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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
17 Aug, 2026
धौलागिरी लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरण

धौलागिरी लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणDhaulagiri Laghubitta Bittiya Sanstha: Q4 Financial Report

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 17, 2026

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter ended 2082/83 (Asar end 2083)

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents205,245,235.24180,401,499.06
Statutory Balances and due from Nepal Rastra Bank87,050,000.0063,633,373.63
Placement with Bank & Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and advances to MFIs & Cooperatives--
Loans and Advances to Customers2,005,494,162.192,108,877,081.91
Investment Securities--
Current Tax Assets7,179,650.117,126,530.54
Investment Property--
Property and Equipment35,061,617.6234,523,697.98
Goodwill and Intangible Assets703,650.98651,881.96
Deferred Tax Assets10,234,477.4610,234,477.46
Other Assets108,164,132.443,801,443.42
Total Assets2,459,132,926.042,409,249,985.95
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers952,879,157.25856,429,784.29
Borrowings1,040,474,042.851,233,799,863.92
Current Tax Liabilities--
Provisions--
Deferred Tax Liabilities--
Other Liabilities265,366,044.43138,522,463.80
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities2,258,719,244.532,228,752,112.01
Equity
Share Capital133,100,000.00133,100,000.00
Share Premium--
Retained Earnings(33,904,144.87)(50,015,230.72)
Reserves101,217,826.3897,413,104.65
Total Equity200,413,681.51180,497,873.93
Total Liabilities and Equity2,459,132,926.042,409,249,985.95

Dhaulagiri Laghubitta Bittiya Sanstha Limited

Baglung

Condensed Statement of Profit & Loss

For the Fourth Quarter Ended Asar 2083

Amount (NPR)

Particulars Current Year Current Year Previous Year Corresponding Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Interest Income30,877,344.20295,205,859.50333,568,330.72333,568,330.72
Interest Expense11,929,100.95143,926,276.46179,450,795.47179,450,795.47
Net Interest Income18,948,243.25151,279,583.04154,117,535.26154,117,535.26
Fee and Commission Income162,132.851,589,513.7736,189,821.4336,189,821.43
Fee and Commission Expense----
Net Fee and Commission Income162,132.851,589,513.7736,189,821.4336,189,821.43
Net Interest, Fees and Commission Income19,110,376.10152,869,096.81190,307,356.69190,307,356.69
Net Trading Income----
Other Operating Income1,794,907.6929,444,821.88--
Total Operating Income1,794,907.6929,444,821.88190,307,356.69190,307,356.69
Impairment Charge/(reversal) for Loans and Other Losses(3,918,160.47)108,861.2584,543,140.0884,543,140.08
Net operating income24,823,444.26182,205,057.44105,764,216.61105,764,216.61
Operating Expense----
Personnel Expenses19,176,597.29103,108,093.2095,041,200.4795,041,200.47
Other Operating Expenses6,930,253.9143,493,820.3732,065,144.0532,065,144.05
Depreciation & Amortization356,723.922,708,014.0511,799,331.5211,799,331.52
Operating Profit(1,640,130.87)32,895,129.82(33,141,459.43)(33,141,459.43)
Non-Operating Income134,202.851,165,319.91--
Non-Operating Expense512,979.624,169,752.50--
Profit before Income Tax(2,018,907.64)29,890,697.23(33,141,459.43)(33,141,459.43)
Income Tax Expense----
Current Tax(550,080.64)8,967,209.1757,820.0757,820.07
Deferred Tax--(3,202,850.69)(3,202,850.69)
Profit for the Period(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)

Condensed Statement of Comprehensive Income

Amount (NPR)

Particulars Current Year Current Year Previous Year Corresponding Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Profit or loss for the Period(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)
Other Comprehensive Income----
Total Comprehensive Income(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)
Earnings per share
Basic earnings per share15.72(22.54)
Annualized Basic Earnings per share15.72(22.54)
Diluted earnings per share15.72(22.54)

Ratios as per NRB Directive

For the Fourth Quarter Ended Asar 2083

Particulars Current Year Previous Year Corresponding

Upto This Quarter Upto This Quarter

Capital Fund to RWA 7.57% 6.38%

Non Performing loan(NPL) to Total Loan 20.52% 22.44%

Total Loan Loss Provision to Total NPL 6.20% 5.92%

Cost of Funds 6.72% 7.41%

Credit to Deposit and Borrowing Ratio 45.18% 38.87%

Base Rate 14.15% 14.30%

Interest Rate Spread 7.98% 7.57%

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Particulars Upto This Quarter

Opening Retained earning (2082/04/01) -50,015,230.72

Net profit or (loss) as per Profit & loss account 20,923,488.06

1.Appropriations:

1.1 Profit required to be appropriated to: 4,812,402.25

a. General Reserve 4,184,697.61

b. Corporate Social Responsibility Fund 209,234.88

c. Client Protection Fund 418,469.76

d. Other

1.2 Profit or (loss) before regulatory adjustment

a. Transferted to Regulatory Resreve

b. Transferred from Regulatory Reserve

Profit & (Loss) Upto Fourth Quarter available for Distributable -33,904,144.91

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. The microfinance has applied alternative treatment in the carve outs issued by the Institute of Chartered Accountants of Nepal with respect to the Impairment of Loans and Advances.

3. Loans and Advances are presented net of impairment charges

4. Actuarial Valuation has been done on annual basis for Employee Benefits

5. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate on Loan and Advances : 13.38% to 14.38% and Deposits : 7.5 % to 8.37%

Note: The detailed interim financial report has been published in the website (https://www.dhaulagiribank.com)

धितोपत्र दर्ता तथा निष्काशन नियमावली

(२०७३ को (अनुसूची १४, नियम २६ को उपनियम (१) सँग सम्बन्धित)

आ.व २०७९।०८३ को चौथो त्रैमासिक प्रतिवेदन

१) वित्तीय विवरणः

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणः आ.व. २०८२/०८३ को चौथो त्रैमासिक अवधिको अपरिष्कृत (Unaudited) वासलात, नाफा नोक्सान, वितरण योग्य मुनाफा सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ र सो विवरण यस वित्तीय संस्थाको सुचना पाटी तथा वेवसाईट www.dhaulagiribank.com मा समेत राखिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरुः

प्रति शेयर आम्दानी अनुपात (वार्षिकमा) मूल्य आम्दानी अनुपात (P/E Ratio) तरलता अनुपात प्रति शेयर नेटवर्थ प्रति शेयरकुल सम्पत्तिको मूल्य

१५.७२ ५५.५६ ३०.६७ १४०.१७ १८४७.५८

२. व्यवस्थापकीय विश्लेषणः

(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण :

हाल वित्तीय बजारमा तरलता वृद्धि हुने गई अर्थतन्त्रमा पर्न गएको असर र बैंक तथा वित्तीय संस्थाबाट लिइएको थोक विपन्न कर्जाको ब्याजदर कमी हुन गई कोषको लागतमा कमी भएको छ । संस्थाको मौज्दात, आम्दानी, तरलताको अवस्था र समग्र वित्तीय अवस्था सन्तोषजनक रहेको छ । समिक्षा अवधिमा वित्तीय संस्थाको सदस्य संख्या, ऋणी संख्या, लगानीमा रहेको कर्जा रकम, बचत रकम, संस्थाको मौज्दात, तरलता र आम्दानीमा परिवर्तन भएको छ । आम्दानीमा बढोत्तरी र तरलता अवस्था सन्तोषजनक भै वित्तीय संस्थाले आशातित मुनाफा आर्जन गर्न सफल भएको छ । वित्तीय सूचाङ्कहरु अपेक्षित अनुरुप हुने व्यवस्थापनको अनुमान रहेको छ ।

(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरणः

राष्ट्रस्तरको यस वित्तीय संस्थाले गरीबी मूक्त समृद्ध समाज निर्माणमा सहजीकरणका लागि लघुवित्त सेवामा सहजता पहुँच पुऱ्याउँदै ग्रामिण तथा शहरी बस्तीका स्थानीय स्रोत साधनको प्रयोग गरी आर्थिक सामाजिक अवस्थामा सुधार ल्याउन विपन्न तथा न्यून आय भएका घर परिवारलाई लघुकर्जाको सहज पहुँचको उपलव्धतालाई अभिवृद्धि गर्ने उद्देश्यले नेपाल भरी नै सेवा क्रमश विस्तार गर्ने यस त्रैमासिक समिक्षा अवधिमा २४ जिल्लामा ५८ शाखा मार्फत ४३ हजार ७ सय विपन्न घरपरिवारमा सेवा पुऱ्याउदै कुल २ अर्ब १० करोड ९२ लाख ९७ हजार कर्जा लगानी र ९५ करोड २८ लाख ७९ हजार बचत संकलन गरि लघुवित्त कार्यक्रम संचालन गरिरहेको छ । सदस्यहरुको वित्तीय कारोवार विद्युतिय माध्यमबाट गर्न दयावलेट बैंकिङ तथा मोवाइल बैंकिङ सुविधा थप गर्ने योजना रहेको छ । वित्तीय साक्षरता, केन्द्र प्रमुख गोष्ठीको साथमा आय आर्जनमा प्रोत्साहनका लागि अर्गानिक करेसावारी तालिम, मौसमी विउविजक वितरण कार्यक्रम भैरहेको छ साथै यस आगामी दिनमा पनि संचालन गरिरने छ । संस्थामा कर्मचारी दक्षता अभिवृद्धिका लागि विभिन्न तालिमहरुमा सहभागी गराा संचालन गरिनेछ । सेवा क्षेत्रमा कार्यक्रम विस्तार गर्दा लघुवित्त सेवाको पहुँच नपुगेको क्षेत्रलाई प्राथमिकता दिइनेछ । ग्राहकको चाहना र आवश्यकतानुसार वित्तीय संस्थाको बचत, कर्जा र अन्य सेवालाई समय सापेक्ष थप परिमार्जन गर्दै आएको छ । वित्तीय संस्थाले आफ्नो स्रोत साधनलाई अधिकतम परिचालन गरी दिगो रुपमा लघुवित्त सेवा दिने योजना रहेको छ ।

(ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धी विश्लेषणात्मक विवरण :

हालको परिवर्तित नयाँ सम्पूर्ण बैंकिङ प्रणालीमा देखिएको समस्याको कारण केही केन्द्र बैठकहरु नियमित तवरले बस्न सकेको छैन जसले गर्दा कर्जा असुलीमा समस्या देखिएको कारण तरलता अभावको अवस्था आउन सक्ने देखिन्छ । साथै लघुवित्त क्षेत्रमा गरिने नकारात्मक टिका टिप्पणी, लघुवित्त वित्तीय संस्थामा देखिएको अस्वस्थ प्रतिस्पर्धा, बढ्दोकर्जा कारोवार र कर्जाको अधिकभार जस्ता कारणले पनि वित्तीय संस्थालाई नकारात्मक प्रभाव पारेको देखिन्छ।यो यसलाई कम गर्न कर्जा सुचना केन्द्रको प्रभावकारीताले गर्दा क्रमश: जोखिम कम हुदै जाने र विस्तारै असल ग्राहकहरुको पहिचान हुनेछन् । साथै पछिल्लो समय नियमनकारी निकायको नीति निर्देशनमा संशोधन र सद्स्यको आय स्तरमा भएको कमीका कारण संस्थाको मौज्दात, नाफा र नगद प्रवाहमा असर पार्न सक्ने देखिन्छ ।

३. कानूनी कारवाही सम्बन्धी विवरणः

(क) त्रैमासिक अवधिमा संगठित संस्थाले कुनै पनि मुद्धा दायर नगरेको र संस्थाको विरुद्ध कुनै मुद्धा दायर भएको सुचना प्राप्त नभएको ।

(ख) संगठित संस्थाका संस्थापक र संचालक विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्धा दायर नभएको ।

(ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्धा दायर नभएको ।

४. संगठित संस्थाको शेयर कारोवार सम्बन्धी विश्लेषण

(क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोवार सम्बन्धमा व्यवस्थापनको धारणा :

दोस्रो बजारमा हुने शेयर कारोवार खुलाबजारमा नियन्त्रण भए अनुरुप हुने भएकोले धितोपत्र बजारमा यस वित्तीय संस्थाको शेयरको कारोवारमा समय समयमा उतार चढाव देखिनुला पनि कारोवारको अवस्था भने सन्तोषजनक रहेको छ । यस धौलागिरी लघुवित्त वित्तीय संस्थाले DLBS को नामबाट नेपाल स्टक एक्सचेन्ज लिमिटेडमा शेयर सूचिकृत गरिएको यस आ.व.को मिति २०८३ असार ३२ विहिवार सम्मको कारोवार हेर्दा कुल ६४ दिन कारोवार हुंदा मुल्यमा उतार चढावको क्रममा अधिकतम मुल्य रु १४९५ र न्युनतम मुल्य रु ११३३ हुदै अन्तिम दिनको कारोवार मुल्य रु ११६५ मा बन्द भैरहदा ५४१५९ कित्ता खरिद विक्रीमा रु ७,५८,७०,४७२ बराबर रकमको कारोवार भएको छ ।

(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्युनतम, अन्तिम मूल्य, कारोवार भएको कुल दिन तथा कारोवार संख्या।

नेपाल स्टक एक्सचेन्ज लिमिटेडको वेवसाइड www.nepalstock.com को अनुसार चौथो त्रैमासिक अवधीमा शेयर सम्बन्धी कारोवार देहाय बमोजिम रहेको छ ।

अधिकतम मूल्य न्युनतम मूल्य अन्तिम मुल्य कारोवार दिन कारोवार संख्या कारोवार रकम कारोवार कित्ता कैफियत

१४९५ ११३३ ११६५ ६४ १७३९ ७५८७०४७२ ५४१५९

५. समस्या तथा चुनौती

क) नियामक निकायको नीति तथा नियममा आउन सक्ने परिवर्तन ।

ख) अनुभवी तथा दक्ष कर्मचारीहरुको अभाव हुनु, पुराना तथा दक्ष कर्मचारीहरुको वहिर्गमन हुनु ।

ग) वित्तीय बजारमा देखिएको अस्थिरतावाट पर्न सक्ने अप्रत्याशित उतार चढावको चुनौती ।

घ) सद्स्यहरुको व्यवसाय पुर्ववत संचालन तथा वैकल्विक आयश्रोत समेत नहुनु ।

ङ) लघुवित्त क्षेत्रमा भएको नकारात्मक टिका टिप्पणीको कारणले कर्जा असुलीमा चुनौती हुनु ।

च) सद्स्यहरुमा वित्तीय साक्षरता र बैंक तथा वित्तीय संस्थाहरुपति वित्तीय अनुशासनको कमी ।

६. संस्थागत सुशासन

(क) नेपाल राष्ट्र बैंकबाट जारी संस्थागत सुशासन लगायतका निर्देशनहरु पालना गर्नुको साथै प्रचलित ऐनहरु : कम्पनी ऐन २०६३, बैंक तथा वित्तिय संस्था सम्बन्धि ऐन २०७३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३, आयकर ऐन २०५८, आदि पालना गरिएको छ ।

(ख) वित्तीय संस्थाको प्रबन्धपत्र, नियमावली, कर्मचारी सेवा विनियमावली, आर्थिक प्रशासन नियमावली, वित्तिय सेवा निर्देशिका, आन्तरिक लेखापरीक्षण निर्देशिका, सम्पत्ति दायित्व व्यवस्थापन नीति, लगानी नीति लगायतका नीति, नियम, निर्देशिकाहरु बनाई पालना गरिएको छ।

(ग) वित्तीय संस्थाले आफ्नो कारोवारलाई चुस्त, दुरुस्त छिटो छरितो एवं आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन संचालक समिति तहमा लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति र सम्पत्ती शुद्धिकरण अनुगमन उपसमिति गठन गरेको छ ।

७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/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 जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पुर्ण छन् र लगानीकर्ताहरुलाई सुसुचित निर्णय लिन आवश्यक कुनै विवरण, सुचना तथा जानकारीहरु लुकाइएको छैन ।

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter ended 2082/83 (Asar end 2083)

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents205,245,235.24180,401,499.06
Statutory Balances and due from Nepal Rastra Bank87,050,000.0063,633,373.63
Placement with Bank & Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and advances to MFIs & Cooperatives--
Loans and Advances to Customers2,005,494,162.192,108,877,081.91
Investment Securities--
Current Tax Assets7,179,650.117,126,530.54
Investment Property--
Property and Equipment35,061,617.6234,523,697.98
Goodwill and Intangible Assets703,650.98651,881.96
Deferred Tax Assets10,234,477.4610,234,477.46
Other Assets108,164,132.443,801,443.42
Total Assets2,459,132,926.042,409,249,985.95
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers952,879,157.25856,429,784.29
Borrowings1,040,474,042.851,233,799,863.92
Current Tax Liabilities--
Provisions--
Deferred Tax Liabilities--
Other Liabilities265,366,044.43138,522,463.80
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities2,258,719,244.532,228,752,112.01
Equity
Share Capital133,100,000.00133,100,000.00
Share Premium--
Retained Earnings(33,904,144.87)(50,015,230.72)
Reserves101,217,826.3897,413,104.65
Total Equity200,413,681.51180,497,873.93
Total Liabilities and Equity2,459,132,926.042,409,249,985.95

Dhaulagiri Laghubitta Bittiya Sanstha Limited

Baglung

Condensed Statement of Profit & Loss

For the Fourth Quarter Ended Asar 2083

Amount (NPR)

Particulars Current Year Current Year Previous Year Corresponding Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Interest Income30,877,344.20295,205,859.50333,568,330.72333,568,330.72
Interest Expense11,929,100.95143,926,276.46179,450,795.47179,450,795.47
Net Interest Income18,948,243.25151,279,583.04154,117,535.26154,117,535.26
Fee and Commission Income162,132.851,589,513.7736,189,821.4336,189,821.43
Fee and Commission Expense----
Net Fee and Commission Income162,132.851,589,513.7736,189,821.4336,189,821.43
Net Interest, Fees and Commission Income19,110,376.10152,869,096.81190,307,356.69190,307,356.69
Net Trading Income----
Other Operating Income1,794,907.6929,444,821.88--
Total Operating Income1,794,907.6929,444,821.88190,307,356.69190,307,356.69
Impairment Charge/(reversal) for Loans and Other Losses(3,918,160.47)108,861.2584,543,140.0884,543,140.08
Net operating income24,823,444.26182,205,057.44105,764,216.61105,764,216.61
Operating Expense----
Personnel Expenses19,176,597.29103,108,093.2095,041,200.4795,041,200.47
Other Operating Expenses6,930,253.9143,493,820.3732,065,144.0532,065,144.05
Depreciation & Amortization356,723.922,708,014.0511,799,331.5211,799,331.52
Operating Profit(1,640,130.87)32,895,129.82(33,141,459.43)(33,141,459.43)
Non-Operating Income134,202.851,165,319.91--
Non-Operating Expense512,979.624,169,752.50--
Profit before Income Tax(2,018,907.64)29,890,697.23(33,141,459.43)(33,141,459.43)
Income Tax Expense----
Current Tax(550,080.64)8,967,209.1757,820.0757,820.07
Deferred Tax--(3,202,850.69)(3,202,850.69)
Profit for the Period(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)

Condensed Statement of Comprehensive Income

Amount (NPR)

Particulars Current Year Current Year Previous Year Corresponding Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Profit or loss for the Period(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)
Other Comprehensive Income----
Total Comprehensive Income(1,468,826.99)20,923,488.06(29,996,428.82)(29,996,428.82)
Earnings per share
Basic earnings per share15.72(22.54)
Annualized Basic Earnings per share15.72(22.54)
Diluted earnings per share15.72(22.54)

Ratios as per NRB Directive

For the Fourth Quarter Ended Asar 2083

Particulars Current Year Previous Year Corresponding

Upto This Quarter Upto This Quarter

Capital Fund to RWA 7.57% 6.38%

Non Performing loan(NPL) to Total Loan 20.52% 22.44%

Total Loan Loss Provision to Total NPL 6.20% 5.92%

Cost of Funds 6.72% 7.41%

Credit to Deposit and Borrowing Ratio 45.18% 38.87%

Base Rate 14.15% 14.30%

Interest Rate Spread 7.98% 7.57%

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Particulars Upto This Quarter

Opening Retained earning (2082/04/01) -50,015,230.72

Net profit or (loss) as per Profit & loss account 20,923,488.06

1.Appropriations:

1.1 Profit required to be appropriated to: 4,812,402.25

a. General Reserve 4,184,697.61

b. Corporate Social Responsibility Fund 209,234.88

c. Client Protection Fund 418,469.76

d. Other

1.2 Profit or (loss) before regulatory adjustment

a. Transferted to Regulatory Resreve

b. Transferred from Regulatory Reserve

Profit & (Loss) Upto Fourth Quarter available for Distributable -33,904,144.91

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. The microfinance has applied alternative treatment in the carve outs issued by the Institute of Chartered Accountants of Nepal with respect to the Impairment of Loans and Advances.

3. Loans and Advances are presented net of impairment charges

4. Actuarial Valuation has been done on annual basis for Employee Benefits

5. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate on Loan and Advances : 13.38% to 14.38% and Deposits : 7.5 % to 8.37%

Note: The detailed interim financial report has been published in the website (https://www.dhaulagiribank.com)

Securities Registration and Issuance Regulations

(Related to (Schedule 14, Sub-rule (1) of Rule 26 of 2073))

Fourth Quarter Report for F.Y. 2079/083

1) Financial Details:

(A) Balance Sheet, Profit and Loss Statement of the Quarter: The unaudited Balance Sheet, Profit and Loss, and Distributable Profit statement for the fourth quarter of F.Y. 2082/083 has been published herewith and the same statement is also posted on the notice board and website of this financial institution www.dhaulagiribank.com.

(B) Key Financial Ratios:

Earnings Per Share (Annualized) Price Earnings Ratio (P/E Ratio) Liquidity Ratio Net Worth Per Share Total Asset Value Per Share

15.72 55.56 30.67 140.17 1847.58

2. Management Analysis:

(A) Details regarding any changes in the institution's balance, income, and liquidity during the quarterly period and the major reasons thereof:

Currently, with the increase in liquidity in the financial market, the impact on the economy and the reduction in interest rates on wholesale deprived sector loans taken from banks and financial institutions has led to a reduction in the cost of funds. The institution's balance, income, liquidity status, and overall financial condition remain satisfactory. During the review period, there have been changes in the institution's member count, borrower count, loan investment amount, deposit amount, balance, liquidity, and income. With an increase in income and a satisfactory liquidity condition, the financial institution has succeeded in earning expected profits. Management expects financial indicators to remain as anticipated.

(B) Analytical statement of management regarding business plans for the upcoming period:

With the objective of facilitating easy access to microfinance services to assist in building a poverty-free prosperous society, this national-level financial institution aims to expand services across Nepal to improve the socio-economic conditions of deprived and low-income families by utilizing local resources. In this quarterly review period, microfinance programs are being operated by mobilizing a total loan investment of Rs 2 arba 10 crore 92 lakh 97 thousand and collecting deposits of Rs 95 crore 28 lakh 79 thousand serving 43 thousand 7 hundred deprived families through 58 branches across 24 districts. There are plans to add digital wallet banking and mobile banking services to facilitate financial transactions through electronic means for members. Along with financial literacy and center chief workshops, organic kitchen garden training and seasonal seed distribution programs are being conducted and will continue in the coming days. Various trainings will be conducted for employees to enhance competence. In expanding programs into service areas, priority will be given to areas lacking access to microfinance services. Customer requirements and needs are being addressed through timely adjustments to deposits, loans, and other services. The institution plans to sustainably provide microfinance services by maximizing the mobilization of its resources.

(C) Analytical statement regarding events, conditions, etc. that could have a material impact on the balance, profit, or cash flow of the corporate body based on past experience:

Due to issues observed in the current changed overall banking system, some center meetings could not be held regularly, which could lead to liquidity shortages due to problems in loan recovery. Furthermore, negative remarks made in the microfinance sector, unhealthy competition observed in microfinance financial institutions, increasing loan transactions, and borrower over-indebtedness also appear to have had a negative impact on the financial institution. To mitigate this, credit information center effectiveness will gradually reduce risks and good borrowers will be identified over time. In addition, recent amendments to regulatory policies/directives and reduction in members' income levels could affect the institution's balance, profit, and cash flows.

3. Details Regarding Legal Proceedings:

(A) No lawsuit was filed by the corporate body during the quarterly period, and no notice has been received regarding any lawsuit filed against the institution.

(B) No case has been filed regarding violation of prevailing rules or criminal offenses against promoters and directors of the corporate body.

(C) No case has been filed against any promoter or director regarding economic offenses.

4. Analysis of Corporate Body's Share Transactions

(A) Management's view regarding the trading of the corporate body's shares in the securities market:

Since share transactions in the secondary market are governed by the open market, although periodic fluctuations are observed in the share trading of this financial institution in the securities market, the trading situation remains satisfactory. The shares of this Dhaulagiri Laghubitta Bittiya Sanstha are listed on Nepal Stock Exchange Limited under the symbol DLBS; as of Thursday, 2083 Asar 32 of this F.Y., trading occurred on a total of 64 days, with price fluctuations between a maximum of Rs 1495 and a minimum of Rs 1133, closing at Rs 1165 on the last trading day, with 54,159 shares traded amounting to Rs 7,58,70,472.

(B) Maximum, minimum, closing price, total trading days, and number of transactions of the shares during the quarterly period.

According to Nepal Stock Exchange Limited's website www.nepalstock.com, share transactions during the fourth quarter are as follows:

Maximum Price Minimum Price Closing Price Trading Days Number of Transactions Turnover Amount Turnover Units Remarks

1495 1133 1165 64 1739 75870472 54159

5. Problems and Challenges

(A) Possible changes in policies and rules of regulatory bodies.

(B) Shortage of experienced and skilled staff, and departure of existing skilled staff.

(C) Challenge of unexpected fluctuations arising from volatility in the financial market.

(D) Inability of members' businesses to operate as before and lack of alternative income sources.

(E) Challenge in loan recovery due to negative remarks surrounding the microfinance sector.

(F) Lack of financial literacy and financial discipline among members towards banks and financial institutions.

6. Corporate Governance

(A) Directives issued by Nepal Rastra Bank including corporate governance have been complied with, alongside prevailing acts: Companies Act 2063, Bank and Financial Institutions Act 2073, Nepal Rastra Bank Act 2058, Securities Act 2063, Income Tax Act 2058, etc.

(B) The financial institution has formulated and complied with Memorandum of Association, Articles of Association, Employee Service By-laws, Financial Administration By-laws, Financial Services Directives, Internal Audit Directives, Asset Liability Management Policy, Investment Policy, and other policies, rules, and guidelines.

(C) To make its transactions prompt, smooth, rapid, and internal control systems effective, the Board of Directors has formed an Audit Committee, Risk Management Committee, Employee Service and Benefits Committee, and Anti-Money Laundering Monitoring Sub-Committee.

7. Declaration by Chairman/Chief Executive on Truthfulness and Accuracy: I personally take responsibility for the accuracy of the information and details mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.

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