गुहेश्वरी मर्चेन्ट बैंकिङ्ग एण्ड फाइनान्सको पहिलो त्रैमासिक वित्तीय विवरणGuheswori Merchant Banking & Finance: Q1 Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 1, 2026
Unaudited Financial Results (Quarterly)
Condensed Statement of Financial Position
As on Quarter ended 31st Asoj 2083 Rs in '000
| Assets | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Cash and Cash Equivalent | 1,106,028 | 572,722 |
| Due from Nepal Rastra Bank | 345,610 | 383,965 |
| Placement with Bank and Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to BFIs | 109,524 | 144,316 |
| Loans and Advances to Customers | 5,174,517 | 5,085,100 |
| Investment Securities | 2,465,261 | 3,370,065 |
| Current Tax Assets | 25,280 | - |
| Investment in Subsidiaries | - | - |
| Investment in Associates | 52,114 | 52,114 |
| Investment Property | 201,226 | 201,226 |
| Property and Equipment | 363,786 | 196,617 |
| Goodwill and Intangible Assets | 2,078 | 2,250 |
| Deferred Tax Assets | - | - |
| Other Assets | 19,274 | 23,723 |
| Total Assets | 9,864,696 | 10,032,097 |
| Liabilities | ||
| Due to Bank and Financial Institutions | 16,393 | 21,476 |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from Customers | 8,093,883 | 8,279,841 |
| Borrowings | - | - |
Current Tax Liabilities - 40
| Provisions | - | - |
| Deferred tax Liabilities | 66,806 | 65,216 |
| Other Liabilities | 92,774 | 70,819 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 8,269,857 | 8,437,393 |
| Equity | ||
| Share Capital | 1,012,176 | 1,012,176 |
| Share Premium | - | - |
| Retained Earnings | 1,292 | 10,034 |
| Reserves | 581,372 | 572,494 |
| Total Equity attributable to equity holders | 1,594,840 | 1,594,704 |
| Non Controlling Interest | - | - |
| Total Equity | 1,594,840 | 1,594,704 |
| Total Liabilities and Equity | 9,864,696 | 10,032,097 |
Condensed Statement of Profit or Loss
For the Quarter ended 31st Asoj 2083 Rs in '000
| Particulars | Current Year This Quarter | Current Year Upto This Quarter (YTD) | Previous Year Corresponding This Quarter | Previous Year Corresponding Upto This Quarter (YTD) |
|---|---|---|---|---|
| Interest Income | 135,411 | 135,411 | 167,378 | 167,378 |
| Interest Expenses | 78,657 | 78,657 | 117,008 | 117,008 |
| Net interest income | 56,754 | 56,754 | 50,370 | 50,370 |
| Fee and commission income | 6,520 | 6,520 | 6,158 | 6,158 |
| Fee and commission expenses | 149 | 149 | 218 | 218 |
| Net fee and commission income | 6,371 | 6,371 | 5,940 | 5,939 |
| Net interest, fee and commission income | 63,125 | 63,125 | 56,310 | 56,309 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 272 | 272 | 1,831 | 1,831 |
| Total operating income | 63,396 | 63,396 | 58,142 | 58,141 |
| Impairment charge/(reversal) for loans and other losses | 20,338 | 20,338 | 44,997 | 44,997 |
| Net operating income | 43,058 | 43,058 | 13,144 | 13,144 |
| Operating Expense | ||||
| Personnel Expenses | 30,564 | 30,564 | 28,627 | 28,627 |
| Other Operating Expenses | 11,545 | 11,545 | 10,106 | 10,106 |
| Depreciation and Amortization | 4,524 | 4,524 | 5,177 | 5,177 |
| Operating profit | (3,575) | (3,575) | (30,766) | (30,767) |
| Non operating income | - | - | - | - |
| Non operating expenses | - | - | - | - |
| Profit before income tax | (3,575) | (3,575) | (30,766) | (30,767) |
| Income Tax Expense | - | - | - | - |
| Current Tax | - | - | - | - |
| Deferred Tax | - | - | - | - |
| Profit/(Loss) for the period | (3,575) | (3,575) | (30,766) | (30,766) |
Statement of Comprehensive Income
For the Quarter ended 31st Asoj 2083 Rs in '000
| Particulars | Current Year This Quarter | Current Year Upto This Quarter (YTD) | Previous Year Corresponding This Quarter | Previous Year Corresponding Upto This Quarter (YTD) |
|---|---|---|---|---|
| Profit/(Loss) for the period | (3,575) | (3,575) | (30,766) | (30,766) |
| Other Comprehensive income | 3,710 | 3,710 | 68,417 | 68,417 |
| Total Comprehensive income | 135 | 135 | 37,651 | 37,650 |
| Basic earnings per share | (0.35) | (0.35) | (3.04) | (3.04) |
| Annualized Basic earnings per share | (1.41) | (1.41) | (12.16) | (12.16) |
| Diluted earnings per share | (0.35) | (0.35) | (3.04) | (3.04) |
| Profit attributable to | ||||
| Equity holders of the Bank | 135 | 135 | 37,651 | 37,651 |
| Non Controlling Interest | - | - | - | - |
| Total | 135 | 135 | 37,651 | 37,651 |
Ratios
Capital fund to RWA 17.71% 16.86%
Non performing Loan (NPL) to Total Loan 5.73% 8.08%
Total Loan Loss Provision to Total NPL 103.11% 78.93%
Cost of Funds 3.68% 5.38%
Credit to Deposit Ratio 68.67% 68.83%
Base Rate 6.22% 7.72%
Interest Rate Spread 4.34% 4.59%
Statement of Distributable Profit or Loss
For the Quarter ended 31st Asoj 2083 Rs in '000
Particulars Amount
Opening Retained Earning as on 1st Shrawan 2083 10,034
Bonus/Cash Dividend -
Corporate social responsibility 30
Employee Training Fund 941
Retained Earning before appropriation and regulatory adjustments 11,006
Net profit or (loss) as per statement of profit or loss (3,575)
Appropriations:
a. General Reserve -
b. Foreign Exchange Fluctuation Fund -
c. Capital redemption reserve -
d. Corporate social responsibility fund -
e. Employees training fund (642)
f. Other -
Profit required to be transfer to Regulatory Reserve (5,497)
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve (5,497)
Distributable profit or (loss) 1,292
Note: 1. Above Financials are prepared in accordance with Nepal Financial Reporting Standards (NFRS) as per NRB Directive.
2. Previous period figure have been regrouped/rearranged/restated wherever necessary.
3. If the statutory and supervising authority notify to change the Unaudited Financial statements the figures may changes.
4. Detailed Interim report has been published in Company's website.
आ.व.०८३/०८४ को प्रथम त्रैमासिक प्रतिवेदन
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को अनुसूची १४ (नियम २६ को उपनियम (१) संग सम्बन्धित)
१. वित्तीय विवरण :
(क) त्रैमासिक अवधिको वासलात, नाफानोक्सान सम्बन्धि विवरण :
वासलात तथा नाफा-नोक्सान सम्बन्धि विवरण यसै साथ प्रकाशित गरिएको छ ।
(ख) प्रमुख वित्तीय अनुपातहरू सम्बन्धि विवरण :
प्रति शेयर आम्दानी : रु.(१.४१) (वार्षिकीकरण गरिएको)
प्रति शेयर कुल सम्पत्तिको मूल्य : रु. ९७४.६०
मूल्य आम्दानी अनुपात : (२९५.७४)
tरलता अनुपात : ३६.९८
प्रति शेयर नेटवर्थः रु.१५७.७७
- व्यवस्थापकीय विश्लेषण : समीक्षा अवधिको वित्तीय प्रगतिका आधारमा प्राप्त उपलब्धिहरू सन्तोषजनक रहेको छ । गुणस्तरीय सेवा प्रदान गर्नुका साथै नयाँ व्यावसायिक योजनाको विकास एवं लगानी क्षेत्रहरूको पहिचान, व्यवसाय विविधिकरण तथा संस्थाले व्यावसायिक रुपमा सम्भाव्य भएका स्थानहरूमा रहेका २३ वटा शाखाहरू तथा ४ वटा एक्सटेन्सन काउन्टरबाट बैंकिङ्ग सुविधा उपलब्ध गराइरहेको छ । संस्थाले आवश्यक मात्रामा तरलता व्यवस्थापन गर्ने गरेको छ । संस्था तथा ग्राहक महानुभावहरूमा थप आर्थिक व्ययभार पर्ने कुनै प्रकारको अप्रिय घटना नघटेको जानकारी गराउछौं । तरलतामा सुधार भएको भएतापनि लगानीको अवसरमा कमी भएको कारण यस वित्तीय संस्थाको कारोबारमा पनि असर परेको कारणले गर्दा संस्थाको आम्दानीमा लक्ष्य अनुरूपको बुद्धि हासिल गर्न सकेको छैन ।
- कानूनी कारवाही सम्बन्धित विवरण : नरहेको ।
- संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण : यस वित्तीय संस्थाको शेयर कारोबार नियमित रहेको, शेयरको बजार मूल्य बैंक ब्यालेन्स भन्दा माथि रहेको र साधारण शेयर सर्वसाधारणमा छरिएर रहेको तथा हालसम्मको शेयरको कारोबार सन्तोषजनक रहेको व्यवस्थापनको धारणा रहेको छ ।
(स्टक एक्सचेन्ज लि. को वेवसाइट अनुसार)
अधिकतम मूल्य : रु. ४२८
न्यूनतम मूल्य : रु.४००
अन्तिम मूल्य : रु.४१७
कारोबार भएको कुल दिन : ६१
कारोबार संख्या : ३२९६
शेयरको कारोबार संख्या : ६५३६४५
- समस्या तथा चुनौती : बैकिंङ्ग क्षेत्रमा रहेको तीव्र प्रतिस्पर्धा, नेपाल राष्ट्र बैंक तथा नेपाल सरकारले समय समयमा देशको वित्तीय नीतिमा गर्ने परिवर्तनको प्रभाव, औद्योगिक एवं व्यापार व्यवसायमा देखिएको शिथिलता, लगानीका लागि उपयुक्त वातावरण बन्न नसक्नु, विभिन्न कारणले बैकिंङ्ग क्षेत्रमा निक्षेप संकलनको बुद्धि तथा कर्जा मागमा कमीले बैकिंङ्ग व्यवसायलाई समेत थप चुनौतीपूर्ण बनाई रहेको अवस्था छ ।
- संस्थागत सुशासन : वित्तीय संस्थाले संस्थागत सुशासन सम्बन्धि प्रचलित ऐन, कानुनको पूर्ण रुपमा पालना गर्दै संचालक तथा कर्मचारी आचरण सम्बन्धि व्यवस्थाको पूर्ण रुपमा पालना गर्ने गरिएको छ । संस्थागत सुशासन कायम गर्नको लागि व्यवस्थापन द्वारा समय समयमा संस्थाका कर्मचारीहरुलाई प्रशिक्षण दिने गरेको, सम्बन्धित नियामक निकायहरुबाट जारी निर्देशनको पूर्ण रुपमा पालना भएको र सो सम्बन्धमा कर्मचारीहरुलाई सजग रही अद्यावधिक हुन निर्देशन दिने गरेको छ । संस्थाको दिगो विकासको लागि संस्थागत सुशासन उच्चस्तरीय कायम राख्न व्यवस्थापन र संचालक समिति प्रतिबद्ध छ ।
- सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण : आजका मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य,तथ्य र पूर्ण छन् । लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण लुकाइएको छैन ।
Unaudited Financial Results (Quarterly)
Condensed Statement of Financial Position
As on Quarter ended 31st Asoj 2083 Rs in '000
| Assets | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Cash and Cash Equivalent | 1,106,028 | 572,722 |
| Due from Nepal Rastra Bank | 345,610 | 383,965 |
| Placement with Bank and Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to BFIs | 109,524 | 144,316 |
| Loans and Advances to Customers | 5,174,517 | 5,085,100 |
| Investment Securities | 2,465,261 | 3,370,065 |
| Current Tax Assets | 25,280 | - |
| Investment in Subsidiaries | - | - |
| Investment in Associates | 52,114 | 52,114 |
| Investment Property | 201,226 | 201,226 |
| Property and Equipment | 363,786 | 196,617 |
| Goodwill and Intangible Assets | 2,078 | 2,250 |
| Deferred Tax Assets | - | - |
| Other Assets | 19,274 | 23,723 |
| Total Assets | 9,864,696 | 10,032,097 |
| Liabilities | ||
| Due to Bank and Financial Institutions | 16,393 | 21,476 |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposit from Customers | 8,093,883 | 8,279,841 |
| Borrowings | - | - |
Current Tax Liabilities - 40
| Provisions | - | - |
| Deferred tax Liabilities | 66,806 | 65,216 |
| Other Liabilities | 92,774 | 70,819 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 8,269,857 | 8,437,393 |
| Equity | ||
| Share Capital | 1,012,176 | 1,012,176 |
| Share Premium | - | - |
| Retained Earnings | 1,292 | 10,034 |
| Reserves | 581,372 | 572,494 |
| Total Equity attributable to equity holders | 1,594,840 | 1,594,704 |
| Non Controlling Interest | - | - |
| Total Equity | 1,594,840 | 1,594,704 |
| Total Liabilities and Equity | 9,864,696 | 10,032,097 |
Condensed Statement of Profit or Loss
For the Quarter ended 31st Asoj 2083 Rs in '000
| Particulars | Current Year This Quarter | Current Year Upto This Quarter (YTD) | Previous Year Corresponding This Quarter | Previous Year Corresponding Upto This Quarter (YTD) |
|---|---|---|---|---|
| Interest Income | 135,411 | 135,411 | 167,378 | 167,378 |
| Interest Expenses | 78,657 | 78,657 | 117,008 | 117,008 |
| Net interest income | 56,754 | 56,754 | 50,370 | 50,370 |
| Fee and commission income | 6,520 | 6,520 | 6,158 | 6,158 |
| Fee and commission expenses | 149 | 149 | 218 | 218 |
| Net fee and commission income | 6,371 | 6,371 | 5,940 | 5,939 |
| Net interest, fee and commission income | 63,125 | 63,125 | 56,310 | 56,309 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 272 | 272 | 1,831 | 1,831 |
| Total operating income | 63,396 | 63,396 | 58,142 | 58,141 |
| Impairment charge/(reversal) for loans and other losses | 20,338 | 20,338 | 44,997 | 44,997 |
| Net operating income | 43,058 | 43,058 | 13,144 | 13,144 |
| Operating Expense | ||||
| Personnel Expenses | 30,564 | 30,564 | 28,627 | 28,627 |
| Other Operating Expenses | 11,545 | 11,545 | 10,106 | 10,106 |
| Depreciation and Amortization | 4,524 | 4,524 | 5,177 | 5,177 |
| Operating profit | (3,575) | (3,575) | (30,766) | (30,767) |
| Non operating income | - | - | - | - |
| Non operating expenses | - | - | - | - |
| Profit before income tax | (3,575) | (3,575) | (30,766) | (30,767) |
| Income Tax Expense | - | - | - | - |
| Current Tax | - | - | - | - |
| Deferred Tax | - | - | - | - |
| Profit/(Loss) for the period | (3,575) | (3,575) | (30,766) | (30,766) |
Statement of Comprehensive Income
For the Quarter ended 31st Asoj 2083 Rs in '000
| Particulars | Current Year This Quarter | Current Year Upto This Quarter (YTD) | Previous Year Corresponding This Quarter | Previous Year Corresponding Upto This Quarter (YTD) |
|---|---|---|---|---|
| Profit/(Loss) for the period | (3,575) | (3,575) | (30,766) | (30,766) |
| Other Comprehensive income | 3,710 | 3,710 | 68,417 | 68,417 |
| Total Comprehensive income | 135 | 135 | 37,651 | 37,650 |
| Basic earnings per share | (0.35) | (0.35) | (3.04) | (3.04) |
| Annualized Basic earnings per share | (1.41) | (1.41) | (12.16) | (12.16) |
| Diluted earnings per share | (0.35) | (0.35) | (3.04) | (3.04) |
| Profit attributable to | ||||
| Equity holders of the Bank | 135 | 135 | 37,651 | 37,651 |
| Non Controlling Interest | - | - | - | - |
| Total | 135 | 135 | 37,651 | 37,651 |
Ratios
Capital fund to RWA 17.71% 16.86%
Non performing Loan (NPL) to Total Loan 5.73% 8.08%
Total Loan Loss Provision to Total NPL 103.11% 78.93%
Cost of Funds 3.68% 5.38%
Credit to Deposit Ratio 68.67% 68.83%
Base Rate 6.22% 7.72%
Interest Rate Spread 4.34% 4.59%
Statement of Distributable Profit or Loss
For the Quarter ended 31st Asoj 2083 Rs in '000
Particulars Amount
Opening Retained Earning as on 1st Shrawan 2083 10,034
Bonus/Cash Dividend -
Corporate social responsibility 30
Employee Training Fund 941
Retained Earning before appropriation and regulatory adjustments 11,006
Net profit or (loss) as per statement of profit or loss (3,575)
Appropriations:
a. General Reserve -
b. Foreign Exchange Fluctuation Fund -
c. Capital redemption reserve -
d. Corporate social responsibility fund -
e. Employees training fund (642)
f. Other -
Profit required to be transfer to Regulatory Reserve (5,497)
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve (5,497)
Distributable profit or (loss) 1,292
Note: 1. Above Financials are prepared in accordance with Nepal Financial Reporting Standards (NFRS) as per NRB Directive.
2. Previous period figure have been regrouped/rearranged/restated wherever necessary.
3. If the statutory and supervising authority notify to change the Unaudited Financial statements the figures may changes.
4. Detailed Interim report has been published in Company's website.
First Quarterly Report of F.Y. 083/084
(Related to Rule 26, Sub-rule (1), Schedule 14 of Securities Registration and Issue Regulations, 2064)
1. Financial Statements:
(a) Quarterly Balance Sheet and Profit/Loss Details:
Balance Sheet and Profit-Loss details are published herewith.
(b) Details Regarding Key Financial Ratios:
Earnings per share: Rs. (1.41) (Annualized)
Price Earnings Ratio: (295.74)
Net Worth per share: Rs. 157.77
Total Assets Value per share: Rs. 974.60
Liquidity Ratio: 36.98%
2. Management Analysis: Achievements gained on the basis of financial progress of the review period are satisfactory. Along with providing quality services, identifying new business plans and investment sectors, business diversification, and providing banking facilities through 23 branches and 4 extension counters located at commercially viable locations. The institution has maintained necessary liquidity management. We inform that no adverse events causing additional financial burden to the institution and respected clients have occurred. Although liquidity has improved, due to a decline in investment opportunities, business of this financial institution has also been impacted, resulting in the institution being unable to achieve targeted income growth.
3. Legal Proceedings Details: None.
4. Analysis Regarding Share Transactions of Organized Entity: Management holds the view that share transactions of this financial institution remain regular, market price of share is above bank balance, general shares are dispersed among public, and share trading up to now remains satisfactory.
(According to Stock Exchange Ltd. website)
Maximum Price: Rs. 428
Minimum Price: Rs. 400
Closing Price: Rs. 417
Total Trading Days: 61
Number of Transactions: 3296
Traded Share Quantity: 653645
5. Problems and Challenges: Intense competition in the banking sector, impact of changes made by Nepal Rastra Bank and Government of Nepal in national financial policies from time to time, sluggishness observed in industrial and trade business, inability to create a suitable environment for investment, and reduction in deposit collection growth and credit demand due to various reasons render the banking business further challenging.
6. Corporate Governance: The financial institution fully adheres to prevailing laws and regulations regarding corporate governance, and fully complies with provisions related to director and employee conduct. To maintain corporate governance, management periodically provides training to employees, fully complies with directives issued by relevant regulatory authorities, and instructs employees to stay alert and updated. Management and the Board of Directors are committed to maintaining high standards of corporate governance for sustainable growth of the institution.
7. Declaration by Executive Chief Regarding Truthfulness and Accuracy: I personally take responsibility for the accuracy of information and details mentioned in this report up to today's date. Furthermore, I declare that to the best of my knowledge and belief, details mentioned in this report are true, accurate, and complete. No information necessary for investors to make informed decisions has been concealed.