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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
1 Nov, 2026
ज्योति विकास बैंकको प्रथम त्रैमासिक अपरिस्कृत वित्तीय विवरण

ज्योति विकास बैंकको प्रथम त्रैमासिक अपरिस्कृत वित्तीय विवरणJyoti Bikash Bank Unaudited Q1 Financial Results

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 1, 2026

Unaudited Financial Results (Quarterly)

Statement of Financial Position

As at Ashwin End 2083 (2083/06/31) of the Fiscal Year 2083/84

Amount in NPR

Particulars Group Bank

This Quarter Ending (Ashwin End 2083) Previous Year Ending (Ashad End 2083) This Quarter Ending (Ashwin End 2083) Previous Year Ending (Ashad End 2083)

Assets
Cash and Cash Equivalents6,539,206,9162,241,081,4146,539,206,9162,241,081,414
Due from Nepal Rastra Bank2,822,558,9532,697,806,8482,822,558,9532,697,806,848
Placement with Bank and Financial Institutions-4,694,725,000-4,694,725,000
Derivative Financial Instruments.4,001,199,210-4,001,199,210-
Other Trading Assets106,982,798111,943,997--
Loans and Advances to BFIs1,982,991,0342,300,892,9841,982,991,0342,300,892,984
Loans and Advances to Customers51,474,127,97249,563,391,17251,475,008,93149,583,993,197
Investment Securities9,272,664,58612,182,192,8829,272,664,58612,182,192,882
Current Tax Assets87,783,639165,257,60582,587,260161,236,952
Investment in Subsidiaries--153,000,000153,000,000
Investment in Associates----
Investment Property900,067,135937,638,692900,067,135937,638,692
Property and Equipment1,601,841,9861,608,910,4731,583,713,0711,592,563,097
Goodwill and Intangible Assets11,857,0759,291,22210,634,1688,915,815
Deferred Tax Assets426,660,841391,897,770423,855,418387,439,707
Other Assets756,572,011978,258,527740,309,991969,564,261
Total Assets79,984,514,15777,883,288,58879,987,796,67377,911,050,849
Liabilities
Due to Bank and Financial Institutions575,040,279566,925,959575,040,279566,925,959
Due to Nepal Rastra Bank----
Derivative Financial Instruments3,995,055,000-3,995,055,000-
Deposits from Customers65,212,639,71667,117,153,98765,339,437,73267,229,291,963
Borrowings----
Current Tax Liabilities----
Provisions----
Deferred Tax Liabilities----
Other Liabilities1,016,433,3831,125,997,805953,379,9201,105,140,643
Debt Securities Issued1,494,138,3521,494,138,3521,494,138,3521,494,138,352
Subordinated Liabilities----
Total Liabilities72,293,306,73170,304,216,10372,357,051,28370,395,496,917
Equity
Share Capital4,395,785,8864,395,785,8864,395,785,8864,395,785,886
Share Premium----
Retained Earnings220,994,432147,170,810220,994,432144,364,296
Reserves3,016,487,5122,977,346,6533,013,965,0722,975,403,750
Total Equity Attributable to Equity Holders7,633,267,8297,520,303,3497,630,745,3907,515,553,931
Non Controlling Interest57,939,59758,769,135--
Total Equity7,691,207,4267,579,072,4857,630,745,3907,515,553,931
Total Liabilities and Equity79,984,514,15777,883,288,58879,987,796,67377,911,050,849

Statement of Profit or Loss

For the Quarter ended 31st Ashwin 2083

Amount in NPR

Particulars Group Bank

Current Year Previous Year Current Year Previous Year

This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2083) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2082) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2083) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2082)

Interest Income1,272,685,0171,272,685,0171,283,516,9131,283,516,9131,272,985,3611,272,985,3611,283,529,0721,283,529,072
Interest Expense639,623,012639,623,012755,984,041755,984,041641,177,771641,177,771757,552,150757,552,150

Details about the Distributable Profit

(As per NRB Regulation)

Amount in NPR

As of (Ashwin End 2083) As of (Ashwin End 2082)

Net profit or (loss) as per statement of profit or loss200,161,45070,334,508
Appropriations:(42,881,712)(14,109,792)
a. General reserve(40,032,290)(14,066,902)
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund(3,002,422)(703,345)
e. Employees' training fund--
f. Other153,000660,455
Profit or (loss) before regulatory adjustment157,279,73956,224,716
Regulatory adjustment :(80,649,602)(54,284,617)
a. Interest receivable (-)/previous accrued interest received (+)(104,671,210)(25,397,515)
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 (+)18,699,364(21,553,681)
e. Deferred tax assets recognised (-)/ reversal (+)--
f. Goodwill recognised (-)/ impairment of Goodwill (+)--

g. Bargain purchase gain recognised (-)/reversal (+)- -

h. Actuarial loss recognised (-)/reversal (+)--
i. Fair value reserve--
j. Other (+/-)5,322,243(7,333,420)
Distributable profit or (loss)76,630,1361,940,099
Opening Retained Earnings144,364,296(780,455,464)
Adjustment(+/-)--
Distribution--
Bonus Share Issued--
Cash Dividend Paid--
Total Distributable Profit or(Loss) on Quarter End Date220,994,432(778,515,364)

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४, नियम २६(१) संग सम्बन्धित आ.व. २०८३/८४ को प्रथम त्रैमासिक विवरण

१. वित्तीय विवरणहरु :

(क) आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक अवधिको वित्तीय विवरण, नाफा नोक्सान सम्बन्धित विवरण यसै साथ प्रकाशित गरिएको छ ।

ख) सम्बन्धित पक्षहरुको विवरण

विवरण ज्योति क्यापिटल लि.

ज्योति क्यापिटल लि. ले ज्योति विकास बैंकमा राखेको मुद्दती निक्षेप रु. ११०,०००,०००

ज्योति क्यापिटल लि. ले ज्योति विकास बैंकमा राखेको रकममा कमाएको ब्याज रु १,५५४,७५९

ज्योति क्यापिटल लि. ले ज्योति विकास बैंकलाई कर्जा रकममा भुक्तानी गरेको ब्याज रु ३००,३५४

ज्योति विकास बैंकले ज्योति क्यापिटल लि.मा गरेको लगानी रु १५३,०००,०००

ग) प्रमुख वित्तीय अनुपातहरु:

विवरण यस त्रैमास गत वर्षको यसै त्रैमास

प्रति शेयर आम्दानी (वार्षिकीकरण) रु. १८.२१ रु.६.४०

पी/ई रेशियो१९.३३४७.६६
प्रति शेयर नेटवर्थ रु.१७३.५९१४९.००
प्रति शेयर कुल सम्पत्तिको मूल्य रु.१,८१९.६५१,६७४.२५

तरलता अनुपात २५.८२% २८.४६%

२. व्यवस्थापकीय विश्लेषण

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

यस त्रैमासिक अवधिमा आइपुग्दा नेपालको अर्थतन्त्रमा बाह्य क्षेत्रको सुदृढता, पर्याप्त बैंकिङ्ग तरलता तथा व्याजदरमा आएको कमीका कारण केही सकारात्मक संकेतहरू देखिए तापनि आन्तरिक माग, निजी क्षेत्रको लगानी, कर्जा विस्तार तथा समग्र आर्थिक गतिविधिमा अपेक्षित सुधार हुन सकेको छैन। नेपाल राष्ट्र बैंकले अवलम्बन गरेको तुलनात्मक रूपमा लचिलो मौद्रिकनीतिका कारण बैंकिङ्ग प्रणालीमा पर्याप्त तरलता कायम रहनुका साथै निक्षेप तथा कर्जाको ब्याजदर क्रमशः घटेको छ। तथापि, कर्जाको ब्याजदरमा आएको कमीअनुरूप निजी क्षेत्रबाट कर्जाको माग तथा लगानी विस्तार हुन नसकेनाले आर्थिक गतिविधिमा अझै पनि केही शिथिलता रहेको संकेत गर्दछ।

समीक्षा अवधिमा, विकास बैंकको निक्षेप परिचालन र कर्जा लगानी दुवै सन्तोषजनक अवस्थामा रहेको छ। यस विकास बैंकले यस त्रैमासिक अवधि सम्ममा रु. २० करोड १ लाख ६१ हजार ४ सय ५० खुद मुनाफा आर्जन गर्न सफल भएको छ।

Unaudited Financial Results (Quarterly)

Statement of Financial Position

As at Ashwin End 2083 (2083/06/31) of the Fiscal Year 2083/84

Amount in NPR

Particulars Group Bank

This Quarter Ending (Ashwin End 2083) Previous Year Ending (Ashad End 2083) This Quarter Ending (Ashwin End 2083) Previous Year Ending (Ashad End 2083)

Assets
Cash and Cash Equivalents6,539,206,9162,241,081,4146,539,206,9162,241,081,414
Due from Nepal Rastra Bank2,822,558,9532,697,806,8482,822,558,9532,697,806,848
Placement with Bank and Financial Institutions-4,694,725,000-4,694,725,000
Derivative Financial Instruments.4,001,199,210-4,001,199,210-
Other Trading Assets106,982,798111,943,997--
Loans and Advances to BFIs1,982,991,0342,300,892,9841,982,991,0342,300,892,984
Loans and Advances to Customers51,474,127,97249,563,391,17251,475,008,93149,583,993,197
Investment Securities9,272,664,58612,182,192,8829,272,664,58612,182,192,882
Current Tax Assets87,783,639165,257,60582,587,260161,236,952
Investment in Subsidiaries--153,000,000153,000,000
Investment in Associates----
Investment Property900,067,135937,638,692900,067,135937,638,692
Property and Equipment1,601,841,9861,608,910,4731,583,713,0711,592,563,097
Goodwill and Intangible Assets11,857,0759,291,22210,634,1688,915,815
Deferred Tax Assets426,660,841391,897,770423,855,418387,439,707
Other Assets756,572,011978,258,527740,309,991969,564,261
Total Assets79,984,514,15777,883,288,58879,987,796,67377,911,050,849
Liabilities
Due to Bank and Financial Institutions575,040,279566,925,959575,040,279566,925,959
Due to Nepal Rastra Bank----
Derivative Financial Instruments3,995,055,000-3,995,055,000-
Deposits from Customers65,212,639,71667,117,153,98765,339,437,73267,229,291,963
Borrowings----
Current Tax Liabilities----
Provisions----
Deferred Tax Liabilities----
Other Liabilities1,016,433,3831,125,997,805953,379,9201,105,140,643
Debt Securities Issued1,494,138,3521,494,138,3521,494,138,3521,494,138,352
Subordinated Liabilities----
Total Liabilities72,293,306,73170,304,216,10372,357,051,28370,395,496,917
Equity
Share Capital4,395,785,8864,395,785,8864,395,785,8864,395,785,886
Share Premium----
Retained Earnings220,994,432147,170,810220,994,432144,364,296
Reserves3,016,487,5122,977,346,6533,013,965,0722,975,403,750
Total Equity Attributable to Equity Holders7,633,267,8297,520,303,3497,630,745,3907,515,553,931
Non Controlling Interest57,939,59758,769,135--
Total Equity7,691,207,4267,579,072,4857,630,745,3907,515,553,931
Total Liabilities and Equity79,984,514,15777,883,288,58879,987,796,67377,911,050,849

Statement of Profit or Loss

For the Quarter ended 31st Ashwin 2083

Amount in NPR

Particulars Group Bank

Current Year Previous Year Current Year Previous Year

This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2083) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2082) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2083) This Quarter Upto this Quarter Ending (YTD) (Ashwin End 2082)

Interest Income1,272,685,0171,272,685,0171,283,516,9131,283,516,9131,272,985,3611,272,985,3611,283,529,0721,283,529,072
Interest Expense639,623,012639,623,012755,984,041755,984,041641,177,771641,177,771757,552,150757,552,150

Details about the Distributable Profit

(As per NRB Regulation)

Amount in NPR

As of (Ashwin End 2083) As of (Ashwin End 2082)

Net profit or (loss) as per statement of profit or loss200,161,45070,334,508
Appropriations:(42,881,712)(14,109,792)
a. General reserve(40,032,290)(14,066,902)
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund(3,002,422)(703,345)
e. Employees' training fund--
f. Other153,000660,455
Profit or (loss) before regulatory adjustment157,279,73956,224,716
Regulatory adjustment :(80,649,602)(54,284,617)
a. Interest receivable (-)/previous accrued interest received (+)(104,671,210)(25,397,515)
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 (+)18,699,364(21,553,681)
e. Deferred tax assets recognised (-)/ reversal (+)--
f. Goodwill recognised (-)/ impairment of Goodwill (+)--

g. Bargain purchase gain recognised (-)/reversal (+)- -

h. Actuarial loss recognised (-)/reversal (+)--
i. Fair value reserve--
j. Other (+/-)5,322,243(7,333,420)
Distributable profit or (loss)76,630,1361,940,099
Opening Retained Earnings144,364,296(780,455,464)
Adjustment(+/-)--
Distribution--
Bonus Share Issued--
Cash Dividend Paid--
Total Distributable Profit or(Loss) on Quarter End Date220,994,432(778,515,364)

First Quarter Report of F.Y. 2083/84 Related to Schedule 14, Rule 26(1) of Securities Registration and Issue Regulations, 2073

1. Financial Statements:

(a) Financial Statements for the first quarter of fiscal year 2083/84 including Profit & Loss Statement are published herewith.

(b) Related Party Disclosure

Particulars Jyoti Capital Ltd.

Fixed Deposit maintained by Jyoti Capital Ltd. in Jyoti Bikash Bank Rs. 110,000,000

Interest earned by Jyoti Capital Ltd. on amount kept in Jyoti Bikash Bank Rs. 1,554,759

Interest paid by Jyoti Capital Ltd. to Jyoti Bikash Bank on loan amount Rs. 300,354

Investment made by Jyoti Bikash Bank in Jyoti Capital Ltd. Rs. 153,000,000

c) Major Financial Ratios:

ParticularsThis QuarterCorresponding Previous Year Quarter
Earnings Per Share (Annualized) Rs.18.216.40
P/E Ratio19.3347.66
Networth Per Share Rs.173.59149.00
Total Assets Value Per Share Rs.1,819.651,674.25

Liquidity Ratio 25.82% 28.46%

2. Management Analysis

(a) Main reasons related to major changes in bank's reserve, income, and liquidity during the quarterly period:

Heading into this quarter, although some positive signs have been observed in Nepal's economy due to external sector strength, adequate banking liquidity, and reduction in interest rates, internal demand, private sector investment, credit expansion, and overall economic activity have not improved as expected. Due to the relatively flexible monetary policy adopted by Nepal Rastra Bank, adequate liquidity remains in the banking system, and deposit and lending interest rates have gradually decreased. However, as the decrease in lending interest rates has not led to expected expansion in credit demand and investment from the private sector, it indicates that economic activity remains somewhat sluggish.

During the review period, both deposit mobilization and credit investment of the development bank are in a satisfactory state. This development bank has succeeded in earning a net profit of Rs. 20 crore 1 lakh 61 thousand 4 hundred 50 up to this quarterly period.

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