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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
3 Aug, 2026
महुली लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरण

महुली लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणMahuli Laghubitta: Unaudited 4th Quarter Financial Results

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

Unaudited 4th Quarter Financial Results

Condensed Statement of Financial Position

For the Quarter ended Ashad 32, 2083

Assets This Quarter Ending Immediate Previous Year Ending (Audited)

Cash and Cash Equivalents338,434,233.95418,979,195.17
Statutory Balances and due from Nepal Rastra Bank28,004,500.0024,004,500.00
Placement with Bank and Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loans and Advances to MFIs & Cooperatives--
Loans & Advances to Customers6,173,982,815.315,116,991,113.98
Investment Securities1,000,000.001,000,000.00
Current Tax Assets-5,864,875.27
Investment property--
Property and Equivement30,222,957.9130,077,963.22
Goodwill and Intangible Assets395,547.66733,117.57
Deferred Tax Assets55,530,705.9654,351,401.65
Other Assets34,753,625.8438,034,179.86
Total Assets6,662,324,386.625,690,036,346.72

Liabilities

Due to Bank and financial Institutions--
Due to Nepal Rastra Bank--
Derivative Finacial Instruments--
Deposit from Customers2,070,170,350.261,830,212,896.45
Borrowings3,433,405,551.192,910,111,160.98
Current Tax Liabilities6,174,500.85-
Provisions8,898,630.038,898,630.03
Deffered Tax Liabilites--
Other Liabilities260,544,000.64242,735,200.40
Debt Securities Issued--
Subordinate Liabilities--
Total Liabilities5,779,193,032.974,991,957,887.86

Equity

Share Capital387,494,866.46369,923,500.20
Share Premium--
Retained Earning165,010,850.2647,712,380.35
Reserves330,625,636.93280,442,578.31
Total Equity883,131,353.65698,078,458.86
Total Liabilities & Equity6,662,324,386.625,690,036,346.72

Condensed Statement of Profit & Loss

For the Quarter ended Ashad 32, 2083

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 226,713,831.36 842,394,564.68 199,760,181.15 709,787,753.99

क.र.का.दर्ता नं. : १६८६७/०६९०७०

वित्तीय संस्था लिमिटेड

TA BITTIYA SANSTHA LIMITED

"घ" वर्गको वित्तीय संस्था (राष्ट्रिय स्तरको कार्यक्षेत्र भएको)

नीसाइर कृष्णासवरण-६, महुली, सप्तरी

.com.np, Web : www.mslbls.com.np

Financial Result of F.Y 2082/83

Profit or (loss) before regulatory adjustment 148,671,983.00 13,181,172.38

Regulatory Adjustment:

a. Interest receivable (-)/previous accrued interest received (+)(19,306,241.27)(11,415,223.80)
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 (+)--
e. Deferred tax assets recognised (-)/ reversal (+)-(29,125,794.61)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/resersal (+)--
h. Acturial loss recognised (-)/reversal (+)-2,751,710.50
i. Other (+/-)-(2,718,150.00)
j. Restructured and Rescheduled Reserve recognised (-)/ reversal (+)6,258,415.1948,178,618.31
Net Profit for the 4th Quarter end, 2083135,624,156.9220,852,332.79
Opening Retained Earning47,712,380.3526,466,702.56
Adjustment(+/-)170,488.00393,345.00

Distribution

Bonus share issued(17,571,366.26)-
Cash dividend paid(924,808.75)-
Total Distributable profit or (loss) as on Quarter end date165,010,850.2647,712,380.35
Annulised Distributable profit/loss per share42.5812.90

Note:

1. Figures presented above may vary with the audited figures if instructed by the regulator and / or statutory auditors.

2. The microfinance has measured preliminary ECL with some assumption which may vary upon full fledge implementation of ECL model in line with applicable standard NFRS-09 and direction of NRB. Impairment loss on Loans and Advances at the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and the amount determined as per ECL Model.

3. The microfinace has not factored fees and points paid or received on loans and advances in the application of effective interest rate(EIR) and have been recognized directly in the Statement of Profit and Loss.

4. Loans and advances are presented net of impairment charges and includes interest accruals and staff loans.

5. Personnel Expenses includes provision for staff bonus which has been calculated in line with the provisions in Bonus Act.

6. Figures are regrouped /rearranged/restated wherever necessary for consistent presentation and comparison.

7. The detailed interim financial report has been published in the website.(https://www.mslbls.com.np)

*Interest Rate On Loan & Advance : 11.22-15% and Deposits : 7.50-13%

धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को अनुसूची १४(नियम २६ को उप नियम (१) संग सम्बन्धित)

१. वित्तीय विवरण

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

ख) प्रमुख वित्तीय अनुपातहरु

प्रति शेयर आम्दानी (वार्षिकीकरण) मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात

४९।८८ २४।६६ २२७।९१ १७९१।३३ १४।५२

२. व्यवस्थापकीय विश्लेषण

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

आर्थिक वर्ष २०८२/०८३ को चौथो त्रैमाससम्म वित्तीय संस्थाले व्यवसाय विस्तारसँगै वित्तीय अनुशासन, जोखिम व्यवस्थापन तथा संस्थागत सुशासनलाई समान प्राथमिकतामा राखी सञ्चालन गरेको छ । समीक्षा अवधिमा कर्जा लगानी, निक्षेप परिचालन तथा

Interest Expense94,534,382.35344,959,123.4890,756,847.02333,824,194.35
Net Interest Income132,379,449.01497,435,441.20109,003,334.13355,963,559.64
Fee & Commission Income16,154,997.4364,136,218.0018,983,999.6754,357,466.43
Fee & Commission Expenses6,591,324.4123,022,580.08707,500.0015,150,096.02
Net Fee & Commission Income9,563,673.0241,113,637.9218,276,499.6739,207,370.41
Net Interest, Fee & Commission Income141,943,122.03538,549,079.12127,279,833.80395,170,930.05
Net Trading Income----
Other Operating Income----
Total Operating Income141,943,122.03538,549,079.12127,279,833.80395,170,930.05
Impairment Charge/(reversal) for loans and other Losses(26,721,481.28)8,079,441.35(42,707,499.20)131,360,655.56
Net Operating Income168,664,603.30530,469,637.77169,987,333.00263,810,274.49

Operating Expenses

Personnel expenses52,602,005.26201,443,168.0649,272,951.58177,902,139.31
Other Operating expenses4,027,501.7237,849,684.5310,320,317.7843,967,678.47
Depreciation & Amortization11,367,929.1815,065,052.204,721,234.4419,583,311.25
Operating Profit100,667,167.14276,111,732.97105,672,829.2022,357,145.47
Non Operating Income----
Non Operating expenses----
Profit before income tax100,667,167.14276,111,732.97105,672,829.2022,357,145.47

Income Tax expenses

Current Tax30,200,150.1482,833,519.8931,701,848.7638,712,939.38
Deferred Tax---(33,363,758.28)
Profit/(loss) for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Profit for the Year----

Condensed Consolidated Statement of Other Comprehensive Income

Profit/ (Loss) for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Other Comprehensive income----
Total Comprehensive Income70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Basic earnings per share-49.88-4.60
Diluted earnings per share-49.88-4.60
Profit for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Total70,467,017.00193,278,213.0873,970,980.4417,007,964.36

Ratios as per NRB Directive

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--

Statement of Distributable Profit or Loss

For the Quarter ended Ashad 32, 2083

Net profit as per statement of profit and loss 193,278,213.08 17,007,964.36

1. Appropriations

a. General reserve(38,655,642.62)(3,401,592.87)
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund(1,932,782.13)(170,079.64)
e. Employees training fund(152,241.08)-
f. Client Protection Fund(3,865,564.26)-
g. Others-(255,119.47)

सदस्य सेवामा निरन्तर वृद्धि भएको छ । बजारमा व्याजदर क्रमशः स्थिर बन्दै गएको, वित्तीय प्रणालीमा तरलताको अवस्था सहज हुँदै गएको तथा आर्थिक गतिविधि विस्तार हुन थालेको प्रभाव वित्तीय संस्थाको व्यवसायमा समेत देखिएको छ । यस अवधिमा वित्तीय संस्थाले सदस्यको आवश्यकता अनुरूप कर्जा प्रवाह, नियमित असुली, बचत परिचालन तथा वित्तीय पहुँच विस्तारलाई प्राथमिकता दिएको छ । वित्तीय संस्थाको तरलता नियामकीय व्यवस्थाभित्र सन्तोषजनक रहेको छ भने नेपाल राष्ट्र बैंकबाट तोकिएको पूँजी पर्याप्तता, तरलता तथा अन्य नियामकीय सूचकहरूको पालना गरिएको छ । वित्तीय संस्थाले जोखिमयुक्त कर्जाको नियमित अनुगमन, निष्क्रिय कर्जा व्यवस्थापन, आन्तरिक नियन्त्रण प्रणालीको सुदृढीकरण तथा सञ्चालन खर्च नियन्त्रण मार्फत वित्तीय संस्थाको समग्र वित्तीय अवस्था थप सुदृढ बनाउन निरन्तर प्रयास गरेको छ ।

ख) आगामी अवधिको व्यवस्थापकीय योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरणः

नेपाल राष्ट्र बैंकबाट 'घ' वर्गको ईजाजतपत्रप्राप्त (राष्ट्रिय स्तरको कार्यक्षेत्र भएको) यस वित्तीय संस्थाले विगत १३ वर्षदेखि निरन्तर रुपमा वित्तीय पहुँच अभिवृद्धि गरी गरिबी न्यूनीकरणमा योगदान गर्दै उद्यमीशीलता विकास मार्फत समृद्ध समाज निर्माणमा वित्तीय पहुँच पुर्याउने उद्देश्यले अगाडि बढिरहेको छ । आगामी आर्थिक वर्षमा वित्तीय संस्थाले गुणस्तरीय व्यवसाय विस्तार, दिगो वित्तीय वृद्धि तथा जोखिम नियन्त्रणलाई प्रमुख रणनीतिक प्राथमिकताका रूपमा अघि बढाउने योजना लिएको छ । वित्तीय संस्थाले सेवा विस्तारका सम्भावना भएका क्षेत्रमा शाखा तथा सेवा पहुँच विस्तार गर्ने, सूचना प्रविधिमा आधारित सेवा (Digital Transformation) लाई थप प्रभावकारी बनाउने, कर्मचारी क्षमता अभिवृद्धि गर्ने, सदस्यको वित्तीय साक्षरता कार्यक्रम विस्तार गर्ने तथा उत्पादन मूलक एवं आय आर्जनमुखी कर्जामा जोड दिने नीति अवलम्बन गर्नेछ । त्यसैगरी निष्क्रिय कर्जा न्यूनीकरण, असुली व्यवस्थापन, लागत नियन्त्रण, आन्तरिक नियन्त्रण प्रणाली सुदृढीकरण, जोखिम व्यवस्थापन तथा नियामकीय अनुपालनलाई अझ प्रभावकारी बनाइनेछ ।

ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरणः

वित्तीय संस्थाले वित्तीय क्षेत्रमा देखिने आर्थिक, नियामकीय तथा बजारगत परिवर्तनलाई निरन्तर अनुगमन गरिरहेको छ । बजारमा प्रतिस्पर्धा वृद्धि, सदस्यको व्यवसायिक आयमा हुने उतारचढाव, प्राकृतिक विपद्, नियामकीय नीतिमा हुने परिवर्तन, सूचना प्रविधि सम्बन्धी जोखिम तथा निष्क्रिय कर्जामा सम्भावित वृद्धि जस्ता विषयले वित्तीय संस्थाको व्यवसायमा प्रभाव पार्न सक्ने सम्भावना र हुन्छ । यी जोखिम न्यूनीकरणका लागि वित्तीय संस्थाले नियमित जोखिम मूल्याङ्कन, प्रारम्भिक चेतावनी प्रणाली (Early Warning System), प्रभावकारी कर्जा अनुगमन, आन्तरिक लेखापरीक्षण, कर्मचारी क्षमता विकास तथा सूचना प्रविधि सुरक्षा व्यवस्थालाई थप सुदृढ बनाउँदै जाने नीति अवलम्बन गरेको छ ।

३. कानुनी कारबाही सम्बन्धी विवरण

क) यस त्रैमासिक अवधिमा यस वित्तीय संस्थाले वा संस्था उपर कुनै किसिमको मुद्दा दायर भएको छैन ।

ख) कुनै पनि संचालक उपर फौजदारी मुद्दा चलेको छैन ।

ग) कुनै पनि संचालक उपर आर्थिक मुद्दा चलेको छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषणः

वित्तीय संस्थाको शेयर नेपाल स्टक एक्सचेञ्ज लिमिटेड (NEPSE) मा सूचीकृत रहेको छ। समीक्षा अवधिमा दोस्रो बजारमा शेयर कारोबार बजारको माँग-आपूर्ति, लगानीकर्ताको मनोभाव तथा समग्र पूँजी बजारको अवस्था अनुसार सञ्चालन भएको छ। शेयर कारोबारसँग सम्बन्धित अधिकतम मूल्य, न्यूनतम मूल्य, अन्तिम कारोबार मूल्य, कारोबार भएका दिन तथा कारोबार संख्या सम्बन्धित तथ्याङ्क अनुसूचीमा उल्लेख गरिएको छ ।

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या

१,४११।१० १,०८९।९० १,२३०।०० ६४ दिन २,०८५

५. समस्या तथा चुनौती

समीक्षा अवधिमा वित्तीय संस्थाले निम्न प्रमुख चुनौतीहरू अनुभव गरेको छः

• निष्क्रिय कर्जा व्यवस्थापन तथा असुलीमा थप प्रभावकारिता आवश्यक हुनु ।

• बजारमा बढ्दो प्रतिस्पर्धा ।

• सदस्यहरूको व्यवसायिक आयमा आएको उतारचढाव ।

• दक्ष जनशक्ति व्यवस्थापन तथा कर्मचारी निरन्तरता ।

• सूचना प्रविधि तथा साइबर सुरक्षा जोखिम ।

६. संस्थागत सुशासन

वित्तीय संस्थाले नेपाल राष्ट्र बैंकबाट जारी निर्देशन, बैंक तथा वित्तीय संस्था सम्बन्धी प्रचलित कानुन, कम्पनी ऐन, धितोपत्र सम्बन्धी कानुन तथा अन्य प्रचलित कानुनी व्यवस्थाको पूर्ण पालना गर्दै संस्थागत सुशासनलाई प्राथमिकताका साथ कार्यान्वयन गरेको छ । सञ्चालक समिति अन्तर्गत लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति लगायतका समितिहरू सक्रिय रूपमा सञ्चालनमा रहेका छन् भने व्यवस्थापन तहमा समेत सम्पत्ति-दायित्व व्यवस्थापन समिति (ALCO), कर्जा असुली समिति गठन गरी कार्यान्वयनमा ल्याइएको छ । आन्तरिक नियन्त्रण प्रणाली, जोखिम व्यवस्थापन, अनुपालन तथा पारदर्शिता अभिवृद्धिका लागि वित्तीय संस्थाले आवश्यक नीतिहरू कार्यान्वयन गरिरहेको छ।

७. सत्य तथ्य सम्बन्धी कार्यकारी प्रमुखको उद्घोषणः

आजको मितिसम्म यस प्रतिवेदनमा समावेश गरिएका विवरण, तथ्याङ्क तथा जानकारीहरू मेरो जानकारी र विश्वासअनुसार सत्य, सही तथा पूर्ण छन् । लगानीकर्ता तथा सरोकारवालालाई भ्रममा पार्ने कुनै महत्वपूर्ण तथ्य वा जानकारी जानाजान लुकाइएको छैन भन्ने उद्घोषण गर्दछु ।

८. नियम २६ को उपनियम (५) संग सम्बन्धित विशेष घटना वा परिस्थिति सम्बन्धी विवरणः छैन

Unaudited 4th Quarter Financial Results

Condensed Statement of Financial Position

For the Quarter ended Ashad 32, 2083

Assets This Quarter Ending Immediate Previous Year Ending (Audited)

Cash and Cash Equivalents338,434,233.95418,979,195.17
Statutory Balances and due from Nepal Rastra Bank28,004,500.0024,004,500.00
Placement with Bank and Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loans and Advances to MFIs & Cooperatives--
Loans & Advances to Customers6,173,982,815.315,116,991,113.98
Investment Securities1,000,000.001,000,000.00
Current Tax Assets-5,864,875.27
Investment property--
Property and Equivement30,222,957.9130,077,963.22
Goodwill and Intangible Assets395,547.66733,117.57
Deferred Tax Assets55,530,705.9654,351,401.65
Other Assets34,753,625.8438,034,179.86
Total Assets6,662,324,386.625,690,036,346.72

Liabilities

Due to Bank and financial Institutions--
Due to Nepal Rastra Bank--
Derivative Finacial Instruments--
Deposit from Customers2,070,170,350.261,830,212,896.45
Borrowings3,433,405,551.192,910,111,160.98
Current Tax Liabilities6,174,500.85-
Provisions8,898,630.038,898,630.03
Deffered Tax Liabilites--
Other Liabilities260,544,000.64242,735,200.40
Debt Securities Issued--
Subordinate Liabilities--
Total Liabilities5,779,193,032.974,991,957,887.86

Equity

Share Capital387,494,866.46369,923,500.20
Share Premium--
Retained Earning165,010,850.2647,712,380.35
Reserves330,625,636.93280,442,578.31
Total Equity883,131,353.65698,078,458.86
Total Liabilities & Equity6,662,324,386.625,690,036,346.72

Condensed Statement of Profit & Loss

For the Quarter ended Ashad 32, 2083

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 226,713,831.36 842,394,564.68 199,760,181.15 709,787,753.99

Tax Reg. No. : 16867/069070

Bittiya Sanstha Limited

TA BITTIYA SANSTHA LIMITED

"D" Class Financial Institution (National Level Working Area)

Agnisair Krishnasavaran-6, Mahuli, Saptari

.com.np, Web : www.mslbls.com.np

Financial Result of F.Y 2082/83

Profit or (loss) before regulatory adjustment 148,671,983.00 13,181,172.38

Regulatory Adjustment:

a. Interest receivable (-)/previous accrued interest received (+)(19,306,241.27)(11,415,223.80)
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 (+)--
e. Deferred tax assets recognised (-)/ reversal (+)-(29,125,794.61)
f. Goodwill recognised (-)/ impairment of Goodwill (+)--
g. Bargain purchase gain recognised (-)/resersal (+)--
h. Acturial loss recognised (-)/reversal (+)-2,751,710.50
i. Other (+/-)-(2,718,150.00)
j. Restructured and Rescheduled Reserve recognised (-)/ reversal (+)6,258,415.1948,178,618.31
Net Profit for the 4th Quarter end, 2083135,624,156.9220,852,332.79
Opening Retained Earning47,712,380.3526,466,702.56
Adjustment(+/-)170,488.00393,345.00

Distribution

Bonus share issued(17,571,366.26)-
Cash dividend paid(924,808.75)-
Total Distributable profit or (loss) as on Quarter end date165,010,850.2647,712,380.35
Annulised Distributable profit/loss per share42.5812.90

Note:

1. Figures presented above may vary with the audited figures if instructed by the regulator and / or statutory auditors.

2. The microfinance has measured preliminary ECL with some assumption which may vary upon full fledge implementation of ECL model in line with applicable standard NFRS-09 and direction of NRB. Impairment loss on Loans and Advances at the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and the amount determined as per ECL Model.

3. The microfinace has not factored fees and points paid or received on loans and advances in the application of effective interest rate(EIR) and have been recognized directly in the Statement of Profit and Loss.

4. Loans and advances are presented net of impairment charges and includes interest accruals and staff loans.

5. Personnel Expenses includes provision for staff bonus which has been calculated in line with the provisions in Bonus Act.

6. Figures are regrouped /rearranged/restated wherever necessary for consistent presentation and comparison.

7. The detailed interim financial report has been published in the website.(https://www.mslbls.com.np)

*Interest Rate On Loan & Advance : 11.22-15% and Deposits : 7.50-13%

Securities Registration and Issuance Regulations, 2064, Schedule 14 (Related to Rule 26, Sub-rule (1))

1. Financial Statements

a) Quarterly balance sheet and profit and loss statement are published herewith.

b) Major Financial Ratios

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

49।88 24।66 227।91 1791।33 14।52

2. Management Analysis

a) Statement regarding major reasons for any changes in the institution's balance, income, and liquidity during the quarterly period:

Up to the fourth quarter of the fiscal year 2082/083, the financial institution has operated by giving equal priority to financial discipline, risk management, and corporate governance along with business expansion. During the review period, loan investment, deposit mobilization, and

Interest Expense94,534,382.35344,959,123.4890,756,847.02333,824,194.35
Net Interest Income132,379,449.01497,435,441.20109,003,334.13355,963,559.64
Fee & Commission Income16,154,997.4364,136,218.0018,983,999.6754,357,466.43
Fee & Commission Expenses6,591,324.4123,022,580.08707,500.0015,150,096.02
Net Fee & Commission Income9,563,673.0241,113,637.9218,276,499.6739,207,370.41
Net Interest, Fee & Commission Income141,943,122.03538,549,079.12127,279,833.80395,170,930.05
Net Trading Income----
Other Operating Income----
Total Operating Income141,943,122.03538,549,079.12127,279,833.80395,170,930.05
Impairment Charge/(reversal) for loans and other Losses(26,721,481.28)8,079,441.35(42,707,499.20)131,360,655.56
Net Operating Income168,664,603.30530,469,637.77169,987,333.00263,810,274.49

Operating Expenses

Personnel expenses52,602,005.26201,443,168.0649,272,951.58177,902,139.31
Other Operating expenses4,027,501.7237,849,684.5310,320,317.7843,967,678.47
Depreciation & Amortization11,367,929.1815,065,052.204,721,234.4419,583,311.25
Operating Profit100,667,167.14276,111,732.97105,672,829.2022,357,145.47
Non Operating Income----
Non Operating expenses----
Profit before income tax100,667,167.14276,111,732.97105,672,829.2022,357,145.47

Income Tax expenses

Current Tax30,200,150.1482,833,519.8931,701,848.7638,712,939.38
Deferred Tax---(33,363,758.28)
Profit/(loss) for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Profit for the Year----

Condensed Consolidated Statement of Other Comprehensive Income

Profit/ (Loss) for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Other Comprehensive income----
Total Comprehensive Income70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Basic earnings per share-49.88-4.60
Diluted earnings per share-49.88-4.60
Profit for the period70,467,017.00193,278,213.0873,970,980.4417,007,964.36
Total70,467,017.00193,278,213.0873,970,980.4417,007,964.36

Ratios as per NRB Directive

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--

Statement of Distributable Profit or Loss

For the Quarter ended Ashad 32, 2083

Net profit as per statement of profit and loss 193,278,213.08 17,007,964.36

1. Appropriations

a. General reserve(38,655,642.62)(3,401,592.87)
b. Foreign exchange fluctuation fund--
c. Capital redemption reserve--
d. Corporate social responsibility fund(1,932,782.13)(170,079.64)
e. Employees training fund(152,241.08)-
f. Client Protection Fund(3,865,564.26)-
g. Others-(255,119.47)

There has been continuous growth in member services. Interest rates in the market have gradually stabilized, liquidity in the financial system has eased, and the expansion of economic activity has also been reflected in the business of the financial institution. During this period, the financial institution has prioritized credit disbursement according to members' needs, regular recovery, deposit mobilization, and expansion of financial reach. The institution's liquidity remains satisfactory within regulatory provisions, while capital adequacy, liquidity, and other regulatory indicators prescribed by Nepal Rastra Bank have been complied with. The financial institution continues its efforts to further strengthen its overall financial condition through regular monitoring of risky loans, non-performing loan management, strengthening internal control systems, and controlling operating expenses.

b) Management's Analytical Details Regarding Future Plans:

Licensed as a Class 'D' financial institution (with a national-level working area) by Nepal Rastra Bank, this financial institution has been continuously enhancing financial reach for the past 13 years, contributing to poverty reduction, and creating a prosperous society through entrepreneurship development. In the coming fiscal year, the institution plans to take quality business expansion, sustainable financial growth, and risk control as its major strategic priorities. The financial institution will adopt policies to expand branches and service reach in potential areas, make technology-based services (Digital Transformation) more effective, build employee capacity, expand members' financial literacy programs, and emphasize productive and income-generating loans. Similarly, non-performing loan reduction, recovery management, cost control, strengthening internal control systems, risk management, and regulatory compliance will be made even more effective.

c) Analytical Details Regarding Events/Conditions that May Materially Affect the Entity's Reserves, Profits, or Cash Flow Based on Past Experience:

The financial institution continuously monitors economic, regulatory, and market changes visible in the financial sector. Factors such as increasing market competition, fluctuations in members' business income, natural disasters, changes in regulatory policies, IT-related risks, and potential increases in non-performing loans have the potential to impact the institution's business. To mitigate these risks, the institution has adopted policies to conduct regular risk assessments, strengthen Early Warning Systems, maintain effective credit monitoring, perform internal audits, develop employee capacity, and enhance IT security measures.

3. Details Regarding Legal Actions

a) No lawsuit has been filed by or against this financial institution during this quarterly period.

b) No criminal case is pending against any director.

c) No financial case is pending against any director.

4. Analysis Regarding Share Transactions of the Entity:

The shares of the financial institution are listed on the Nepal Stock Exchange Limited (NEPSE). During the review period, secondary share market transactions were conducted based on market demand-supply, investor sentiment, and overall capital market conditions. Statistics regarding maximum price, minimum price, closing transaction price, total trading days, and number of transactions are stated in the schedule below.

Maximum Price Minimum Price Closing Price Trading Days Number of Transactions

1,411।10 1,089।90 1,230।00 64 days 2,085

5. Problems and Challenges

During the review period, the financial institution experienced the following major challenges:

• Need for greater effectiveness in non-performing loan management and recovery.

• Increasing competition in the market.

• Fluctuations in members' business income.

• Skilled manpower management and employee retention.

• Information technology and cybersecurity risks.

6. Corporate Governance

The financial institution prioritizes and implements corporate governance in full compliance with directives issued by Nepal Rastra Bank, prevailing laws related to banks and financial institutions, the Companies Act, securities law, and other prevailing legal provisions. Under the Board of Directors, committees such as the Audit Committee, Risk Management Committee, Employee Service and Facilities Committee, and Anti-Money Laundering Monitoring Committee operate actively, while at the management level, the Asset-Liability Management Committee (ALCO) and Credit Recovery Committee have been formed and implemented. The institution is implementing necessary policies to enhance internal control systems, risk management, compliance, and transparency.

7. Declaration by the Chief Executive Officer Regarding Truth and Accuracy:

To the best of my knowledge and belief, the details, statistics, and information included in this report up to today's date are true, correct, and complete. I declare that no material facts or information that could mislead investors and stakeholders have been intentionally concealed.

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

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