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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
5 Aug, 2026
ग्लोबल आइएमई बैंक लिमिटेडको चौथो त्रैमासिक वित्तीय विवरण

ग्लोबल आइएमई बैंक लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणGlobal IME Bank Limited Fourth Quarter Interim Financial Statement

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 5, 2026

Interim Financial Statements FY 2082/83

Condensed Consolidated Statement of Financial Position

As on Quarter ended 32nd Ashadh 2083 (16/07/2026)

Particulars Group (This Quarter Ending) Group (Immediate Previous Year Ending) Bank (This Quarter Ending)
Assests
Cash and Cash Equivalents90,868,62353,053,08990,443,961
Due from Nepal Rastra Bank28,733,01822,189,46928,683,018
Placements with B/FIs---
Derivative Financial Instruments17,418,02611,071,92717,418,026
Other Trading Assets1,802,9911,544,462-
Loans and Advances to B/FIs13,730,86212,314,27417,924,860
Loans and Advances to Customers450,009,524419,852,567439,345,125
Investment Securities199,689,547148,846,164199,657,347
Current Tax Assets3,539,9232,647,5793,434,030
Investment in Subsidiaries--728,395
Investment in Associates2,170,4222,016,1541,395,771
Investment Property5,707,7976,067,6065,696,352
Property and Equipment8,178,2588,392,7198,069,194
Goodwill and Intangible Assets854,551868,203852,691
Deferred Tax Assets808,244-764,611
Other Assets6,569,0748,038,7576,356,708
Total Assets830,080,860696,902,969820,770,089
Liabilities
Due to B/FIs32,137,34724,383,93631,268,813
Due to Nepal Rastra Bank290,363331,844290,363
Derivative Financial Instruments17,600,60911,072,39017,600,609
Deposit from Customers672,670,480553,746,058669,171,448
Borrowing9,112,51113,905,6419,112,511
Current Tax Liabilities3,502,4322,786,4193,456,426
Provisions---
Deferred Tax Liabilities-101,313-
Other Liabilities11,514,78411,007,1819,373,381
Debt Securities Issued10,690,27410,687,31710,690,274
Subordinated Liabilities---
Total Liabilities757,518,800628,022,098750,963,825
Equity
Share Capital38,115,85338,115,85338,115,853
Share Premium---
Retained Earnings5,692,1435,181,2714,581,064
Reserves27,921,65024,897,43627,109,347
Total Equity attributable to equity holders71,729,64668,194,55969,806,264
Non Controlling Interest832,414686,312-
Total Equity72,562,06068,880,87169,806,264
Total Liabilities and Equity830,080,860696,902,969820,770,089
Net Assets Value Per Share--183.14

Condensed Consolidated Statement of Profit or Loss

For the Quarter ended 32nd Ashadh 2083 (16/07/2026)

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)

Interest Income10,882,79941,714,33611,107,63245,065,96810,484,43540,302,472
Interest Expenses6,270,14224,483,8906,496,12327,599,8106,165,79424,099,419
Net interest income4,612,65717,230,4464,611,50917,466,1584,318,64016,203,053
Fee and commission income1,412,6955,002,3271,256,0444,469,3121,328,9614,673,390
Fee and commission expenses304,6501,068,073324,0021,011,675295,5541,032,836
Net fee and commission income1,108,0453,934,254932,0433,457,6371,033,4083,640,554
Net interest, fee and commission income5,720,70221,164,7005,543,55220,923,7955,352,04819,843,607

Statement of Distributable Profit or Loss

For the quarter end of 32nd Ashadh 2083 (16/07/2026)

(As per NRB Regulation)

NPR in '000

Particular Bank Current Year Upto this Qtr YTD Bank Previous Year Corresponding Quarter YTD

Net Profit or (Loss) as per statement of Profit & Loss6,227,1565,076,304
Appropriations:
a. General Reserve(1,245,431)(1,015,261)
b. Foreign Exchange Fluctuation Fund(5,815)(2,806)
c. Capital Redemption Reserve(627,778)(627,778)
d. Corporate Social Responsibility Fund(23,729)56,585
e. Employees' Training Fund(35,609)(31,200)
f. Others1,570-
Profit or (Loss) before regulatory adjustment4,290,3643,455,843
Regulatory adjustment:
a. Interest receivable (-)/previous accrued interest received (+)164,5771,385,653
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 (+)179,07736,090
e. Deferred tax assets recognised (-)/ reversal (+)(889,317)(725,273)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/reversal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other(169,248)(117,070)
Net Profit for the Qtr end Ashadh 20833,575,4534,035,243
Opening Retained Earning as on Shrawan 14,054,879506,718
Adjustment (+/-)--
Distribution
Bonus Share Issued-(487,082)
Cash Dividend Paid(3,049,268)-
Total Distributable profit or (loss) as on Qtr end date4,581,0644,054,879
Annualised Distributable Profit/Loss per share12.0210.64
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ २६(१)१४

१. वित्तीय विवरण

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

आर्थिक वर्ष २०८२/८३ को चौथो त्रैमासिक विवरण र सम्बन्धित पक्षसंगको कारोबार यसै साथ संलग्न गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरु

प्रति शेयर आम्दानी (रु.) १६.३४ प्रति शेयर कुल सम्पत्तिको मूल्य (रु.) २,१५३.३६

मूल्य आम्दानी अनुपात (रु.) १४.६९ तरलता अनुपात (%) ४४.४८%

प्रति शेयर नेटवर्थ (रु.) १८३.१४ |

(ग) सम्बन्धित पक्षसँगको कारोबार (रकम रु. हजारमा)

क्र.सं. प्रकार प्रमुख व्यवस्थापन तथा पदाधिकारीहरु (KMPS) सहायक कम्पनीहरु ग्लोबल आइएमई क्यापिटल लिमिटेड सहायक कम्पनीहरु ग्लोबल आइएमई लघुवित्त वित्तीय संस्था लिमिटेड सहायक कम्पनीहरु ग्लोबल आइएमई सेक्युरिटिज लिमिटेड

१. तलब तथा भत्ता१९,१९२---
२. संचालकका शुल्क तथा खर्च११,४९४---
३. निक्षेप-५१६,१५०६०७,३४७७७,२१९
४. कर्जा तथा सापट--४,२३६,३६२-
५. कर्जामा प्राप्त व्याज--९६,१०१-

६. निक्षेपमा व्याज - ५,५७८ - २६८

२. व्यवस्थापकीय विश्लेषण

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

विश्व भूराजनीतिमा शक्तिशाली राष्ट्रहरुबीच कायम भूराजनीतिक टकराव र व्यापार धुवीकरणले आर्थिक विस्तार चुनौतीपूर्ण हुँदै गएको छ । भाद्र २०८२ मा जेनजी पुस्ताले गरेको विशाल जनप्रदर्शनमा भएको मानवीय एवम् भौतिक क्षतिको कारण पनि देशको समग्र व्यावसायिक वातावरण केही समयदेखि सकारात्मक बन्न सकिरहेको थिएन । जसको फलस्वरूप व्यवसायीहरुको मनोबल न्यून रही बैंकहरुको ब्याजदर घट्दै न्यूनतम अवस्थामा आइपुग्दा समेत बजारमा कर्जाको माग बढ्न सकिरहेको छैन । यसै परिस्थितिका कारण बैंकको कर्जा विस्तार अपेक्षित मात्रामा हुन सकेको छैन भने बैंकको ब्याज आम्दानी तथा निष्कृय कर्जा असुलीमा समेत नकारात्मक असर पर्न गएको छ । यद्यपि फाल्गुण २०८२ मा सम्पन्न चुनावले नेपालमा पहिलोपटक एक दलले स्पष्ट बहुमत प्राप्त गरी नयाँ सरकार गठन भएको छ । यस पश्चात देखिएको सरकारका सकारात्मक कदमले बैंकमा रहेको अधिक तरलतालाई गुणस्तरीय लगानीमा लगाई बैंकको कर्जा निक्षेप अनुपातलाई सुधार गरि अधिकतम स्रोत परिचालनमा सहयोग पुग्ने अपेक्षा 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 नयाँ प्रविधिहरुको विकास

Net Trading Income295,9091,296,469532,3411,191,312345,1691,304,086
Other Operating Income64,246678,404(15,187)444,09279,009656,282
Total operating income6,080,85723,139,5736,060,70622,559,1995,776,22621,803,975
Impairment charge/(reversal) for loans and other losses733,3334,787,9262,974,3786,170,849873,5594,788,392
Net operating income5,347,52418,351,6483,086,32816,388,3504,902,66717,015,583
Personnel Expenses1,441,6135,528,0001,119,3905,079,9221,292,8325,060,473
Other Operating Expenses635,4712,543,398651,5492,571,235596,3692,401,146
Depreciation and Amortization246,916897,163254,608890,304236,031871,851
Operating profit3,023,5249,383,0861,060,7817,846,8892,777,4358,682,113
Non operating income8,673128,414178,329197,8068,673128,414
Non operating expenses18,16626,2076,59817,60110,45217,102
Profit before income tax3,014,0309,485,2931,232,5138,027,0952,775,6568,793,425
Income Tax Expense
Current Tax1,149,8443,671,897822,8352,786,4191,065,5383,455,585
Deferred Tax(130,391)(913,831)(345,200)(365,135)(115,861)(889,317)
Profit/(Loss) for the period1,994,5776,727,227754,8775,605,8111,825,9786,227,156

Condensed Consolidated Statement of Comprehensive Income

Profit/(Loss) for the period1,994,5776,727,227754,8775,605,8111,825,9786,227,156
Other Comprehensive income(67,577)1,510(31,479)146,294(67,781)968
Total Comprehensive income1,927,0006,728,737723,3985,752,1041,758,1976,228,124
Earnings Per Share
Basic earnings per share-17.65-14.71-16.34
Diluted earnings per share-17.65-14.71-16.34
Profit attributable to
Equity holders of the Bank1,852,8066,541,729720,4915,655,2901,758,1976,228,124
Non Controlling Interest74,194187,0082,90896,815--
Total1,927,0006,728,737723,3985,752,1041,758,1976,228,124
Ratios as per NRB Directive
Capital fund to RWA---

Tier 1 Capital to RWA - 9.99% - 10.58% - 10.04%

CET 1 Capital to RWA - 9.99% - 10.58% - 10.04%

Non performing Loan (NPL) to Total Loan---
Net Non performing Loan to Total Loan---
Total Loan Loss Provision to Total NPL---
Quarterly Average Cost of Funds---
Credit to Deposit Ratio (As per NRB Directive)---
Quarterly Average Base Rate---
Average Interest Rate Spread---
Return on Equity---
Return on Assets---

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 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 Accounting Standards Board, Nepal and the applicable guidelines 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 Guidelines" issued by Nepal Rastra Bank, recognize impairment on credit exposures as the HIGHER of total ECL calculated as per NFRS 9 and existing regulatory provisions as per Unified Directives issued by Nepal Rastra Bank. The impairment measured in this quarter is as per the existing regulatory provisions.

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. and its subsidiaries namely Global IME Capital Ltd., Global IME Laghubitta Bittiya Sanstha Ltd., and Global IME Securities Ltd. Intercompany transactions among the Group entities are eliminated in the above statement related to the Group.

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

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

सँगै भिन्न किसिमका चुनौतीहरु समेत थपिंदै गैरहेका छन् । बैंकले नयाँ प्रविधिको अधिकतम प्रयोग बाट सेवा तथा दैनिक कार्यहरूको Digitization तथा Process Automation गरी ग्राहकहरूलाई छिटो छरितो सेवा प्रदान गर्नुका साथै कार्यदक्षता एवं उत्पादकत्वमा अभिवृद्धि गरी 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 परियोजनाहरुमा कार्य भइरहेको छ।

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

जेन जी जनप्रदर्शनमा बैंकका केही भौतिक सम्पत्तिहरुमा भएका क्षति बाहेक संस्था सञ्चालनका क्रममा प्राप्त अनुभवका आधारमा संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने खालका कुनैपनि घटना तथा अवस्थाहरु विद्यमान रहेका छैनन् । बैंकले आन्तरिक तथा वाह्य पक्षहरूलाई विचार गर्दै आफ्ना लक्ष्य, उपलब्धि तथा रणनीतिहरूको मासिक, त्रैमासिक, अर्धवार्षिक र वार्षिक रुपमा समीक्षा गर्ने गरेको छ। हाल कायम राष्ट्रिय अर्थतन्त्रको सिथिलता, न्यून कर्जा प्रवाह र बजारमा देखिएको अधिक तरलता तथा व्यवसायिक प्रतिस्पर्धाका कारणले बैंकको आम्दानी, सम्पत्तिको गुणस्तर तथा व्यवसाय विस्तारमा परेको असरको नियमित विश्लेषण गर्दै बैंकका विभिन्न तह तथा समितिहरुमा छलफल गरि उचित व्यवस्थापनका लागि आवश्यक रणनीतिहरु तर्जुमा गरि लागू गर्ने गरिएको छ।

(घ) बैंकको सञ्जालहरु

बैंकले ३५२ वटा शाखाहरु, ६९ वटा एक्सटेन्सन काउण्टर तथा राजस्व संकलन केन्द्र, १४७ शाखारहित बैंकिङ्ग सेवा केन्द्र, ३६८ वटा एटिएमको सञ्जालहरु र तीनवटा विदेशीस्थित प्रतिनिधि कार्यालय मार्फत देशभित्र ७७ वटै जिल्लामा र देश वाहिरपनि सेवा प्रदान गर्दै आइरहेको छ। अष्ट्रेलियाको सिड्नी, भारतको नयाँ दिल्ली तथा संयुक्त अधिराज्यको ह्याम्पशायरमा बैंकको प्रतिनिधि कार्यालयहरु 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 एक्सचेन्ज र नेपाल धितोपत्र बोर्डको सुपरवेक्षणमा 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)२४९.००७,६२८,७४१
शेयरको न्यूनतम मूल्य (रु)२२९.००१,८९९,९८७,९८९

शेयरको अन्तिम मूल्य (रु) २४०.०० कुल शेयर कारोबार भएको दिन ६४

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 न्यूनस्तरमा कायम गर्नु र बैंकमा रहेको अतिरिक्त तरलताको उचित व्यवस्थापन गर्नु ।

• सूचना प्रविधिको उच्चतम प्रयोग गर्दै गर्दा यसमा हुने अन्तरनिहीत जोखिमहरुको समयमै पहिचान र तिनीहरुको उचित व्यवस्थापन गर्नु ।

• बैंकको सञ्चालन तथा व्यवस्थापनसँग सम्बन्धित खर्चहरुमा 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 ।

वाह्य

• देशको अस्थिर राजनीतिक अवस्था र अर्थतन्त्रमा आएको शिथिलताबाट व्यवसायमा परेको असर ।

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

• प्रविधिको विकास सँगै यसले निम्त्याएको अन्तरनिहित जोखिमहरू ।

• नियमनकारी निकायबाट जारी हुने नीति तथा निर्देशनहरुबाट हुने सञ्चालन खर्चको वृद्धि तथा आम्दानीमा आउन सक्ने संकुचनका कारण अपेक्षित नाफामा हुने कमी ।

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

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

• अर्थतन्त्रमा आएको सिथिलताले गर्दा असर परेका व्यवसायिक संस्था तथा व्यक्तिगत ग्राहकहरुसँग थप सहकार्य, कर्जाको पुनर्तालिकीकरण तथा पुनर्संरचना जस्ता उपायहरुको अवलम्बन गर्ने ।

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

• सञ्चालन, बजार तथा व्यापार जोखिम क्षेत्रहरूको अनुगमन र योजनाबद्ध रुपमा 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 प्रतिवद्ध रहेका छन्। बैंकसँग 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 विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित गर्ने तथा निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

Interim Financial Statements FY 2082/83

Condensed Consolidated Statement of Financial Position

As on Quarter ended 32nd Ashadh 2083 (16/07/2026)

Particulars Group (This Quarter Ending) Group (Immediate Previous Year Ending) Bank (This Quarter Ending)
Assests
Cash and Cash Equivalents90,868,62353,053,08990,443,961
Due from Nepal Rastra Bank28,733,01822,189,46928,683,018
Placements with B/FIs---
Derivative Financial Instruments17,418,02611,071,92717,418,026
Other Trading Assets1,802,9911,544,462-
Loans and Advances to B/FIs13,730,86212,314,27417,924,860
Loans and Advances to Customers450,009,524419,852,567439,345,125
Investment Securities199,689,547148,846,164199,657,347
Current Tax Assets3,539,9232,647,5793,434,030
Investment in Subsidiaries--728,395
Investment in Associates2,170,4222,016,1541,395,771
Investment Property5,707,7976,067,6065,696,352
Property and Equipment8,178,2588,392,7198,069,194
Goodwill and Intangible Assets854,551868,203852,691
Deferred Tax Assets808,244-764,611
Other Assets6,569,0748,038,7576,356,708
Total Assets830,080,860696,902,969820,770,089
Liabilities
Due to B/FIs32,137,34724,383,93631,268,813
Due to Nepal Rastra Bank290,363331,844290,363
Derivative Financial Instruments17,600,60911,072,39017,600,609
Deposit from Customers672,670,480553,746,058669,171,448
Borrowing9,112,51113,905,6419,112,511
Current Tax Liabilities3,502,4322,786,4193,456,426
Provisions---
Deferred Tax Liabilities-101,313-
Other Liabilities11,514,78411,007,1819,373,381
Debt Securities Issued10,690,27410,687,31710,690,274
Subordinated Liabilities---
Total Liabilities757,518,800628,022,098750,963,825
Equity
Share Capital38,115,85338,115,85338,115,853
Share Premium---
Retained Earnings5,692,1435,181,2714,581,064
Reserves27,921,65024,897,43627,109,347
Total Equity attributable to equity holders71,729,64668,194,55969,806,264
Non Controlling Interest832,414686,312-
Total Equity72,562,06068,880,87169,806,264
Total Liabilities and Equity830,080,860696,902,969820,770,089
Net Assets Value Per Share--183.14

Condensed Consolidated Statement of Profit or Loss

For the Quarter ended 32nd Ashadh 2083 (16/07/2026)

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)

Interest Income10,882,79941,714,33611,107,63245,065,96810,484,43540,302,472
Interest Expenses6,270,14224,483,8906,496,12327,599,8106,165,79424,099,419
Net interest income4,612,65717,230,4464,611,50917,466,1584,318,64016,203,053
Fee and commission income1,412,6955,002,3271,256,0444,469,3121,328,9614,673,390
Fee and commission expenses304,6501,068,073324,0021,011,675295,5541,032,836
Net fee and commission income1,108,0453,934,254932,0433,457,6371,033,4083,640,554
Net interest, fee and commission income5,720,70221,164,7005,543,55220,923,7955,352,04819,843,607

Statement of Distributable Profit or Loss

For the quarter end of 32nd Ashadh 2083 (16/07/2026)

(As per NRB Regulation)

NPR in '000

Particular Bank Current Year Upto this Qtr YTD Bank Previous Year Corresponding Quarter YTD

Net Profit or (Loss) as per statement of Profit & Loss6,227,1565,076,304
Appropriations:
a. General Reserve(1,245,431)(1,015,261)
b. Foreign Exchange Fluctuation Fund(5,815)(2,806)
c. Capital Redemption Reserve(627,778)(627,778)
d. Corporate Social Responsibility Fund(23,729)56,585
e. Employees' Training Fund(35,609)(31,200)
f. Others1,570-
Profit or (Loss) before regulatory adjustment4,290,3643,455,843
Regulatory adjustment:
a. Interest receivable (-)/previous accrued interest received (+)164,5771,385,653
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 (+)179,07736,090
e. Deferred tax assets recognised (-)/ reversal (+)(889,317)(725,273)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/reversal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other(169,248)(117,070)
Net Profit for the Qtr end Ashadh 20833,575,4534,035,243
Opening Retained Earning as on Shrawan 14,054,879506,718
Adjustment (+/-)--
Distribution
Bonus Share Issued-(487,082)
Cash Dividend Paid(3,049,268)-
Total Distributable profit or (loss) as on Qtr end date4,581,0644,054,879
Annualised Distributable Profit/Loss per share12.0210.64
4th Quarterly Details of F.Y. 2082/83 Related to Rule 26 (1)142073

1. Financial Statement

(a) Statement of financial position and profit/loss for the quarterly period

The fourth quarterly statement for the fiscal year 2082/83 and transactions with related parties are attached herewith.

(b) Key Financial Indicators

Earnings Per Share (Rs.) 16.34 Total Assets Value Per Share (Rs.) 2,153.36

Price Earnings Ratio (Rs.) 14.69 Liquidity Ratio (%) 44.48%

Net Worth Per Share (Rs.) 183.14 |

(c) Related Party Transactions (Amount in Rs. '000)

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

1. Salary and Allowances19,192---
2. Director Fees and Expenses11,494---
3. Deposits-516,150607,34777,219
4. Loans and Advances--4,236,362-
5. Interest Received on Loans--96,101-

6. Interest on Deposits - 5,578 - 268

2. Management Analysis

(a) Statement regarding major reasons if there are changes in the institution's balance, income, and liquidity during the quarterly period

Economic expansion has become challenging due to ongoing geopolitical friction and trade polarization among powerful nations in global geopolitics. Due to the human and physical losses incurred during the massive public protests led by the Gen Z generation in Bhadra 2082, the country's overall business environment was also unable to turn positive for some time. As a result, business confidence remained low, and even when interest rates of banks dropped to minimum levels, credit demand in the market has failed to rise. Due to these circumstances, the bank's credit expansion has not been as expected, which has negatively impacted the bank's interest income as well as non-performing loan recovery. However, following the elections held in Falgun 2082, a new government has been formed with a single party securing a clear majority for the first time in Nepal. The positive steps taken by the government thereafter are expected to help deploy the excess liquidity in the bank into quality investments, improve the bank's credit-deposit ratio, and maximize resource mobilization.

(b) Management's analytical statement regarding business plan for the upcoming period

In the upcoming period, emphasis will be placed on credit flow to productive sectors as well as small and medium enterprises, and proper mobilization of additional liquidity in the bank to improve the credit-deposit ratio remains the primary plan. Development of new opportunities and emerging technologies in the banking sector

Net Trading Income295,9091,296,469532,3411,191,312345,1691,304,086
Other Operating Income64,246678,404(15,187)444,09279,009656,282
Total operating income6,080,85723,139,5736,060,70622,559,1995,776,22621,803,975
Impairment charge/(reversal) for loans and other losses733,3334,787,9262,974,3786,170,849873,5594,788,392
Net operating income5,347,52418,351,6483,086,32816,388,3504,902,66717,015,583
Personnel Expenses1,441,6135,528,0001,119,3905,079,9221,292,8325,060,473
Other Operating Expenses635,4712,543,398651,5492,571,235596,3692,401,146
Depreciation and Amortization246,916897,163254,608890,304236,031871,851
Operating profit3,023,5249,383,0861,060,7817,846,8892,777,4358,682,113
Non operating income8,673128,414178,329197,8068,673128,414
Non operating expenses18,16626,2076,59817,60110,45217,102
Profit before income tax3,014,0309,485,2931,232,5138,027,0952,775,6568,793,425
Income Tax Expense
Current Tax1,149,8443,671,897822,8352,786,4191,065,5383,455,585
Deferred Tax(130,391)(913,831)(345,200)(365,135)(115,861)(889,317)
Profit/(Loss) for the period1,994,5776,727,227754,8775,605,8111,825,9786,227,156

Condensed Consolidated Statement of Comprehensive Income

Profit/(Loss) for the period1,994,5776,727,227754,8775,605,8111,825,9786,227,156
Other Comprehensive income(67,577)1,510(31,479)146,294(67,781)968
Total Comprehensive income1,927,0006,728,737723,3985,752,1041,758,1976,228,124
Earnings Per Share
Basic earnings per share-17.65-14.71-16.34
Diluted earnings per share-17.65-14.71-16.34
Profit attributable to
Equity holders of the Bank1,852,8066,541,729720,4915,655,2901,758,1976,228,124
Non Controlling Interest74,194187,0082,90896,815--
Total1,927,0006,728,737723,3985,752,1041,758,1976,228,124
Ratios as per NRB Directive
Capital fund to RWA---

Tier 1 Capital to RWA - 9.99% - 10.58% - 10.04%

CET 1 Capital to RWA - 9.99% - 10.58% - 10.04%

Non performing Loan (NPL) to Total Loan---
Net Non performing Loan to Total Loan---
Total Loan Loss Provision to Total NPL---
Quarterly Average Cost of Funds---
Credit to Deposit Ratio (As per NRB Directive)---
Quarterly Average Base Rate---
Average Interest Rate Spread---
Return on Equity---
Return on Assets---

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 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 Accounting Standards Board, Nepal and the applicable guidelines 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 Guidelines" issued by Nepal Rastra Bank, recognize impairment on credit exposures as the HIGHER of total ECL calculated as per NFRS 9 and existing regulatory provisions as per Unified Directives issued by Nepal Rastra Bank. The impairment measured in this quarter is as per the existing regulatory provisions.

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. and its subsidiaries namely Global IME Capital Ltd., Global IME Laghubitta Bittiya Sanstha Ltd., and Global IME Securities Ltd. Intercompany transactions among the Group entities are eliminated in the above statement related to the Group.

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

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

Along with this, different types of challenges are also being added. The bank aims to maximize the use of new technology for Digitization and Process Automation of daily operations to provide fast and efficient services to customers, enhance operational efficiency and productivity, expand business, manage risk, control operating expenses, and bring positive results in income growth. In line with the long-term objective 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 work is underway on various projects in the bank accordingly.

(c) Analytical details regarding events, conditions, etc. that may materially affect the balance, profit, or cash flows of the corporate entity based on past experience

Except for damage to some physical assets of the bank during Gen Z public demonstrations, based on experience gained in operating the institution, no events or conditions exist that could materially affect the institution's balance, profit, or cash flow. The bank reviews its goals, achievements, and strategies on a monthly, quarterly, semi-annual, and annual basis considering internal and external factors. Regular analysis is conducted regarding the impact of current national economic slowdown, low credit flow, excess market liquidity, and business competition on bank income, asset quality, and business expansion, and discussions are held at various levels and committees to formulate and implement necessary management strategies.

(d) Bank's Network

The bank has been providing services across all 77 districts in the country and abroad through 352 branches, 69 extension counters and revenue collection centers, 147 branchless banking service centers, 368 ATM networks, and three foreign representative offices. Representative offices are in operation in Sydney (Australia), New Delhi (India), and Hampshire (United Kingdom).

3. Details Regarding Legal Actions

(a) If any lawsuit has been filed by or against the corporate entity during the quarter

Except for commercial litigation arising in the ordinary course of business, no lawsuit has been filed by or against the institution.

(b) If any lawsuit has been filed regarding violation of prevalent regulations or criminal offense by or against promoters or directors of the corporate entity

No lawsuit regarding violation of prevalent regulations or criminal offense by or against promoters or directors is to the knowledge of the institution.

(c) If any lawsuit has been filed against any promoter or director regarding financial crime

No lawsuit regarding financial crime against any promoter or director is to the knowledge of the institution.

4. Details Regarding Share Transactions of the Corporate Entity

(a) Management's view regarding share transactions of the corporate entity in the securities market

Since transactions of securities are operated under the supervision of Nepal Stock Exchange and Securities Board of Nepal, management has no specific view in this regard.

(b) Maximum, minimum, and closing price of shares, total trading days, and number of shares traded during the quarterly period

Maximum Share Price (NPR)249.007,628,741
Minimum Share Price (NPR)229.001,899,987,989

Closing Share Price (NPR) 240.00 Total Days Traded 64

5. Problems, Challenges, and Strategies

(a) Problems and Challenges

Internal

• Properly managing operational risks that increase along with growth in human resources, business, and network.

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

• Timely identification and proper management of inherent risks associated with maximum use of information technology.

• Exercising additional frugality in operation and management expenses to deliver expected return on capital.

• Maximizing the use of knowledge, skills, and capacities of skilled manpower working in the bank and reducing staff turnover.

External

• Impact on business due to unstable political condition and economic slowdown in the country.

• Expansion of sustainable banking business and expected return to investors in the present scenario.

• Inherent risks brought about by technological advancement.

• Increase in operating expenses due to policies and directives issued by regulatory bodies and reduction in expected profits due to possible contraction in income.

(b) Strategies adopted by management to solve such problems and challenges

• Maintaining diversity in asset and liability management according to portfolio risk.

• Adopting measures such as further cooperation with commercial entities and individual customers affected by economic slowdown, loan rescheduling, and restructuring.

• Effectively monitoring expenses and further strengthening risk management work.

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

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

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

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

6. Corporate Governance

The Board of Directors, Internal Audit Department, and Management Team of the bank are continuously committed to maintaining corporate governance. The bank's written policies, rules, and directives are believed to ensure operations and good governance.

7. Declaration by the Chief Executive Officer 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 and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information required for informing investors and taking decisions have been concealed.

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