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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
1 Nov, 2026
ग्लोबल आइएमई बैंक: आ.व. २०८३/८४ को प्रथम त्रैमासिक वित्तीय विवरण

ग्लोबल आइएमई बैंक: आ.व. २०८३/८४ को प्रथम त्रैमासिक वित्तीय विवरणGlobal IME Bank: FY 2083/84 Q1 Interim Financial Statement

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 1, 2026

Global IME Bank

ग्लोबल आइएमई बैंक लि.

Interim Financial Statements FY 2083/84

Condensed Consolidated Statement of Financial Position

As on Quarter ended 31st Ashwin 2083 (17/10 /2026)

Particulars GroupThis Quarter Ending GroupImmediate Previous Year Ending BankThis Quarter Ending BankImmediate Previous Year Ending
Assests | |
Cash and Cash Equivalents58,752,349107,286,36158,666,313107,173,074
Due from Nepal Rastra Bank53,088,90928,733,01853,038,90928,733,018
Placements with B/FIs13,309,807-13,309,807-
Derivative Financial Instruments27,133,46617,418,02627,133,46617,418,026
Other Trading Assets1,787,0261,759,588--
Loans and Advances to B/FIs12,322,47913,681,21415,908,41417,046,750
Loans and Advances to Customers482,955,981449,819,696471,964,928438,828,295
Investment Securities171,249,405183,515,792171,216,933183,491,328
Current Tax Assets38,7153,914,864-3,745,862
Investment in Subsidiaries--728,395728,395
Investment in Associates2,128,8852,117,9611,395,7711,395,771
Investment Property5,487,5535,707,7975,476,1085,696,352
Property and Equipment8,010,1908,173,2127,895,1828,056,233
Goodwill and Intangible Assets850,811854,867848,776852,709
Deferred Tax Assets614,682927,663568,586881,148
Other Assets7,499,6886,456,0357,209,0276,198,398
Total Assets845,229,947830,366,095835,360,613820,245,359
Liabilities | |
Due to B/FIs27,794,06130,661,46626,385,06929,322,111
Due to Nepal Rastra Bank290,363290,363290,363290,363
Derivative Financial Instruments26,693,51417,600,60926,693,51417,600,609
Deposit from Customers693,234,036672,670,480690,000,018669,139,081
Borrowing2,173,66710,588,3922,173,66710,588,392
Current Tax Liabilities670,3813,940,309668,6603,936,786
Provisions----
Deferred Tax Liabilities----
Other Liabilities11,304,29211,590,3318,780,6299,134,800
Debt Securities Issued10,691,06710,690,27410,691,06710,690,274
Subordinated Liabilities----
Total Liabilities772,851,381758,032,224765,682,987750,702,416
Equity | |
Share Capital39,640,48738,115,85339,640,48738,115,853
Share Premium----
Retained Earnings3,202,3305,627,9032,070,2204,204,500
Reserves28,696,34427,727,94627,966,92027,222,590
Total Equity attributable to equity holders71,539,16171,471,70269,677,62769,542,943
Non Controlling Interest839,404862,170--
Total Equity72,378,56572,333,87269,677,62769,542,943
Total Liabilities and Equity845,229,947830,366,095835,360,613820,245,359
Net Assets Value Per Share--175.77182.45

Condensed Consolidated Statement of Profit or Loss

For the Quarter ended 31st Ashwin 2083 (17/10/2026)

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

Interest Income10,511,61810,511,61810,640,69810,640,69810,135,56910,135,56910,256,66410,256,664
Interest Expenses6,039,3176,039,3176,280,0836,280,0835,942,3155,942,3156,191,8946,191,894
Net interest income4,472,3004,472,3004,360,6144,360,6144,193,2544,193,2544,064,7704,064,770
Fee and commission income1,571,3051,571,3051,213,4901,213,4901,485,4561,485,4561,164,7321,164,732
Fee and commission expenses274,641274,641209,629209,629264,166264,166203,776203,776
Net fee and commission income1,296,6641,296,6641,003,8621,003,8621,221,2901,221,290960,956960,956
Net interest, fee and commission income5,768,9645,768,9645,364,4765,364,4765,414,5455,414,5455,025,7265,025,726
Net Trading Income420,427420,427171,055171,055412,164412,164165,372165,372

Statement of Distributable Profit or Loss

For the quarter end of 31st Ashwin 2083 (17/10/2026)

(As per NRB Regulation)

NPR in '000

Bank

Current Year Previous Year

Particular Upto this Qtr YTD Corresponding Quarter YTD
Net Profit or (Loss) as per statement of Profit & Loss2,313,8001,858,650
Appropriations:
a. General Reserve(462,760)(371,730)
b. Foreign Exchange Fluctuation Fund-(2,233)
c. Capital Redemption Reserve(156,944)(156,944)
d. Corporate Social Responsibility Fund(22,677)(16,695)
e. Employees' Training Fund(5,449)(11,537)
f. Others(10,109)-
Profit or (Loss) before regulatory adjustment1,655,8611,299,510
Regulatory adjustment:
a. Interest receivable (-)/previous accrued interest received (+)(478,913)(380,591)
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 (+) 109,615 83

e. Deferred Tax assets recognised (-)/ reversal (+)278,653(96,151)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/reversal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other(2,132)(28,224)
Net Profit for the Qtr end Ashwin 20831,563,084794,627
Opening Retained Earning as on Shrawan 14,318,7214,054,879
Adjustment (+/-)--
Distribution
Bonus Share Issued(1,524,634)-
Cash Dividend Paid(2,286,951)-
Total Distributable profit or (loss) as on Qtr end date2,070,2204,849,506
Annualised Distributable Profit/Loss per share17.7522.95
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ २६(१)१४

१. वित्तीय विवरण

(क) त्रैमासिक अवधिको वित्तीय अवस्था तथा नाफा/नोक्सान सम्बन्धी विवरण

आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक विवरण र सम्बन्धित पक्षसँगको कारोबार यसै साथ संलग्न गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरू

प्रति शेयर आम्दानी (रु.) २३.३५ प्रति शेयर कुल सम्पत्तिको मूल्य (रु.) २,१०७.३४

मूल्य आम्दानी अनुपात (रु.) १०.८८ तरलता अनुपात (%) ३८.४३%

प्रति शेयर नेटवर्थ (रु.) १७५.७७

(ग) सम्बन्धित पक्षसँगको कारोबार रकम रु. हजारमा

क्र.सं. प्रकार प्रमुख व्यवस्थापन तथा पदाधिकारीहरू (KMPs) ग्लोबल आइएमई क्यापिटल लिमिटेड ग्लोबल आइएमई लघुवित्त वित्तीय संस्था लिमिटेड ग्लोबल आइएमई सेक्युरिटिज लिमिटेड

१. तलब तथा भत्ता८,६२३---
२. सञ्चालकका शुल्क तथा खर्च१,७५६---
३. निक्षेप-९०७,३४२२६,९१७२७,०५१
४. कर्जा तथा सापट--३,६२२,९५७-
५. कर्जामा प्राप्त ब्याज--४०,८३६-

६. निक्षेपमा ब्याज - १७१ - १३

२. व्यवस्थापकीय विश्लेषण

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

गत वर्षको जेनजी पुस्ताले गरेको विशाल जनप्रदर्शन पश्चात् सुस्ताएको व्यावसायिक वातावरणमा सुधारको संकेत देखिएताँहे यसै वर्ष भाद्र २०८३ मा रसुवा जिल्लाको भोटेकोशी नदीमा आएको भीषण बाढीका कारण देशको अर्थतन्त्रमा अतुलनीय क्षति दोहोरिएको छ। यस बाढीका कारण प्रभावित घरपरिवार र व्यवसाय/प्रतिष्ठानतर्फको राहतमा देशलाई अर्बौ रकमको भार पर्ने देखिएको छ। बैंकहरुमा रहेको अधिक तरलताका कारण ब्याजदर घट्दै न्यूनतम अवस्थामा आईपुग्दा समेत बजारमा कर्जाको माग अपेक्षित रुपमा बढ्न सकिरहेको छैन भने बैंकको निष्कृय कर्जा असुलीको चुनौती कायम नै छ। यस परिस्थितिका बाबजुद बैंकमा रहेको अधिक तरलतालाई गुणस्तरीय लगानीमा लगाई कर्जा निक्षेप अनुपातलाई सुधार गरि आम्दानी बढाउने कार्य यस त्रैमासिक अवधिमा बैंकको यस आर्थिक वर्षको रणनीति अनुसार गरिएको छ।

(ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण

आगामी अवधिमा उत्पादनशील क्षेत्रका साथै, साना तथा मझौला कर्जा प्रवाहमा जोड दिने र बैंकमा रहेको अतिरिक्त तरलताको उचित परिचालन गरि कर्जा निक्षेप अनुपातलाई सुधार गर्ने कार्य प्राथमिक योजनाको रुपमा रहेको छ। बैंकिङ्ग क्षेत्रमा नयाँ अवसरहरु र नयाँ प्रविधिहरुको विकास सँगै भिन्न किसिमका चुनौतीहरु समेत थपिदै गएका अवस्थामा बैंकले नयाँ प्रविधिको अधिकतम प्रयोग बाट सेवा तथा दैनिक कार्यहरुको Digitization तथा Process Automation गरी ग्राहकहरुलाई छिटो छरितो सेवा प्रदान गर्नका साथै कार्यदक्षता र उत्पादकत्वमा अभिवृद्धि गरी

Other Operating Income183,072183,072208,070208,070174,155174,155
Total operating income6,372,4636,372,4635,743,6015,743,6016,000,8646,000,864
Impairment charge/(reversal) for loans and other losses543,199543,1991,050,1321,050,132488,303488,303
Net operating income5,829,2645,829,2644,693,4694,693,4695,512,5615,512,561
Personnel Expenses1,538,7631,538,7631,430,6271,430,6271,409,2611,409,261
Other Operating Expenses706,330706,330642,241642,241668,078668,078
Depreciation and Amortization217,839217,839217,128217,128212,693212,693
Operating profit3,366,3323,366,3322,403,4732,403,4733,222,5293,222,529
Non operating income878878118,741118,741878878
Non operating expenses11,81111,8111,3851,3859292
Profit before income tax3,355,3993,355,3992,520,8302,520,8303,223,3153,223,315
Income Tax Expense
Current Tax669,493669,493779,435779,435630,863630,863
Deferred Tax276,845276,845(147,628)(147,628)278,653278,653
Profit/(Loss) for the period2,409,0612,409,0611,889,0231,889,0232,313,8002,313,800

Condensed Consolidated Statement of Comprehensive Income

Profit/(Loss) for the period2,409,0612,409,0611,889,0231,889,0232,313,8002,313,800
Other Comprehensive income37,53637,536(70,680)(70,680)38,95638,956
Total Comprehensive income2,446,5972,446,5971,818,3431,818,3432,352,7552,352,755
Earnings Per Share
Basic earnings per share24.3119.8223.35
Diluted earnings per share24.3119.8223.35
Profit attributable to
Equity holders of the Bank2,413,2022,413,2021,798,5861,798,5862,352,7552,352,755
Non Controlling Interest33,39533,39519,75719,757--
Total2,446,5972,446,5971,818,3431,818,3432,352,7552,352,755

Ratios as per NRB Directive

Group

Current Year This Quarter Upto this Quarter (YTD) 11.27% 9.31% 9.31% 4.93% 0.66% 118.10% 3.26% 70.11% 4.61% 3.17% 13.29% 1.13%

Previous Year Corresponding This Quarter Upto this Quarter (YTD) 12.88% 10.34% 10.34% 5.00% 0.93% 110.23% 3.92% 73.34% 5.40% 3.48% 10.82% 1.04%

Capital fund to RWA 11.27% 12.88% 11.32%

Tier 1 Capital to RWA 9.31% 10.34% 9.35%

CET 1 Capital to RWA 9.31% 10.34% 9.35%

Non performing Loan (NPL) to Total Loan 4.93% 5.00% 4.79%

Net Non performing Loan to Total Loan 0.66% 0.93% 0.60%

Total Loan Loss Provision to Total NPL 118.10% 110.23% 120.17%

Quarterly Average Cost of Funds 3.26% 3.92% 3.26%

Credit to Deposit Ratio (As per NRB Directive) 70.11% 73.34% 70.11%

Quarterly Average Base Rate 4.61% 5.40% 4.61%

Average Interest Rate Spread 3.17% 3.48% 3.17%

Return on Equity 13.29% 10.82% 13.29%

Return on Assets 1.13% 1.04% 1.12%

Notes to Interim Financial Statements:

१ The above figures are subject to change upon otherwise instructions of the Regulators and/or External Auditor.

२ The interim financial statements have been prepared in accordance with Nepal Financial Reporting Standards and Standards Board, Nepal and the applicable guidelines issued by Nepal Rastra Bank.

३ Interest income on loans are recognised as per Guidance note on Interest Income Recognition, 2025 issued by Nepal Rastra Bank.

४ Personnel Expenses include provision for employee bonus calculated as per Bonus Act 2030.

५ The Bank, following regulatory backstop as mentioned in Clause 16 of "NFRS 9- Expected Credit Loss Related" recognize impairment on credit exposures as the HIGHER of total ECL calculated as per NFRS 9 and existing Unified Directives issued by Nepal Rastra Bank. The impairment measured in this quarter is as per the existing Unified Directives.

६ Loans and advances to customers, BFIs and loans to employees are measured at amortized cost and are presented net of impairment charges and includes accrued interest thereon.

७ Group Financial Statement includes financial statement of Global IME Bank Ltd. (Parent Company) and its subsidiaries Global IME Capital Ltd., Global IME Laghubitta Bittiya Sanstha Ltd., and Global IME Securities Ltd. Intercompany transactions have been eliminated in the statement related to the Group.

८ Regulatory adjustment on accrued interest on loans to customers and BFIs, Investment Property (Non Banking Assets) Assets and permitted capitalized interest on term loan for moratorium period are made as per the provisions of Unified Directive issued by Nepal Rastra Bank.

९ Detailed interim financial statement has been published in the Bank's website www.globalimebank.com

व्यवसाय विस्तार, जोखिम व्यवस्थापन, संचालन खर्च नियन्त्रण तथा आम्दानी वृद्धिमा सकारात्मक परिणाम ल्याउने लक्ष्य लिएको छ । संचालक समितिले पारित गरेको दीर्घकालीन लक्ष्य तथा रणनीति "GIBL Mission 2030" अनुरूप बैंकले आगामी पाँच वर्षमा "Digital First Bank" बन्ने लक्ष्य लिएको र सोही अनुरूप बैंकमा विभिन्न परियोजनाहरूमा कार्य भइरहेको छ ।

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

रसुवा जिल्लाको भोटेकोशी नदीमा आएको भीषण बाढीका कारण बैंकको टिमुरे शाखा परिसरमा रहेको भौतिक पूर्वाधार, फर्निचर, उपकरण तथा अन्य केही सम्पत्तिमा पुगेका क्षति बाहेक संस्था सञ्चालनका क्रममा प्राप्त अनुभवका आधारमा संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने खालका कुनैपनि घटना तथा अवस्थाहरू विद्यमान रहेका छैनन् । बैंकले आन्तरिक तथा बाह्य पक्षहरूलाई विचार गर्दै आफ्ना लक्ष्य, उपलब्धि तथा रणनीतिहरूको मासिक, त्रैमासिक, अर्धवार्षिक र वार्षिक रूपमा समीक्षा गर्ने गरेको छ । हाल कायम राष्ट्रिय अर्थतन्त्रको शिथिलता, न्यून कर्जा प्रवाह र बजारमा देखिएको अधिक तरलता तथा व्यावसायिक प्रतिस्पर्धाका कारणले बैंकको आम्दानी, सम्पत्तिको गुणस्तर तथा व्यवसाय विस्तारमा परेको असरको नियमित विश्लेषण गर्दै बैंकका विभिन्न तह तथा समितिहरूमा छलफल गरि उचित व्यवस्थापनका लागि आवश्यक रणनीतिहरू तर्जुमा गरि लागू गर्ने गरिएको छ ।

(घ) बैंकको सञ्जालहरू

बैंकले ३४१ वटा शाखाहरू, ६९ वटा एक्सटेन्सन काउन्टर तथा राजस्व संकलन केन्द्र, १३६ शाखारहित बैंकिङ्ग सेवा केन्द्र, ३६७ वटा एटिएमको सञ्जालहरू र तीनवटा विदेशीस्थित प्रतिनिधि कार्यालय मार्फत देशभित्र ७७ वै जिल्लामा र देश वाहिरपनि सेवा प्रदान गर्दै आइरहेको छ । अष्ट्रेलियाको सिड्नी, भारतको नयाँ दिल्ली तथा संयुक्त अधिराज्यको ह्याम्पशायरमा बैंकको प्रतिनिधि कार्यालयहरू सञ्चालनमा रहेका छन् ।

३. कानूनी कारवाही सम्बन्धी विवरण

(क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए

नियमित कारोबारको सिलसिलामा आएका व्यावसायिक मुद्दा मामिला बाहेक संस्थाले वा संस्थाको विरुद्धमा कुनै मुद्दा दायर भएको छैन ।

(ख) संगठित संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए

संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको कुरा संस्थाको जानकारीमा छैन ।

(ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए

संस्थाको संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको कुरा संस्थाको जानकारीमा छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विवरण

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

धितोपत्रको कारोबार, नेपाल स्टक एक्सचेञ्ज र नेपाल धितोपत्र बोर्डको सुपरिवेक्षणमा सञ्चालित भएको हुनाले यस सम्बन्धमा व्यवस्थापनको कुनै विशेष धारणा नभएको ।

(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम र अन्तिम मूल्य, कारोबार भएको कुल दिन तथा शेयर कारोबार संख्या

शेयरको अधिकतम मूल्य (रु) २६२.२०

शेयरको न्यूनतम मूल्य (रु) २४०.००

शेयरको अन्तिम मूल्य (रु) २५४.००

कुल शेयर कारोबार संख्या १४,६१६,८३०

कुल शेयर कारोबार रकम (रु) ३,६८५,३००,६०३

कुल शेयर कारोबार भएको दिन ६१

५. समस्या, चुनौती तथा रणनीति

(क) समस्या तथा चुनौती

आन्तरिक

• बैंकको जनशक्ति, व्यवसाय तथा संजालमा भएको वृद्धि सँगसँगै वृद्धि हुने सञ्चालन जोखिमको उचित व्यवस्थापन गर्नु ।

• कर्जाको गुणस्तर अभिवृद्धि तथा निष्क्रिय कर्जाको मात्रा न्यूनतममा कायम गर्नु र बैंकमा रहेको अतिरिक्त तरलताको उचित व्यवस्थापन गर्नु ।

• सुचना प्रविधिको उच्चतम प्रयोग गर्दै गर्दा यसमा हुने अन्तरनिहित जोखिमहरूको समयमै पहिचान र तिनीहरूको उचित व्यवस्थापन गर्नु ।

• बैंकको सञ्चालन तथा व्यवस्थापनसँग सम्बन्धित खर्चहरूमा थप मितव्ययिता अपनाई पूँजीमा अपेक्षित प्रतिफल दिनु ।

• बैंकमा कार्यरत दक्ष जनशक्तिमा भएको ज्ञान, सीप र क्षमताको अधिकतम उपयोग गर्नु तथा जनशक्तिको पलायन दर कम गर्नु ।

बाह्य

• प्राकृतिक प्रकोप र अर्थतन्त्रमा आएको शिथिलताबाट व्यवसायमा परेको असर ।

• विद्यमान अवस्थामा दिगो बैंकिङ्ग कारोबारको विस्तार तथा लगानीकर्ताको अपेक्षित प्रतिफल ।

• प्रविधिको विकास सँगै यसले निम्त्याउने अन्तरनिहित जोखिमहरू ।

(ख) त्यस्तो समस्या तथा चुनौती समाधान गर्न व्यवस्थापनले अवलम्बन गरेको रणनीति

• सम्पत्ति तथा दायित्वको व्यवस्थापन र पोर्टफोलियोको जोखिम अनुरूप विविधता कायम गर्ने ।

• अर्थतन्त्रमा आएको शिथिलताले गर्दा असर परेका व्यावसायिक संस्था तथा व्यक्तिगत ग्राहकहरूसँग थप सहकार्य, कर्जाको पुनर्तालीकीकरण तथा पुनर्संरचना जस्ता उपायहरूको अवलम्बन गर्ने ।

• खर्चहरूको प्रभावकारी अनुगमन गर्ने तथा जोखिम व्यवस्थापन कार्यलाई थप सबलीकरण गर्ने ।

• सञ्चालन, बजार तथा व्यापार जोखिम क्षेत्रहरूको अनुगमन र योजनाबद्ध रूपमा प्रभावकारी जोखिम व्यवस्थापन कार्य गर्ने ।

• निष्क्रिय कर्जा असुली तथा व्यवस्थापनमा उच्च प्राथमिकता दिने र कर्जा अनुगमनको कार्यलाई थप परिणाममुखी बनाउने ।

• समय सापेक्ष हुने गरि प्रविधिमा आधारित नयाँ नयाँ बैंकिङ्ग सेवा तथा सुविधाहरूको विकास र विस्तार गर्ने ।

• कर्मचारी तालिम सम्बन्धमा योजनाबद्ध कार्यतालिका बनाई प्रभावकारिता समेत अभिवृद्धि गर्ने ।

६. संस्थागत सुशासन

बैंकमा संस्थागत सुशासन कायम राख्न बैंकको संचालक समिति, आन्तरिक लेखापरीक्षण विभाग र व्यवस्थापन समूह निरन्तर प्रतिबद्ध रहेका छन् । बैंकिङ्ग भएको लिखित नीति, नियम र निर्देशनहरूले बैंकको सञ्चालन र सुशासनको सुनिश्चितता गरेको विश्वास रहेको छ ।

७. सत्य तथ्यता सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित गर्ने तथा निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।

Global IME Bank

Global IME Bank Ltd.

Interim Financial Statements FY 2083/84

Condensed Consolidated Statement of Financial Position

As on Quarter ended 31st Ashwin 2083 (17/10 /2026)

Particulars GroupThis Quarter Ending GroupImmediate Previous Year Ending BankThis Quarter Ending BankImmediate Previous Year Ending
Assests | |
Cash and Cash Equivalents58,752,349107,286,36158,666,313107,173,074
Due from Nepal Rastra Bank53,088,90928,733,01853,038,90928,733,018
Placements with B/FIs13,309,807-13,309,807-
Derivative Financial Instruments27,133,46617,418,02627,133,46617,418,026
Other Trading Assets1,787,0261,759,588--
Loans and Advances to B/FIs12,322,47913,681,21415,908,41417,046,750
Loans and Advances to Customers482,955,981449,819,696471,964,928438,828,295
Investment Securities171,249,405183,515,792171,216,933183,491,328
Current Tax Assets38,7153,914,864-3,745,862
Investment in Subsidiaries--728,395728,395
Investment in Associates2,128,8852,117,9611,395,7711,395,771
Investment Property5,487,5535,707,7975,476,1085,696,352
Property and Equipment8,010,1908,173,2127,895,1828,056,233
Goodwill and Intangible Assets850,811854,867848,776852,709
Deferred Tax Assets614,682927,663568,586881,148
Other Assets7,499,6886,456,0357,209,0276,198,398
Total Assets845,229,947830,366,095835,360,613820,245,359
Liabilities | |
Due to B/FIs27,794,06130,661,46626,385,06929,322,111
Due to Nepal Rastra Bank290,363290,363290,363290,363
Derivative Financial Instruments26,693,51417,600,60926,693,51417,600,609
Deposit from Customers693,234,036672,670,480690,000,018669,139,081
Borrowing2,173,66710,588,3922,173,66710,588,392
Current Tax Liabilities670,3813,940,309668,6603,936,786
Provisions----
Deferred Tax Liabilities----
Other Liabilities11,304,29211,590,3318,780,6299,134,800
Debt Securities Issued10,691,06710,690,27410,691,06710,690,274
Subordinated Liabilities----
Total Liabilities772,851,381758,032,224765,682,987750,702,416
Equity | |
Share Capital39,640,48738,115,85339,640,48738,115,853
Share Premium----
Retained Earnings3,202,3305,627,9032,070,2204,204,500
Reserves28,696,34427,727,94627,966,92027,222,590
Total Equity attributable to equity holders71,539,16171,471,70269,677,62769,542,943
Non Controlling Interest839,404862,170--
Total Equity72,378,56572,333,87269,677,62769,542,943
Total Liabilities and Equity845,229,947830,366,095835,360,613820,245,359
Net Assets Value Per Share--175.77182.45

Condensed Consolidated Statement of Profit or Loss

For the Quarter ended 31st Ashwin 2083 (17/10/2026)

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

Interest Income10,511,61810,511,61810,640,69810,640,69810,135,56910,135,56910,256,66410,256,664
Interest Expenses6,039,3176,039,3176,280,0836,280,0835,942,3155,942,3156,191,8946,191,894
Net interest income4,472,3004,472,3004,360,6144,360,6144,193,2544,193,2544,064,7704,064,770
Fee and commission income1,571,3051,571,3051,213,4901,213,4901,485,4561,485,4561,164,7321,164,732
Fee and commission expenses274,641274,641209,629209,629264,166264,166203,776203,776
Net fee and commission income1,296,6641,296,6641,003,8621,003,8621,221,2901,221,290960,956960,956
Net interest, fee and commission income5,768,9645,768,9645,364,4765,364,4765,414,5455,414,5455,025,7265,025,726
Net Trading Income420,427420,427171,055171,055412,164412,164165,372165,372

Statement of Distributable Profit or Loss

For the quarter end of 31st Ashwin 2083 (17/10/2026)

(As per NRB Regulation)

NPR in '000

Bank

Current Year Previous Year

Particular Upto this Qtr YTD Corresponding Quarter YTD
Net Profit or (Loss) as per statement of Profit & Loss2,313,8001,858,650
Appropriations:
a. General Reserve(462,760)(371,730)
b. Foreign Exchange Fluctuation Fund-(2,233)
c. Capital Redemption Reserve(156,944)(156,944)
d. Corporate Social Responsibility Fund(22,677)(16,695)
e. Employees' Training Fund(5,449)(11,537)
f. Others(10,109)-
Profit or (Loss) before regulatory adjustment1,655,8611,299,510
Regulatory adjustment:
a. Interest receivable (-)/previous accrued interest received (+)(478,913)(380,591)
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 (+) 109,615 83

e. Deferred Tax assets recognised (-)/ reversal (+)278,653(96,151)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/reversal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other(2,132)(28,224)
Net Profit for the Qtr end Ashwin 20831,563,084794,627
Opening Retained Earning as on Shrawan 14,318,7214,054,879
Adjustment (+/-)--
Distribution
Bonus Share Issued(1,524,634)-
Cash Dividend Paid(2,286,951)-
Total Distributable profit or (loss) as on Qtr end date2,070,2204,849,506
Annualised Distributable Profit/Loss per share17.7522.95
First Quarterly Report of F.Y. 2083/84 Related to Rule 26 (1)142073

1. Financial Statement

(a) Quarterly Financial Position and Profit/Loss Statement

First quarterly report of financial year 2083/84 and transactions with related parties are attached herewith.

(b) Key Financial Ratios

Earnings Per Share (NPR) 23.35 Total Assets Value Per Share (NPR) 2,107.34

Price Earnings Ratio (NPR) 10.88 Liquidity Ratio (%) 38.43%

Net Worth Per Share (NPR) 175.77

(c) Related Party Transactions Amount in Rs. thousand

S.N. Type Key Management Personnel (KMPs) Global IME Capital Limited Global IME Laghubitta Bittiya Sanstha Limited Global IME Securities Limited

1. Salary and Allowances8,623---
2. Directors' Fee and Expenses1,756---
3. Deposit-907,34226,91727,051
4. Loan and Advance--3,622,957-
5. Interest Received on Loan--40,836-

6. Interest Paid on Deposit - 171 - 13

2. Management Analysis

(a) Statement regarding the main reasons for any changes in the institution's stock, income, and liquidity during the quarterly period

Although there are signs of improvement in the business environment that slowed down following the massive public demonstration by the Gen Z generation last year, the country's economy has faced recurring severe damage due to the catastrophic flood in the Bhote Koshi River of Rasuwa district in Bhadra 2083 this year. Relief efforts for affected households and businesses/entities due to this flood are expected to impose a burden of billions of rupees on the country. Due to excess liquidity in banks, interest rates have dropped to minimum levels, yet loan demand in the market has not been able to increase as expected, while the challenge of non-performing loan recovery remains. Despite these circumstances, during this quarterly period, the bank acted according to its strategy for this fiscal year to deploy excess liquidity into quality investments, improve the credit-deposit ratio, and enhance income.

(b) Analytical report of management regarding the business plan for the upcoming period

In the upcoming period, focusing on credit flow to productive sectors as well as small and medium enterprises, properly deploying extra liquidity available in the bank, and improving the credit-deposit ratio are the primary plans. As new opportunities and new technologies develop in the banking sector alongside added distinct challenges, the bank aims to maximize the use of new technologies through Digitization and Process Automation of daily operations and services to provide fast and efficient service to customers while enhancing operational efficiency and productivity.

Other Operating Income183,072183,072208,070208,070174,155174,155
Total operating income6,372,4636,372,4635,743,6015,743,6016,000,8646,000,864
Impairment charge/(reversal) for loans and other losses543,199543,1991,050,1321,050,132488,303488,303
Net operating income5,829,2645,829,2644,693,4694,693,4695,512,5615,512,561
Personnel Expenses1,538,7631,538,7631,430,6271,430,6271,409,2611,409,261
Other Operating Expenses706,330706,330642,241642,241668,078668,078
Depreciation and Amortization217,839217,839217,128217,128212,693212,693
Operating profit3,366,3323,366,3322,403,4732,403,4733,222,5293,222,529
Non operating income878878118,741118,741878878
Non operating expenses11,81111,8111,3851,3859292
Profit before income tax3,355,3993,355,3992,520,8302,520,8303,223,3153,223,315
Income Tax Expense
Current Tax669,493669,493779,435779,435630,863630,863
Deferred Tax276,845276,845(147,628)(147,628)278,653278,653
Profit/(Loss) for the period2,409,0612,409,0611,889,0231,889,0232,313,8002,313,800

Condensed Consolidated Statement of Comprehensive Income

Profit/(Loss) for the period2,409,0612,409,0611,889,0231,889,0232,313,8002,313,800
Other Comprehensive income37,53637,536(70,680)(70,680)38,95638,956
Total Comprehensive income2,446,5972,446,5971,818,3431,818,3432,352,7552,352,755
Earnings Per Share
Basic earnings per share24.3119.8223.35
Diluted earnings per share24.3119.8223.35
Profit attributable to
Equity holders of the Bank2,413,2022,413,2021,798,5861,798,5862,352,7552,352,755
Non Controlling Interest33,39533,39519,75719,757--
Total2,446,5972,446,5971,818,3431,818,3432,352,7552,352,755

Ratios as per NRB Directive

Group

Current Year This Quarter Upto this Quarter (YTD) 11.27% 9.31% 9.31% 4.93% 0.66% 118.10% 3.26% 70.11% 4.61% 3.17% 13.29% 1.13%

Previous Year Corresponding This Quarter Upto this Quarter (YTD) 12.88% 10.34% 10.34% 5.00% 0.93% 110.23% 3.92% 73.34% 5.40% 3.48% 10.82% 1.04%

Capital fund to RWA 11.27% 12.88% 11.32%

Tier 1 Capital to RWA 9.31% 10.34% 9.35%

CET 1 Capital to RWA 9.31% 10.34% 9.35%

Non performing Loan (NPL) to Total Loan 4.93% 5.00% 4.79%

Net Non performing Loan to Total Loan 0.66% 0.93% 0.60%

Total Loan Loss Provision to Total NPL 118.10% 110.23% 120.17%

Quarterly Average Cost of Funds 3.26% 3.92% 3.26%

Credit to Deposit Ratio (As per NRB Directive) 70.11% 73.34% 70.11%

Quarterly Average Base Rate 4.61% 5.40% 4.61%

Average Interest Rate Spread 3.17% 3.48% 3.17%

Return on Equity 13.29% 10.82% 13.29%

Return on Assets 1.13% 1.04% 1.12%

Notes to Interim Financial Statements:

1 The above figures are subject to change upon otherwise instructions of the Regulators and/or External Auditor.

2 The interim financial statements have been prepared in accordance with Nepal Financial Reporting Standards and Accounting Standards Board, Nepal and the applicable guidelines issued by Nepal Rastra Bank.

3 Interest income on loans are recognised as per Guidance note on Interest Income Recognition, 2025 issued by Nepal Rastra Bank.

4 Personnel Expenses include provision for employee bonus calculated as per Bonus Act 2030.

5 The Bank, following regulatory backstop as mentioned in Clause 16 of "NFRS 9- Expected Credit Loss Related" recognize impairment on credit exposures as the HIGHER of total ECL calculated as per NFRS 9 and existing Unified Directives issued by Nepal Rastra Bank. The impairment measured in this quarter is as per the existing Unified Directives.

6 Loans and advances to customers, BFIs and loans to employees are measured at amortized cost and are presented net of impairment charges and includes accrued interest thereon.

7 Group Financial Statement includes financial statement of Global IME Bank Ltd. (Parent Company) and its subsidiaries Global IME Capital Ltd., Global IME Laghubitta Bittiya Sanstha Ltd., and Global IME Securities Ltd. Intercompany transactions have been eliminated in the statement related to the Group.

8 Regulatory adjustment on accrued interest on loans to customers and BFIs, Investment Property (Non Banking Assets) Assets and permitted capitalized interest on term loan for moratorium period are made as per the provisions of Unified Directive issued by Nepal Rastra Bank.

9 Detailed interim financial statement has been published in the Bank's website www.globalimebank.com

The bank aims to achieve positive results in business expansion, risk management, operating expense control, and income growth. Alignment with the long-term goals and strategy "GIBL Mission 2030" passed by the Board of Directors, the bank aims to become a "Digital First Bank" in the next five years, and various projects are currently underway in line with this goal.

(C) Analytical details regarding events, conditions, etc. from past experience that could have a material impact on the stock, profit, or cash flow of the organized institution

Except for the damage to physical infrastructure, furniture, equipment, and some other assets located at the Timure branch premises in Rasuwa district due to a severe flood in the Bhote Koshi River, based on the experience gained during the operation of the institution, there are no events or circumstances that could have a material impact on the stock, profit, or cash flow of the institution. The bank regularly reviews its goals, achievements, and strategies on a monthly, quarterly, semi-annual, and annual basis, considering both internal and external factors. Discussions are held across various levels and committees of the bank to regularly analyze the impact on the bank's income, asset quality, and business expansion caused by the current national economic slowdown, low credit flow, excess liquidity observed in the market, and commercial competition, and necessary strategies are formulated and implemented for proper management.

(D) Bank's Network

The bank continues to provide services across all 77 districts in the country and outside the country through a network of 341 branches, 69 extension counters and revenue collection centers, 136 branchless banking centers, 367 ATMs, and three overseas representative offices. The bank's representative offices are operating in Sydney, Australia; New Delhi, India; and Hampshire, United Kingdom.

3. Details Regarding Legal Proceedings

(A) In case any lawsuit has been filed by or against the organized institution during the quarterly period

No lawsuit has been filed by or against the institution, except for business litigation arising in the ordinary course of business.

(B) In case any lawsuit has been filed regarding disobedience of prevailing rules or criminal offense by or against a promoter or director of the organized institution

To the knowledge of the institution, no lawsuit has been filed regarding disobedience of prevailing rules or criminal offense by or against a promoter or director of the institution.

(C) In case any lawsuit has been filed against any promoter or director regarding financial crime

To the knowledge of the institution, no lawsuit has been filed against any promoter or director regarding financial crime.

4. Details Regarding Share Trading of the Organized Institution

(A) Management's view regarding the trading of shares of the organized institution in the securities market

Since trading of securities is conducted under the supervision of the Nepal Stock Exchange and the Securities Board of Nepal, management has no specific view in this regard.

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

Maximum price of share (Rs) 262.20

Minimum price of share (Rs) 240.00

Closing price of share (Rs) 254.00

Total share trading volume 14,616,830

Total share trading amount (Rs) 3,685,300,603

Total share trading days 61

5. Problems, Challenges, and Strategy

(A) Problems and Challenges

Internal

• Properly managing operating risk that increases alongside the growth in the bank's human resources, business, and network.

• Enhancing credit quality and maintaining non-performing loans at a minimum, and properly managing excess liquidity in the bank.

• Timely identifying and properly managing inherent risks while making maximum use of information technology.

• Exercising further frugality in operating and management expenses of the bank to deliver expected returns on capital.

• Maximizing the utilization of knowledge, skills, and capability of skilled human resources working in the bank and reducing the employee turnover rate.

External

• Impact on business caused by natural disasters and economic slowdown.

• Expanding sustainable banking business under current conditions and meeting investors' expected returns.

• Inherent risks brought about by technological development.

(B) Strategy adopted by management to address such problems and challenges

• Maintaining diversification in accordance with asset and liability management and portfolio risk.

• Adopting measures such as further collaboration, loan rescheduling, and restructuring with commercial institutions and individual clients affected by the economic slowdown.

• Effectively monitoring expenses and further strengthening risk management functions.

• Monitoring operational, market, and trade risk areas and executing risk management work in a planned and effective manner.

• Giving high priority to non-performing loan recovery and management, and making credit monitoring activities more result-oriented.

• Developing and expanding new technology-based banking services and facilities in a timely manner.

• Formulating a planned schedule for employee training to enhance overall effectiveness.

6. Corporate Governance

The Board of Directors, Internal Audit Department, and Management Team of the bank are continuously committed to maintaining corporate governance. Written banking policies, rules, and guidelines are believed to ensure proper operation and governance of the bank.

7. Declaration by the Chief Executive Officer regarding Truthfulness and Accuracy

I personally assume responsibility for the accuracy of the information and details mentioned in this report up to today's date. Furthermore, I declare that to the best of my knowledge and belief, the details stated in this report are true, factual, and complete, and no details, notices, or information necessary for informing investors and making decisions have been concealed.

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