नेब्डो समृद्ध लघुवित्त वित्तीय संस्थाको प्रथम त्रैमासिक वित्तीय विवरणNESDO Sambridha Laghubitta: Q1 Financial Results (FY 2083/84)
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 4, 2026
INTERIM FINANCIAL STATEMENTS
Unaudited Condensed Statement of Financial Position ( As per NFRS)
As on Quarter Ended 31st Aswin, 2083
Nrs
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & Cash Equivalents | 675,153,859.89 | 848,503,134.85 |
| Statutory Balances and Due from Nepal Rastra Bank | - | - |
| Placement with Banks & Financial Institutions | - | - |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 3,320,879,736.87 | 3,154,998,132.34 |
| Investment Securities | - | - |
| Current Tax Assets | - | 13,186,227.70 |
| Investment Property | - | - |
| Property and Equipment | 43,366,683.72 | 40,306,357.39 |
| Goodwill and Intangible Assets | - | - |
| Deferred Tax Assets | 3,783,023.00 | 3,783,023.00 |
| Other Assets | 9,521,529.09 | 17,436,865.56 |
| Total Assets | 4,052,704,832.57 | 4,078,213,740.85 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 2,508,889,820.66 | 2,512,651,759.99 |
| Borrowings | - | - |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 702,911,210.00 | 761,118,308.65 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,211,801,030.66 | 3,273,770,068.64 |
| Equity | ||
| Share Capital | 291,337,500.00 | 291,337,500.00 |
| Share Premium | - | - |
| Retained Earnings | 233,671,460.71 | 205,961,761.91 |
| Reserves | 315,894,841.20 | 307,144,409.30 |
| Total Equity | 840,903,801.91 | 804,443,671.21 |
| Total Liabilities and Equity | 4,052,704,832.57 | 4,078,213,740.85 |
Statement of Profit or Loss
For the Period Ended 31st Aswin 2083
Nrs
Particulars Current Year Previous Year
This Quarter Ending Up to This Quarter (YTD) This Quarter Ending Up to This Quarter (YTD)
| Interest Income | 134,809,796.88 | 134,809,796.88 | 116,989,282.88 | 116,989,282.88 |
| Interest Expense | 64,570,724.81 | 64,570,724.81 | 62,476,515.71 | 62,476,515.71 |
| Net Interest Income | 70,239,072.07 | 70,239,072.07 | 54,512,767.17 | 54,512,767.17 |
| Fee and Commission Income | 9,355,595.69 | 9,355,595.69 | 8,629,313.25 | 8,629,313.25 |
| Fee and Commission Expense | - | - | - | - |
| Net Fee and Commission Income | 9,355,595.69 | 9,355,595.69 | 8,629,313.25 | 8,629,313.25 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | - | - | - | - |
| Total Operating Income | 79,594,667.76 | 79,594,667.76 | 63,142,080.42 | 63,142,080.42 |
| Impairment Charge/(Reversal) for Loans and Other Losses | 8,245,717.37 | 8,245,717.37 | 8,973,858.78 | 8,973,858.78 |
| Net Operating Income | 71,348,950.39 | 71,348,950.39 | 54,168,221.64 | 54,168,221.64 |
| Personnel Expenses | 16,934,168.10 | 16,934,168.10 | 17,998,879.62 | 17,998,879.62 |
| Other Operating Expenses | 2,329,025.29 | 2,329,025.29 | 2,374,321.75 | 2,374,321.75 |
| Depreciation & Amortization | 0.00 | 0.00 | 1,749,020.27 | 1,749,020.27 |
| Operating Profit | 52,085,757.00 | 52,085,757.00 | 32,045,999.99 | 32,045,999.99 |
| Non Operating Income | 0.00 | 0.00 | - | - |
| Non Operating Expense | 0.00 | 0.00 | - | - |
| Profit Before Income Tax | 52,085,757.00 | 52,085,757.00 | 32,045,999.99 | 32,045,999.99 |
| Income Tax Expense | 15,625,727.10 | 15,625,727.10 | 9,613,800.00 | 9,613,800.00 |
| Current Tax | 15,625,727.10 | 15,625,727.10 | 9,613,800.00 | 9,613,800.00 |
| Deferred Tax Expense/(Income) | - | - | - | - |
| Profit for the Period | 36,460,130.00 | 36,460,130.00 | 22,432,199.99 | 22,432,199.99 |
Key Financial Indicators
- Capital Adequacy Ratio 19.98%
- Non Performing Loan(NPL) to Total Loan 4.09%
- Total Loan Loss Provision to Total NPL 100%
- Cost of Funds 9.07%
- Credit to Deposit Ratio 125.75%
Interest Rate
1. Deposit 7.5%-13.3%
2. Loan & Advance 12- 13.88%
Statement of Distributable Profit or Loss
For the quarter ended 31st Aswin, 2083
Net Profit for the Period end 1st Quarter 36,460,130.00
1. Appropriations
1.1 Profit required to be appropriated to: 8,750,431
a. General Reserve 7,292,026.00
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 364,601
e. Employee Training Fund -
f. Client Protection Fund 1,093,804
g. Other -
1.2 Profit required to be transferred to Regulatory Reserve: -
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve -
Net Profit for the Period end 1st Quarter available for distribution 27,709,698.80
Opening Retained Earning As on 1st Shrawan ,2083 205,961,761.91
Distribution:-
Bonus Share Issued -
Cash Dividend -
Total Distributable Profit/Loss as on Quarter End Date 233,671,460.71
Annualized Distributable Profit/Loss Per Share 80.21
Notes to interim financial Statements:
1. The above figures are subject to change if directed by the regulatory authority and external auditor.
2. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) ,as issued by the accounting standard board,Nepal and carve-out issued by the Institute of Chartered Accountants of Nepal (ICAN).
3. Loans and Advances are presented net of imppairment charges and includes Staff Loans.
4. Employees Benefits will be made after receiving Actuarial Valuation Report.
5. Personal Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.
6. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparision.
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ को
(नियम २६ को उपनियम (१) संग सम्बन्धित)
आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण: आ.व. २०८३/८४ को प्रथम त्रैमासिक अवधिको अपरिष्कृत वासलात र नाफा नोक्सान हिसाब सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ। यो विवरण संस्थाको वेवसाइट https://nesdosambridha.com मा पनि राखिएको छ।
ख) प्रमुख वित्तीय अनुपातहरू:
प्रति शेयर आम्दानी (वार्षिकीकरण) मूल्य आम्दानी अनुपात प्रतिशेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात
५०.०६ २६.१८ २८९.७१ १३९१.०६ १९.३४
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण:
यस त्रैमासिक अवधिमा कर्जा रु.४,३३,४८,०२,३७०/-, बचत रकम रु.२,५०,८८,८९,८२०/-, नगद तथा बैंक मौज्दात रु.६७,५१,५३,८६०/- रहेको छ। आर्थिक वर्ष २०८३/८४ को प्रथम त्रैमासिक अवधिमा यस वित्तीय संस्थाको आम्दानीमा सामान्य वृद्धि देखिएको छ। यस त्रैमासिक अवधिमा कर्जा बढेको देखिएको छ र बचत, नगद तथा बैंक मौज्दात रकम सामान्य घटेको छ। लघुवित्त कार्यक्रमलाई असर पार्ने लघुवित्त संस्था विरुद्ध गरिएको गतिविधिहरू, विश्वव्यापी रुपमा देखिएको आर्थिक मन्दि, पुराना कर्जामा
INTERIM FINANCIAL STATEMENTS
Unaudited Condensed Statement of Financial Position ( As per NFRS)
As on Quarter Ended 31st Aswin, 2083
Nrs
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash & Cash Equivalents | 675,153,859.89 | 848,503,134.85 |
| Statutory Balances and Due from Nepal Rastra Bank | - | - |
| Placement with Banks & Financial Institutions | - | - |
| Derivative Financial Institutions | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Cooperatives | - | - |
| Loan & Advances to Customers | 3,320,879,736.87 | 3,154,998,132.34 |
| Investment Securities | - | - |
| Current Tax Assets | - | 13,186,227.70 |
| Investment Property | - | - |
| Property and Equipment | 43,366,683.72 | 40,306,357.39 |
| Goodwill and Intangible Assets | - | - |
| Deferred Tax Assets | 3,783,023.00 | 3,783,023.00 |
| Other Assets | 9,521,529.09 | 17,436,865.56 |
| Total Assets | 4,052,704,832.57 | 4,078,213,740.85 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 2,508,889,820.66 | 2,512,651,759.99 |
| Borrowings | - | - |
| Current Tax Liabilities | - | - |
| Provisions | - | - |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 702,911,210.00 | 761,118,308.65 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 3,211,801,030.66 | 3,273,770,068.64 |
| Equity | ||
| Share Capital | 291,337,500.00 | 291,337,500.00 |
| Share Premium | - | - |
| Retained Earnings | 233,671,460.71 | 205,961,761.91 |
| Reserves | 315,894,841.20 | 307,144,409.30 |
| Total Equity | 840,903,801.91 | 804,443,671.21 |
| Total Liabilities and Equity | 4,052,704,832.57 | 4,078,213,740.85 |
Statement of Profit or Loss
For the Period Ended 31st Aswin 2083
Nrs
Particulars Current Year Previous Year
This Quarter Ending Up to This Quarter (YTD) This Quarter Ending Up to This Quarter (YTD)
| Interest Income | 134,809,796.88 | 134,809,796.88 | 116,989,282.88 | 116,989,282.88 |
| Interest Expense | 64,570,724.81 | 64,570,724.81 | 62,476,515.71 | 62,476,515.71 |
| Net Interest Income | 70,239,072.07 | 70,239,072.07 | 54,512,767.17 | 54,512,767.17 |
| Fee and Commission Income | 9,355,595.69 | 9,355,595.69 | 8,629,313.25 | 8,629,313.25 |
| Fee and Commission Expense | - | - | - | - |
| Net Fee and Commission Income | 9,355,595.69 | 9,355,595.69 | 8,629,313.25 | 8,629,313.25 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | - | - | - | - |
| Total Operating Income | 79,594,667.76 | 79,594,667.76 | 63,142,080.42 | 63,142,080.42 |
| Impairment Charge/(Reversal) for Loans and Other Losses | 8,245,717.37 | 8,245,717.37 | 8,973,858.78 | 8,973,858.78 |
| Net Operating Income | 71,348,950.39 | 71,348,950.39 | 54,168,221.64 | 54,168,221.64 |
| Personnel Expenses | 16,934,168.10 | 16,934,168.10 | 17,998,879.62 | 17,998,879.62 |
| Other Operating Expenses | 2,329,025.29 | 2,329,025.29 | 2,374,321.75 | 2,374,321.75 |
| Depreciation & Amortization | 0.00 | 0.00 | 1,749,020.27 | 1,749,020.27 |
| Operating Profit | 52,085,757.00 | 52,085,757.00 | 32,045,999.99 | 32,045,999.99 |
| Non Operating Income | 0.00 | 0.00 | - | - |
| Non Operating Expense | 0.00 | 0.00 | - | - |
| Profit Before Income Tax | 52,085,757.00 | 52,085,757.00 | 32,045,999.99 | 32,045,999.99 |
| Income Tax Expense | 15,625,727.10 | 15,625,727.10 | 9,613,800.00 | 9,613,800.00 |
| Current Tax | 15,625,727.10 | 15,625,727.10 | 9,613,800.00 | 9,613,800.00 |
| Deferred Tax Expense/(Income) | - | - | - | - |
| Profit for the Period | 36,460,130.00 | 36,460,130.00 | 22,432,199.99 | 22,432,199.99 |
Key Financial Indicators
- Capital Adequacy Ratio 19.98%
- Non Performing Loan(NPL) to Total Loan 4.09%
- Total Loan Loss Provision to Total NPL 100%
- Cost of Funds 9.07%
- Credit to Deposit Ratio 125.75%
Interest Rate
1. Deposit 7.5%-13.3%
2. Loan & Advance 12- 13.88%
Statement of Distributable Profit or Loss
For the quarter ended 31st Aswin, 2083
Net Profit for the Period end 1st Quarter 36,460,130.00
1. Appropriations
1.1 Profit required to be appropriated to: 8,750,431
a. General Reserve 7,292,026.00
b. Capital Redemption Reserve -
c. Foreign Exchange Fluctuation Fund -
d. Corporate Social Responsibility 364,601
e. Employee Training Fund -
f. Client Protection Fund 1,093,804
g. Other -
1.2 Profit required to be transferred to Regulatory Reserve: -
a. Transfer to Regulatory Reserve -
b. Transfer from Regulatory Reserve -
Net Profit for the Period end 1st Quarter available for distribution 27,709,698.80
Opening Retained Earning As on 1st Shrawan ,2083 205,961,761.91
Distribution:-
Bonus Share Issued -
Cash Dividend -
Total Distributable Profit/Loss as on Quarter End Date 233,671,460.71
Annualized Distributable Profit/Loss Per Share 80.21
Notes to interim financial Statements:
1. The above figures are subject to change if directed by the regulatory authority and external auditor.
2. The above Financial Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) ,as issued by the accounting standard board,Nepal and carve-out issued by the Institute of Chartered Accountants of Nepal (ICAN).
3. Loans and Advances are presented net of imppairment charges and includes Staff Loans.
4. Employees Benefits will be made after receiving Actuarial Valuation Report.
5. Personal Expenses also include provision for staff bonus which has been calculated in line with the provision in Bonus Act.
6. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparision.
Securities Registration and Issue Regulations, 2073 Annexure 14
(Related to Rule 26 Sub-rule (1))
First Quarter Report of Fiscal Year 2083/84
1. Financial Statements:
a) Quarterly Balance Sheet and Profit and Loss Details: Unaudited balance sheet and profit & loss details for the first quarter of FY 2083/84 are published herewith. This statement is also available on the institution's website https://nesdosambridha.com.
b) Major Financial Ratios:
Earnings Per Share (Annualized) Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio
50.06 26.18 289.71 1391.06 19.34
2. Management Analysis:
a) Details regarding major reasons if any changes occurred in the institution's balance, income, and liquidity during the quarterly period:
In this quarterly period, loan amount is Rs. 4,33,48,02,370/-, deposit amount is Rs. 2,50,88,89,820/-, cash and bank balance is Rs. 67,51,53,860/-. In the first quarter of FY 2083/84, a slight increase in income of this financial institution is seen. Loans are seen to have increased in this quarter and deposit, cash and bank balances have slightly decreased. Activities directed against microfinance institutions affecting the microfinance program, global economic slowdown, old loans