Advertisement
सबै सूचनाहरूAll announcements
आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
3 Nov, 2026
जानकी फाइनान्सको असोज २०८३ को अपरिष्कृत वित्तीय विवरण

जानकी फाइनान्सको असोज २०८३ को अपरिष्कृत वित्तीय विवरणJanaki Finance: Unaudited Financial Statement As On Ashwin 2083

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 3, 2026

Condensed Statement of Financial Position (Quarterly)

As on Quarter Ended 31st Ashwin 2083

Figures in NPR

ParticularsThis Quarter endingImmediate Previous year ending
Assets
Cash and cash equivalent760,004,656.12752,098,478.35
Due from Nepal Rastra Bank92,271,154.26102,805,870.36
Placement with Bank and Financial Institutions--
Derivative financial instruments--
Other trading assets--
Loan and Advances to B/FIs49,552,835.6869,083,079.64
Loans and advances to customers2,031,203,074.672,477,795,125.38
Investment in securities39,496,500.0039,496,500.00
Current Tax Assets44,637,460.7544,351,913.70
Investment in subsidiaries--
Investment in Associates--
Investment property184,733,303.83131,246,715.00
Property and equipment51,025,318.1050,921,743.10
Goodwill and Intangible Assets6,517,597.353,127,597.35
Deferred tax assets194,269,483.47194,269,483.47
Other assets850,728,721.48804,889,762.74
Total Assets4,304,440,105.714,670,086,269.09
Liabilities and Equity
Liabilities:
Due to Bank and Financial Institutions49,744,085.0869,202,173.09
Due to Nepal Rastra Bank--
Derivative Financial instruments--
Deposit from customers2,207,907,137.272,640,056,651.29
Borrowings--
Current Tax Liabilities-3,940,163.91
Provisions6,092,011.095,234,814.48
Deferred tax liabilities--
Other liabilities2,097,471,939.841,965,309,772.95
Debt securities issued--
Subordinated Liabilities--
Total Liabilities4,361,215,173.284,683,743,575.72

Janakpurdham, Nepal

Phone: 041-590586, 041-590587

Email: [email protected]

Web.: www.jfcjanakpur.com.np

Financial Results (Quarterly)

As on Period 31st Ashwin 2083

Ratios as per NRB Directives

Particulars Current Year (This Quarter) Current Year (Up to this Quarter (YTD)) Previous year Corresponding (This Quarter) Previous year Corresponding (Up to this Quarter (YTD))

Capital Fund to RWA ---
Non-Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit Ratio--
Base Rate--
Interest Rate Spread--

Notes to Financial Statement

Above Financial statements are prepared in accordance with the Nepal Financial Reporting Standards (NFRS) and certain carve-outs as issued by ICAN.

These figures may vary with the audited figures at the instance of external auditor and regulator.

Figures have regrouped and rearranged whenever necessary.

Loans & advances consist of accrued interest receivable net of interest suspense and have been presented in net of any impairment charges Impairment charge on loans and advances have been taken as calculated as per NRB Directives using Carve-Outs no.5 issued by Institute of Chartered Accountants of Nepal (ICAN) being higher of impairment charges calculated as per NAS 39.

Loans and Advances to customers include loan to customers and loan to employees which have been measured at amortized cost.

Personnel expenses include employee bonus provision and amortization of the deferred employee benefits of subsidized loans provided as per employee by laws of the Financial Institution.

NFRS adjustments which are subject to regulatory adjustments as per NRB Directives have been shown as regulatory adjustments.

The detailed Interim report has been published in the Financial Institution website www.jfcjanakpur.com.np

(धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को नियम २६ को उपनियम (१) अनुसूची १४ सँग सम्बन्धित त्रैमासिक प्रतिवेदन

प्रथम त्रयमास २०८३/८४

वित्तीय विवरण:

क. त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण:

Equity:
Share Capital690,472,800.00690,472,800.00
Share premium--
Retained earning(1,178,159,296.76)(1,135,041,535.82)
Reserves430,911,429.19430,911,429.19
Total equity attributabe to equity holders-56,775,067.57-13,657,306.63
Non-controlling interests--
Total equity-56,775,067.57-13,657,306.63
Total Equity & Liabilities4,304,440,105.714,670,086,269.09

Condensed Statement of Profit or Loss

For the Quarter Ended 31st Ashwin 2083

ParticularsCurrent Year This QuarterCurrent Year Up to this Quarter (YTD)Previous year Corresponding This QuarterPrevious year Corresponding Up to this Quarter (YTD)
Interest Income98,323,796.6698,323,796.6671,043,186.8971,043,186.89
Interest Expense37,160,285.4437,160,285.4453,618,680.0153,618,680.01
Net interest income61,163,511.2261,163,511.2217,424,506.8817,424,506.88
Fees and Commission Income49,335.4749,335.4760,685.1860,685.18
Fees and Commission Expense----
Net fee and Commission income49,335.4749,335.4760,685.1860,685.18
Net interest fee and commission income61,212,846.6961,212,846.6917,485,192.0617,485,192.06
Net Trading Income----
Other Operating Income1,192,406.661,192,406.665,991,057.605,991,057.60
Total operating income62,405,253.3562,405,253.3523,476,249.6623,476,249.66
Impairment charge/(reversal) for loans and other losses5,332,460.445,332,460.447,746,916.447,746,916.44
Net Operating income57,072,792.9157,072,792.9115,729,333.2215,729,333.22
Personnel Expense6,510,889.476,510,889.475,792,871.415,792,871.41
Other Operating Expenses58,247,629.5858,247,629.586,187,053.416,187,053.41
Depreciation and amortisation899,296.87899,296.871,112,296.401,112,296.40
Operating expenses65,657,815.9265,657,815.9213,092,221.2213,092,221.22
Net operating Profit-8,585,023.01-8,585,023.012,637,112.002,637,112.00
Non operating income----
Non operating expense----
Profit before income tax-8,585,023.01-8,585,023.012,637,112.002,637,112.00
Income tax expense--791,133.60791,133.60
Current tax----
Deferred tax----
Profit for the period-8,585,023.01-8,585,023.011,845,978.401,845,978.40
ParticularsCurrent Year This QuarterCurrent Year Up to this Quarter (YTD)Previous year Corresponding This QuarterPrevious year Corresponding Up to this Quarter (YTD)
Condensed Statement of Comprehensive Income
Profit for the period-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Other comprehensive income:----
Total comprehensive income-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Basic Earning Per Share--4.97-1.07
Diluted Earning Per Share--4.97-1.07
Profit attributable to:
Equity holders of the bank-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Non-controlling interests----
Total-8,585,023.01-8,585,023.011,845,978.401,845,978.40

आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक अवधिको अपरिष्कृत (Unaudited) वासलात तथा नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ र यस वित्तीय संस्थाको वेभसाइट http://www.jfcjanakpur.com.np मा पनि राखिएको छ।

ख. प्रमुख वित्तीय अनुपातहरु:
खुद नाफा कुल आम्दानी प्रतिशत-८.६२-४.९७
मूल्य आम्दानी अनुपात-५५.९४-८.२२
प्रति शेयर कुल सम्पत्तिको मूल्य६२३.४०३७.७५

व्यवस्थापकीय विश्लेषण:

क. यस वित्तीय संस्थाले व्यवसायको विकास र विस्तारका लागि नयाँ-नयाँ योजना र कार्यक्रमको खोजी गर्ने क्रममा लगानीका क्षेत्रहरुको विस्तार, व्यावसायिक संजालको वृद्धि, विविधिकरण र गुणस्तरीय सेवा प्रदान गर्ने उद्देश्य लिई सोहि बमोजिम कार्य सम्पादन गर्दै आएको छ। यस समीक्षा अवधिमा वित्तीय संस्थाको माथिका सूचकहरू आउदो त्रैमासमा क्रमिक रुपमा सुदृढ हुने व्यवस्थापनको अनुमान रहेको छ।

ख. आगामी दिनहरुमा गुणस्तरीय सेवा वृद्धि गर्नुका साथै समय सापेक्ष व्यावसायिक योजनाको तर्जमा तथा कार्यान्वयन गर्ने, लगानीका नयाँ क्षेत्रहरुको खोजी गर्ने, नयाँ शाखाहरूको स्थापना गर्ने र व्यावसायिक विविधिकरण तथा ग्राहकको चाहना बमोजिम आधुनिक बैंकिङ्ग तथा वित्तीय सेवा तथा सुविधाहरू उपलब्ध गराउने जस्ता कुराहरुमा वित्तीय संस्थाको व्यवस्थापन प्रतिबद्ध छ।

ग. यस वित्तीय संस्थाको मौज्दात र नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना, अवस्था समीक्षा अवधिमा नरहेको।

कानूनी कारवाही सम्बन्धी विवरण:

क. यस त्रैमासिक अवधिमा वित्तीय संस्थाले कसैको विरुद्धमा कुनै मुद्दा दायर नगरेको र वित्तीय संस्था विरुद्ध बैंकिङ्ग कारोबार बाहेक अन्य मुद्दा दायर भएको कुनै पनि सूचना प्राप्त नभएको।

ख. वित्तीय संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारीमा नआएको।

ग. कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारीमा नरहेको।

वित्तीय संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:

क. नेपाल स्टक एक्सचेन्ज लि. तथा धितोपत्र बोर्डको सुपरिवेक्षण व्यवस्थाको अधिनमा रहि कारोबार रहेको।

ख. यस अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य कारोबार भएको कुल दिन तथा कारोबार संख्या (नेपाल स्टक एक्सचेन्ज लि. को वेभसाइट अनुसार):

अधिकतम मूल्य ४१२ कारोबार भएको कुल दिन ६१

न्यूनतम मूल्य २५०।१ कारोबार संख्या ६८९७४३

अन्तिम मूल्य २७८

समस्या तथा चुनौती:

वित्तीय क्षेत्रमा भएको बढ्दो प्रतिस्पर्धा, तरलता व्यवस्थापन, लगानीयोग्य उत्पादनशील क्षेत्रको अभाव, दक्ष जनशक्तिको व्यवस्थापन, न्यून आर्थिक वृद्धिदर, घरजग्गाको कारोबारमा आएको मन्दी आदिबाट श्रृजना हुनसक्ने जोखिमलाई कम्पनीले समस्या तथा चुनौतीको रुपमा लिएको छ। काबु भन्दा बाहिरका परिस्थिति बाहेक उपरोक्त चुनौती तथा समस्या समाधान गर्न आन्तरिक नियन्त्रण प्रणालीलाई चुस्त दुरुस्त गरी ग्राहकमुखी सेवा प्रदान गर्ने तथा दक्ष जनशक्ति व्यवस्थापन गर्ने रणनीति कम्पनीले लिएको छ।

संस्थागत सुशासन:

यस वित्तीय संस्थाले संस्थागत सुशासन सम्बन्धी नेपाल राष्ट्र बैंक लगायत सम्बन्धित नियमनकारी निकायहरुबाट प्राप्त मार्ग निर्देशनहरु उच्च प्राथमिकताका साथ पालना गर्दै आएको छ। वित्तीय संस्थाको सुशासन अभिवृद्धि एवं वित्तीय संस्थाले गर्ने कार्यहरु पारदर्शी एवं नियम संगत गर्नका लागि सञ्चालक समिति, लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण निवारण सम्बन्धी समिति र कर्मचारी व्यवस्थापन तथा सेवा सुविधा समिति क्रियाशील रहेको छ। आन्तरिक नियन्त्रण प्रणालीलाई व्यवस्थित गर्न आन्तरिक लेखापरीक्षक नियुक्त गरिएको र आन्तरिक लेखापरीक्षण गरी लेखापरीक्षकले दिएको सुझाव तथा सल्लाहहरु व्यवस्थापन मार्फत कार्यान्वयन तथा समीक्षा गर्न लेखापरीक्षण समिति क्रियाशील रहेको छ। वित्तीय संस्थाको कारोबारलाई व्यवस्थित गर्न आन्तरिक नीति, नियम तथा निर्देशनहरु तर्जमा गरी लागू गरिएको छ।

सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण:

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उद्घोष गर्दछु कि मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।

Condensed Statement of Financial Position (Quarterly)

As on Quarter Ended 31st Ashwin 2083

Figures in NPR

ParticularsThis Quarter endingImmediate Previous year ending
Assets
Cash and cash equivalent760,004,656.12752,098,478.35
Due from Nepal Rastra Bank92,271,154.26102,805,870.36
Placement with Bank and Financial Institutions--
Derivative financial instruments--
Other trading assets--
Loan and Advances to B/FIs49,552,835.6869,083,079.64
Loans and advances to customers2,031,203,074.672,477,795,125.38
Investment in securities39,496,500.0039,496,500.00
Current Tax Assets44,637,460.7544,351,913.70
Investment in subsidiaries--
Investment in Associates--
Investment property184,733,303.83131,246,715.00
Property and equipment51,025,318.1050,921,743.10
Goodwill and Intangible Assets6,517,597.353,127,597.35
Deferred tax assets194,269,483.47194,269,483.47
Other assets850,728,721.48804,889,762.74
Total Assets4,304,440,105.714,670,086,269.09
Liabilities and Equity
Liabilities:
Due to Bank and Financial Institutions49,744,085.0869,202,173.09
Due to Nepal Rastra Bank--
Derivative Financial instruments--
Deposit from customers2,207,907,137.272,640,056,651.29
Borrowings--
Current Tax Liabilities-3,940,163.91
Provisions6,092,011.095,234,814.48
Deferred tax liabilities--
Other liabilities2,097,471,939.841,965,309,772.95
Debt securities issued--
Subordinated Liabilities--
Total Liabilities4,361,215,173.284,683,743,575.72

Janakpurdham, Nepal

Phone: 041-590586, 041-590587

Email: [email protected]

Web.: www.jfcjanakpur.com.np

Financial Results (Quarterly)

As on Period 31st Ashwin 2083

Ratios as per NRB Directives

Particulars Current Year (This Quarter) Current Year (Up to this Quarter (YTD)) Previous year Corresponding (This Quarter) Previous year Corresponding (Up to this Quarter (YTD))

Capital Fund to RWA ---
Non-Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit Ratio--
Base Rate--
Interest Rate Spread--

Notes to Financial Statement

Above Financial statements are prepared in accordance with the Nepal Financial Reporting Standards (NFRS) and certain carve-outs as issued by ICAN.

These figures may vary with the audited figures at the instance of external auditor and regulator.

Figures have regrouped and rearranged whenever necessary.

Loans & advances consist of accrued interest receivable net of interest suspense and have been presented in net of any impairment charges Impairment charge on loans and advances have been taken as calculated as per NRB Directives using Carve-Outs no.5 issued by Institute of Chartered Accountants of Nepal (ICAN) being higher of impairment charges calculated as per NAS 39.

Loans and Advances to customers include loan to customers and loan to employees which have been measured at amortized cost.

Personnel expenses include employee bonus provision and amortization of the deferred employee benefits of subsidized loans provided as per employee by laws of the Financial Institution.

NFRS adjustments which are subject to regulatory adjustments as per NRB Directives have been shown as regulatory adjustments.

The detailed Interim report has been published in the Financial Institution website www.jfcjanakpur.com.np

(Quarterly Report Related to Sub-rule (1) of Rule 26 of Securities Registration and Issue Regulations, 2073)

First Quarter 2083/84

Financial Statements:

A. Balance Sheet, Profit and Loss Statement for the Quarter:

Equity:
Share Capital690,472,800.00690,472,800.00
Share premium--
Retained earning(1,178,159,296.76)(1,135,041,535.82)
Reserves430,911,429.19430,911,429.19
Total equity attributable to equity holders-56,775,067.57-13,657,306.63
Non-controlling interests--
Total equity-56,775,067.57-13,657,306.63
Total Equity & Liabilities4,304,440,105.714,670,086,269.09

Condensed Statement of Profit or Loss

For the Quarter Ended 31st Ashwin 2083

ParticularsCurrent Year This QuarterCurrent Year Up to this Quarter (YTD)Previous year Corresponding This QuarterPrevious year Corresponding Up to this Quarter (YTD)
Interest Income98,323,796.6698,323,796.6671,043,186.8971,043,186.89
Interest Expense37,160,285.4437,160,285.4453,618,680.0153,618,680.01
Net interest income61,163,511.2261,163,511.2217,424,506.8817,424,506.88
Fees and Commission Income49,335.4749,335.4760,685.1860,685.18
Fees and Commission Expense----
Net fee and Commission income49,335.4749,335.4760,685.1860,685.18
Net interest fee and commission income61,212,846.6961,212,846.6917,485,192.0617,485,192.06
Net Trading Income----
Other Operating Income1,192,406.661,192,406.665,991,057.605,991,057.60
Total operating income62,405,253.3562,405,253.3523,476,249.6623,476,249.66
Impairment charge/(reversal) for loans and other losses5,332,460.445,332,460.447,746,916.447,746,916.44
Net Operating income57,072,792.9157,072,792.9115,729,333.2215,729,333.22
Personnel Expense6,510,889.476,510,889.475,792,871.415,792,871.41
Other Operating Expenses58,247,629.5858,247,629.586,187,053.416,187,053.41
Depreciation and amortisation899,296.87899,296.871,112,296.401,112,296.40
Operating expenses65,657,815.9265,657,815.9213,092,221.2213,092,221.22
Net operating Profit-8,585,023.01-8,585,023.012,637,112.002,637,112.00
Non operating income----
Non operating expense----
Profit before income tax-8,585,023.01-8,585,023.012,637,112.002,637,112.00
Income tax expense--791,133.60791,133.60
Current tax----
Deferred tax----
Profit for the period-8,585,023.01-8,585,023.011,845,978.401,845,978.40
ParticularsCurrent Year This QuarterCurrent Year Up to this Quarter (YTD)Previous year Corresponding This QuarterPrevious year Corresponding Up to this Quarter (YTD)
Condensed Statement of Comprehensive Income
Profit for the period-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Other comprehensive income:----
Total comprehensive income-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Basic Earning Per Share--4.97-1.07
Diluted Earning Per Share--4.97-1.07
Profit attributable to:
Equity holders of the bank-8,585,023.01-8,585,023.011,845,978.401,845,978.40
Non-controlling interests----
Total-8,585,023.01-8,585,023.011,845,978.401,845,978.40

The unaudited balance sheet and profit & loss details of the first quarter of the fiscal year 2083/84 have been published herewith and also placed on this financial institution's website http://www.jfcjanakpur.com.np.

B. Major Financial Ratios:
Net Profit Margin (%)-8.62-4.97
Price Earnings Ratio-55.94-8.22
Total Asset Value Per Share623.4037.75

Management Analysis:

a. In the process of seeking new plans and programs for the development and expansion of business, this financial institution has been operating with the objective of expanding investment areas, increasing business network, diversification, and providing quality services. During this review period, management estimates that the above indicators of the financial institution will gradually strengthen in the coming quarter.

b. Management of the financial institution is committed to increasing quality services in the coming days, formulating and implementing time-relevant business plans, searching for new investment areas, establishing new branches, business diversification, and providing modern banking and financial services and facilities according to customer preferences.

c. There are no events or conditions during the review period that could materially affect the stock and cash flow of this financial institution.

Legal Proceedings Details:

a. During this quarterly period, the financial institution has not filed any lawsuit against anyone, and no information has been received regarding any lawsuit filed against the financial institution except banking transactions.

b. No information has been received regarding any lawsuit filed against any promoter or director of the financial institution regarding violation of prevailing rules or criminal offense.

c. No information has been received regarding any lawsuit filed against any promoter or director regarding financial crime.

Analysis of Financial Institution's Share Transactions:

a. Transactions are conducted under the supervision system of Nepal Stock Exchange Ltd. and Securities Board.

b. Maximum, minimum, closing price of shares, total trading days, and number of transactions during this period (according to the website of Nepal Stock Exchange Ltd.):

Maximum Price 412 Total Trading Days 61

Minimum Price 250।1 Number of Transactions 689743

Closing Price 278

Problems and Challenges:

The company has taken risks arising from increasing competition in the financial sector, liquidity management, lack of investable productive sectors, management of skilled human resources, low economic growth rate, slowdown in real estate business, etc., as problems and challenges. Except for circumstances beyond control, the company has adopted a strategy to solve the above challenges and problems by keeping the internal control system prompt and efficient, providing customer-oriented service, and managing skilled human resources.

Corporate Governance:

This financial institution has been following directives received from regulatory bodies including Nepal Rastra Bank regarding corporate governance with high priority. To enhance governance of the financial institution and to make the activities of the financial institution transparent and compliant with rules, the Board of Directors, Audit Committee, Risk Management Committee, Anti-Money Laundering Committee, and Employee Management and Facilities Committee are active. An internal auditor has been appointed to manage the internal control system, and the Audit Committee is active in reviewing and implementing suggestions and advice given by the auditor through management. Internal policies, rules, and guidelines have been formulated and implemented to organize the financial institution's transactions.

Chief Executive's Declaration on Truthfulness and Accuracy:

I personally take 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 mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.

Advertisement