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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
15 Nov, 2026
जीवन विकास लघुवित्तको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिक

जीवन विकास लघुवित्तको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकJeevan Bikas Laghubitta Q1 Financial Statements Published

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

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended 31 Ashoj 2083

Nrs.

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash & Cash Equivalents1,732,183,7611,511,956,630
Statutory Balances and Due from Nepal Rastra Bank145,000,000145,000,000
Placement with Banks & Financial Institutions--
Derivative Financial Institutions--
Other Trading Assets--
Loans and Advances to MFIs & Cooperatives--
Loan & Advances to Customers31,763,585,02730,926,696,149
Investment Securities--
Current Tax Assets499,881,488498,618,884
Investment Property--
Property and Equipment418,877,825386,144,685
Goodwill and Intangible Assets--
Deferred Tax Assets341,027,313341,027,313
Other Assets502,289,640486,477,813
Total Assets35,402,845,05434,295,921,474
Liabilities
Due to Bank and Financial Institutions11,096,687,95310,894,520,150
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers15,358,503,63214,675,946,354
Borrowings--
Current Tax Liabilities86,361,535463,810,468
Provisions--
Deferred Tax Liabilities--
Other Liabilities3,127,053,1323,359,079,075
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities29,668,606,25229,393,356,047
Equity
Share Capital1,751,235,5621,751,235,562
Share Premium--
Retained Earnings1,552,281,9701,401,636,399
Reserves2,430,721,2701,749,693,467
Total Equity5,734,238,8024,902,565,427
Total Liabilities and Equity35,402,845,05434,295,921,474

Details about the Distributable Profit for the Quarter

Particulars NPR

Net Profit for the period end 1st Quarter 201,510,249

1. Appropriations

1.1 Profit required to be appropriated to: 48,362,460

a. General Reserve 40,302,050

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 2,015,102

e. Employee Training Fund -

f. Client Protection Fund 6,045,307

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve: 2,502,218

a. Transfer to Regulatory Reserve 2,502,218

b. Transfer from Regulatory Reserve -

c. Restructure fund writeback -

Net Profit for the period end 1st Quarter available for distribution 150,645,571

Opening Retained Earning 1 Shrawan 2083 1,401,636,399

Distribution: 1,552,281,970

Total Distributable Profit or (loss) as on quarter end date 1,552,281,970

Annualised Distributable Profit/loss per Share 88.64

Notes:

1. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN).

2. Loans and Advances are presented net of impairment charges and includes staff loans.

3. Actuarial Valuation has not been done for Employee Benefits.

4. Personnel Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.

5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

6. The interim financial report has been updated in the our website.

नोट: सुपरिवेक्षण गर्ने निकाय तथा बाह्य लेखापरीक्षकले थप/घट गर्न निर्देशन दिएमा परिष्कृत वित्तीय विवरणमा फरक पर्न सक्नेछ ।

Interest Rate

1. Deposit 7.5%-11.25%

2. Loan & Advance 12.88% -15%

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

आ.व. २०८३/०८४ को पहिलो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरु

प्रति शेयर आम्दानी मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात

४६.०३ २६.५७ ३२३.४४ २०२१.५९ ८.१९

२. व्यवस्थापकीय विश्लेषण :

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

आर्थिक वर्ष २०८३/०८४ को पहिलो त्रैमासिक अवधिमा वित्तीय संस्थाको मौज्दात बढेको छ भने तरलता सामान्य घटेको छ, आम्दानी गत त्रैमासिक भन्दा बढेको छ । साथै गत आ.व.को सोही अवधिको तुलनामा समेत आम्दानी बढेको छ । यस अवधिमा बाह्य पक्षहरुको प्रभाव कम हुँदै जाँदा वित्तीय कारोबारमा सुधारको अवस्था देखिएको छ । लघुवित्त क्षेत्रमा देखिएका समस्याहरु हालसम्म पनि समाधान भईनसकेको तर सुधारको अवस्था देखिएकोले चालू आ.व.२०८३/०८४ को पहिलो त्रैमासिक अवधिसम्ममा संस्थाको आम्दानीमा योजना अनुसारको सुधार देखिएको छ ।

(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : राष्ट्रियस्तरको यस लघुवित्त

Particulars
Current Year
This Quarter Upto This Quarter
Corresponding Previous Year
This Quarter Upto This Quarter
Interest Income1,102,662,7271,102,662,7271,048,018,9401,048,018,940
Interest Expense497,735,558497,735,558490,702,224490,702,224
Net Interest Income604,927,168604,927,168557,316,716557,316,716
Fee and Commission Income80,265,79880,265,79865,256,70465,256,704
Fee and Commission Expense64,75164,75179,99879,998
Net Fee and Commission Income80,201,04880,201,04865,176,70665,176,706
Net Interest, Fee and Commission Income685,128,216685,128,216622,493,423622,493,423
Net Trading Income----
Other Operating Income7,862,7797,862,7798,121,8768,121,876
Total Operating Income692,990,995692,990,995630,615,299630,615,299
Impairment Charge/ (Reversal) for Loans and Other Losses23,864,40523,864,405(79,613,239)(79,613,239)
Net Operating Income669,126,590669,126,590710,228,538710,228,538
Operating Expense390,749,534390,749,534343,572,239343,572,239
Personnel Expenses325,409,496325,409,496283,080,940283,080,940
Other Operating Expenses61,417,54461,417,54458,415,71658,415,716
Depreciation & Amortisation3,922,4933,922,4932,075,5832,075,583
Operating Profit278,377,057278,377,057366,656,299366,656,299
Non Operating Income9,494,7289,494,72811,954,90811,954,908
Non Operating Expense--170,241,126170,241,126
Profit Before Income Tax287,871,784287,871,784208,370,081208,370,081
Income Tax Expense
Current Tax86,361,53586,361,53562,511,02462,511,024
Deferred Tax----
Profit for the Period201,510,249201,510,249145,859,057145,859,057
Condensed Statement of Comprehensive Income
Particulars
Current Year
This Quarter Upto This Quarter
Previous Year Corresponding
This Quarter Upto This Quarter
Profit for the Period201,510,249201,510,249145,859,057145,859,057
Other Comprehensive Income----
Total Comprehensive Income201,510,249201,510,249145,859,057145,859,057
Basic Earning per share-46.03-37.98
Annualized Basic Earning Per Share-46.03-37.98
Diluted Earning per share-46.03-37.98
Ratios as per NRB Directives
Particulars
Current Year
This Quarter Upto This Quarter
Previous Year Corresponding
This Quarter 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 and Borrowing Ratio--
Base Rate--
Interest Rate Spread--

वित्तीय संस्थाको स्थापनाको शुद्धता न विथोलि पहुँच अभिवृद्धि गराई गरिबी घटाउन, वित्तीय समावेशीकरण बढाउन, लघुवित्त कार्यक्रमको पहुँच नपुगेका ग्रामीण क्षेत्रमा लघुवित्त सेवा विस्तार गर्ने उद्देश्य अनुरूप देशका ३१ जिल्लामा १६० वटा शाखा कार्यालयहरु मार्फत ३,९३,६१२ विपन्न परिवारमा लघुवित्त सेवा पुर्याउन सफल भएको छ। यस वित्तीय संस्थामा आवद्ध परिवारको दिगो विकास एवं सुनिश्चित भविष्यका लागि संस्थाले छरिएर रहेको बचत संकलनमा जोड दिँदै आईरहेको छ। सदस्यहरुको दिगोपनालाई ध्यानमा राखि उनीहरुमा स्वरोजगार सिर्जना गर्दै लघुउद्यम तथा उत्पादनशील क्षेत्रमा कर्जा प्रवाह गरी दिगो व्यावसायिक सफलता हासिल गर्ने तर्फ वित्तीय संस्था अग्रसर रहेको छ। चालु आर्थिक वर्ष २०८१/०८४ मा प्रभावकारी वित्तीय सेवा प्रदान गर्नका लागि प्रविधिको उच्चतम प्रयोगमा सदस्य तथा कर्मचारीको दक्षता एवं कार्यकुशलतामा अभिवृद्धि गर्न, कर्मचारीको उत्पादकत्व बढाउन एवं आन्तरिक नियन्त्रण प्रणालीलाई अझ प्रभावकारी बनाउन पर्याप्त मात्रामा तालिम तथा गोष्ठि कार्यक्रमहरु सञ्चालन भईरहेका छन्।

वित्तीय संस्थाले प्रदान गर्ने सेवा तथा सुविधाहरुलाई सदस्यको आवश्यकता अनुरूप समय सापेक्ष परिष्कृत गर्दै सदस्यहरुमा उद्यमशीलता तथा व्यावसायिक सिप विकासका साथै डिजिटल वित्तीय साक्षरताको अभियानलाई व्यापक रुपमा विस्तार गर्दै लैजान व्यवस्थापन कटिबद्ध रहेको छ।

(ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पर्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : यस अवधिमा लगानीमा रहिरहेको ऋण वृद्धि भएको छ। संचालन मुनाफामा गत आ.व.को तुलनामा वृद्धि भएको छ। बैंक तथा वित्तीय संस्थाहरु विरुद्ध फैलाईएको विभिन्न नकारात्मक टिका टिप्पणीले वित्तीय संस्थाहरूको कर्जा असुलीमा भएको समस्या सुधार भई नसकेको कारणले वित्तीय संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा असर पर्न सक्ने देखिन्छ। तथापि यस असहज परिस्थितिमा पनि ग्राहक सदस्यहरूले वित्तीय संस्था प्रति देखाएको विश्वास र संयमताले वित्तीय संस्था अझ जिम्मेवार भई कार्य गर्नुपर्ने दायित्व बढेको छ।

३. कानूनी कारवाही सम्बन्धी विवरण :

(क) संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी सम्बन्धी मुद्दा दायर भएको कुनै सूचना प्राप्त नभएको।

(ख) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा मुद्दा दायर भएको कुनै सूचना प्राप्त नभएको।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:

(क) वित्तीय संस्थाको शेयरको कारोबार नेपाल स्टक एक्सचेञ्ज मार्फत भईरहेको छ। वित्तीय संस्थाले शेयर मूल्यमा प्रभाव पार्न सक्ने कुनै पनि आधारभूत सूचना प्रचलित ऐन तथा नियमको परिधि भित्र रही प्रकाशित गरिने छ। लगानीकर्ताहरुको यस संस्थाप्रतिको विश्वास उच्च रहेको हुँदा कारोबार मूल्यमा खासै उतारचढाव देखिएको छैन। वित्तीय क्षेत्रमा देखिएका समस्याहरू सुधार हुँदै जाँदा शेयर मूल्यमा पनि सुधार आउने अवस्था रहेको छ।

(ख) नेपाल स्टक एक्सचेञ्जको वेबसाइट अनुसार गत त्रैमासिक अवधिमा शेयरको कारोबार निम्नानुसार भएको देखिन्छ।

अधिकतम मूल्य (रु.) न्यूनतम मूल्य (रु.) अन्तिम मूल्य (रु.) कारोबार भएको कूल दिन कारोबार संख्या

१,३२९.०० १,१८५.५० १,२२३.०० ६१ ५,०५१

५. समस्या तथा चुनौती:

क) आर्थिक संकटबाट सिर्जित समस्याका कारण समुदायमा आर्थिक क्रियाकलापमा कमि देखिएको छ।

ख) सदस्यहरुको व्यवसाय तथा आय आर्जन प्रभावित भएको छ।

ग) ग्राहक वर्गमा वित्तीय अनुशासनको कमी देखिएको छ।

घ) निष्कृय कर्जा न्यूनकरण गरी कर्जा गुणस्तर वृद्धि गर्न चुनौती रहेको छ।

ङ) हालको अवस्थामा कर्मचारीहरुलाई उच्च मनोबलका साथ फिल्डमा काम गर्न समस्या रहेको छ।

च) लघुवित्त विरुद्धको भ्रामक समाचार तथा गतिविधिले लघुवित्त क्षेत्रलाई नै प्रभाव पार्न सक्ने समस्या रहेको छ।

६. संस्थागत सुशासन :

नियमनकारी निकायसँग सम्बन्धित ऐन, कानुन तथा नीति नियम एवं निर्देशन अनुरूप संस्थागत सुशासन कायम राख्न वित्तीय संस्था कटिबद्ध र प्रतिबद्ध रहँदै आएको छ। नेपाल राष्ट्र बैंकबाट जारी संस्थागत सुशासन लगायतका निर्देशनहरु पालना गर्नुको साथै प्रचलित ऐनहरु तथा कानुनहरुको परिपालनामा विशेष ध्यान दिँदै आफ्ना शेयरधनी, सर्वसाधारण सदस्यहरु लगायत सम्पूर्ण सरोकारवालाहरुको हितको संरक्षण तथा संवद्र्धन गर्न वित्तीय संस्था सदैव प्रतिबद्ध रहेको छ। वित्तीय संस्थाको प्रबन्धपत्र नियमावली, कर्मचारी सेवा विनियमावली, आर्थिक प्रशासन विनियमावली, संस्थागत सामाजिक उत्तर दायित्व कोष संचालन कार्यविधि,कर्जा अपलेखन विनियमावली, कर्जा नीति तथा बचत परिचालन निर्देशिका, ग्राहक संरक्षण कोष संचालन कार्यविधि, आन्तरिक लेखा परीक्षण कार्यविधि एवं अन्य आवश्यक नीति नियम तथा निर्देशिकाहरू बनाई त्यसको पालना गरिएको छ। वित्तीय संस्थाको कारोबारलाई व्यवस्थित गरी दुरुस्त, दुरूस्त बनाउन एवं आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन सञ्चालक समितिका साथै लेखा परीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति लगायत विभिन्न समिति तथा उपसमितिहरु गठन गर्नुका साथै नेपाल राष्ट्र बैंकको निर्देशनहरूको पालना गर्न व्यवस्थापन तथा सञ्चालक समिति क्रियाशील रहेको छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

आजका मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा, म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै, म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन्। लगानीकर्ताहरुलाई सु-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।

८. नियम २६ को उपनियम (५) सँग सम्बन्धित विशेष घटना वा परिस्थिति सम्बन्धी विवरण : छैन।

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended 31 Ashoj 2083

Nrs.

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash & Cash Equivalents1,732,183,7611,511,956,630
Statutory Balances and Due from Nepal Rastra Bank145,000,000145,000,000
Placement with Banks & Financial Institutions--
Derivative Financial Institutions--
Other Trading Assets--
Loans and Advances to MFIs & Cooperatives--
Loan & Advances to Customers31,763,585,02730,926,696,149
Investment Securities--
Current Tax Assets499,881,488498,618,884
Investment Property--
Property and Equipment418,877,825386,144,685
Goodwill and Intangible Assets--
Deferred Tax Assets341,027,313341,027,313
Other Assets502,289,640486,477,813
Total Assets35,402,845,05434,295,921,474
Liabilities
Due to Bank and Financial Institutions11,096,687,95310,894,520,150
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers15,358,503,63214,675,946,354
Borrowings--
Current Tax Liabilities86,361,535463,810,468
Provisions--
Deferred Tax Liabilities--
Other Liabilities3,127,053,1323,359,079,075
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities29,668,606,25229,393,356,047
Equity
Share Capital1,751,235,5621,751,235,562
Share Premium--
Retained Earnings1,552,281,9701,401,636,399
Reserves2,430,721,2701,749,693,467
Total Equity5,734,238,8024,902,565,427
Total Liabilities and Equity35,402,845,05434,295,921,474

Details about the Distributable Profit for the Quarter

Particulars NPR

Net Profit for the period end 1st Quarter 201,510,249

1. Appropriations

1.1 Profit required to be appropriated to: 48,362,460

a. General Reserve 40,302,050

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 2,015,102

e. Employee Training Fund -

f. Client Protection Fund 6,045,307

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve: 2,502,218

a. Transfer to Regulatory Reserve 2,502,218

b. Transfer from Regulatory Reserve -

c. Restructure fund writeback -

Net Profit for the period end 1st Quarter available for distribution 150,645,571

Opening Retained Earning 1 Shrawan 2083 1,401,636,399

Distribution: 1,552,281,970

Total Distributable Profit or (loss) as on quarter end date 1,552,281,970

Annualised Distributable Profit/loss per Share 88.64

Notes:

1. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN).

2. Loans and Advances are presented net of impairment charges and includes staff loans.

3. Actuarial Valuation has not been done for Employee Benefits.

4. Personnel Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.

5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

6. The interim financial report has been updated in the our website.

Note: If the supervisory authority and external auditors direct any additions/deductions, the refined financial statements may differ.

Interest Rate

1. Deposit 7.5%-11.25%

2. Loan & Advance 12.88% -15%

Securities Registration and Issue Regulations, 2073 Schedule 14 (Related to Rule 26, Sub-rule (1))

First Quarterly Report of F.Y. 2083/084

1. Financial Statements:

(a) Balance sheet and profit and loss statement of the quarterly period are published herewith.

(b) Major Financial Ratios

Earnings Per Share Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

46.03 26.57 323.44 2021.59 8.19

2. Management Analysis:

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

In the first quarter of the fiscal year 2083/084, the financial institution's balance has increased while liquidity has slightly decreased, and income has increased compared to the previous quarter. Additionally, income has also increased compared to the same period of the previous fiscal year. During this period, as external influences diminished, improvements were seen in financial operations. Although the problems seen in the microfinance sector have not been fully resolved, improvements are visible, and as a result, the institution's income up to the first quarter of the current fiscal year 2083/084 has shown improvement as planned.

(b) Management's analytical details regarding the business plan for the upcoming period: Of this national-level microfinance

Particulars
Current Year
This Quarter Upto This Quarter
Corresponding Previous Year
This Quarter Upto This Quarter
Interest Income1,102,662,7271,102,662,7271,048,018,9401,048,018,940
Interest Expense497,735,558497,735,558490,702,224490,702,224
Net Interest Income604,927,168604,927,168557,316,716557,316,716
Fee and Commission Income80,265,79880,265,79865,256,70465,256,704
Fee and Commission Expense64,75164,75179,99879,998
Net Fee and Commission Income80,201,04880,201,04865,176,70665,176,706
Net Interest, Fee and Commission Income685,128,216685,128,216622,493,423622,493,423
Net Trading Income----
Other Operating Income7,862,7797,862,7798,121,8768,121,876
Total Operating Income692,990,995692,990,995630,615,299630,615,299
Impairment Charge/ (Reversal) for Loans and Other Losses23,864,40523,864,405(79,613,239)(79,613,239)
Net Operating Income669,126,590669,126,590710,228,538710,228,538
Operating Expense390,749,534390,749,534343,572,239343,572,239
Personnel Expenses325,409,496325,409,496283,080,940283,080,940
Other Operating Expenses61,417,54461,417,54458,415,71658,415,716
Depreciation & Amortisation3,922,4933,922,4932,075,5832,075,583
Operating Profit278,377,057278,377,057366,656,299366,656,299
Non Operating Income9,494,7289,494,72811,954,90811,954,908
Non Operating Expense--170,241,126170,241,126
Profit Before Income Tax287,871,784287,871,784208,370,081208,370,081
Income Tax Expense
Current Tax86,361,53586,361,53562,511,02462,511,024
Deferred Tax----
Profit for the Period201,510,249201,510,249145,859,057145,859,057
Condensed Statement of Comprehensive Income
Particulars
Current Year
This Quarter Upto This Quarter
Previous Year Corresponding
This Quarter Upto This Quarter
Profit for the Period201,510,249201,510,249145,859,057145,859,057
Other Comprehensive Income----
Total Comprehensive Income201,510,249201,510,249145,859,057145,859,057
Basic Earning per share-46.03-37.98
Annualized Basic Earning Per Share-46.03-37.98
Diluted Earning per share-46.03-37.98
Ratios as per NRB Directives
Particulars
Current Year
This Quarter Upto This Quarter
Previous Year Corresponding
This Quarter 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 and Borrowing Ratio--
Base Rate--
Interest Rate Spread--

In line with the objective of extending microfinance services to rural areas deprived of microfinance services to enhance financial access, reduce poverty, and increase financial inclusion, the financial institution has succeeded in providing microfinance services to 3,93,612 poor families through 160 branch offices across 31 districts of the country. Emphasizing the collection of scattered savings for the sustainable development and secure future of families affiliated with this financial institution. Keeping in mind the sustainability of members, the financial institution is moving towards achieving sustainable business success by creating self-employment among them and disbursing loans in micro-enterprise and productive sectors. In the current fiscal year 2081/084, to provide effective financial services, sufficient training and workshop programs are being conducted to enhance the skill and efficiency of members and employees in utilizing maximum technology, increase employee productivity, and make the internal control system more effective.

The management is committed to refining services and facilities provided by the institution according to members' needs over time, enhancing entrepreneurship and professional skills among members, as well as extensively expanding digital financial literacy campaigns.

(c) Analytical details regarding events, conditions, etc. that may have a material impact on the corporate entity's inventory, profit, or cash flows based on past experience: Loan under investment has increased during this period. Operating profit has increased compared to the last fiscal year. Due to negative commentary spread against banks and financial institutions, the problem in loan recovery of financial institutions has not improved, which appears to affect the inventory, profit, or cash flow of the financial institution. However, even in this uncomfortable situation, the trust and restraint shown by customer members towards the financial institution have increased the responsibility of the financial institution to work even more responsibly.

3. Details Regarding Legal Actions:

(a) No information has been received regarding any case filed against the institution's promoter or director for violation of prevailing rules or criminal offense.

(b) No information has been received regarding any case filed against any promoter or director for committing financial crimes.

4. Analysis Regarding Share Transactions of the Corporate Entity:

(a) Transactions of shares of the financial institution are being conducted through Nepal Stock Exchange. Any fundamental information that may affect the share price of the financial institution will be published within the perimeter of prevailing acts and rules. As investors' trust towards this institution remains high, no major fluctuation has been seen in transaction prices. As problems seen in the financial sector gradually improve, share prices are expected to improve as well.

(b) According to the website of Nepal Stock Exchange, share transactions during the past quarterly period are seen as follows:

Maximum Price (Rs.) Minimum Price (Rs.) Closing Price (Rs.) Total Days Traded Number of Transactions

1,329.00 1,185.50 1,223.00 61 5,051

5. Problems and Challenges:

a) A decrease in economic activities has been observed in the community due to problems arising from economic crisis.

b) Members' business and income generation have been affected.

c) Lack of financial discipline has been observed among the customer group.

d) Reducing non-performing loans and improving loan quality remains a challenge.

e) Under current conditions, maintaining high morale among employees while working in the field poses a problem.

f) Misleading news and activities against microfinance present a problem that could impact the entire microfinance sector.

6. Corporate Governance:

The financial institution remains committed and dedicated to maintaining corporate governance in accordance with acts, laws, policy rules, and directives related to regulatory bodies. Along with complying with directives issued by Nepal Rastra Bank including corporate governance, the financial institution is always committed to protecting and promoting the interests of its shareholders, general public members, and all stakeholders by giving special attention to compliance with prevailing acts and laws. The financial institution's Memorandum of Association, Articles of Association, Employee Service Regulations, Financial Administration Regulations, CSR Fund Operation Procedure, Loan Write-off Regulations, Credit Policy and Savings Mobilization Guidelines, Client Protection Fund Operation Procedure, Internal Audit Procedure, and other necessary policy rules and guidelines have been formulated and complied with. To make the financial institution's transactions systematic, accurate, and internal control systems effective, various committees and sub-committees including Audit Committee, Risk Management Committee, Employee Service Facilities Committee, Anti-Money Laundering Monitoring Committee have been formed alongside the Board of Directors, and management and the Board of Directors remain active in complying with Nepal Rastra Bank directives.

7. Executive Chief's Declaration Regarding Truth and Authenticity:

I personally take responsibility for the accuracy of information and details mentioned in this report as of today. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete. No details, notices, and information necessary for investors to make informed decisions have been concealed.

8. Details Regarding Special Events or Circumstances Related to Rule 26 Sub-rule (5): None.

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