मेरोमाइक्रोफाइनान्स लघुवित्तको चौथो त्रैमासिक अपरिष्कृत वित्तीय विवरणMero Microfinance: Q4 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
मेरोमाइक्रोफाइनान्स लघुवित्त वित्तीय संस्था लि
MEROMICROFINANCE LAGHUBITTA BITTIYA SANSTHA LTD
नेपाल राष्ट्र बैंकबाट 'घ' वर्गको इजाजतपत्र प्राप्त संस्था (राष्ट्रिय स्तरको कार्यक्षेत्र भएको)
Unaudited Financial Result (Quarterly)
As on Quarter Ended 32nd Ashad 2083
Unaudited Condensed Statement of Financial Position ( As per NFRS)
As on Quarter Ended 32nd Ashad 2083
Amount (NPR)
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash & Cash Equivalents | 4,924,169,636 | 143,169,996 |
| Statutory Balances and Due from Nepal Rastra Bank | 67,500,000 | 62,357,490 |
| Placement with Banks & Financial Institutions | - | - |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 15,328,357,410 | 14,794,208,440 |
| Investment Securities | 2,900,000 | 2,900,000 |
| Current Tax Assets | - | 37,328,314 |
| Investment Property | - | - |
| Property and Equipment | 143,228,463 | 117,391,643 |
| Goodwill and Intangible Assets | 962,681 | 794,355 |
| Deferred Tax Assets | 136,676,337 | 41,970,245 |
| Other Assets | 109,777,304 | 102,709,849 |
| Total Assets | 20,713,571,832 | 15,302,830,333 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 4,639,398,927 | 3,980,898,800 |
| Borrowings | 12,814,699,149 | 8,208,806,345 |
| Current Tax Liabilities | 30,628,179 | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 1,001,220,005 | 1,002,635,426 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 18,485,946,259 | 13,192,340,571 |
| Equity | ||
| Share Capital | 1,486,402,500 | 1,419,000,000 |
| Share Premium | - | - |
| Retained Earnings | 115,225,586 | 85,503,552 |
| Reserves | 625,997,487 | 605,986,209 |
| Total Equity | 2,227,625,573 | 2,110,489,761 |
| Total Liabilities and Equity | 20,713,571,832 | 15,302,830,333 |
Details about the Distributable Profit for the Quarter
Particulars Amount (NPR)
Net Profit for the period end 4th Quarter 2082/83 125,871,608
1. Appropriations
1.1 Profit required to be appropriated to: 30,209,186
a. General Reserve 25,174,322
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 1,258,716
e. Employee Training Fund -
f. Client Protection Fund 2,517,432
g. Other 1,258,716
1.2 Profit required to be transferred to Regulatory Reserve: (5,009,612)
a. Transfer to Regulatory Reserve (5,009,612)
b. Transfer from Regulatory Reserve -
Net Profit for the period end 4th Quarter 2082/83 available for distribution 100,672,034
Opening Retained Earnings as on 1st Shrawan 2082 85,503,552
Adjustment (+/-) -
Distribution:
Bonus shares issued 67,402,500
Cash Dividend Paid 3,547,500
Total Distributable profit or (loss) as on Quarter Ended 32nd Ashad 2083 115,225,586
Distributable Profit/loss per share 7.75
Annualised Distributable Profit/loss per share 7.75
Notes:
1. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) as per NRB Directive.
2. Recognition of interest income has been based upon Guidance Note on Interest Income Recognition, 2025 issued by NRB.
3. Impairment on credit exposures is measured at the higher of the ECL determined under NFRS 9, the NRB ECL-related guidelines, and the regulatory provision under Unified Directive No. 2 issued by NRB. For the current quarter, the impairment charge has been recognized based on the higher regulatory provision under the NRB Directive.
4. The Loans and Advance includes interest receivable & Staff Loans and are presented net of impairment loss.
5. Actuarial Valuation has been done on annual basis for Employee Benefit.
6. Personnel Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.
7. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
8. All Lease contracts have been accounted for as per NFRS 16. Accordingly, Right of Use Assets and Lease Liabilities have been recognised along with Right of Use Assets being depreciated on straight line basis and interest calculated on Lease Liabilities.
9. The above figures are subject to change as per the direction of Regulators and/or External Auditors.
10. Adjustment related to NFRS has been transferred to Regulatory Reserve.
11. The Detailed interim financial report has been published in our website.
Interest Rate
1. Deposit 7.5%-13.69%
2. Loan & Advance 9%-15%
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४ (नियम २६ को उपनियम १ सँग सम्बन्धित)
आ. व. २०८२/८३ को चौथो त्रैमासिक अवधिको विवरण
१. वित्तीय विवरणः
(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणः
MEROMICROFINANCE LAGHUBITTA BITTIYA SANSTHA LTD
Licensed 'D' Class Financial Institution from Nepal Rastra Bank (National Level Operating Area)
Unaudited Financial Result (Quarterly)
As on Quarter Ended 32nd Ashad 2083
Unaudited Condensed Statement of Financial Position ( As per NFRS)
As on Quarter Ended 32nd Ashad 2083
Amount (NPR)
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash & Cash Equivalents | 4,924,169,636 | 143,169,996 |
| Statutory Balances and Due from Nepal Rastra Bank | 67,500,000 | 62,357,490 |
| Placement with Banks & Financial Institutions | - | - |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 15,328,357,410 | 14,794,208,440 |
| Investment Securities | 2,900,000 | 2,900,000 |
| Current Tax Assets | - | 37,328,314 |
| Investment Property | - | - |
| Property and Equipment | 143,228,463 | 117,391,643 |
| Goodwill and Intangible Assets | 962,681 | 794,355 |
| Deferred Tax Assets | 136,676,337 | 41,970,245 |
| Other Assets | 109,777,304 | 102,709,849 |
| Total Assets | 20,713,571,832 | 15,302,830,333 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 4,639,398,927 | 3,980,898,800 |
| Borrowings | 12,814,699,149 | 8,208,806,345 |
| Current Tax Liabilities | 30,628,179 | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 1,001,220,005 | 1,002,635,426 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 18,485,946,259 | 13,192,340,571 |
| Equity | ||
| Share Capital | 1,486,402,500 | 1,419,000,000 |
| Share Premium | - | - |
| Retained Earnings | 115,225,586 | 85,503,552 |
| Reserves | 625,997,487 | 605,986,209 |
| Total Equity | 2,227,625,573 | 2,110,489,761 |
| Total Liabilities and Equity | 20,713,571,832 | 15,302,830,333 |
Details about the Distributable Profit for the Quarter
Particulars Amount (NPR)
Net Profit for the period end 4th Quarter 2082/83 125,871,608
1. Appropriations
1.1 Profit required to be appropriated to: 30,209,186
a. General Reserve 25,174,322
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 1,258,716
e. Employee Training Fund -
f. Client Protection Fund 2,517,432
g. Other 1,258,716
1.2 Profit required to be transferred to Regulatory Reserve: (5,009,612)
a. Transfer to Regulatory Reserve (5,009,612)
b. Transfer from Regulatory Reserve -
Net Profit for the period end 4th Quarter 2082/83 available for distribution 100,672,034
Opening Retained Earnings as on 1st Shrawan 2082 85,503,552
Adjustment (+/-) -
Distribution:
Bonus shares issued 67,402,500
Cash Dividend Paid 3,547,500
Total Distributable profit or (loss) as on Quarter Ended 32nd Ashad 2083 115,225,586
Distributable Profit/loss per share 7.75
Annualised Distributable Profit/loss per share 7.75
Notes:
1. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) as per NRB Directive.
2. Recognition of interest income has been based upon Guidance Note on Interest Income Recognition, 2025 issued by NRB.
3. Impairment on credit exposures is measured at the higher of the ECL determined under NFRS 9, the NRB ECL-related guidelines, and the regulatory provision under Unified Directive No. 2 issued by NRB. For the current quarter, the impairment charge has been recognized based on the higher regulatory provision under the NRB Directive.
4. The Loans and Advance includes interest receivable & Staff Loans and are presented net of impairment loss.
5. Actuarial Valuation has been done on annual basis for Employee Benefit.
6. Personnel Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.
7. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
8. All Lease contracts have been accounted for as per NFRS 16. Accordingly, Right of Use Assets and Lease Liabilities have been recognised along with Right of Use Assets being depreciated on straight line basis and interest calculated on Lease Liabilities.
9. The above figures are subject to change as per the direction of Regulators and/or External Auditors.
10. Adjustment related to NFRS has been transferred to Regulatory Reserve.
11. The Detailed interim financial report has been published in our website.
Interest Rate
1. Deposit 7.5%-13.69%
2. Loan & Advance 9%-15%
Schedule 14 of Securities Registration and Issue Regulations, 2073 (Related to Rule 26, Sub-rule 1)
Details of the Fourth Quarter Period of F.Y. 2082/83
1. Financial Statements:
(a) Details regarding Balance Sheet and Profit and Loss of the Quarterly Period: