rate Spread 3.11% 3.59% 3.11% 3.59%

Return on Equity 16.49% 4.90% 16.49% 4.90%

Return on Assets 1.51% 0.41% 1.51% 0.41%

Notes to the Interim Financial Statements

१. Above figures are prepared in accordance with Nepal Financial Reporting Standards, Nepal Accounting Standard as issued by the Institute of Chartered Accountants of Nepal; subject to change upon otherwise directions of Statutory Auditor and Regulatory Authorities.

२. Group represents the Bank and its wholly owned subsidiary Kumari Capital Ltd and KBL Securities Ltd; National Laghubitta Bittiya Sanstha Limited, First Microfinance Laghu Bitta Bittiya Sanstha Ltd as Associates.

३. The NFRS reporting has been complied by adopting appropriate accounting judgment, those having potential material impact on the financial statements and had made appropriate judgment in making accounting estimates.

४. The Bank has adopted the Expected Credit Loss (ECL) model under NFRS 9. Consequently, recognition of interest income is based on the Guidance Note on Interest Income Recognition (2025) issued by the NRB.

५. The Bank recognizes impairment allowances on credit exposures pursuant to the regulatory backstop in NFRS 9 – Expected Credit Loss Related Guideline, 2024 is calculated as the higher of: (i) Total Expected Credit Loss (ECL) under NFRS 9; and (ii) Existing regulatory provisions under NRB Directives No. 2

६. Loan Administration Fees that are integral part of effective interest rate (EIR) is treated immaterial and not considered while calculating the Effective Interest Rate.

७. Personnel Expenses include employment bonus provision calculated at 10 percent of profit and amortization of prepayment amount of subsidized loans provided to the employees of the bank.

८. Previous figures have been regrouped and restated wherever necessary.

९. The detail Interim report has been published in the Bank's website www.kumaribank.com.

Publication of Information as Required by Securities Registration and Issuance Regulation 2073 (Related to Sub Rule (1) of Rule 26)

१. Major Financial Indicators (annualized fig.)

1. Earnings per Share = 28.17
2. Market Price per Share = Rs.210
3. Price Earnings Ratio (P/E ratio) = 7.45
4. Net Worth per Share = Rs.170.80
5. Liquidity Ratio = 39.82

२. Management Analysis:

• The bank is focusing on cost management, diversified investments, technological upgradation, optimum utilization of resources, recoveries of it's risk assets and automation of work.

३. Details Regarding Legal Actions

a. Case filed by or to Kumari Bank Ltd. during the quarter –

• Apart from the case related to credit recovery in the normal course of business operation, no other cases were file by or to Kumari Bank Ltd. during the quarter.

b. Case filed by or against the promoter or director of Kumari Bank Ltd. regarding disobedience of prevailing law or commission of criminal offence –

• No such information has been received

c. Case filed against any Promoter or Director of Kumari Bank Ltd. regarding commission of financial crime –

• No such information has been received

४. Analysis of Share Transaction of Organized Institutions

a. Management's view on share transactions of Kumari Bank Ltd. at Securities Market:

Since the price of the stock is determined by open market operation, the management's view is neutral in this regard.

b. Maximum, minimum and closing price of shares including total transactions and transacted days during the quarter

Max. Price = Rs. 240 Min. Price = Rs.204 Closing Price = Rs. 210 Total no. of Transactions = 39,916 Transacted Day = 64 days

५. Problems and Challenges

Internal

a. Attaining reasonable level of cost of operation.

b. Improving operational efficiencies to minimize inherent risks & management of Non-Performing Assets.

External

a. Improving overhead efficiency.

b. Challenge to pass on cost growth to revenue stream.

Strategy to Overcome Problems & Challenges

a. Continually renovating and diversifying the product & services to meet the changing need of the customers with digitization approach.

b. Utilizing the assets in as much as high yield, low risk investment sector and stringent recovery process for managing Non-Performing Assets.

६. Corporate Governance

In order to increase the standard of corporate governance, following actions has been initiated by the bank:

a. Board including the Audit Committee, Risk Management Committee and other committees continuously review the activities of various areas of the Bank and provide direction and support where necessary.

b. Management Committee (Asset Liability Committee, Risk Management Committee) chaired by the CEO and comprising of heads of key units of the bank, meets on a regular basis to assess the performance of the Bank and take key decisions.

७. Particulars relating to Annexure – 16 of Securities Registration and Issuance Regulation, 2073

• No such reportable events occurred during the period.

८. Declaration by CEO

I hereby declare that the data and information provided in this report is true, complete, and factual to the extent of my knowledge.