मानुषी लघुवित्त वित्तीय संस्थाको प्रथम त्रैमासिक वित्तीय विवरण (२०८३/८४)Manushi Laghubitta Bittiya Sanstha: 1st Quarter Financial Results (FY 2083/84)
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
Unaudited Financial Result (Quarterly)
As at 1st Quarter (2083/06/31) of Fiscal Year 2083/84
Condensed Consolidated Statement of Financial Position
As on Quarter Ended 31st Aswin 2083
Amount in NPR
| Particular | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash and Cash equivalent | 121,805,037 | 163,352,797 |
| Statutory Balance and Due from Nepal Rastra Bank | 9,001,113 | 9,001,113 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loan and Advances to MFIs and Cooperatives | - | - |
| Loan and Advances to Customers | 1,608,826,984 | 1,543,396,000 |
| Investment Securities | 2,093,200 | 2,093,200 |
| Current Tax Assets | 12,950,380 | 12,898,513 |
| Investment Property | - | - |
| Property and Equipment | 20,164,117 | 3,467,845 |
| Goodwill and Intangible Assets | 92,225 | 171,108 |
| Right of Use Assets | 8,185,598 | 6,302,729 |
| Deferred Tax Assets | 4,307,979 | 6,086,670 |
| Other Assets | 50,356,166 | 49,772,620 |
| Total Assets | 1,837,782,799 | 1,796,542,596 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits From Customers | 1,282,427,190.00 | 1,241,927,590.00 |
| Borrowing | 334,401,750.00 | 357,365,500 |
| Current Tax Liabilities | 13,167,876 | 11,558,741 |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 82,683,896 | 64,427,422 |
| Lease Liabilities | 8,588,389 | 8,503,099 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 1,721,269,101 | 1,683,782,352 |
| Equity | ||
| Share Capital | 109,375,000 | 109,375,000 |
| Ratios as per NRB Directive | ||
| Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter | ||
| Capital Fund to RWA | - | - |
| Non Perfoming Loan (NPL) to total Loan | - | - |
| Total Loan Loss Provision to NPL | - | - |
| Cost of Fund - | - | 7.61 |
| Base Rate | - | - |
Statement of Distributable Profit or Loss
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particular Amount in NPR
Opening Retain Earning As on 2083.04.01 (49,750,546)
Net Profit or Loss as per Statement of Profit or Loss 3,224,346
1. Appropriation 741,600
a. General Reserve 644,869
b. Client Protection Fund 64,487
c. Corporate Social Responsibility Fund 32,243
Profit or (Loss) before Regulatory adjustment (47,267,799)
Regulatory Adjustment (597,946)
Transferred to Regulatory Reserve (597,946)
Total Distributable Profit or Loss as on quarter ended Aswin 2083 (46,669,853)
Notes to Interim Financial Statement:
1. The Interim Financial Statements have been prepared in accordance with Nepal Financial Reporting as issued by the Accounting Standard Board, Nepal and Carve out issued by ICAN.
2. Loan and advances are presented net of impairment charges and include accrued interest.
3. The Unaudited Financial Figures may Change if directed by Statutory Auditor/Supervisory Authorities
4. The Financial Statement has been updated in company's website :-https://www.manushilbs.com
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को अनुसूची १४ नियम २६ को उपनियम (१) संग सम्बन्धित आ.व. २०८३/८४ को प्रथम त्रैमासिक प्रतिवेदन (२०८३/०६/३१)
१. वित्तीय विवरण :
क. त्रैमासिक अवधिको वासलात, नाफा-नोक्सान हिसाब सम्बन्धी विवरणः यसैसाथ प्रकाशित गरिएको छ ।
ख. प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी (वार्षिकीकरण) मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रतिशेयर कूल सम्पत्तिको मूल्य तरलता अनुपात
११.७९ ८३.९७ १०६.२४ १६८०.२५ ११.११%
२. व्यवस्थापकीय विश्लेषण :
क. त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धी विवरणः त्रैमासिक अवधिमा संस्थाको प्रति शेयर आम्दानी सकारात्मक रहेको छ। कर्जा लगानी पछिल्लो त्रैमासको तुलनामा ३.९० % ले वृद्धि भएको छ भने बचत २.२६ % ले वृद्धि भएको छ। ऋणी सदस्य भने पछिल्लो त्रैमासको तुलनामा २.१९ % ले घटेको देखिन्छ। आगामी दिनहरुमा सदस्यहरुलाई उद्यम विकास कार्यक्रम अन्तर्गत व्यवसायिक सीप तालिम प्रदान गरी सदस्यहरुलाई उद्यमी बन्न उत्परित गरी ऋणी सदस्य विस्तारमा जोड दिइनेछ ।
ख. आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणत्मक विवरणः वित्तीय संस्थाले हाल १४ वटा जिल्लाहरुमा रहेका ३६ वटा शाखा कार्यालयहरु मार्फत ३५,७४१ जना सदस्यहरुबाट जम्मा रू. १,२८२,४२७,१९०.०० बचत संकलन गरेको छ भने १५,१६६ जना सदस्यहरुमा कृषि, व्यापार, साना तथा घरेलु उद्योग, सेवा व्यवसाय लगायत विभिन्न क्षेत्रहरूमा कर्जा प्रवाह गरी कुल रु. १,६०८,८२६,९८४ कर्जा लगानीमा रहिरहेको छ। बचत तथा कर्जा सुविधाका अतिरिक्त संस्थाले आफ्नो ग्राहक संरक्षण कार्यक्रम अन्तर्गत सदस्यहरूमा सुत्केरी सुविधा, उद्यम विकास तालिम तथा गोष्ठी, राहत वितरण आदी राहत वितरण आदी जस्ता कार्यक्रमहरु समेत गरिरहेको छ। संस्थाले आगामी दिनहरुमा पनि सदस्यहरुलाई प्रदान गर्दै आईरहेको सेवालाई निरन्तरता दिँदै वित्तीय पहुँच नपुगेका विपन्न तथा पिछडिएका समुदायहरुलाई लघुवित्त सेवा प्रदान गरी गरिबी तथा बेरोजगारीलाई न्यूनीकरण गर्न ठोस योगदान पुर्याउने र ग्राहकवर्गमा डिगो तथा ग्राहकमैत्री लघुवित्त सेवा
| Reserves | 53,808,551 | 53,135,790 |
| Total Equity | 116,513,698 | 112,760,245 |
| Total Liabilities and Equity | 1,837,782,799 | 1,796,542,596 |
Condensed Statement of Profit or Loss
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particulars Current Year Previous Year
This Quarter Upto this Quarter This Quarter Upto this Quarter (YTD)
| Interest Income | 55,866,050 | 55,866,050 | 52,188,510 | 52,188,510 |
| Interest Expense | 30,747,490 | 30,747,490 | 27,818,860 | 27,818,860 |
| Net Interest Income | 25,118,560 | 25,118,560 | 24,369,650 | 24,369,650 |
| Fees and Commission Income | 5,451,390 | 5,451,390 | 5,903,000 | 5,903,000 |
Fees and Commission Expense 0 0 - -
| Net Fee and Commission Income | 5,451,390 | 5,451,390 | 5,903,000 | 5,903,000 |
| Net Interest, Fee and Commission Income | 30,569,950 | 30,569,950 | 30,272,650 | 30,272,650 |
Net Trading Income 0 0 - -
| Other Operating Income | 1,563,240 | 1,563,240 | 3,417,820 | 3,417,820 |
| Total Operating Income | 32,133,190 | 32,133,190 | 33,690,470 | 33,690,470 |
| Impairment Charge/(reversal) for loans and Other Losses | (53,950) | (53,950) | 4,043,530 | 4,043,530 |
| Net Operating Income | 32,187,140 | 32,187,140 | 29,646,940 | 29,646,940 |
| Operating Expense | 27,580,931 | 27,580,931 | 23,519,587 | 23,519,587 |
| Personnel Expenses | 22,713,521 | 22,713,521 | 19,300,747 | 19,300,747 |
| Other Operating Expenses | 4,867,410 | 4,867,410 | 4,218,840 | 4,218,840 |
| Operating Profit | 4,606,209 | 4,606,209 | 6,127,353 | 6,127,353 |
| Non Operating Income | - | - | - | - |
| Non Operating Expenses | - | - | - | - |
| Profit before Income Tax | 4,606,209 | 4,606,209 | 6,127,353 | 6,127,353 |
| Income Tax Expenses | 1,381,863 | 1,381,863 | 1,836,325 | 1,836,325 |
| Current Tax | 1,381,863 | 1,381,863 | 1,836,325 | 1,836,325 |
Deferred Tax 0 - - -
Profit for the Year 3,224,346 3,224,346 4,291,028 4,291,028
Condensed Statement of Comprehensive Income
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particulars Current Year Previous Year
This Quarter Upto this Quarter This Quarter Upto this Quarter (YTD)
| Profit For the Period | 3,224,057 | 3,224,057 | 4,291,028 | 4,291,028 |
| Other Comprehensive Income | - | 429,251 | - | (3,060,709) |
Gain/Loss on Investment - 0 - 93,200
| Actuarial Gain/Loss on defined benefit plan | - | 613,216 | - | (4,332,499) |
| Income tax relating to above items | - | (183964.80) | - | 1,271,790 |
| Total Comprehensive Income for the period | - | 3,653,308 | - | 1,230,319 |
| Earning Per Share | - | - | - | - |
| Basic Earning Per Share | - | 11.79 | - | 15.69 |
| Diluted Earning Per Share | - | 11.79 | - | 15.69 |
प्रदान गर्न प्रतिवद्ध रहेको छ ।
ग. विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्वन्धी विश्लेषणात्मक विवरण: त्रैमासिक अवधिमा संस्थाको कर्जा विस्तारमा केहि सुधार आएको देखिन्छ । सदस्यहरुबाट कर्जाको मागमा वृद्धिसँगै संस्थाको कर्जा लगानी वृद्धिदर सकारात्मक रहेको देखिन्छ । तथापिऋत् रुपमा गठन भएका लघुवित्त संस्था विरुद्धको संघर्ष समिति तथा लघुवित्त संस्थाहरु विरुद्ध गलत अभिव्यक्तिहरु दिने, किस्ता नतिर्नका लागि ऋणीहरुलाई भड्काउने तथा दबाव दिने, ऋण/ब्याज मिनाहा हुन्छ भन्दै ऋणी सदस्यहरुमा झुठ्ठा प्रचारबाजी गरी भ्रमित गर्ने, कर्मचारीहरुलाई केन्द्र सञ्चालन तथा किस्ता असुली नगर्नका लागि धम्क्याउने तथा हातपात गर्ने जस्ता क्रियाकलापका कारण संस्थाको कारोबार र लघुवित्त क्षेत्रमा गम्भीर असर परेको देखिन्छ ।
३. कानुनी कारवाही सम्वन्धी विवरण :
क. त्रैमासिक अवधिमा वित्तीय संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको छैन र त्यस्तो कुनै सूचना समेत प्राप्त भएको पनि छैन ।
ख. वित्तीय संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्वन्धमा कुनै मुद्दा दायर गरेको वा भएको जानकारी प्राप्त भएको छैन ।
ग. कुनै संस्थापक वा संस्थापकले वा संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्वन्धमा कुनै मुद्दा दायर भएको जानकारी प्राप्त भएको छैन ।
४. वित्तीय संस्थाको शेयर कारोबार तथा प्रगतिको विश्लेषण :
क. धितोपत्र विनिमय बजारको खुला बजार कारोबारले यस वित्तीय संस्थाको शेयरको बजार मूल्य निर्धारण हुने हुँदा व्यवस्थापनको यस सम्वन्धमा कुनै टिप्पणी रहेको छैन ।
ख. यस त्रैमासको शेयर कारोबार सम्वन्धी विवरण:
अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या कुल शेयर कारोबार कित्ता
१,२२४ ९४९.१ ९९० ६१ ५८८ १८,२६६
५. समस्या तथा चुनौती :
लघुवित्त क्षेत्रमा अवैधानिक क्रियाकलाप गरिरहेको लघुवित्त विरुद्धको संघर्ष समितिले नेपालको लघुवित्त क्षेत्रमा गम्भीर प्रभाव पारिरहेकोमा यस वित्तीय संस्था पनि त्यसबाट अछूतो रहन सकेको छैन । लघुवित्त क्षेत्रमा देखिएको सदस्य/कर्जामा दोहोरोपना, बहु बैंकिङ्ग, तरलता संकट, बैंक तथा वित्तीय संस्थाहरुबाट उपलब्ध विपन्न वर्ग कर्जाको ब्याजदर अपेक्षाकृत रुपमा नघटेको, नियमनकारी निकायहरुबाट हुने नीतिगत परिवर्तनबाट सृजना हुन सक्ने असर आदि वित्तीय संस्थाको समस्या तथा चुनौतीहरु हुन् । वित्तीय संस्थामा रहेका दक्ष तथा अनुभवी जनशक्तिको उचित व्यवस्थापन गरी कर्मचारीहरुलाई समय सापेक्ष तालिम प्रदान गरिएको, समयानुकूल व्यवसायिक रणनीतिहरु तयार गरिएको तथा वित्तीय संस्थाको सेवामा विविधीकरण गरी वित्तीय संस्थाको समस्या तथा चुनौतीलाई समाधान गर्ने प्रयत्न गरिएको छ ।
६. संस्थागत सुशासन :
यस वित्तीय संस्था संस्थागत सुशासन कायम गर्न सदैव प्रतिवद्ध रहेको छ । संस्थागत सुशासनमा ध्यान दिदै संस्थाले अन्य विषयहरुका अतिरिक्त देहाय अनुसारका कदमहरुको समेत अवलम्बन गरेको छ ।
क. यस संस्थाको संचालक समिति, व्यवस्थापन, शेयरधनीहरु लगायत सम्पूर्ण सरोकारवालाहरुको हित संरक्षण तथा सम्वर्द्धन गर्न वित्तीय संस्था सदैव प्रतिवद्ध रहेको छ । नेपाल राष्ट्र बैंक तथा विद्यमान ऐन, कानून र अन्य नियमनकारी निकायहरुको निर्देशनको पालना गरी संस्थागत सुशासनको निरन्तर परिपालनाको लागि संचालक समितिले विभिन्न नीति, नियम तथा कार्यविधिहरु तर्जुमा गर्ने तथा आवश्यकता अनुसार संशोधन गर्ने गरेको र उक्त नीति तथा निर्देशनहरुलाई व्यवस्थापनले कार्यान्वयन गर्दै आइरहेको छ ।
ख. संस्थाले आफ्नो कारोबारलाई चुस्त, दुरुस्त राख्न तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन संचालक समिति तथा व्यवस्थापन तहमा लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति तथा अन्य आवश्यक समिति, उपसमितिहरुको गठन गरेको छ । उक्त समिति तथा उपसमितिहरुको नियमित रुपमा बैठक बसी कम गर्दा क्रममा देखिएका कमी कमजोरीहरुलाई सुधार गर्ने सन्दर्भमा व्यवस्थापनलाई आवश्यक निर्देशनहरु दिने गरेको छ ।
ग. केन्द्रीय कार्यालय तथा शाखा कार्यालयहरुको लेखा तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी तथा चुस्त दुरुस्त बनाई राख्न शाखाहरूमा त्रैमासिक रुपमा सुपरिवेक्षण तथा अर्धवार्षिक रुपमा आन्तरिक लेखापरीक्षण हुँदै आइरहेको छ । सुपरिवेक्षण तथा लेखापरीक्षणले औल्याएका कमी कमजोरीहरुलाई यथाशीघ्र सुधार गरिएको छ ।
७. सत्य तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :
आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Unaudited Financial Result (Quarterly)
As at 1st Quarter (2083/06/31) of Fiscal Year 2083/84
Condensed Consolidated Statement of Financial Position
As on Quarter Ended 31st Aswin 2083
Amount in NPR
| Particular | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash and Cash equivalent | 121,805,037 | 163,352,797 |
| Statutory Balance and Due from Nepal Rastra Bank | 9,001,113 | 9,001,113 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loan and Advances to MFIs and Cooperatives | - | - |
| Loan and Advances to Customers | 1,608,826,984 | 1,543,396,000 |
| Investment Securities | 2,093,200 | 2,093,200 |
| Current Tax Assets | 12,950,380 | 12,898,513 |
| Investment Property | - | - |
| Property and Equipment | 20,164,117 | 3,467,845 |
| Goodwill and Intangible Assets | 92,225 | 171,108 |
| Right of Use Assets | 8,185,598 | 6,302,729 |
| Deferred Tax Assets | 4,307,979 | 6,086,670 |
| Other Assets | 50,356,166 | 49,772,620 |
| Total Assets | 1,837,782,799 | 1,796,542,596 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits From Customers | 1,282,427,190.00 | 1,241,927,590.00 |
| Borrowing | 334,401,750.00 | 357,365,500 |
| Current Tax Liabilities | 13,167,876 | 11,558,741 |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 82,683,896 | 64,427,422 |
| Lease Liabilities | 8,588,389 | 8,503,099 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 1,721,269,101 | 1,683,782,352 |
| Equity | ||
| Share Capital | 109,375,000 | 109,375,000 |
| Ratios as per NRB Directive | ||
| Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter | ||
| Capital Fund to RWA | - | - |
| Non Perfoming Loan (NPL) to total Loan | - | - |
| Total Loan Loss Provision to NPL | - | - |
| Cost of Fund - | - | 7.61 |
| Base Rate | - | - |
Statement of Distributable Profit or Loss
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particular Amount in NPR
Opening Retain Earning As on 2083.04.01 (49,750,546)
Net Profit or Loss as per Statement of Profit or Loss 3,224,346
1. Appropriation 741,600
a. General Reserve 644,869
b. Client Protection Fund 64,487
c. Corporate Social Responsibility Fund 32,243
Profit or (Loss) before Regulatory adjustment (47,267,799)
Regulatory Adjustment (597,946)
Transferred to Regulatory Reserve (597,946)
Total Distributable Profit or Loss as on quarter ended Aswin 2083 (46,669,853)
Notes to Interim Financial Statement:
1. The Interim Financial Statements have been prepared in accordance with Nepal Financial Reporting as issued by the Accounting Standard Board, Nepal and Carve out issued by ICAN.
2. Loan and advances are presented net of impairment charges and include accrued interest.
3. The Unaudited Financial Figures may Change if directed by Statutory Auditor/Supervisory Authorities
4. The Financial Statement has been updated in company's website :-https://www.manushilbs.com
1st Quarter Report of F.Y. 2083/84 Related to Annexure 14 Rule 26 Sub-rule (1) of Securities Registration and Issue Regulations 2063
1. Financial Statement :
a. Quarterly Balance Sheet, Profit-Loss Account Details: Published herewith.
b. Key Financial Ratios :
Earnings Per Share (Annualized) P/E Ratio Net Worth Per Share Total Asset Value Per Share Liquidity Ratio
11.79 83.97 106.24 1680.25 11.11%
2. Management Analysis :
a. Details regarding major reasons for changes in institution's reserve, income, and liquidity during the quarterly period: Earnings per share of the institution remained positive during the quarter. Loan disbursement increased by 3.90 % compared to the previous quarter while savings increased by 2.26 %. The number of borrower members decreased by 2.19 % compared to the previous quarter. In the coming days, business skill training under enterprise development program will be provided to members to motivate them to become entrepreneurs and emphasis will be given on expanding borrower members.
b. Analytical statement of management regarding business plan for the upcoming period: The financial institution currently collects a total deposit of Rs. 1,282,427,190.00 from 35,741 members through 36 branch offices located across 14 districts, while total loan investment of Rs. 1,608,826,984 is maintained by floating loans to 15,166 members across various sectors including agriculture, trade, small and cottage industries, and service businesses. In addition to savings and loan facilities, the institution has also been conducting programs such as maternity facilities, enterprise development training and seminars, relief distribution, etc. under its client protection program. In the coming days, while continuing the services provided to members, the institution will make solid contributions to reducing poverty and unemployment by providing microfinance services to poor and backward communities lacking financial access, and sustainable and customer-friendly microfinance services to clients
| Reserves | 53,808,551 | 53,135,790 |
| Total Equity | 116,513,698 | 112,760,245 |
| Total Liabilities and Equity | 1,837,782,799 | 1,796,542,596 |
Condensed Statement of Profit or Loss
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particulars Current Year Previous Year
This Quarter Upto this Quarter This Quarter Upto this Quarter (YTD)
| Interest Income | 55,866,050 | 55,866,050 | 52,188,510 | 52,188,510 |
| Interest Expense | 30,747,490 | 30,747,490 | 27,818,860 | 27,818,860 |
| Net Interest Income | 25,118,560 | 25,118,560 | 24,369,650 | 24,369,650 |
| Fees and Commission Income | 5,451,390 | 5,451,390 | 5,903,000 | 5,903,000 |
Fees and Commission Expense 0 0 - -
| Net Fee and Commission Income | 5,451,390 | 5,451,390 | 5,903,000 | 5,903,000 |
| Net Interest, Fee and Commission Income | 30,569,950 | 30,569,950 | 30,272,650 | 30,272,650 |
Net Trading Income 0 0 - -
| Other Operating Income | 1,563,240 | 1,563,240 | 3,417,820 | 3,417,820 |
| Total Operating Income | 32,133,190 | 32,133,190 | 33,690,470 | 33,690,470 |
| Impairment Charge/(reversal) for loans and Other Losses | (53,950) | (53,950) | 4,043,530 | 4,043,530 |
| Net Operating Income | 32,187,140 | 32,187,140 | 29,646,940 | 29,646,940 |
| Operating Expense | 27,580,931 | 27,580,931 | 23,519,587 | 23,519,587 |
| Personnel Expenses | 22,713,521 | 22,713,521 | 19,300,747 | 19,300,747 |
| Other Operating Expenses | 4,867,410 | 4,867,410 | 4,218,840 | 4,218,840 |
| Operating Profit | 4,606,209 | 4,606,209 | 6,127,353 | 6,127,353 |
| Non Operating Income | - | - | - | - |
| Non Operating Expenses | - | - | - | - |
| Profit before Income Tax | 4,606,209 | 4,606,209 | 6,127,353 | 6,127,353 |
| Income Tax Expenses | 1,381,863 | 1,381,863 | 1,836,325 | 1,836,325 |
| Current Tax | 1,381,863 | 1,381,863 | 1,836,325 | 1,836,325 |
Deferred Tax 0 - - -
Profit for the Year 3,224,346 3,224,346 4,291,028 4,291,028
Condensed Statement of Comprehensive Income
For the Quarter Ended 31st Aswin 2083
Amount in NPR
Particulars Current Year Previous Year
This Quarter Upto this Quarter This Quarter Upto this Quarter (YTD)
| Profit For the Period | 3,224,057 | 3,224,057 | 4,291,028 | 4,291,028 |
| Other Comprehensive Income | - | 429,251 | - | (3,060,709) |
Gain/Loss on Investment - 0 - 93,200
| Actuarial Gain/Loss on defined benefit plan | - | 613,216 | - | (4,332,499) |
| Income tax relating to above items | - | (183964.80) | - | 1,271,790 |
| Total Comprehensive Income for the period | - | 3,653,308 | - | 1,230,319 |
| Earning Per Share | - | - | - | - |
| Basic Earning Per Share | - | 11.79 | - | 15.69 |
| Diluted Earning Per Share | - | 11.79 | - | 15.69 |
is committed to providing.
c. Analytical details of events, conditions, etc., that could have a material impact on the entity's inventory, profit, or cash flows based on past experience: During the quarterly period, some improvement is seen in the institution's loan expansion. As loan demand from members increases, the growth rate of the institution's loan investment appears positive. However, activities by illegally formed struggle committees against microfinance institutions, spreading false statements against microfinance institutions, instigating and pressuring borrowers not to pay installments, misleading borrower members by falsely propaganda that loans/interest will be waived, threatening employees not to operate center meetings or collect installments, and manhandling have seriously impacted the institution's business and the microfinance sector.
3. Details Regarding Legal Actions:
a. No lawsuit has been filed by or against the financial institution during the quarterly period, nor has any such information been received.
b. No information has been received regarding any lawsuit filed by or against the promoter or director of the financial institution for violation of prevalent rules or commission of a criminal offense.
c. No information has been received regarding any lawsuit filed against any promoter or promoter's director or director for committing a financial crime.
4. Analysis of Share Transaction and Progress of Financial Institution:
a. As the market price of this financial institution's share is determined by open market trading in the securities exchange market, the management has no comment in this regard.
b. Details regarding share transactions of this quarter:
Maximum Price Minimum Price Closing Price Total Days Traded Total Transactions Total Share Quantity Traded
1,224 949.1 990 61 588 18,266
5. Problems and Challenges:
The struggle committee against microfinance operating illegal activities in the microfinance sector is causing serious impacts on Nepal's microfinance sector, and this financial institution has also not been immune to it. Dual membership/loans in the microfinance sector, multiple banking, liquidity crisis, interest rates on deprived sector loans from banks and financial institutions not decreasing as expected, potential impacts arising from policy changes by regulatory bodies are the problems and challenges of the financial institution. Efforts have been made to address the problems and challenges by properly managing skilled and experienced manpower in the institution, providing timely training to employees, formulating business strategies suitable to the times, and diversifying the services of the financial institution.
6. Corporate Governance:
This financial institution is always committed to maintaining corporate governance. Paying attention to corporate governance, the institution has adopted the following steps in addition to other matters:
a. The financial institution is always committed to protecting and promoting the interests of all stakeholders, including the board of directors, management, and shareholders. The board of directors formulates and amends various policies, rules, and procedures as needed for the continuous compliance of corporate governance by following the guidelines of Nepal Rastra Bank and existing acts, laws, and other regulatory bodies, and the management has been implementing those policies and directives.
b. The institution has formed an Audit Committee, Risk Management Committee, Anti-Money Laundering Monitoring Committee, and other necessary committees and sub-committees at the board of directors and management levels to keep its business sleek and orderly and to make the internal control system effective. These committees and sub-committees meet regularly and provide necessary directives to the management regarding correcting the deficiencies observed during work.
c. Quarterly supervision and semi-annual internal audits are being conducted in branches to keep the accounting and internal control systems of the head office and branch offices effective, sleek, and orderly. The deficiencies pointed out by supervision and audit are rectified as soon as possible.
7. Declaration by the Chief Executive Officer Regarding Truthfulness and Accuracy:
I personally take responsibility for the correctness of the information and details mentioned in this report as of 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.