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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
15 Nov, 2026
इन्फिनिटी लघुवित्तको वित्तीय विवरण सार्वजनिक

इन्फिनिटी लघुवित्तको वित्तीय विवरण सार्वजनिकInfinity Laghubitta Releases Interim Financial Statement

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 16, 2026

Condensed Statement of Financial Position

As on Quarter ended 31st Ashwin, 2083

Amount (NPR)

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and cash equivalent260,436,060197,594,866
Statutory Balances and due from Nepal Rastra Bank24,5711,415,890
Placement with Bank and Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and advances to MFIs & Cooperatives--
Loans and Advances to Customers5,968,823,4535,907,017,002
Investment Securities1,000,0001,000,000
Current Tax Assets-48,463,726
Investment Property2,600,0002,600,000
Property and Equipment63,181,13764,020,968
Goodwill and Intangible Assets6,175,3056,487,717
Deferred Tax Assets11,686,07814,032,757
Other Assets77,210,33382,704,948
Total Assets6,391,136,9366,325,337,875
Liabilities
Due to Bank and Financial Instituions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers1,524,973,3931,396,129,427
Borrowing3,697,713,6223,710,673,873
Current Tax Liabilities22,812,533-
Provisions18,118,93918,118,939
Deferred Tax Liabilities--
Other Liabilities298,779,597389,815,814
Debt Securities Issued--
Subordinated Liabilities--
Total liabilities5,562,398,0835,514,738,054
Equity
Share Capital497,415,943497,415,942
Share Premium--
Retained Earnings80,420,772102,987,734
Reserves250,902,137210,196,146
Total Equity828,738,852810,599,821
Total Liabilities and Equity6,391,136,9366,325,337,875

केन्द्रीय कार्यालय गैंडाकोट, नवलपरासी

(बर्दघाट सुस्ता पूर्व), फोन नं.: ०७८-५०३३०१

इमेल: [email protected]

Statement Of Distributable Profit or Loss

For the Quarter ended 31st Ashwin, 2083

(As per NRB Regulation)

Particulars Current Year Upto This Quarter YTD Previous Year Corresponding Quarter YTD
Net profit or (loss) as per statement of profit or loss24,553,39931,477,026
Appropriation:
a. General reserve4,910,6806,295,405
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund245,534314,770
e. Employees' training fund--
f. Client Protection Fund736,602472,155
g. Other--
Profit or (loss) before regulatory adjustment18,660,58324,394,695
Regulatory adjustment :(14,073,580)(1,447,033)
a. Interest receivable (-)/previous accrued interest received (+)(14,186,228)(515,831)
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 (-)/resersal (+)-(504,000)
e. Deferred tax assets recognised (-)/ reversal (+)112,648(427,202)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/resersal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other--
Net Profit for the period available for distirubtion4,587,00322,947,662
Opening Retained Earning75,833,76980,032,174
Adjustment (+/-)-7,898
Distribution:
Bonus shares issued--
Cash Dividend Paid--
Total Distributable profit or (loss) as on Quarter end date80,420,772102,987,734

Notes :

1. The above figures are subject to change upon regulator's instruction and/or statutory auditors.

2. The detail interim financial report has been published in the website.

3. The Microfinance following the regulatory backstop as mentioned in clause 16 of NFRS-9, Expected Credit Loss Guidelines, 2024

Condensed Statement of Profit & Loss

For the Quarter ended 31st Ashwin, 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year UptoParticulars Current Year This Quarter Current Year This Quarter (YTD)Previous Year Corresponding This Quarter Previous Year Corresponding UptoPrevious Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD)
Interest Income192,272,425192,272,425196,131,176196,131,176
Interest Expense75,636,41075,636,41090,912,03990,912,039
Net Interest Income116,636,015116,636,015105,219,138105,219,138
Fee and Commission Income18,550,23418,550,23417,860,98617,860,986
Fee and Commission Expense26,01226,012--
Net Fee and Commission Income18,524,22218,524,22217,860,98617,860,986
Net Interest, Fees and Commission Income135,160,237135,160,237123,080,124123,080,124
Net Trading Income----
Other Operating Income----
Total Operating Income135,160,237135,160,237123,080,124123,080,124
Impairment Charge/(reversal) for Loans and Other Losses15,377,37315,377,3733,278,9173,278,917
Net operating income119,782,864119,782,864119,801,208119,801,207
Operating Expense84,545,65484,545,65475,444,31575,444,315
Personnel Expenses64,185,14664,185,14655,238,00455,238,004
Other Operating Expenses16,017,10416,017,10415,481,97615,481,976
Depreciation & Amortization4,343,4044,343,4044,724,3354,724,335
Operating Profit35,237,21035,237,21044,356,89244,356,892
Non-Operating Income----
Non-Operating Expense----
Profit before Income Tax35,237,21035,237,21044,356,89244,356,892
Income Tax Expense
Current Tax10,571,16310,571,16313,307,06813,307,068
Deferred Tax112,648112,648(427,202)(427,202)
Profit for the Period24,553,39924,553,39931,477,02631,477,026
Condensed Statement of Comprehensive Income
Profit for the period24,553,39924,553,39931,477,02631,477,026
Other Comprehensive Income
Total comprehensive income for the period24,553,39924,553,39931,477,02631,477,026
Ratio as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA--
Non Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit & Borrowing Ratio--
Base Rate--
Interest rate spread--

Interest Rate

1. Deposits : 7.5%

2. Loan & Advance : 13.70%

(ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी (वार्षिक) मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात पूँजीकोष अनुपात

रु. १९.७४ ४८.५७ रु. १६६.६१ रु. १,२८४.८७ ८.८१% १०.९८%

२. व्यवस्थापकीय विश्लेषण :

(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण : यस वित्तीय संस्थाले चालु आर्थिक वर्ष (आ.व.) को पहिलो त्रैमासिक अवधिमा मौज्दात रकम, खुद ब्याज आम्दानी, आधारदर र लागत मूल्यतर्फ संस्थाले सकारात्मक वृद्धि हासिल गरेको छ। पछिल्ला महिनाहरूमा देशमा देखिएका राजनीतिक अस्थिरता, Gen-z आन्दोलन त्यसबाट वित्तीय क्षेत्रमा परेको प्रभाव, लघुवित्त कार्यक्रम अन्तर्गत केही लघुवित्त संस्थाहरु विरुद्ध भएका गतिविधिहरू र विश्वव्यापी आर्थिक मन्दीले कर्जा असुली प्रक्रियामा चुनौती उत्पन्न गरेका छन् । यद्यपि, उपरोक्त चुनौतीहरूको बाबजुद संस्थाले व्यावसायिक योजनाअनुसार अभियानलाई अघि बढाइरहेको छ र आगामी अवधिहरूमा अझ प्रभावकारी सेवा प्रवाह तथा जोखिम व्यवस्थापनमा केन्द्रित रहनेछ ।

ख) आगामी वर्षको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : संस्थाले १०२ वटा शाखाहरू मार्फत १,१३,९४० सदस्यलाई लघुवित्त सेवा प्रदान गर्दै आएको छ । साथै, समूहमार्फत सदस्यहरूलाई तरकारी तथा पशुपालन तालिम, र ग्राहक तथा समुदायलाई वित्तीय साक्षरता कार्यक्रमहरू प्रदान गर्दै आएको छ। डिजिटल सुविधाहरू (Mobile Banking, E sewa, Khalti, IME Pay, SMS Alert) मार्फत छिटो, सहज, पारदर्शी अनि कम लागतमा सेवा प्रवाह गर्ने नीति अपनाइएको छ। साथै, नवीन बैंकिङ प्रणाली (Nepal Clearing House Ltd. मार्फत) प्रयोग गरेर सेवा पहुँच विस्तार गरिएको छ । संस्थाले वित्तीय सेवामा पहुँच (Acess to finance) भन्ने अवधारणा अन्तर्गत १०२ शाखा कार्यालय मार्फत वित्तीय सेवा पुर्याएको छ। ग्राहकको आवश्यकतामा आधारित रहि संस्थाले आगामी दिनहरूमा वित्तीय पहुँच नपुगेका क्षेत्रहरूमा शाखा (विस्तार गरी वित्तीय पहुँच गराउने, नयाँ भौगोलिक क्षेत्र वा पिछडिएका समुदायहरूलाई लक्षित गरी वित्त, बचत, ऋण तथा बीमा सेवा प्रवाह गर्ने, प्रविधिमैत्री (डिजिटल) माध्यममार्फत ग्राहकहरूको पहुँच सहज बनाउने उद्देश्य रहेको छ।

(ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : संस्थाले देशमा विद्यमान आर्थिक मन्दी, लघुवित्त संस्थाहरू विरुद्ध गरिएका गतिविधिले समग्र बजार वातावरणमा ल्याएको अस्थिरताले संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा पार्ने असरलाई ध्यानमा राख्दै,

► कर्मचारीहरूको मनोबल उचाइ राख्ने र दक्षता अभिवृद्धि विकास गर्नका लागि नियमित तालिम कार्यक्रमहरू प्रदान गर्दै आएको छ,

► स्थानीय निकायहरूसँग समन्वय गरी जनमानसमा समसामयिक विषयवस्तुमा वित्तीय साक्षरता कार्यक्रमहरू सञ्चालन गरेको छ।

► ग्राहक तथा सदस्यहरूलाई संस्थाप्रति सकारात्मक दृष्टिकोण र सन्तुष्टि जगाउने कार्य गर्दै, गुणस्तरीय कर्जा वृद्धिमुखी रणनीति अपनाएको छ।

३. कानूनी कारवाही सम्बन्धी व्यवस्था :

(क) यस त्रैमासिक अवधिमा वित्तीय संस्था विरुद्ध कुनै मुद्दा दायर भए : यस त्रैमासिक अवधिमा वित्तीय संस्था विरुद्ध कुनै मुद्दा दायर भएको छैन र त्यस्तो कुनै सूचना समेत प्राप्त भएको छैन ।

(ख) यस वित्तीय संस्थाका संस्थापक वा सञ्चालकले संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको : कुनै जानकारी प्राप्त भएको छैन ।

(ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भए : कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन ।

४. संगठित संस्थाको शेयर कारोबार तथा प्रगतिको विश्लेषण :

(क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा : दोस्रो बजारमा हुने शेयर सम्बन्धी कारोबारका लागि संस्थाले नेपाल स्टक एक्सचेञ्ज लिमिटेडमा शेयर सूचीकृत गराइ कारोबार भइरहेको छ ।

(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम, कारोबार भएको कुल दिन तथा कारोबार संख्या : नेपाल स्टक एक्सचेञ्ज लिमिटेडको वेवसाईट www.nepalstock.com का अनुसार पहिलो त्रैमास अवधिको शेयर सम्बन्धी कारोबार निम्न अनुसार भएको देखिन्छ ।

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार भएको कुल दिन कारोबार संख्या कारोबार शेयर संख्या

रु. १,११८/- रु. ८००/- रु. ९२६.९/- ६१ दिन २,२९३ १८३,९३१ कित्ता

५. समस्या तथा चुनौती :

अर्थतन्त्रमा आएको आर्थिक मन्दी, लघुवित्त विरुद्धका समूहहरूले चलाएको कर्जा तथा ब्याज मिनाहा अभियानको प्रभावका कारण कर्जा असुलीमा कमी आउनु, बहुबैंकिङ कारोबार, दक्ष जनशक्तिको अभाव, नियमनकारी निकायबाट हुन सक्ने नीतिगत परिवर्तन र सोबाट सृजित हुन सक्ने समस्या आदिलाई संस्थाले समस्या तथा चुनौतीको रुपमा लिएको छ। आन्तरिक नियन्त्रण प्रणालीलाई सुदृढ बनाउनु, डिजिटल सेवा प्रणालीमा साइबर सुरक्षाको सुनिश्चितता गर्नु, बढ्दो प्रशासनिक खर्चलाई व्यवस्थापन गर्नु पनि महत्वपूर्ण चुनौतीका रूपमा देखा परेका छन् ।

ख) बाह्य चुनौतीहरु :

विश्वका प्रमुख राष्ट्रहरुबीचको द्वन्दले उत्पन्न मुद्रास्फीति, जलवायुपरिवर्तनले कृषि तथा लघु उद्यममा ल्याएको अनिश्चितता तथा आर्थिक मन्दिका कारण नेपालको अर्थतन्त्रमा व्यापक शिथिलता देखिएको छ। आर्थिक बजारको तरलतामा आउने उतारचढाव तथा बजार संकुचनले वित्तीय सेवा सञ्चालनमा असर पुर्याएको छ। साथै, ग्रामीण क्षेत्रमा आवश्यक न्यूनतम भौतिक पूर्वाधारको कमीले त्यहाँ कार्यक्रम विस्तारमा चुनौती खडा गरेको छ। यसरी, उक्त बाह्य अवस्थाका लागि कार्य सञ्चालन, सञ्चालन लागत, जोखिम व्यवस्थापन तथा ग्राहक व्यवहार जस्ता अनेक तहमा असर पुग्ने सम्भावना रहेको छ ।

ग) समाधानका रणनीतिहरु :

► संस्थाले आन्तरिक तथा बाह्य समस्यारचुनौतीहरूको विश्लेषण गरी कारोबार विस्तारमा उच्च सतर्कता अपनाएको छ,

► कर्मचारीहरूलाई तालिम प्रदान गरी कार्यक्षमता अभिवृद्धि गर्ने र संस्थासँगको आवद्धता सुनिश्चित गर्ने रणनीति अवलम्बन गरिएको छ।

► कोष अभाव, सञ्चालन खर्च तथा ब्याजदर अन्तर व्यवस्थापन गर्न आन्तरिक बचतमा ध्यान दिइएको छ ।

► प्रतिस्पर्द्धात्मक वातावरणमा संस्थाको पहिचान उच्च राख्न ग्राहकमैत्री सेवासुविधा र आधुनिक वित्तीय सेवा प्रवाह गर्ने नीति तय गरिएको छ ।

► Nepal Rastra Bank को निर्देशनको पूर्ण पालना गर्दै सेवा प्रदान गरेको छ । साथै, समग्र जोखिम व्यवस्थापन प्रणाली सुदृढ गरिएको छ ।

► साइबर जोखिम बढ्दो भएकाले डिजिटल सुरक्षा सुनिश्चित गर्न आवश्यक सतर्कता अपनाइएको छ।

► दीर्घकालीन दिगोपन तथा प्रभावकारी सेवा विस्तारको लागि ग्राहक, कर्मचारी र नियमनकारी निकायहरूसँग समन्वयमा रहेर उत्तरदायी रणनीति संचालन भइरहेको छ ।

६. संस्थागत सुशासन : यस संस्थाले Nepal Rastra Bank बाट जारी भएका संस्थागत सुशासनसम्बन्धी निर्देशनहरु, साथै, Bank and Financial Institution Act 2073, Companies Act 2063, Rastra Bank Act 2058, Securities Act 2063 र Income Tax Act 2058 को पालना गरिरहेको छ । संस्थाले आफ्नो प्रबन्धपत्र, नियमावली, कर्मचारी सेवा विनियम, आर्थिक प्रशासन विनियम, कर्जा तथा बचत नीति लगायत आवश्यक कार्यविधि तयार गरी लागू गरेको छ । लेखापरीक्षण समिति, कर्मचारी सेवा सुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति जस्ता समितिहरू मार्फत कारोबार चुस्त, छिटो-छरितो, पारदर्शी र आन्तरिक प्रणाली प्रभावकारी बनाउने कार्यसम्पादन भइरहेको छ।

७. सत्य तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण : आजका मितिसम्म यस विवरणहरूको शुद्धताका लागि व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै, यो घोषणा गर्दछु कि मैले जान-बुझेअनुसार यस प्रतिवेदनका विवरणहरू सत्य, तथ्य-आधारित र पूर्ण छन्, र लगानीकर्ताहरूले सचेत निर्णय लिन आवश्यक पर्ने कुनै सूचना लुकाइएको छैन ।

Condensed Statement of Financial Position

As on Quarter ended 31st Ashwin, 2083

Amount (NPR)

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and cash equivalent260,436,060197,594,866
Statutory Balances and due from Nepal Rastra Bank24,5711,415,890
Placement with Bank and Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and advances to MFIs & Cooperatives--
Loans and Advances to Customers5,968,823,4535,907,017,002
Investment Securities1,000,0001,000,000
Current Tax Assets-48,463,726
Investment Property2,600,0002,600,000
Property and Equipment63,181,13764,020,968
Goodwill and Intangible Assets6,175,3056,487,717
Deferred Tax Assets11,686,07814,032,757
Other Assets77,210,33382,704,948
Total Assets6,391,136,9366,325,337,875
Liabilities
Due to Bank and Financial Instituions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers1,524,973,3931,396,129,427
Borrowing3,697,713,6223,710,673,873
Current Tax Liabilities22,812,533-
Provisions18,118,93918,118,939
Deferred Tax Liabilities--
Other Liabilities298,779,597389,815,814
Debt Securities Issued--
Subordinated Liabilities--
Total liabilities5,562,398,0835,514,738,054
Equity
Share Capital497,415,943497,415,942
Share Premium--
Retained Earnings80,420,772102,987,734
Reserves250,902,137210,196,146
Total Equity828,738,852810,599,821
Total Liabilities and Equity6,391,136,9366,325,337,875

Central Office Gaindakot, Nawalparasi

(Bardaghat Susta Purva), Phone No.: 078-503301

Email: [email protected]

Statement Of Distributable Profit or Loss

For the Quarter ended 31st Ashwin, 2083

(As per NRB Regulation)

Particulars Current Year Upto This Quarter YTD Previous Year Corresponding Quarter YTD
Net profit or (loss) as per statement of profit or loss24,553,39931,477,026
Appropriation:
a. General reserve4,910,6806,295,405
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund245,534314,770
e. Employees' training fund--
f. Client Protection Fund736,602472,155
g. Other--
Profit or (loss) before regulatory adjustment18,660,58324,394,695
Regulatory adjustment :(14,073,580)(1,447,033)
a. Interest receivable (-)/previous accrued interest received (+)(14,186,228)(515,831)
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 (-)/resersal (+)-(504,000)
e. Deferred tax assets recognised (-)/ reversal (+)112,648(427,202)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/resersal (+)--
h. Actuarial loss recognised (-)/reversal (+)--
i. Other--
Net Profit for the period available for distirubtion4,587,00322,947,662
Opening Retained Earning75,833,76980,032,174
Adjustment (+/-)-7,898
Distribution:
Bonus shares issued--
Cash Dividend Paid--
Total Distributable profit or (loss) as on Quarter end date80,420,772102,987,734

Notes :

1. The above figures are subject to change upon regulator's instruction and/or statutory auditors.

2. The detail interim financial report has been published in the website.

3. The Microfinance following the regulatory backstop as mentioned in clause 16 of NFRS-9, Expected Credit Loss Guidelines, 2024

Condensed Statement of Profit & Loss

For the Quarter ended 31st Ashwin, 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year UptoParticulars Current Year This Quarter Current Year This Quarter (YTD)Previous Year Corresponding This Quarter Previous Year Corresponding UptoPrevious Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD)
Interest Income192,272,425192,272,425196,131,176196,131,176
Interest Expense75,636,41075,636,41090,912,03990,912,039
Net Interest Income116,636,015116,636,015105,219,138105,219,138
Fee and Commission Income18,550,23418,550,23417,860,98617,860,986
Fee and Commission Expense26,01226,012--
Net Fee and Commission Income18,524,22218,524,22217,860,98617,860,986
Net Interest, Fees and Commission Income135,160,237135,160,237123,080,124123,080,124
Net Trading Income----
Other Operating Income----
Total Operating Income135,160,237135,160,237123,080,124123,080,124
Impairment Charge/(reversal) for Loans and Other Losses15,377,37315,377,3733,278,9173,278,917
Net operating income119,782,864119,782,864119,801,208119,801,207
Operating Expense84,545,65484,545,65475,444,31575,444,315
Personnel Expenses64,185,14664,185,14655,238,00455,238,004
Other Operating Expenses16,017,10416,017,10415,481,97615,481,976
Depreciation & Amortization4,343,4044,343,4044,724,3354,724,335
Operating Profit35,237,21035,237,21044,356,89244,356,892
Non-Operating Income----
Non-Operating Expense----
Profit before Income Tax35,237,21035,237,21044,356,89244,356,892
Income Tax Expense
Current Tax10,571,16310,571,16313,307,06813,307,068
Deferred Tax112,648112,648(427,202)(427,202)
Profit for the Period24,553,39924,553,39931,477,02631,477,026
Condensed Statement of Comprehensive Income
Profit for the period24,553,39924,553,39931,477,02631,477,026
Other Comprehensive Income
Total comprehensive income for the period24,553,39924,553,39931,477,02631,477,026
Ratio as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA--
Non Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit & Borrowing Ratio--
Base Rate--
Interest rate spread--

Interest Rate

1. Deposits : 7.5%

2. Loan & Advance : 13.70%

(B) Major Financial Ratios:

Earnings Per Share (Annualized) Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio Capital Adequacy Ratio

Rs. 19.74 48.57 Rs. 166.61 Rs. 1,284.87 8.81% 10.98%

2. Management Analysis:

(A) Details regarding major reasons for any changes in the institution's balances, income, and liquidity during the quarterly period: This financial institution achieved positive growth in terms of balances, net interest income, base rate, and cost during the first quarter of the current fiscal year (F.Y.). In recent months, political instability observed in the country, Gen-z movement and its impact on the financial sector, activities against microfinance institutions under microfinance programs, and global economic slowdown have created challenges in the loan recovery process. However, despite the above challenges, the institution is moving forward with its campaign according to the business plan and will remain focused on more effective service delivery and risk management in upcoming periods.

(B) Analytical details of management regarding the business plan for the coming year: The institution has been providing microfinance services to 1,13,940 members through 102 branches. Additionally, it has been providing vegetable and livestock farming training to members through groups, and financial literacy programs to clients and the community. A policy has been adopted to deliver services quickly, easily, transparently, and at lower cost through digital facilities (Mobile Banking, E sewa, Khalti, IME Pay, SMS Alert). Furthermore, service reach has been expanded using modern banking systems (through Nepal Clearing House Ltd.). The institution has provided financial services through 102 branch offices under the concept of Access to finance. Based on customer needs, the institution aims to expand branches in areas lacking financial reach in coming days, deliver finance, savings, credit, and insurance services targeting new geographical areas or backward communities, and facilitate customer access through technology-friendly (digital) mediums.

(C) Analytical details regarding events, conditions, etc. from past experience that could have a material impact on the entity's balances, profit, or cash flow: Keeping in mind the impact of the existing economic slowdown in the country and activities conducted against microfinance institutions on the entity's balances, profit, or cash flow amidst market volatility,

► Regular training programs are being provided to keep employee morale high and enhance efficiency and development,

► Financial literacy programs on contemporary issues are being conducted in coordination with local bodies,

► Quality credit growth-oriented strategies have been adopted while working to instil positive views and satisfaction among clients and members towards the institution.

3. Matters Regarding Legal Proceedings:

(A) Any lawsuits filed against the financial institution during this quarterly period: No lawsuits have been filed against the financial institution during this quarterly period, and no such information has been received.

(B) Any lawsuits filed by or against promoters or directors of this financial institution regarding violation of prevailing regulations or criminal offenses: No information has been received.

(C) Any lawsuits filed against any promoter or director regarding financial crimes: No information has been received regarding any lawsuits filed against any promoter or director for financial crimes.

4. Analysis of Share Transaction and Progress of the Entity:

(A) Management's opinion regarding share trading of the entity in the securities market: Shares of the institution are listed and traded on Nepal Stock Exchange Limited for secondary market share transactions.

(B) Maximum, minimum, closing price, total trading days, and number of transactions of shares during the quarterly period: According to the website of Nepal Stock Exchange Limited www.nepalstock.com, share transactions during the first quarter period are as follows:

Maximum Price Minimum Price Closing Price Total Trading Days Total Transactions Total Shares Traded

Rs. 1,118/- Rs. 800/- Rs. 926.9/- 61 Days 2,293 183,931 Units

5. Problems and Challenges:

Decline in loan recovery due to economic slowdown in the economy, campaigns run by groups against microfinance demanding loan and interest waivers, multi-banking transactions, lack of skilled manpower, potential policy changes from regulatory bodies and problems arising therefrom have been taken as problems and challenges by the institution. Strengthening internal control systems, ensuring cybersecurity in digital service systems, and managing rising administrative costs have also emerged as major challenges.

(B) External Challenges:

Inflation caused by conflicts among major nations of the world, uncertainty brought by climate change to agriculture and micro-enterprises, and economic slowdown have led to widespread sluggishness in Nepal's economy. Fluctuations in financial market liquidity and market contraction have impacted financial service operations. Moreover, the lack of minimum necessary physical infrastructure in rural areas poses challenges to program expansion there. Thus, for such external conditions, impacts are likely at multiple levels including operations, operating costs, risk management, and customer behavior.

(C) Strategies for Resolution:

► The institution has adopted high caution in business expansion by analyzing internal and external problems/challenges,

► Strategies have been adopted to train employees to enhance work capacity and ensure retention with the institution,

► Focus has been placed on internal savings to manage fund shortages, operating costs, and interest rate spreads,

► Policies have been formulated to deliver customer-friendly services and modern financial services to maintain high institutional identity in a competitive environment,

► Services are provided while fully complying with directives of Nepal Rastra Bank. Additionally, overall risk management systems have been strengthened,

► Necessary caution has been adopted to ensure digital security due to increasing cyber risks,

► Responsible strategies are being executed in coordination with clients, employees, and regulatory bodies for long-term sustainability and effective service expansion.

6. Corporate Governance: This institution is complying with corporate governance directives issued by Nepal Rastra Bank, as well as the Bank and Financial Institution Act 2073, Companies Act 2063, Rastra Bank Act 2058, Securities Act 2063, and Income Tax Act 2058. The institution has prepared and implemented necessary procedures including its Memorandum of Association, Articles of Association, Employee Service By-laws, Financial Administration By-laws, Credit and Savings Policies, etc. Performance is being carried out to make business smooth, fast, transparent, and internal systems effective through committees such as Audit Committee, Employee Facilities Committee, Risk Management Committee, and Anti-Money Laundering Monitoring Committee.

7. Declaration by the Chief Executive Officer on Truthfulness and Accuracy: As of today's date, I take personal responsibility for the accuracy of these disclosures. Furthermore, I declare that to the best of my knowledge and belief, the details in this report are true, fact-based, and complete, and no information necessary for investors to make informed decisions has been concealed.

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