नेपाल इन्फ्रास्ट्रक्चर बैंकको २०८२/८३ चौथो त्रैमासिकको वित्तीय विवरणNepal Infrastructure Bank's Q4 FY 2082/83 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on July 23, 2026
Unaudited Financial Results (Quarterly)
4th Quarter ended of Fiscal Year 2082/83
NPR in '000
Statement of Financial Position
Assets
| Cash and Cash Equivalent | ४६,७७२ | २८,९७५ | ८५,४७८ |
| Due from NRB | ७५५,४४० | ४७०,९७५ | २२१,५१८ |
| Placements with BFIs | २,९००,००० | ३,०७०,००० | ४,७१०,००० |
| Loan and Advances | ३१,४२४,२११ | २४,५४६,५२९ | २४,९४७,९८० |
| Investments Securities | ६,६४२,०३३ | १,०३३,११६ | ११,५०४,७२१ |
Investment in Subsidiaries and Associates - - -
| Property and Equipment | ५३,४३२ | ४६,९८३ | ५९,२३० |
| Goodwill and intangible Assets | ५८४ | ४२१ | ५३० |
| Other Assets | २४,५७२ | २४,५८८ | २१,०६२ |
| Total Assets | ४१,८४७,०४५ | ४१,२२२,१४७ | ४१,५५०,५१९ |
Capital and Liabilities
| Paid up Capital | २१,६००,००० | २१,६००,००० | २१,६००,००० |
| Reserves and Surplus | ३,७१८,७३८ | ३,४२०,५०३ | ४,१६५,३४१ |
| Deposits | ७,८३९,१२६ | ७,८०३,०८७ | ७,६८९,४९६ |
Borrowings - - -
| Bond and Debenture | ७,२६९,६५८ | ७,२६८,७५४ | ७,२६६,३२१ |
| Other liabilities and provisions | १,४१९,५२४ | १,१२९,८०२ | ८२८,९६० |
| Total Capital and Liabilities | ४१,८४७,०४५ | ४१,२२२,१४७ | ४१,५५०,५१९ |
Statement of Profit or Loss
Statement of Profit or Loss Up to this Quarter Up to Previous Quarter Corresponding Previous Year Quarter
| Interest income | २,४२४,०११ | १,८०६,९८७ | २,४७०,००३ |
| Interest expense | ९७७,३३३ | ७२५,७१८ | ५६९,१६० |
| Net interest income | १,४४६,६७८ | १,०८१,२६९ | १,९००,८४३ |
| Fee and commission income | ५८,११९ | २२,२६७ | २१,१५० |
| Fee and commission expense | ६६ | ३४ | ५३ |
| Net fee and commission income | ५८,०५३ | २२,२३३ | २१,०९७ |
Other operating income - - -
| Total operating income | १,५०४,७३० | १,१०३,५०२ | १,९२१,९४० |
| Impairment charge/(reversal) for loans and other losses | (२१२,७७०) | (२२,६६१) | (१८३,३६४) |
| Net operating income | १,७१७,५०० | १,१२६,१६३ | २,१०५,३०४ |
| Personnel expenses | २३०,७९६ | १५५,०७८ | २६६,४९२ |
| Other operating expenses | ६९,८५५ | ५०,८३८ | ७१,८२८ |
| Operating profit | १,४१६,८४९ | ९२०,२४७ | १,७६६,९८४ |
| Non-Operating income/expense | ३६७ | ३१४ | (१६४) |
| Profit before tax | १,४१७,२१६ | ९२०,५६१ | १,७६६,४२० |
| Income tax | ४२९,८२१ | २७७,२५१ | ५३२,४१५ |
| Profit /(loss) for the period | ९८७,३९५ | ६४३,३१० | १,२३४,००५ |
| Other comprehensive income | (६९,७८७) | (२३,९३७) | २३४,००५ |
| Total comprehensive income | ९१७,६०८ | ६१९,३७३ | १,५१३,३०५ |
Distributable Profit
| Net profit/(loss) as per profit or loss | ९८७,३९५ | ६४३,३१० | १,२३४,००५ |
| Add/Less: Regulatory adjustment as per NRB Directive | (७५,२५०) | (१०५,६०४) | १८,६४० |
| Free profit/(loss) after regulatory adjustments | ९१२,१४५ | ५३७,७०६ | १,२५२,६४५ |
Ratios
Ratios
Capital fund to RWA ६७.१५% ७१.८३% ७७.५६%
Tier 1 Capital to RWA ६६.३०% ७०.९९% ७६.७६%
CET 1 Capital to RWA ६६.३०% ७०.९९% ७६.७६%
Non-performing loan (NPL) to Total loan (As per NRB Directive) ०.००% ०.००% ०.००%
Total loan loss provision to Total NPL (As per NRB Directive) - - -
Cost of Funds ६.४६% ६.३८% ६.५१%
Credit to Deposit Ratio (As per NRB Directive) ७९.९२% ७३.५५% ६५.२५%
| Base Rate | ६.७७ | ६.८० | ६.९७ |
| Basic Earnings Per Share | ४.५७ | ३.९७ | ५.७१ |
| Diluted Earnings Per Share | ४.५७ | ३.९७ | ५.७१ |
Return on Equity ३.४७% ३.३८% ३.५३%
Return on Assets २.३७% २.०७% ४.९१%
Notes
१. The Bank has approved Loan amounting NPR. ५६,१३१ million as of Ashad end, २०८३ and the drawdown of the loan shall be as per progress of projects.
२. Average Base Rate for last three months is ६.७६%.
३. Non-Performing loan (NPL) as on Ashad end २०४३ is NPR. ३९८,१०५.७९ which is ०.००१% of total loan if three digits after decimal is considered.
४. The Financial Statement has been prepared in accordance with the Interim Financial Reporting format provided in NRB Directive no. ०६, NFRS ९- Expected Credit Loss Related Guidelines, २०८३, Interest Recognition Guidelines, २०८३ 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. ०२, being higher of amount prescribed by Nepal Rastra Bank for loan loss provision and the amount determined as per NFRS ९.
५. Previous period figures have been regrouped/rearranged/restated wherever necessary.
६. The above figures are subject to change as per the direction of the Regulator/ External auditor.
७. The Financial Results has been published in the Bank's website- www.nifrabank.com.
वित्तीय विवरण तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ बमोजिमको विवरण
(नियम २६ को उपनियम १ सँग सम्बन्धित)
१. वित्तीय विवरण
क) बैंकको आ.व. २०८२/८३ को चौथो त्रैमासिको वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरुः
| प्रति शेयर आम्दानी (रु.) | ४.५७ | १९३.९४ |
| प्रति शेयर किताबी मूल्य (रु.) | १३९.५८ | ८३.४९ |
| प्रति शेयर नेटवर्थ (रु.) | १३९.२२ | २.३७ |
| इक्विटीमा प्रतिफल (%) | ३.४७ | ६.०४ |
२. व्यवसायिक विश्लेषण
क) समीक्षा अवधिमा बैंकले स्वीकृत गरेको परियोजनाहरुमा आवश्यक अनुगमन गर्दै थप कर्जा प्रवाह गर्ने क्रम जारी राखेको छ । साथै थप परियोजनाहरु पनि विश्लेषणका अवस्थामा रहेको छन् ।
ख) बैंकले निज-सार्वजनिक साझेदारी अन्तर्गत, निर्माण गर्ने सम्बन्धमा रहेको शहरी पूर्वाधार, औद्योगिक पूर्वाधार र उर्जा पूर्वाधार परियोजनामा SPV model मा लगानी गर्न सरोकारवालासँगको छलफल र अध्ययनको कार्य जारी राखेको छ ।
३. कानूनी कारबाही सम्बन्धी विवरण
क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाका विरुद्ध कुनै मुद्दा दायर भएको छैन ।
- 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 सम्बन्धि बैंकमा कुनै जानकारी प्राप्त नभएको ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको छैन ।
- यस सम्बन्धि 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 (रु.) २७८।०० कुल कारोबार दिन ६४
| न्यूनतम मूल्य (रु.) | २१७।०० | २९,७८० |
| आषाढ मसान्तको अन्तिम मूल्य (रु.) | २४४।६० | ४,३४९,९२८ |
५. समस्या तथा चुनौती
क) बैंकको सम्पत्ति तथा दायित्वको बेमेलका कारण उत्पन्न हुने जोखिमको व्यवस्थापन ।
बजारको ब्याजदरमा हुने उतार चढावका कारण खुद ब्याज आम्दानीमा आउने कमीको व्यवस्थापन ।
ख) बाह्य समस्या तथा चुनौती
- इन्धनको मूल्यमा अत्यधिक वृद्धि र कच्चा पदार्थको अभाव तथा अस्वभाविक मूल्य वृद्धि ।
- अन्तर्राष्ट्रिय राजनीतिक अस्थिरता तथा व्यवसायीहरुको आत्मविश्वासमा ह्रास ।
- आयोजनामा आएको सुस्तताको कारण पर्याप्त समयमा थप परियोजनाहरुको अवसरहरु नरहनु ।
- नयाँ परियोजनाहरुको लगानीमा बैंक तथा वित्तीय संस्थाहरु बीच तीव्र प्रतिस्पर्धा ।
ग) रणनीति
- नेपाल सरकारको विभिन्न निकायहरुसँग समन्वय गरी विगत तथा प्रकृयागत व्यवस्था गर्ने ।
- ऋण उपकरण र निष्पक्ष मार्फत स्रोत संकलन ।
- पूर्वाधारका सार्वजनिक र निजी परियोजनाहरुमा गरिने कर्जा लगानीमा विविधिकरण ।
- आयआर्जन गर्ने नयाँ क्षेत्रहरु विस्तार तथा विविधिकरण ।
- प्रदेश र स्थानीय सरकार सहितको संलग्नतामा पूर्वाधारको परियोजनाहरुको पहिचान गरि सोमा निजी क्षेत्रको लगानी प्रवर्द्धन गर्ने ।
- समग्र जोखिम व्यवस्थापनको आधारभूत पक्षहरुलाई सबलीकरण गर्ने ।
६. संस्थागत सुशासन
* बैंक तथा वित्तीय संस्था सम्बन्धी ऐन, २०७३, नेपाल राष्ट्र बैंकद्वारा जारी गरिएका निर्देशन तथा परिपत्रहरुको पूर्ण रुपमा पालना गरिएको छ । संस्थागत सुशासनलाई सदैव उच्च प्राथमिकतामा राख्दै आएको र संस्थागत सुशासन सम्बन्धी निर्देशन तथा परिपत्रहरुको अक्षरशः पालना गरिएको छ ।
* आन्तरिक नियन्त्रण प्रणाली व्यवस्थित गर्न लेखापरीक्षण समिति (Audit Committee), जोखिम व्यवस्थापन समिति (Risk Management Committee) र सम्पत्ति शुद्धिकरण निवारण समिति (AML/CFT Committee) गठन गरिएको छ । साथै, नेपाल राष्ट्र बैंक, बाह्य तथा आन्तरिक लेखापरीक्षकबाट दिइएका सुझाव व निर्देशनहरुलाई कार्यान्वयन गराउनुका साथै आन्तरिक नियन्त्रण प्रणालीलाई अझ सुदृढ बनाइदै लगिएको छ ।
* कार्यबाहाक डिरेक्टर, मुख्य तथा वैधानिक बनावट तथा अन्य आवश्यक रणनीति तय गर्न व्यवस्थापन समिति (MANCOM), सम्पत्ति दायित्व व्यवस्थापन समिति (ALCO) र व्यवस्थापन स्तरको कर्जा समिति (Management Credit Committee) लगायतका विभिन्न समितिहरु क्रियाशिल रहेका छन् ।
* नियामक निकायहरुबाट प्राप्त हुने निर्देशन, नेपाल राष्ट्र बैंकको स्थलगत निरिक्षण प्रतिवेदन, आन्तरिक तथा बाह्य लेखापरीक्षण प्रतिवेदनमा औंल्याइएका सुझाव तथा निर्देशनहरुलाई यस बैंकले सदैव पालना गर्दै संस्थागत सुशासनलाई पहिलो प्राथमिकतामा राखि काम कारबाही अगाडी बढाउन बैंकका संचालक समिति र व्यवस्थापन प्रतिवद्ध रहेका छन् ।
७. सत्य, तथ्य तथा सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै, म यो उद्घोषण गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् तथा लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएका छैनन् ।
Unaudited Financial Results (Quarterly)
4th Quarter ended of Fiscal Year 2082/83
NPR in '000
Statement of Financial Position
Assets
| Cash and Cash Equivalent | 46,772 | 28,975 | 85,478 |
| Due from NRB | 755,440 | 470,975 | 221,518 |
| Placements with BFIs | 2,900,000 | 3,070,000 | 4,710,000 |
| Loan and Advances | 31,424,211 | 24,546,529 | 24,947,980 |
| Investments Securities | 6,642,033 | 1,033,116 | 11,504,721 |
Investment in Subsidiaries and Associates - - -
| Property and Equipment | 53,432 | 46,983 | 59,230 |
| Goodwill and intangible Assets | 584 | 421 | 530 |
| Other Assets | 24,572 | 24,588 | 21,062 |
| Total Assets | 41,847,045 | 41,222,147 | 41,550,519 |
Capital and Liabilities
| Paid up Capital | 21,600,000 | 21,600,000 | 21,600,000 |
| Reserves and Surplus | 3,718,738 | 3,420,503 | 4,165,341 |
| Deposits | 7,839,126 | 7,803,087 | 7,689,496 |
Borrowings - - -
| Bond and Debenture | 7,269,658 | 7,268,754 | 7,266,321 |
| Other liabilities and provisions | 1,419,524 | 1,129,802 | 828,960 |
| Total Capital and Liabilities | 41,847,045 | 41,222,147 | 41,550,519 |
Statement of Profit or Loss
Statement of Profit or Loss Up to this Quarter Up to Previous Quarter Corresponding Previous Year Quarter
| Interest income | 2,424,011 | 1,806,987 | 2,470,003 |
| Interest expense | 977,333 | 725,718 | 569,160 |
| Net interest income | 1,446,678 | 1,081,269 | 1,900,843 |
| Fee and commission income | 58,119 | 22,267 | 21,150 |
| Fee and commission expense | 66 | 34 | 53 |
| Net fee and commission income | 58,053 | 22,233 | 21,097 |
Other operating income - - -
| Total operating income | 1,504,730 | 1,103,502 | 1,921,940 |
| Impairment charge/(reversal) for loans and other losses | (212,770) | (22,661) | (183,364) |
| Net operating income | 1,717,500 | 1,126,163 | 2,105,304 |
| Personnel expenses | 230,796 | 155,078 | 266,492 |
| Other operating expenses | 69,855 | 50,838 | 71,828 |
| Operating profit | 1,416,849 | 920,247 | 1,766,984 |
| Non-Operating income/expense | 367 | 314 | (164) |
| Profit before tax | 1,417,216 | 920,561 | 1,766,420 |
| Income tax | 429,821 | 277,251 | 532,415 |
| Profit /(loss) for the period | 987,395 | 643,310 | 1,234,005 |
| Other comprehensive income | (69,787) | (23,937) | 234,005 |
| Total comprehensive income | 917,608 | 619,373 | 1,513,305 |
Distributable Profit
| Net profit/(loss) as per profit or loss | 987,395 | 643,310 | 1,234,005 |
| Add/Less: Regulatory adjustment as per NRB Directive | (75,250) | (105,604) | 18,640 |
| Free profit/(loss) after regulatory adjustments | 912,145 | 537,706 | 1,252,645 |
Ratios
Ratios
Capital fund to RWA 67.15% 71.83% 77.56%
Tier 1 Capital to RWA 66.30% 70.99% 76.76%
CET 1 Capital to RWA 66.30% 70.99% 76.76%
Non-performing loan (NPL) to Total loan (As per NRB Directive) 0.00% 0.00% 0.00%
Total loan loss provision to Total NPL (As per NRB Directive) - - -
Cost of Funds 6.46% 6.38% 6.51%
Credit to Deposit Ratio (As per NRB Directive) 79.92% 73.55% 65.25%
| Base Rate | 6.77 | 6.80 | 6.97 |
| Basic Earnings Per Share | 4.57 | 3.97 | 5.71 |
| Diluted Earnings Per Share | 4.57 | 3.97 | 5.71 |
Return on Equity 3.47% 3.38% 3.53%
Return on Assets 2.37% 2.07% 4.91%
Notes
1. The Bank has approved Loan amounting NPR. 56,131 million as of Ashad end, 2083 and the drawdown of the loan shall be as per progress of projects.
2. Average Base Rate for last three months is 6.76%.
3. Non-Performing loan (NPL) as on Ashad end 2043 is NPR. 398,105.79 which is 0.001% 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 Directive no. 06, NFRS 9- Expected Credit Loss Related Guidelines, 2083, Interest Recognition Guidelines, 2083 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 Annex 14 of Financial Statement and Issuance Regulations, 2073
(Related to Sub-rule 1 of Rule 26)
1. Financial Details
क) The bank's Q4 financial statement for FY 2082/83 is published herewith.
ख) Key financial ratios:
| Earnings Per Share (Rs.) | 4.57 | 193.94 |
| Book Value Per Share (Rs.) | 139.58 | 83.49 |
| Net Worth Per Share (Rs.) | 139.22 | 2.37 |
| Return on Equity (%) | 3.47 | 6.04 |
2. Business Analysis
क) During the review period, the bank continued to disburse additional loans by closely monitoring approved projects. Additionally, more projects are under analysis.
ख) The bank is engaged in discussions and studies with stakeholders for investment in SPV models for urban infrastructure, industrial infrastructure, and energy infrastructure projects related to construction under public-private partnerships.
3. Details of Legal Proceedings
क) No cases have been filed by or against the organized institution during the quarter.
- No cases have been filed against the bank to date.
ख) Cases filed against the promoter or director of the organized institution for violation of prevailing rules or criminal offenses.
- No information has been received by the bank regarding this.
ग) No cases have been filed against any promoter or director for financial misconduct.
- No information has been received by the bank regarding this.
4. Analysis of Share Trading of the Organized Institution
The maximum, minimum, and closing prices of shares, total trading days, total number of trades, and total number of shares traded during the review period are as follows:
Maximum Price (Rs.) 278।00 Total Trading Days 64
| Minimum Price (Rs.) | 217।00 | 29,780 |
| Closing Price as of Ashad end (Rs.) | 244।60 | 4,349,928 |
5. Problems and Challenges
क) Management of risks arising from asset-liability mismatch of the bank.
Management of reduction in net interest income due to fluctuations in market interest rates.
ख) External problems and challenges
- Excessive increase in fuel prices and scarcity of raw materials, leading to abnormal price increases.
- International political instability and decline in investor confidence.
- Lack of sufficient opportunities for additional projects due to project slowdown.
- Intense competition among banks and financial institutions for investment in new projects.
ग) Strategy
- Coordinate with various government bodies of Nepal for past and ongoing arrangements.
- Debt instrument and fair source collection.
- Diversification of loan investments in public and private infrastructure projects.
- Expansion and diversification of new income-generating areas.
- Identify infrastructure projects with the involvement of provincial and local governments and promote private sector investment in them.
- Strengthen the fundamental aspects of overall risk management.
6. Corporate Governance
* The Bank and Financial Institutions Act, 2073, and the directives and circulars issued by Nepal Rastra Bank have been fully complied with. Corporate governance has always been given high priority, and the directives and circulars related to corporate governance are strictly followed.
* An Audit Committee, Risk Management Committee, and AML/CFT Committee have been formed to manage the internal control system. Additionally, suggestions and directives provided by Nepal Rastra Bank, external and internal auditors are implemented, and the internal control system is being further strengthened.
* Various committees such as the Management Committee (MANCOM), Asset Liability Management Committee (ALCO), and Management Credit Committee are active to determine the acting director, main and statutory structure, and other necessary strategies.
* The bank's Board of Directors and management are committed to prioritizing corporate governance and carrying out operations by always complying with the directives received from regulatory bodies, Nepal Rastra Bank's on-site inspection reports, and suggestions and directives highlighted in internal and external audit reports.
7. Declaration by the Chief Executive Officer regarding Truth and Facts
I personally take responsibility for the accuracy 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, information, or data necessary for investors to make informed decisions have been concealed.