नेपाल इन्फ्रास्ट्रक्चर बैंकको प्रथम त्रैमासिक वित्तीय विवरणNepal Infrastructure Bank Q1 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on October 27, 2026
Unaudited Financial Results (Quarterly)
1st Quarter ended of Fiscal Year 2083/84
NPR. in '000'
Statement of Financial Position
This Quarter Ending Previous Quarter Ending Corresponding Previous Quarter Ending
| Assets | |||
| Cash and Cash Equivalent | 28,790 | 46,772 | 47,823 |
| Due from NRB | 1,883,886 | 755,440 | 162,277 |
| Placements with BFIs | 2,350,000 | 2,900,000 | 5,060,000 |
| Loan and Advances | 34,174,796 | 31,424,211 | 26,184,367 |
| Investments Securities | 5,811,264 | 6,642,033 | 10,451,643 |
| Investment in Subsidiaries and Associates | - | - | - |
| Property and Equipment | 49,021 | 53,432 | 54,947 |
| Goodwill and intangible Assets | 562 | 584 | 494 |
| Other Assets | 25,361 | 24,571 | 49,478 |
| Total Assets | 44,323,680 | 41,847,043 | 42,011,029 |
| Capital and Liabilities | |||
| Paid up Capital | 21,600,000 | 21,600,000 | 21,600,000 |
| Reserves and surplus | 2,673,607 | 3,719,177 | 4,312,600 |
| Deposits | 12,045,179 | 7,839,126 | 7,819,665 |
| Borrowings | - | - | - |
| Bond and Debenture | 7,270,467 | 7,269,658 | 7,267,096 |
| Other liabilities and provisions | 734,427 | 1,419,082 | 1,011,668 |
| Total Capital and Liabilities | 44,323,680 | 41,847,043 | 42,011,029 |
Statement of Profit or Loss
Up to This Quarter Up to Previous Quarter Up to Corresponding Previous Year Quarter
| Interest income | 597,411 | 2,424,515 | 621,865 |
| Interest expense | 253,146 | 977,333 | 248,771 |
| Net interest income | 344,265 | 1,447,182 | 373,094 |
| Fee and commission income | 20,216 | 58,119 | 12,753 |
| Fee and commission expense | 29 | 66 | 13 |
| Net fee and commission income | 20,187 | 58,053 | 12,740 |
| Other operating income | - | - | - |
| Total operating income | 364,452 | 1,505,235 | 385,834 |
| Impairment charge/(reversal) for loans and other losses | 38,716 | (212,770) | 12,272 |
| Net operating income | 325,735 | 1,718,005 | 373,562 |
| Personnel expenses | 44,381 | 230,845 | 52,193 |
| Other operating expenses | 41,221 | 69,752 | 23,054 |
| Operating profit | 240,134 | 1,417,408 | 298,315 |
| Non-operating income/expense | 103 | 367 | 55 |
| Profit before tax | 240,237 | 1,417,775 | 298,370 |
| Income tax | 73,740 | 429,708 | 89,830 |
| Profit /(loss) for the period | 166,496 | 988,067 | 208,540 |
| Other comprehensive income | (75,215) | (69,787) | (61,282) |
| Total comprehensive income | 91,281 | 918,280 | 147,258 |
| Distributable Profit | |||
| Net profit/(loss) as per profit or loss | 166,496 | 988,067 | 208,540 |
| Add/Less: Regulatory adjustment as per NRB Directive | (74,375) | (75,389) | (33,125) |
| Free profit/(loss) after regulatory adjustments | 92,121 | 912,678 | 175,415 |
Ratios
Capital fund to RWA 60.28% 67.15% 76.21%
Tier 1 Capital to RWA 59.43% 66.30% 75.40%
CET 1 Capital to RWA 59.43% 66.30% 75.40%
Non-performing loan (NPL) to Total loan (As per NRB Directive) 0.035% 0.001% 0.00%
Total loan loss provision to Total NPL (As per NRB Directive) - - -
Cost of Funds 5.91% 6.46% 6.34%
Credit to Deposit Ratio (As per NRB Directive) 77.85% 79.92% 67.09%
| Base Rate | 6.36 | 6.77 | 6.80 |
| Basic Earnings Per Share | 3.08 | 4.57 | 3.86 |
| Diluted Earnings Per Share | 3.08 | 4.57 | 3.86 |
Return on Equity 2.69% 3.87% 3.22%
Return on Assets 1.55% 2.37% 1.99%
Notes
1. The Bank has approved Loan amounting NPR. 70.36 billion as of Ashwin end, 2083 and the drawdown of the loan shall be as per progress of projects.
2. Average Base Rate for last three months is 6.64%.
3. Non-Performing loan (NPL) as on Ashwin end 2083 is NPR. 12,151,389.98 which is 0.035% of total loan if three digits after decimal is considered.
4. The Financial Statement has been prepared in accordance with the Interim Financial Reporting Format provided in NRB Direction no. 04, NFRS 9- Expected Credit Loss Related Guidelines, 2024, Interest Recognition Guidelines 2025 and the principles and policies adopted by the Bank in accordance with NFRS. Further the Bank has measured impairment loss on Loans and Advances as per norms prescribed by Nepal Rastra Bank for loan loss provision provided in NRB Direction no. 02, being higher of amount prescribed by Nepal Rastra Bank for loan loss provision and the amount determined as per NFRS 9.
5. Previous period figures have been regrouped/rearranged/restated wherever necessary.
6. The above figures are subject to change as per the direction of the Regulator/ External auditor.
7. The Financial Results has been published in the Bank's website- www.nifrabank.com.
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७५ को अनुसूची १४ बमोजिमको विवरण
(नियम २६ को उपनियम १ सँग सम्बन्धित)
१. वित्तीय विवरण
क) बैंकको आ.व. २०८३/८४ को पहिलो त्रैमासको वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरू
| प्रति शेयर आम्दानी (रू) | ३.०८ | २०५.२० |
| मूल्य आम्दानी अनुपात | ७९.९५ | ६१.४७ |
| प्रति शेयर नेटवर्थ (रू) | ११२.३८ | १.५५ |
| इक्विटीमा प्रतिफल (%) | २.६९ | ५.९३ |
२. व्यवस्थापकीय विश्लेषण
क) समीक्षा अवधिमा बैंकले स्वीकृत गरेको परियोजनाहरूमा आवधिक अनुगमन गर्दै थप कर्जा प्रवाह गर्ने क्रम जारी राखेको छ । साथै थप परियोजनाहरू पनि विश्लेषणका अवस्थामा रहेका छन् ।
ख) बैंकले नीजि-सार्वजनिक साझेदारी अन्तर्गत निर्माण गर्ने सम्भाव्यता रहेको शहरी पूर्वाधार, औद्योगिक पूर्वाधार र ऊर्जा व्यापार परियोजनामा SPV model मा लगानी गर्न सरोकारवालासँगको छलफल र अध्ययनको कार्य जारि राखेका छ।
३. कानूनी कारवाही सम्बन्धी विवरण
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्था विरुद्ध कुनै मुद्दा दायर भएको भए ।
- हालसम्म बैंक विरुद्ध कुनै मुद्दा दायर नभएको ।
ख) संगठित संस्थाको संस्थापक वा संचालकले संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा दायर मुद्दा ।
- यस सम्बन्धी बैंकमा कुनै जानकारी प्राप्त नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए ।
- यस सम्बन्धी बैंकमा कुनै जानकारी प्राप्त नभएको ।
४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण
समीक्षा अवधिमा शेयरको अधिकतम, न्यूनतम र अन्तिम मूल्य, कुल कारोबार भएको दिन र कुल कारोबार भएको संख्या र शेयर विवरण देहाय बमोजिम रहेको छ ।
अधिकतम मूल्य (रू.) २६७।५० कुल कारोबार दिन ६१
| न्यूनतम मूल्य (रू.) | २२९।९० | २१,५५१ |
| असोज मसान्तको अन्तिम मूल्य (रू.) | २४६।५० | ३,७२९,७९३ |
५. समस्या तथा चुनौती
क) आन्तरिक समस्या तथा चुनौती
- बैंकको सम्पत्ति तथा दायित्वको बेमेलका कारण उत्पन्न हुने जोखिमको व्यवस्थापन ।
- बजारको ब्याजदरमा हुने उतार चढाव का कारण खुद व्याज आम्दानीमा आउने कमीको व्यवस्थापन ।
ख) बाह्य समस्या र चुनौती
- इन्धनको मूल्यमा अत्यधिक वृद्धि र कच्चा पदार्थको अभाव तथा अस्वाभाविक मूल्य वृद्धि ।
- अन्तर्राष्ट्रिय राजनीतिक अस्थिरता तथा व्यवसायीहरूको आत्मविश्वासमा ह्रास ।
- अर्थतन्त्रमा आएको सुस्तताको कारण पर्याप्त संख्यामा थप परियोजनाहरूका अवसरहरू नहुनु ।
- नयाँ परियोजनाहरूको लगानीमा बैंक तथा वित्तीय संस्थाहरू बीच तीव्र प्रतिस्पर्धा ।
ग) रणनीति
- नेपाल सरकारको विभिन्न निकायहरूसँग समन्वय गरी नीतिगत तथा प्रक्रियागत व्यवस्था गर्ने ।
- ऋण उपकरण र निक्षेप मार्फत स्रोत संकलन ।
- पूर्वाधारको सार्वजनिक र निजी परियोजनाहरूमा गरिने कर्जा लगानीमा विविधिकरण ।
- आयआर्जन गर्ने नयाँ क्षेत्रहरू विस्तार तथा विविधिकरण ।
- प्रदेश र स्थानीय सरकार सहितको संलग्नतामा पूर्वाधारको परियोजनाहरूको पहिचान गर्दै सोमा निजि क्षेत्रको लगानी प्रवर्द्धन गर्ने ।
- समग्र जोखिम व्यवस्थापनको आधारभूत पक्षहरूलाई सवलीकरण गर्ने ।
६. संस्थागत सुशासन
• बैंक तथा वित्तीय संस्था सम्बन्धि ऐन, २०७३, नेपाल राष्ट्र बैंकद्वारा जारी गरिएका निर्देशन तथा परिपत्रहरूको पूर्ण रूपमा पालना गरिएको छ । संस्थागत सुशासनलाई सदैव उच्च प्राथमिकतामा राख्दै आएको र संस्थागत सुशासन सम्बन्धी निर्देशन तथा परिपत्रहरूको अक्षरशः पालना गरिएको छ ।
• आन्तरिक नियन्त्रण प्रणाली व्यवस्थित गर्न लेखापरीक्षण समिति (Audit Committee), जोखिम व्यवस्थापन समिति (Risk Management Committee) र सम्पत्ति शुद्धीकरण निवारण समिति (Money Laundering Prevention Committee) गठन गरिएको छ। साथै, नेपाल राष्ट्र बैंक, बाह्य तथा आन्तरिक लेखापरीक्षकबाट दिइएका सुझाव तथा निर्देशनहरूलाई कार्यान्वयन गराउनुका साथै आन्तरिक नियन्त्रण प्रणालीलाई अझ सुदृढ बनाउँदै लगिएको छ।
• कारोबारलाई छिटो, छरितो, चुस्त तथा वैज्ञानिक बनाउन तथा अन्य आवश्यक रणनीति तय गर्न व्यवस्थापन समिति (MANCOM), सम्पत्ति/दायित्व व्यवस्थापन समिति (ALCO) र व्यवस्थापन स्तरको कर्जा समिति (Management Credit Committee) लगायतका विभिन्न समितिहरू क्रियासिल रहेका छन् ।
• नियामक निकायहरूबाट प्राप्त हुन निर्देशन, नेपाल राष्ट्र बैंकको स्थलगत निरीक्षण प्रतिवेदन, आन्तरिक तथा बाह्य लेखापरीक्षण प्रतिवेदनमा औंल्याइएका सुझाव तथा निर्देशनहरूलाई यस बैंकले सदैव पालना गर्दै संस्थागत सुशासनलाई पहिलो प्राथमिकतामा राखि काम कारवाही अगाडी बढाउन बैंकका संचालक समिति र व्यवस्थापन प्रतिबद्ध रहेका छन्।
७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोष
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै, म यो उद्घोष गर्दछु कि मेरो जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् तथा लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
Unaudited Financial Results (Quarterly)
1st Quarter ended of Fiscal Year 2083/84
NPR. in '000'
Statement of Financial Position
This Quarter Ending Previous Quarter Ending Corresponding Previous Quarter Ending
| Assets | |||
| Cash and Cash Equivalent | 28,790 | 46,772 | 47,823 |
| Due from NRB | 1,883,886 | 755,440 | 162,277 |
| Placements with BFIs | 2,350,000 | 2,900,000 | 5,060,000 |
| Loan and Advances | 34,174,796 | 31,424,211 | 26,184,367 |
| Investments Securities | 5,811,264 | 6,642,033 | 10,451,643 |
| Investment in Subsidiaries and Associates | - | - | - |
| Property and Equipment | 49,021 | 53,432 | 54,947 |
| Goodwill and intangible Assets | 562 | 584 | 494 |
| Other Assets | 25,361 | 24,571 | 49,478 |
| Total Assets | 44,323,680 | 41,847,043 | 42,011,029 |
| Capital and Liabilities | |||
| Paid up Capital | 21,600,000 | 21,600,000 | 21,600,000 |
| Reserves and surplus | 2,673,607 | 3,719,177 | 4,312,600 |
| Deposits | 12,045,179 | 7,839,126 | 7,819,665 |
| Borrowings | - | - | - |
| Bond and Debenture | 7,270,467 | 7,269,658 | 7,267,096 |
| Other liabilities and provisions | 734,427 | 1,419,082 | 1,011,668 |
| Total Capital and Liabilities | 44,323,680 | 41,847,043 | 42,011,029 |
Statement of Profit or Loss
Up to This Quarter Up to Previous Quarter Up to Corresponding Previous Year Quarter
| Interest income | 597,411 | 2,424,515 | 621,865 |
| Interest expense | 253,146 | 977,333 | 248,771 |
| Net interest income | 344,265 | 1,447,182 | 373,094 |
| Fee and commission income | 20,216 | 58,119 | 12,753 |
| Fee and commission expense | 29 | 66 | 13 |
| Net fee and commission income | 20,187 | 58,053 | 12,740 |
| Other operating income | - | - | - |
| Total operating income | 364,452 | 1,505,235 | 385,834 |
| Impairment charge/(reversal) for loans and other losses | 38,716 | (212,770) | 12,272 |
| Net operating income | 325,735 | 1,718,005 | 373,562 |
| Personnel expenses | 44,381 | 230,845 | 52,193 |
| Other operating expenses | 41,221 | 69,752 | 23,054 |
| Operating profit | 240,134 | 1,417,408 | 298,315 |
| Non-operating income/expense | 103 | 367 | 55 |
| Profit before tax | 240,237 | 1,417,775 | 298,370 |
| Income tax | 73,740 | 429,708 | 89,830 |
| Profit /(loss) for the period | 166,496 | 988,067 | 208,540 |
| Other comprehensive income | (75,215) | (69,787) | (61,282) |
| Total comprehensive income | 91,281 | 918,280 | 147,258 |
| Distributable Profit | |||
| Net profit/(loss) as per profit or loss | 166,496 | 988,067 | 208,540 |
| Add/Less: Regulatory adjustment as per NRB Directive | (74,375) | (75,389) | (33,125) |
| Free profit/(loss) after regulatory adjustments | 92,121 | 912,678 | 175,415 |
Ratios
Capital fund to RWA 60.28% 67.15% 76.21%
Tier 1 Capital to RWA 59.43% 66.30% 75.40%
CET 1 Capital to RWA 59.43% 66.30% 75.40%
Non-performing loan (NPL) to Total loan (As per NRB Directive) 0.035% 0.001% 0.00%
Total loan loss provision to Total NPL (As per NRB Directive) - - -
Cost of Funds 5.91% 6.46% 6.34%
Credit to Deposit Ratio (As per NRB Directive) 77.85% 79.92% 67.09%
| Base Rate | 6.36 | 6.77 | 6.80 |
| Basic Earnings Per Share | 3.08 | 4.57 | 3.86 |
| Diluted Earnings Per Share | 3.08 | 4.57 | 3.86 |
Return on Equity 2.69% 3.87% 3.22%
Return on Assets 1.55% 2.37% 1.99%
Notes
1. The Bank has approved Loan amounting NPR. 70.36 billion as of Ashwin end, 2083 and the drawdown of the loan shall be as per progress of projects.
2. Average Base Rate for last three months is 6.64%.
3. Non-Performing loan (NPL) as on Ashwin end 2083 is NPR. 12,151,389.98 which is 0.035% of total loan if three digits after decimal is considered.
4. The Financial Statement has been prepared in accordance with the Interim Financial Reporting Format provided in NRB Direction no. 04, NFRS 9- Expected Credit Loss Related Guidelines, 2024, Interest Recognition Guidelines 2025 and the principles and policies adopted by the Bank in accordance with NFRS. Further the Bank has measured impairment loss on Loans and Advances as per norms prescribed by Nepal Rastra Bank for loan loss provision provided in NRB Direction no. 02, being higher of amount prescribed by Nepal Rastra Bank for loan loss provision and the amount determined as per NFRS 9.
5. Previous period figures have been regrouped/rearranged/restated wherever necessary.
6. The above figures are subject to change as per the direction of the Regulator/ External auditor.
7. The Financial Results has been published in the Bank's website- www.nifrabank.com.
Details as per Schedule 14 of Securities Registration and Issuance Regulations, 2073
(Related to Sub-rule 1 of Rule 26)
1. Financial Statements
a) The financial statements for the first quarter of F.Y. 2083/84 of the Bank are published herewith.
b) Major Financial Ratios
| Earnings Per Share (NPR) | 3.08 | 205.20 |
| Price Earnings Ratio | 79.95 | 61.47 |
| Net Worth Per Share (NPR) | 112.38 | 1.55 |
| Return on Equity (%) | 2.69 | 5.93 |
2. Management Analysis
a) During the review period, the Bank continues to periodically monitor approved projects and disburse further loans. Additional projects are also under analysis.
b) The Bank continues to hold discussions and studies with stakeholders to invest under an SPV model in urban infrastructure, industrial infrastructure, and energy trading projects with potential under Public-Private Partnerships.
3. Details Regarding Legal Proceedings
a) If any lawsuit has been filed by or against the organized institution during the quarterly period:
- No lawsuit has been filed against the Bank till date.
b) Case filed against promoters or directors of the organized institution for violating prevailing laws or committing criminal offenses:
- No information received by the Bank regarding this.
c) Case filed against any promoter or director for committing financial crime:
- No information received by the Bank regarding this.
4. Analysis Regarding Share Transactions of the Organized Institution
Maximum price, minimum price, closing price, total trading days, total number of transactions, and total traded shares during the review period are as follows:
Maximum Price (NPR) 267।50 Total Trading Days 61
| Minimum Price (NPR) | 229।90 | 21,551 |
| End Price of Ashwin Month (NPR) | 246।50 | 3,729,793 |
5. Problems and Challenges
a) Internal Problems and Challenges
- Managing risk arising from asset-liability mismatch of the Bank.
- Managing the decline in net interest income due to fluctuations in market interest rates.
b) External Problems and Challenges
- Excessive increase in fuel prices, shortage of raw materials, and abnormal price rise.
- International political instability and decline in business confidence.
- Lack of sufficient additional project opportunities due to slowdown in the economy.
- Intense competition among banks and financial institutions in investing in new projects.
c) Strategy
- Coordinating with various agencies of the Government of Nepal for policy and procedural arrangements.
- Resource mobilization through debt instruments and deposits.
- Diversifying loan investments in public and private infrastructure projects.
- Expanding and diversifying into new income-generating areas.
- Identifying infrastructure projects involving provincial and local governments and promoting private sector investment in them.
- Strengthening core aspects of overall risk management.
6. Corporate Governance
• Directives and circulars issued by Nepal Rastra Bank and the Banks and Financial Institutions Act, 2073 have been fully complied with. The Bank has always given high priority to corporate governance, and directives and circulars regarding corporate governance are being followed verbatim.
• To structure the internal control system, an Audit Committee, Risk Management Committee, and Money Laundering Prevention Committee have been formed. Furthermore, suggestions and directives provided by Nepal Rastra Bank, external, and internal auditors are implemented to further strengthen the internal control system.
• To make operations fast, efficient, lean, and scientific, and to formulate other necessary strategies, various management level committees such as Management Committee (MANCOM), Asset Liability Management Committee (ALCO), and Management Credit Committee are active.
• Directives received from regulatory bodies, Nepal Rastra Bank's onsite inspection reports, and suggestions and directives pointed out in internal and external audit reports are always given first priority by the Bank to advance operations, and the Board of Directors and management remain committed to it.
7. Declaration by Chief Executive Officer on Truthfulness and Accuracy
I personally take responsibility for the accuracy of the information and details mentioned in this report till today. 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.