फर्स्ट माइक्रोफाइनान्स लघुवित्तको प्रथम त्रैमासिक वित्तीय विवरणFirst Microfinance Laghu Bitta: First Quarter Financial Statements
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on October 29, 2026
Condensed Statement of Financial Position
As on 1st Quarter ended 31 Ashwin 2083 (17/10/2026)
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & Cash Equivalent | 299,637,303 | 888,196,027 |
| Statutory Balances and Due from Nepal Rastra Bank | 18,318,475 | 18,318,475 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans & Advances to MFIs & Cooperatives | 4,679,774,818 | 4,695,198,275 |
| Loans and Advances to Customers | 29,636,086 | 28,915,273 |
| Investment Securities | 16,341,800 | 16,341,800 |
| Current Tax Assets | - | - |
| Investment Property | - | - |
| Property and Equipment | 3,329,042 | 3,755,300 |
| Goodwill and Intangible assets | - | - |
| Deferred Tax assets | 10,904,119 | 10,904,119 |
| Other Assets | 76,992,548 | 78,865,462 |
| Total Assets | 5,134,934,191 | 5,740,494,731 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instrument | - | - |
| Deposit from Customers | - | - |
| Borrowing | 3,155,077,828 | 3,760,426,933 |
| Current Tax Liabilities | 7,619,097 | 10,602,533 |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 96,328,854 | 111,334,746 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,259,025,779 | 3,882,364,212 |
| Equity | ||
| Share Capital | 1,344,871,323 | 1,344,871,323 |
| Share Premium | - | - |
| Retained Earnings | 161,893,176 | 154,682,842 |
| Reserves | 369,143,913 | 358,576,354 |
| Total Equity | 1,875,908,412 | 1,858,130,519 |
| Total Liabilities and Equity | 5,134,934,191 | 5,740,494,731 |
Condensed Statement of Profit or Loss
Upto Ashwin End 2083
| Particular Current Year This Quarter Current Year Upto | Particular Current Year This Quarter Current Year This Quarter (YTD) | Previous Year Corresponding This Quarter Previous Year Corresponding Upto | Previous Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD) | |
|---|---|---|---|---|
| Interest Income | 65,303,478 | 65,303,478 | 103,271,266 | 103,271,266 |
| Interest Expense | (31,431,467) | (31,431,467) | (58,429,454) | (58,429,454) |
| Net Interest Income | 33,872,011 | 33,872,011 | 44,841,812 | 44,841,812 |
| Fee and Commission Income | 122,871 | 122,871 | 29,373 | 29,373 |
| Fee and Commission Expense | - | - | (700,000) | (700,000) |
| Net Fee and Commission Income | 122,871 | 122,871 | (670,627) | (670,627) |
| INTERIM FINANCIAL STATEMENTS | ||||
| a. (Interest Receivable)/Previous Accured Interest Received | (3,418,567) | (5,136,578) | ||
| b. (Short Loan Loss Provision in Accounts)/Reversal | - | - | ||
| c. (Short Provision for Possible Loss in Investment)/Reversal | - | - | ||
| d. (Short Loan Loss Provision on Non Banking Asset)/Reversal | - | - | ||
| e. (Deffered Tax Asset Reconized)/Reversal | - | - | ||
| f. (Goodwill Recognized)/Impairment of Goodwill | - | - | ||
| g. (Bargain Purchase Gain Reconized)/Reversal | - | - | ||
| h. (Acturial Loss Regognized)/Reversal | - | - | ||
| i. Other | - | - | ||
| Net Profit or (loss) for the year ended available for Distribution | 12,974,928 | 7,830,632 | ||
| Opening Retained Earning | 154,682,842 | 107,891,895 | ||
| Adjustment (+-) Prior Period Tax | - | - | ||
| Distribution: | ||||
| Bonus Share Issued | - | - | ||
| Cash Dividend Proposed for FY 2082/83 | (148,643,673) | - | ||
| Total Distributabe Profit or (Loss) as on Qtr End Date | 19,014,097 | 115,722,527 | ||
| Annulized Distributable Profit/Loss Per Share | 4.31 | 10.35 | ||
Notes to Interim Financial Statements:
1. The above figures are subject to change as per the direction of the Regulators and/or external auditors.
2. The interim financial statement has been prepared in accordance with NFRS issued by the Accounting Standards Board, Nepal and the carve out issued by ICAN.
3. The Microfinance, following regulatory backstop measures as mentioned in clause 16 of NFRS-9 ECL Guidelines 2024 issued by NRB has recognized impairment on credit exposure as the higher of total ECL and existing NRB Directives on loan loss provision.
4. Loans and Advances to MFIs and Co-operatives are presented net of impairment allowances.
5. Loans and Advances to Customers (employees) measured at amortized costs
6. Last year figures have been reclassified, restated & corrected wherever necessary for the purpose for comparability.
7. The Interim Financial Statements has been updated in the Microfinance website: www.fmdb.com.np
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को अनुसूची-१८ (नियम २६ को उपनियम १ संग सम्बन्धित)
आ.व. २०८३/८४ को प्रथम त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) आ.व. २०८३/८४ को प्रथम त्रैमासिक वित्तीय विवरण यस लघु वित्त वित्तीय संस्थाको सूचना पाटीमा टाँस गर्नुका साथै संस्थाको वेवसाइटमा अद्यावधिक गर्नुका साथै यसै साथ प्रकाशित गरिएको छ ।
संस्थासंग सम्बन्धित पक्षहरुसँगको कारोबारमा यस संस्थाका संस्थापक शेयरधनी बैंक तथा वित्तीय संस्थाहरु संग भएको कारोबारको विवरण निम्न बमोजिम रहेको छ :
सम्बन्धित पक्ष सम्बन्ध कर्जा सापती ब्याज खर्च अन्य खर्च
ग्लोबल आइएमई बैंक लि यस संस्थाको ९.९९ प्रतिशत संस्थापक शेयर धारण १११.६६ ०.५७ -
राष्ट्रिय बाणिज्य बैंक लि. यस संस्थाको ४.०३ प्रतिशत संस्थापक शेयर धारण ४१.०६ ०.२६ -
ग्लोबल आइएमई क्यापिटल लि. ग्लोबल आइएमई बैंक लि. को सहायक कम्पनी - - -
यसका साथै माथि उल्लेखित बैंकहरुमा यस संस्थाको बैंक खाताहरु पनि सञ्चालनमा रहेका छन् ।
ख) प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी रु. ५.२९
मूल्य आम्दानी अनुपात (P/E Ratio) १३६.४८
प्रति शेयर नेटवर्थ रु. १३९.४९
प्रति शेयर कूल सम्पत्तिको मूल्य रु. ३८१.८२
तरलता अनुपात (प्रतिशत) १०.०८
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको बैंक मौज्दात, आम्दानी र तरलतामा ब्युने परिवर्तन भए सोको प्रमुख कारण सम्बन्धी विवरण :
अघिल्लो आ.व. मसान्तको तुलनामा यस त्रैमास मसान्तको तरलता मौज्दातमा ६५.९३ प्रतिशतले कति, संचित नाफा तथा जगेडा कोषमा ३.४६ प्रतिशतले वृद्धि भएको छ । त्यसै संस्थाको खुद कर्जा लगानी रकम अघिल्लो आ.व. मसान्तको तुलनामा ०.३३ प्रतिशतले घटेको छ । यस आ.व. को प्रथम त्रैमाससम्मको खुद मुनाफा अघिल्लो आ.व. को प्रथम त्रैमास मसान्तको तुलनामा ५.५७ प्रतिशतले बढेको छ । यस आ.व. को प्रथम त्रैमास सम्मको खुद नाफा एक करोड सत्रह लाख सतहत्तर हजार आठ सय त्रियान्नब्बे रहेको छ । यस त्रैमासमा संस्थाले तरलता
Condensed Statement of Financial Position
As on 1st Quarter ended 31 Ashwin 2083 (17/10/2026)
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & Cash Equivalent | 299,637,303 | 888,196,027 |
| Statutory Balances and Due from Nepal Rastra Bank | 18,318,475 | 18,318,475 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans & Advances to MFIs & Cooperatives | 4,679,774,818 | 4,695,198,275 |
| Loans and Advances to Customers | 29,636,086 | 28,915,273 |
| Investment Securities | 16,341,800 | 16,341,800 |
| Current Tax Assets | - | - |
| Investment Property | - | - |
| Property and Equipment | 3,329,042 | 3,755,300 |
| Goodwill and Intangible assets | - | - |
| Deferred Tax assets | 10,904,119 | 10,904,119 |
| Other Assets | 76,992,548 | 78,865,462 |
| Total Assets | 5,134,934,191 | 5,740,494,731 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instrument | - | - |
| Deposit from Customers | - | - |
| Borrowing | 3,155,077,828 | 3,760,426,933 |
| Current Tax Liabilities | 7,619,097 | 10,602,533 |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 96,328,854 | 111,334,746 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,259,025,779 | 3,882,364,212 |
| Equity | ||
| Share Capital | 1,344,871,323 | 1,344,871,323 |
| Share Premium | - | - |
| Retained Earnings | 161,893,176 | 154,682,842 |
| Reserves | 369,143,913 | 358,576,354 |
| Total Equity | 1,875,908,412 | 1,858,130,519 |
| Total Liabilities and Equity | 5,134,934,191 | 5,740,494,731 |
Condensed Statement of Profit or Loss
Upto Ashwin End 2083
| Particular Current Year This Quarter Current Year Upto | Particular Current Year This Quarter Current Year This Quarter (YTD) | Previous Year Corresponding This Quarter Previous Year Corresponding Upto | Previous Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD) | |
|---|---|---|---|---|
| Interest Income | 65,303,478 | 65,303,478 | 103,271,266 | 103,271,266 |
| Interest Expense | (31,431,467) | (31,431,467) | (58,429,454) | (58,429,454) |
| Net Interest Income | 33,872,011 | 33,872,011 | 44,841,812 | 44,841,812 |
| Fee and Commission Income | 122,871 | 122,871 | 29,373 | 29,373 |
| Fee and Commission Expense | - | - | (700,000) | (700,000) |
| Net Fee and Commission Income | 122,871 | 122,871 | (670,627) | (670,627) |
| INTERIM FINANCIAL STATEMENTS | ||||
| a. (Interest Receivable)/Previous Accured Interest Received | (3,418,567) | (5,136,578) | ||
| b. (Short Loan Loss Provision in Accounts)/Reversal | - | - | ||
| c. (Short Provision for Possible Loss in Investment)/Reversal | - | - | ||
| d. (Short Loan Loss Provision on Non Banking Asset)/Reversal | - | - | ||
| e. (Deffered Tax Asset Reconized)/Reversal | - | - | ||
| f. (Goodwill Recognized)/Impairment of Goodwill | - | - | ||
| g. (Bargain Purchase Gain Reconized)/Reversal | - | - | ||
| h. (Acturial Loss Regognized)/Reversal | - | - | ||
| i. Other | - | - | ||
| Net Profit or (loss) for the year ended available for Distribution | 12,974,928 | 7,830,632 | ||
| Opening Retained Earning | 154,682,842 | 107,891,895 | ||
| Adjustment (+-) Prior Period Tax | - | - | ||
| Distribution: | ||||
| Bonus Share Issued | - | - | ||
| Cash Dividend Proposed for FY 2082/83 | (148,643,673) | - | ||
| Total Distributabe Profit or (Loss) as on Qtr End Date | 19,014,097 | 115,722,527 | ||
| Annulized Distributable Profit/Loss Per Share | 4.31 | 10.35 | ||
Notes to Interim Financial Statements:
1. The above figures are subject to change as per the direction of the Regulators and/or external auditors.
2. The interim financial statement has been prepared in accordance with NFRS issued by the Accounting Standards Board, Nepal and the carve out issued by ICAN.
3. The Microfinance, following regulatory backstop measures as mentioned in clause 16 of NFRS-9 ECL Guidelines 2024 issued by NRB has recognized impairment on credit exposure as the higher of total ECL and existing NRB Directives on loan loss provision.
4. Loans and Advances to MFIs and Co-operatives are presented net of impairment allowances.
5. Loans and Advances to Customers (employees) measured at amortized costs
6. Last year figures have been reclassified, restated & corrected wherever necessary for the purpose for comparability.
7. The Interim Financial Statements has been updated in the Microfinance website: www.fmdb.com.np
Annexure-18 of Securities Registration and Issue Regulations, 2063 (Related to Rule 26, Sub-rule 1)
First Quarter Report of F.Y. 2083/84
1. Financial Statements:
a) The first quarter financial statement of F.Y. 2083/84 has been posted on the notice board of this microfinance financial institution, updated on the institution's website, and published herewith.
Transactions with promoter shareholders banks and financial institutions related to the institution are as follows:
Related Party Relationship Loan Borrowings Interest Expense Other Expense
Global IME Bank Ltd. Holds 9.99 percent promoter shares 111.66 0.57 -
Rastriya Banijya Bank Ltd. Holds 4.03 percent promoter shares 41.06 0.26 -
Global IME Capital Ltd. Subsidiary company of Global IME Bank Ltd. - - -
In addition, bank accounts of this institution are also operational in the above-mentioned banks.
b) Key Financial Ratios:
Earnings Per Share Rs. 5.29
Price Earnings Ratio (P/E Ratio) 136.48
Net Worth Per Share Rs. 139.49
Total Assets Value Per Share Rs. 381.82
Liquidity Ratio (Percentage) 10.08
2. Management Analysis:
a) Statement regarding major reasons for significant changes in bank balances, income, and liquidity of the institution during the quarterly period:
Compared to the end of the previous F.Y., liquidity balances decreased by 65.93 percent at the end of this quarter, and retained earnings and reserve fund increased by 3.46 percent. Similarly, net loan investment amount of the institution decreased by 0.33 percent compared to the end of the previous F.Y. The net profit up to the first quarter of this F.Y. increased by 5.57 percent compared to the end of the first quarter of the previous F.Y. Net profit up to the first quarter of this F.Y. stands at one crore seventeen lakh seventy-seven thousand eight hundred ninety-eight. In this quarter, the institution liquidity