मानुषी लघुवित्तको आषाढ ३२, २०८२ को वित्तीय विवरण सार्वजनिकManushi Laghubitta's Financial Statements as of Ashad 32, 2082 Published

As per Directive No. 4(d) of the Integrated Directive, 2078, issued by Nepal Rastra Bank to 'D' class microfinance financial institutions, the Balance Sheet, Profit and Loss Account, Cash Flow Statement, Capital Fund, Risk Weighted Assets Statement, etc., for the fiscal year 2079/080, approved by the Seventh Annual General Meeting held on 2080/03/13, are published for public information.

Statement of Financial Position

As at 32 Ashad 2082 (16 July 2025)

Particulars Notes As at 32 Ashad 2082 As at 32 Ashad 2081

Assets

Placement with Bank and Financial Institutions 4.3 - -

Derivative Financial Instruments 4.4 - -

Other Trading Assets 4.5 - -

Loan and Advances to MFIs & Cooperatives 4.6 - -

Investment Property 4.10 - -

Liabilities

Due to Bank and Financial Institutions 4.15 - -

Due to Nepal Rastra Bank 4.16 - -

Derivative Financial Instrument 4.17 - -

Provisions 4.20 - -

Deferred Tax Liabilities 4.13 - -

Other Liabilities 4.21 32,313,641 30,406,329

Debt Securities Issued 4.22 - -

Subordinated Liabilities 4.23 - -

Total Liabilities 1,500,347,934 1,205,172,560

Equity

Share capital 4.24 109,375,000 109,375,000

Share premium - -

Statement of Profit or Loss

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Notes Current Year Previous Year

Fee and Commission Expense 4.30 - -

Operating Expense

Non Operating Income 4.37 - -

Non Operating Expense 4.38 - -

Profit attributable to:

Earnings per share

Statement of Distributable Profit or Loss

For the year ended 32 Ashad 2082 (16 July 2025)

(As per NRB Regulation)

Particulars Current Year Previous Year

Net profit or (loss) as per statement of profit or loss (36,075,790) (9,963,978)

Appropriations:

a. General reserve - -

b. Foreign Exchange Equalization Reserve - (132,563)

c. Capital redemption reserve - -

d. Corporate social responsibility fund - -

e. Employees' training fund (1,401,783) (766,955)

f. Client Protection Fund - -

g. Other - -

Profit or (loss) before regulatory adjustment (37,477,573) (10,863,541)

Regulatory adjustment :

a. Interest receivable (-)/previous accrued interest received (+) (1,818,002) 1,134,760

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 (+) - -

e. Deferred tax assets recognized (-)/reversal (+) (1,895,408) (481,857)

f. Goodwill recognized (-)/impairment of Goodwill (+) - -

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

h. Actuarial loss recognized (-)/reversal (+) (3,032,749) -

i. Other (+/-) - (65,240)

Bonus Shares Issued - -

Cash Dividend Paid - -

Total Distributable profit or (loss) as on year end date (65,153,606) (21,864,634)

Statement of Comprehensive Income

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Current Year Previous Year

Profit for the year (36,075,790) (9,963,978)

Other comprehensive income net of income tax

a) Items that will not be reclassified to profit or loss

Gains/(losses) from investments in equity instruments measured at fair value 93,200 -

Gains/(losses) on Revaluation - -

Actuarial gain/loss on defined benefit plans (4,332,499) -

Deferred Income tax relating to above items 1,271,790 -

Net other comprehensive income that will not be reclassified to profit or loss (2,967,509) -

b) Items that are or may be reclassified to profit or loss

Gains/(losses) on cash flow hedge - -

Exchange gains/(losses) (arising from translating financial assets of foreign operation) - -

Income tax relating to above items - -

Reclassify to profit or loss - -

Net comprehensive income that are or may be reclassified to profit or loss - -

Other Comprehensive income for the year net of income tax (2,967,509) -

Total Comprehensive income for the year (38,043,300) (9,963,978)

Statement of Cash flows

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Current Year Previous Year

CASH FLOWS FROM OPERATING ACTIVITIES

Dividend received - -

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank - -

Placement with bank and financial institutions - -

Other trading assets - -

Loan and advances to bank and financial institutions - -

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions - -

Provisions - -

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities (2,000,000) -

Receipts from sale of investment securities - -

Purchase of property, Plant and equipment (10,287,713) (10,826,614)

Receipt from the sale of property and equipment - -

Purchase of intangible assets - (84,750)

Receipt from the sale of intangible assets - -

Purchase of investment properties - -

Receipt from the sale of investment properties - -

Interest received - -

Dividend received - -

Net cash used in investing activities (12,287,713) (10,911,364)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities - -

Repayment of debt securities - -

Receipt from issue of subordinated liabilities - -

Repayment of subordinated liabilities - -

Receipt from issue of shares - -

Dividends paid - -

Interest paid - -

Effect of exchange rate fluctuations on cash and cash equivalents held - -

Closing Balance of Cash and cash equivalents 307,967,324 126,865,680

Capital Structure and Capital Adequacy

Tier 1 Capital and a breakdown of its components

S.N. Particulars Amount in NPR

a. Paid up Equity Share Capital 109,375,000

b. Proposed Bonus Shares -

c. Equity Share Premium -

d. Irredeemable Preference Shares -

e. Statutory General Reserves 18,834,972

f. Retained Earnings (65,153,606)

g. Other Free Reserve- Capital Adjustment Reserve -

Deductions

h. Less: Goodwill -

i. Less: Investment In excess of Limit -

j. Less: Investment in shares of companies with financial Interest -

k. Less: Fictitious Assets -

l. Less: Land & Building purchase for self-use without following NRB procedures -

m. Less: Credit provided to individuals prohibited by prevailing laws -

Ordinary Equity Tier 1 Capital 63,056,366

Tier 2 Capital and a breakdown of its components

a. General Loan Loss Provision 25,378,420

b. Additional Loan Loss Provision 335,621

c. Exchange Equalization Reserve 311,719

d. Investment Adjustment Reserve -

e. Other Reserves -

Supplementary (Tier-2) Capital 26,025,759

Total Qualifying Capital

a. Core Capital (Tier 1) 63,056,366

b. Supplementary Capital (Tier 2) 26,025,759

Total Qualifying Capital (Total Capital Fund) 89,082,125

Capital Adequacy Ratio

Capital Adequacy Ratio of the Institution as at 32 Ashad, 2082 (15 July, 2025) stood as:

S. Particulars Minimum Requirement Maintained Ratio (Current Year)

N.

A Total Tier 1 Capital to Total Risk Weighted Exposures 4.00 % 4.10 %

B Total Capital Fund (Tier 1 plus Tier 2) to Total Risk Weighted Exposure 8.00 % 5.79 %

Risk Weighted Exposure (RWE)

S. Description Weight Amount RWE

N.

A. On-Balance Sheet Items

1 Cash Balance 0 653,734 -

2 Gold (Tradable) 0 - -

3 NRB Balance 0 - -

4 Investment to Govt. Bond 0 - -

5 Investment to NRB Bond 0 - -

6 Loan against Own FD 0 - -

7 Loan against Govt. Securities 0 - -

8 Accrued interests on Govt. bond 0 - -

9 Investment to Youth Self-employment Fund 0 - -

10 Balance on domestic BFIs 20 307,312,590 61,462,518

11 Loan against other BFIs FD 20 - -

12 Foreign bank balance 20 - -

13 Money at call 20 - -

14 Loan against internationally rated Bank guarantee 20 - -

15 Investment to internationally rated Banks 20 - -

16 Inter-bank lending 20 - -

17 Investment on shares/debentures/bonds 100 2,093,200 2,093,200

18 Other investments 100 - -

21 Net interest receivables 100 - -

22 Net Non-Banking Asset 100 - -

23 Other assets (Except advance tax payment) 100 4,192,680 4,192,680

24 Real estate/ housing loans exceeding the limits 150 - -

Total On-Balance-sheet Items (A) 1,749,597,894 1,503,094,089

B. Off-Balance Sheet Items

1 Bills collection 0 - -

2 Forward foreign exchange contract 10 - -

3 L/C with maturity less than six months 20 - -

4 Guarantee against Int'l rated bank's counter 20 - -

5 L/C with maturity more than six months 50 - -

6 Bid bond, performance bond and underwriting 50 - -

7 Loan sale with repurchase agreement 50 - -

8 Advance payment guarantee 100 - -

9 Financial and other guarantee 100 - -

10 Irrevocable loan commitment 100 - -

11 Possible liabilities for income tax 100 - -

12 Possible liabilities including acceptance 100 - -

13 Rediscounted credits 100 - -

14 Unpaid portion of partly paid share investment 100 - -

15 Unpaid guarantee claims 200 - -

16 Claimed possible liabilities but not accepted 200 - -

Statement of Changes in Equity

Attributable to the equity holders of the Institution

Particulars Share Capital General Reserve Exchange Equalization Reserve Regulatory Reserve Actuarial Reserve Fair Value Reserve Retained Earning Client Protection Reserve Employee Training Reserve Institution Building Fund Other Assets Management Fund Organizational Development Fund CSR Fund Total

Balance as at Ashad End 2081 109,375,000 8,204,988 311,719 13,523,266 (1,971,857) - (23,091,240) 8,808,106 2,599,738 6,959,646 129,753 3,670,338 99,036 128,618,492

Adjustment/Restatement - - - - - - - - - - - - -

Actuarial Gain/Loss on Long Service Leave - - - - - - - - - - - - -

Other comprehensive income net of income tax - - - - - - - - - - - - -

Gains/(losses) from investments in equity instruments measured at fair value - - - - - 65,240 - - - - - - - 65,240

Gains/(losses) on revaluation - - - - - - - - - - - - -

Actuarial gain/loss on defined benefit plans - - - - (3,032,749) - - - - - - - - (3,032,749)

Gains/(losses) on cash flow hedge - - - - - - - - - - - - -

Exchange gains/(losses) (arising from translating financial assets of foreign operation) - - - - - - - - - - - - -

Income tax relating to above items - - - - - - - - - - - - -

Reclassify to profit or loss - - - - - - - - - - - - -

Transactions with owners directly recognized in equity

Right share issued - - - - - - - - - - - - -

Share based payments - - - - - - - - - - - - -

Dividends to equity holders - - - - - - - - - - - - -

Bonus shares issued - - - - - - - - - - - - -

Cash dividend paid - - - - - - - - - - - - -

Other - - - - - - - - - - - - -