मल्टिपर्पस फाइनान्सको चौथो त्रैमासिक अपरिष्कृत वित्तीय विवरणMultipurpose Finance: Q4 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 14, 2026
मल्टिपर्पस फाइनान्स लिमिटेड
Multipurpose Finance Ltd.
Unaudited Financial Results (Quarterly)
Condensed Statement of Financial Position (Quarterly)
As on Quarter Ended 32 Ashadh, 2083
Figures in NPR
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash and cash equivalent | 181,379,961.11 | 315,621,347.00 |
| Due from Nepal Rastra Bank | 179,585,559.80 | 145,101,135.00 |
| Placement with Bank and Financial Institutions | - | - |
| Derivative financial instruments | - | - |
| Other trading assets | - | - |
| Unaudited Financial Results (Quarterly) | - | - |
| Loans and advances to customers | 2,337,649,760.71 | 1,910,482,273.00 |
| Investment in securities | 1,530,195,051.40 | 1,306,025,412.00 |
| Current Tax Assets | 6,556,203.49 | 10,590,000.00 |
| Investment in subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment property | 52,233,313.00 | 16,388,313.00 |
| Property and equipment | 219,880,277.32 | 194,419,037.00 |
| Goodwill and Intangible Assets | 3,611,851.54 | 1,139,849.00 |
| Deferred tax assets | - | - |
| Other assets | 57,124,630.22 | 62,677,312.00 |
| Total Assets | 4,568,216,608.59 | 3,962,444,678.00 |
| Liabilities and Equity | ||
| Liabilities: | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative financial instruments | - | - |
| Deposit from customers | 3,759,057,903.94 | 3,172,739,555.00 |
| Borrowings | - | - |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred tax liabilities | 5,073,907.00 | 5,073,906.00 |
| Other liabilities | 61,131,175.84 | 42,078,499.00 |
| Debt securities issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,825,262,986.78 | 3,219,891,960.00 |
| Equity: | ||
| Share Capital | 610,200,000.00 | 610,200,000.00 |
| Share premium | 10,540,719.46 | 10,540,719.00 |
| Retained earning | 30,212,631.89 | 3,735,060.00 |
| Reserves | 92,000,270.46 | 118,076,939.00 |
| Total equity attributabe to equity holders | 742,953,621.81 | 742,552,718.00 |
| Non-controlling interests | - | - |
| Total equity | 742,953,621.81 | 742,552,718.00 |
| Total Equity & Liabilities | 4,568,216,608.59 | 3,962,444,678.00 |
Condensed Statement of Profit or Loss
For the Quarter Ended 32 Ashadh, 2083
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous year Corresponding This Quarter Previous year Corresponding Up to This Quarter (YTD)
| Interest Income | 76,413,148.97 | 263,972,647.05 | 58,813,676.96 | 253,159,874.00 |
| Interest Expense | 45,444,904.43 | 179,848,595.81 | 47,835,599.24 | 177,286,942.00 |
| Net interest income | 30,968,244.54 | 84,124,051.24 | 10,978,077.72 | 75,872,932.00 |
| Fees and Commission Income | 5,433,564.74 | 15,896,276.07 | 4,699,064.37 | 15,815,859.00 |
| Fees and Commission Expense | - | - | - | - |
| Net fee and Commission income | 5,433,564.74 | 15,896,276.07 | 4,699,064.37 | 15,815,859.00 |
| Net interest fee and commission income | 36,401,809.28 | 100,020,327.31 | 15,677,142.09 | 91,688,791.00 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 3,140,326.65 | 35,738,918.78 | 25,113,256.62 | 51,726,160.00 |
| Total Operating Income | 39,542,135.93 | 135,759,246.09 | 40,790,398.71 | 143,414,951.00 |
| Impairment charge/(reversal) for loans and other losses | -60,690,164.25 | -25,714,061.96 | 35,391,101.18 | 63,926,683.00 |
| Net Operating Income | 100,232,300.18 | 161,473,308.05 | 5,399,297.53 | 79,488,268.00 |
| Personnel Expense | 22,068,359.82 | 53,876,954.87 | 14,675,625.33 | 37,713,548.00 |
| Other Operating Expenses | 8,484,951.13 | 24,957,577.95 | 1,976,008.49 | 17,833,574.00 |
| Depreciation and amortisation | 6,164,019.77 | 11,518,416.37 | 4,512,628.21 | 8,781,225.00 |
| Operating Expenses | 36,717,330.72 | 90,352,949.19 | 21,164,262.03 | 64,328,347.00 |
| Net Operating Profit | 63,514,969.46 | 71,120,358.86 | -15,764,964.50 | 15,159,921.00 |
| Non Operating Income | - | - | 1,460,426.00 | 1,460,426.00 |
| Non Operating Expense | - | - | - | - |
| Profit Before Income tax | 63,514,969.46 | 71,120,358.86 | -14,304,538.50 | 16,620,347.00 |
| Income tax expense | 19,054,490.84 | 16,772,435.00 | -7,202,694.65 | 11,069,921.00 |
| Current tax | 19,054,490.84 | 16,772,435.00 | 1,792,455.35 | 11,069,921.00 |
| Deferred tax | - | - | -8,995,150.00 | -8,995,150.00 |
| Profit for the year | 44,460,478.62 | 54,347,923.86 | -7,101,843.85 | 14,545,576.00 |
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous year Corresponding This Quarter Previous year Corresponding Up to This Quarter (YTD)
| Profit for the period | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 14,545,576.00 |
| Other comprehensive income: | - | - | - | 38,541,725.00 |
| Total comprehensive income | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
| Basic Earning Per Share (Annualised) | 8.91 | 2.38 | ||
| Diluted Earning Per Share (Annualised) | 8.91 | 2.38 | ||
| Profit attributable to: | ||||
| Equity holders of the bank | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
| Non-controlling interests | - | - | - | - |
| Total | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Up to This Quarter (YTD)
Capital Fund to RWA 22.67% 16.44%
Non-Performing Loan (NPL) to Total Loan 3.30% 6.09%
Total Loan Loss Provision to Total NPL 123.69% 101.74%
Cost of Funds 4.59% 6.03%
Credit to Deposit Ratio 64.49% 63.67%
Base Rate 7.91% 9.50%
Interest Rate Spread 4.54% 4.58%
Notes to Financial Statement
1. Figures presented above may vary with the audited figures as per the instruction or requirement of the banking regulator and/or statutory auditor.
2. Above financial have been prepared in according with NRB Directive No 4 and applicable Nepal Financial Reporting Standard (NFRS) by applying certain carve-out in NFRS as issued by The institution of Nepal Chartered accountants of Nepal (ICAN).
3. Impairment on credit exposures has been recognized in accordance with Nepal Rastra Bank existing regulatory provisions outlined in the Unified Directives 2082, as these provisions resulted in a higher impairment amount compared to the Expected Credit Loss(ECL) calculated under Nepal Financial Reporting Standard (NFRS 9).
4. Interest Income on Loan & Advances has been recognized as per Guidance Note on Interest Income Recognition, 2025 issued by Nepal Rastra Bank.
5. Loans and advances are presented excluding staff loans and net of impairment charges.
6. Investments are recognized at their fair value i.e. after charging impairment charge or fair value gain as per their classification.
7. Personnel expenses includes provision for staff bonus which has been calculated as per provision of Bonus Act.
8. Figures are regrouped and reclassified wherever appropriate for fair presentation.
9. The detailed Interim report has been published in the Financial Institution website https://multipurposefinance.com
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को
नियम २६ को उपनियम (१) अनुसूची १४ सँग सम्बन्धित त्रैमासिक प्रतिवेदन ।
(आ.व. २०८२/८३ को चौथो त्रैमासिक विवरण)
१. वित्तीय विवरणः
क. त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणः
आर्थिक वर्ष २०८२/८३ को चौथो त्रैमासिक अवधिको अपरिष्कृत (Unaudited) वासलात तथा नाफा नोक्सान सम्बन्धी विवरण यहाँ साथै प्रकाशित गरिएको छ र यस वित्तीय संस्थाको वेबसाइट: https://multipurposefinance.com मा पनि राखिएको छ।
ख. प्रमुख वित्तीय अनुपातहरू:
प्रति शेयर नेटवर्थ १२१।७६
प्रति शेयर आम्दानी (वार्षिक) ८।९१
मूल्य आम्दानी अनुपात ६६।६१
तरलता अनुपात ४४।०८
प्रति शेयर कुल सम्पत्तिको मूल्य ७४८।६४
२. व्यवस्थापकीय विश्लेषणः
क. यस वित्तीय संस्थाको हालसम्मको समग्र व्यवसायिक तथा वित्तीय स्थिती व्यवस्थापनको योजना अनुरुप नै रहेको छ । यस वित्तीय संस्थाले व्यवसायको विकास र विस्तारका लागि नयाँ नयाँ योजना र कार्यक्रमको खोजी गर्ने क्रममा लगानीका क्षेत्रहरुको विस्तार, व्यवसायिक संजालको वृद्धि, विविधिकरण र गुणस्तरीय सेवा प्रदान गर्ने उद्देश्य लिई सोहि बमोजिम कार्य सम्पादन गर्दै आएको छ । यस समीक्षा अवधिमा बजारमा देखिएको तरलता अधिकताको कारण वित्तीय संस्थामा निक्षेप उत्साहजनक रुपले वृद्धि भएता पनि कर्जा मांग नहुँदा लगानी सन्तोषजनक रुपमा वृद्धि नभएको तर आउॅदो त्रैमासमा निक्षेप, कर्जा लगानी तथा असुली सन्तोषजनक भई यी सूचकहरु सुधार हुने व्यवस्थापनको अनुमान रहेको छ ।
ख. आगामी दिनहरुमा गुणस्तरीय सेवा वृद्धि गर्नुका साथै समय सापेक्ष व्यवसायिक योजनाको तर्जुमा तथा कार्यान्वयन गर्ने, लगानीका नयाँ क्षेत्रहरुको खोजी गर्ने, नयाँ शाखाहरुको स्थापना गर्ने र व्यवसायिक विविधीकरण तथा ग्राहकको चाहना बमोजिम आधुनिक बैंकिङ्ग तथा वित्तीय सेवा तथा सुविधाहरु उपलब्ध गराउने जस्ता कुराहरुमा वित्तीय संस्थाको व्यवस्थापन प्रतिवद्ध छ ।
ग. यस वित्तीय संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था समीक्षा अवधिमा नरहेको ।
३. कानूनी कारवाही सम्बन्धी विवरणः
क. यस त्रैमासिक अवधिमा वित्तीय संस्थाले कसैको विरुद्धमा कुनै मुद्दा दायर नगरेको र वित्तीय संस्था विरुद्ध मुद्दा दायर भएको कुनै पनि सूचना प्राप्त नभएको ।
ख. वित्तीय संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारीमा नआएको ।
ग. कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारीमा नरहेको ।
४. वित्तीय संस्थाको शेयर कारोवार सम्बन्धी विश्लेषणः
क. नेपाल स्टक एक्सचेन्ज लि. तथा धितोपत्र बोर्डको व्यवस्थाको अधिनमा रही कारोवार रहेको ।
ख. यस अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य कारोवार भएको कुल दिन तथा कारोबार संख्या (नेपाल स्टक एक्सचेन्ज लि. को वेबसाइट अनुसार):
अधिकतम मूल्य ६९३ कारोवार भएको कुल दिन ६४
न्यूनतम मूल्य ५८५ कारोबार संख्या ७१०२
अन्तिम मूल्य ५९४ कारोवार भएको कित्ता संख्या १३०१४४२
५. समस्या तथा चुनौतिः
वित्तीय क्षेत्रमा भएको बढदो प्रतिस्पर्थी र अर्थतन्त्रमा आएको संकुचनको कारण कर्जा मागमा कमी आई सम्पूर्ण आर्थिक कारोवारहरु मन्द रहेको । साथै, लगानी योग्य उत्पादनशील क्षेत्रको अभाव, दक्ष जनशक्तिको व्यवस्थापन, न्यून आर्थिक वृद्धिदर, घरजग्गाको कारोवारमा आएको मन्दी आदिबाट श्रृजना हुनसक्ने जोखिमलाई कम्पनीले समस्या तथा चुनौतीको रुपमा लिएको छ । काबु भन्दा बाहिरका परिस्थिती बाहेक उपरोक्त्त चुनौति तथा समस्या समाधान गर्न आन्तरिक नियन्त्रण प्रणालीलाई चुस्त दुरुस्त गरी ग्राहकमुखी सेवा प्रदान गर्ने तथा दक्ष जनशक्ति व्यवस्थापन गर्ने रणनीति कम्पनीले लिएको छ ।
६. संस्थागत सुशासनः
यस वित्तीय संस्थाले संस्थागत सुशासन सम्बन्धी नेपाल राष्ट्र बैंक लगायत सम्बन्धित नियमनकारी निकायहरूबाट प्राप्त मार्ग निर्देशनहरू उच्च प्राथमिकताका साथ पालना गर्दै आएको छ । वित्तीय संस्थाको सुशासन अभिवृद्धि एवं वित्तीय संस्थाले गर्ने कार्यहरु पारदर्शी एवं नियम संगत गर्नका लागि सञ्चालक समिति, लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण निवारण सम्बन्धी समिति र कर्मचारी व्यवस्थापन तथा सेवा सुविधा समिति क्रियाशील रहेको छ । आन्तरिक नियन्त्रण प्रणालीलाई व्यवस्थित गर्न आन्तरिक लेखापरीक्षक नियुक्त गरिएको र आन्तरिक लेखापरीक्षण गरी लेखापरीक्षकले दिएको सुझाव तथा सल्लाहहरु व्यवस्थापन मार्फत कार्यान्वयन तथा समीक्षा गर्न लेखापरीक्षण समिति क्रियाशील रहेको छ । वित्तीय संस्थाको कारोवारलाई व्यवस्थित गर्न आन्तरिक नीति, नियम तथा निर्देशनहरु तर्जुमा गरी लागु गरिएको छ ।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषणः
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।
Multipurpose Finance Ltd.
Unaudited Financial Results (Quarterly)
Condensed Statement of Financial Position (Quarterly)
As on Quarter Ended 32 Ashadh, 2083
Figures in NPR
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash and cash equivalent | 181,379,961.11 | 315,621,347.00 |
| Due from Nepal Rastra Bank | 179,585,559.80 | 145,101,135.00 |
| Placement with Bank and Financial Institutions | - | - |
| Derivative financial instruments | - | - |
| Other trading assets | - | - |
| Unaudited Financial Results (Quarterly) | - | - |
| Loans and advances to customers | 2,337,649,760.71 | 1,910,482,273.00 |
| Investment in securities | 1,530,195,051.40 | 1,306,025,412.00 |
| Current Tax Assets | 6,556,203.49 | 10,590,000.00 |
| Investment in subsidiaries | - | - |
| Investment in Associates | - | - |
| Investment property | 52,233,313.00 | 16,388,313.00 |
| Property and equipment | 219,880,277.32 | 194,419,037.00 |
| Goodwill and Intangible Assets | 3,611,851.54 | 1,139,849.00 |
| Deferred tax assets | - | - |
| Other assets | 57,124,630.22 | 62,677,312.00 |
| Total Assets | 4,568,216,608.59 | 3,962,444,678.00 |
| Liabilities and Equity | ||
| Liabilities: | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative financial instruments | - | - |
| Deposit from customers | 3,759,057,903.94 | 3,172,739,555.00 |
| Borrowings | - | - |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred tax liabilities | 5,073,907.00 | 5,073,906.00 |
| Other liabilities | 61,131,175.84 | 42,078,499.00 |
| Debt securities issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,825,262,986.78 | 3,219,891,960.00 |
| Equity: | ||
| Share Capital | 610,200,000.00 | 610,200,000.00 |
| Share premium | 10,540,719.46 | 10,540,719.00 |
| Retained earning | 30,212,631.89 | 3,735,060.00 |
| Reserves | 92,000,270.46 | 118,076,939.00 |
| Total equity attributabe to equity holders | 742,953,621.81 | 742,552,718.00 |
| Non-controlling interests | - | - |
| Total equity | 742,953,621.81 | 742,552,718.00 |
| Total Equity & Liabilities | 4,568,216,608.59 | 3,962,444,678.00 |
Condensed Statement of Profit or Loss
For the Quarter Ended 32 Ashadh, 2083
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous year Corresponding This Quarter Previous year Corresponding Up to This Quarter (YTD)
| Interest Income | 76,413,148.97 | 263,972,647.05 | 58,813,676.96 | 253,159,874.00 |
| Interest Expense | 45,444,904.43 | 179,848,595.81 | 47,835,599.24 | 177,286,942.00 |
| Net interest income | 30,968,244.54 | 84,124,051.24 | 10,978,077.72 | 75,872,932.00 |
| Fees and Commission Income | 5,433,564.74 | 15,896,276.07 | 4,699,064.37 | 15,815,859.00 |
| Fees and Commission Expense | - | - | - | - |
| Net fee and Commission income | 5,433,564.74 | 15,896,276.07 | 4,699,064.37 | 15,815,859.00 |
| Net interest fee and commission income | 36,401,809.28 | 100,020,327.31 | 15,677,142.09 | 91,688,791.00 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 3,140,326.65 | 35,738,918.78 | 25,113,256.62 | 51,726,160.00 |
| Total Operating Income | 39,542,135.93 | 135,759,246.09 | 40,790,398.71 | 143,414,951.00 |
| Impairment charge/(reversal) for loans and other losses | -60,690,164.25 | -25,714,061.96 | 35,391,101.18 | 63,926,683.00 |
| Net Operating Income | 100,232,300.18 | 161,473,308.05 | 5,399,297.53 | 79,488,268.00 |
| Personnel Expense | 22,068,359.82 | 53,876,954.87 | 14,675,625.33 | 37,713,548.00 |
| Other Operating Expenses | 8,484,951.13 | 24,957,577.95 | 1,976,008.49 | 17,833,574.00 |
| Depreciation and amortisation | 6,164,019.77 | 11,518,416.37 | 4,512,628.21 | 8,781,225.00 |
| Operating Expenses | 36,717,330.72 | 90,352,949.19 | 21,164,262.03 | 64,328,347.00 |
| Net Operating Profit | 63,514,969.46 | 71,120,358.86 | -15,764,964.50 | 15,159,921.00 |
| Non Operating Income | - | - | 1,460,426.00 | 1,460,426.00 |
| Non Operating Expense | - | - | - | - |
| Profit Before Income tax | 63,514,969.46 | 71,120,358.86 | -14,304,538.50 | 16,620,347.00 |
| Income tax expense | 19,054,490.84 | 16,772,435.00 | -7,202,694.65 | 11,069,921.00 |
| Current tax | 19,054,490.84 | 16,772,435.00 | 1,792,455.35 | 11,069,921.00 |
| Deferred tax | - | - | -8,995,150.00 | -8,995,150.00 |
| Profit for the year | 44,460,478.62 | 54,347,923.86 | -7,101,843.85 | 14,545,576.00 |
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous year Corresponding This Quarter Previous year Corresponding Up to This Quarter (YTD)
| Profit for the period | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 14,545,576.00 |
| Other comprehensive income: | - | - | - | 38,541,725.00 |
| Total comprehensive income | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
| Basic Earning Per Share (Annualised) | 8.91 | 2.38 | ||
| Diluted Earning Per Share (Annualised) | 8.91 | 2.38 | ||
| Profit attributable to: | ||||
| Equity holders of the bank | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
| Non-controlling interests | - | - | - | - |
| Total | 49,024,151.28 | 54,347,923.86 | -7,101,843.85 | 53,087,301.00 |
Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Up to This Quarter (YTD)
Capital Fund to RWA 22.67% 16.44%
Non-Performing Loan (NPL) to Total Loan 3.30% 6.09%
Total Loan Loss Provision to Total NPL 123.69% 101.74%
Cost of Funds 4.59% 6.03%
Credit to Deposit Ratio 64.49% 63.67%
Base Rate 7.91% 9.50%
Interest Rate Spread 4.54% 4.58%
Notes to Financial Statement
1. Figures presented above may vary with the audited figures as per the instruction or requirement of the banking regulator and/or statutory auditor.
2. Above financial have been prepared in according with NRB Directive No 4 and applicable Nepal Financial Reporting Standard (NFRS) by applying certain carve-out in NFRS as issued by The institution of Nepal Chartered accountants of Nepal (ICAN).
3. Impairment on credit exposures has been recognized in accordance with Nepal Rastra Bank existing regulatory provisions outlined in the Unified Directives 2082, as these provisions resulted in a higher impairment amount compared to the Expected Credit Loss(ECL) calculated under Nepal Financial Reporting Standard (NFRS 9).
4. Interest Income on Loan & Advances has been recognized as per Guidance Note on Interest Income Recognition, 2025 issued by Nepal Rastra Bank.
5. Loans and advances are presented excluding staff loans and net of impairment charges.
6. Investments are recognized at their fair value i.e. after charging impairment charge or fair value gain as per their classification.
7. Personnel expenses includes provision for staff bonus which has been calculated as per provision of Bonus Act.
8. Figures are regrouped and reclassified wherever appropriate for fair presentation.
9. The detailed Interim report has been published in the Financial Institution website https://multipurposefinance.com
Securities Registration and Issuance Regulation, 2073
Quarterly Report Related to Schedule 14 of Rule 26 (1)
(Fourth Quarter Report of F.Y. 2082/83)
1. Financial Statements:
a. Statement of Financial Position and Profit and Loss of Quarterly Period:
The unaudited Balance Sheet and Profit and Loss statement of the fourth quarter of the Fiscal Year 2082/83 are published herewith and also published on the financial institution's website: https://multipurposefinance.com.
b. Key Financial Ratios:
Net Worth Per Share: 121।76
Earnings Per Share (Annualized): 8।91
Price Earnings Ratio: 66।61
Liquidity Ratio: 44।08
Total Assets Value Per Share: 748।64
2. Management Analysis:
a. The overall business and financial status of this financial institution till now remains in line with the management's plan. In the process of exploring new plans and programs for business growth and expansion, the financial institution has been operating with the objective of expanding investment areas, increasing business network, diversification, and providing quality service. During this review period, due to excess liquidity observed in the market, although deposits in the financial institution grew encouragingly, loan investment did not grow satisfactorily due to lack of credit demand; however, management estimates that these indicators will improve in the upcoming quarter with satisfactory growth in deposits, loan investment, and recovery.
b. In the coming days, the management of the financial institution is committed to improving quality service, formulating and implementing timely business plans, exploring new areas of investment, establishing new branches, business diversification, and providing modern banking and financial services and facilities as per customer requirements.
c. There were no incidents or situations during the review period that could have a material impact on the financial institution's reserve, profit, or cash flow.
3. Details Regarding Legal Proceedings:
a. During this quarter, no case was filed by the financial institution against anyone, and no information was received regarding any case filed against the financial institution.
b. No information has been received regarding any case filed against any promoter or director of the financial institution for disobeying prevailing regulations or committing a criminal offence.
c. No case has been filed against any promoter or director for committing any economic offence.
4. Analysis of Financial Institution's Share Transactions:
a. Transactions were conducted under the regulations of Nepal Stock Exchange Ltd. and Securities Board of Nepal.
b. Maximum, minimum, closing price of shares, total trading days, and number of transactions during this period (according to the website of Nepal Stock Exchange Ltd.):
Maximum Price: 693 Total Trading Days: 64
Minimum Price: 585 Number of Transactions: 7102
Closing Price: 594 Traded Number of Shares: 1301442
5. Problems and Challenges:
Due to increasing competition in the financial sector and economic contraction, credit demand has decreased and overall economic activities have remained sluggish. In addition, the company considers the lack of investable productive sectors, management of skilled human resources, low economic growth rate, slowdown in real estate business, etc., as problems and challenges. Except for circumstances beyond control, to resolve the aforementioned challenges and problems, the company has adopted a strategy to streamline the internal control system, provide customer-centric service, and manage skilled human resources.
6. Corporate Governance:
This financial institution has been complying with the guidelines received from Nepal Rastra Bank and related regulatory bodies regarding corporate governance with high priority. To enhance corporate governance and to ensure that the institution's operations are transparent and compliant with regulations, the Board of Directors, Audit Committee, Risk Management Committee, Anti-Money Laundering Committee, and Employee Management and Service Facilities Committee are actively functioning. To systematize the internal control system, an internal auditor has been appointed, and the Audit Committee is actively functioning to review and implement suggestions and advice provided by the internal auditor through management. Internal policies, rules, and guidelines have been formulated and implemented to regularize the financial institution's business operations.
7. Declaration by the Chief Executive Regarding Truth and Accuracy:
I personally take responsibility for the accuracy of the information and details mentioned in this report up to 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.