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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
13 Aug, 2026
नेष्डो समृद्ध लघुवित्तको चौथो त्रैमासिक वित्तीय विवरण

नेष्डो समृद्ध लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणNESDO Sambridha Laghubitta Q4 Financial Report

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 13, 2026

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position ( As per NFRS)

As on Quarter Ended 32nd Ashad, 2083

Nrs.

Particulars This Quarter Ending Immediate Previous Year Ending
Cash & Cash Equivalents848,500,630.00973,524,240.00
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 Customers3,168,399,177.213,022,934,964.00
Investment Securities--
Current Tax Assets12,883,020.77-
Investment Property--
Property and Equipment41,516,056.7238,212,362.00
Goodwill and Intangible Assets--
Deferred Tax Assets29,133,406.2229,133,406.00
Other Assets22,952,528.434,674,343.00
Total Assets4,123,384,819.354,068,479,315.00
Liabilities
Due to Bank and Financial Institutions-100,000,000.00
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers2,512,651,759.992,430,199,075.00
Borrowings--
Current Tax Liabilities-34,913,018
Provisions--
Deferred Tax Liabilities--
Other Liabilities780,148,788.89806,381,699.00
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities3,292,800,548.883,371,493,792.00
Equity
Share Capital291,337,500.00291,337,500.00
Share Premium--
Retained Earnings201,529,326.8299,423,519.00
Reserves337,717,443.65306,224,504.00
Total Equity830,584,270.47696,985,523.00
Total Liabilities and Equity4,123,384,819.354,068,479,315.00

Condensed Statement of Profit and Loss

For the Quarter Ended 32nd Ashad, 2083

Nrs.

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income141,744,552.74527,579,880.00145,059,074.96524,922,843.00
Interest Expense60,057,766.80232,198,680.0065,045,038.32242,803,828.00
Net Interest Income81,686,785.94295,381,200.0080,014,036.64282,119,015.00
Fee and Commission Income10,270,185.0137,368,570.008,122,247.2235,609,873.00
Fee and Commission Expense--167,312167,312
Net Fee and Commission Income10,270,185.0137,368,570.007,954,935.2235,442,561.00

Interest Rate

1. Deposit 7.5%-13.3%

2. Loan & Advance 12 - 14.10%

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 impairment 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 २०८२/८३ को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण:

क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण: आ.व. २०८२/८३ को चौथो 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 अनुपातहरु:

प्रति शेयर आम्दानी मूल्य आम्दानी अनुपात प्रतिशेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात

४७.०३ ३१.९७ २८५.०९ १४१२.३३ २५.७५

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.४,१५६,३४०,९५१/-, बचत रकम रु.२,५१२,६५१,७५९/-, नगद तथा बैंक मौज्दात रु. ८४८,५००,६३०/- रहेको छ । आर्थिक वर्ष २०८२/८३ को चौथो त्रैमासिक अवधिमा यस वित्तीय संस्थाको आम्दानी र बचत परिचालनमा वृद्धि देखिएको छ। यस त्रैमासिक अवधिमा कर्जा लगानीमा वृद्धि देखिएको छ र नगद तथा बैंक मौज्दात रकम घटेको छ। लघुवित्त कार्यक्रमलाई असर पार्ने लघुवित्त संस्था विरुद्ध गरिएका गतिविधिहरु, विश्वव्यापी रुपमा देखिएको आर्थिक मन्दी, संयुक्त राज्य अमेरिका र इरान युद्धका कारण पेट्रोलियम पदार्थमा भएको मूल्य वृद्धिबाट श्रृजित समस्याहरू, कर्जामा रहिरहेको दोहोरोपना लगायतका कारणहरुले जोखिममा रहेको कर्जामा उल्लेख्य सुधार हुन सकेको देखिंदैन । हालको परिस्थितिमा संस्थालाई दूरगामी असर नपरोस् भन्नेमा व्यवस्थापन सजग छ र आउँदा दिनमा यस्ता समस्या कम हुँदै जाने अपेक्षा गरिएको छ ।

ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणत्मक विवरण:

निष्क्रिय कर्जाको अनुपात उच्च रहेकोले कर्जा असुली गर्ने रणनीतिहरु बनाई कार्य गर्ने, कर्जाको गुणस्तरमा सुधार गर्ने, ग्राहक संरक्षणकोषको रकम ग्राहकको हितमा अधिकतम उपयोग गर्ने, सेवा नपुगेका क्षेत्रमा रहेका विपन्न एवं पिछडिएका वर्गलाई लघुवित्त कार्यक्रममा आवद्ध गरेर सेवा विस्तार गर्ने, वित्तीय संस्थाले प्रदान गर्ने सेवा तथा सुविधाहरूलाई सदस्यको आवश्यकता अनुरुप समय सापेक्ष परिष्कृत गर्दै सदस्यहरूमा उद्यमीशीलता तथा व्यावसायिक सीप विकासका साथै वित्तीय साक्षरताको अभियानलाई व्यापक रूपमा विस्तार गर्दै लैजाने र आगामी दिनमा क्रमश: वित्तीय संस्थाको सेवा तथा कार्यक्रमलाई क्रमशः प्रविधिमैत्री बनाउँदै लैजाने लगायतका लक्ष्य राखेर कार्य गरिनेछ ।

ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पर्न सक्ने घटना, आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण: हालको परिस्थितिमा बैंक तथा वित्तीय संस्थाहरु विरुद्ध भईरहेको विभिन्न गतिविधिहरूले वित्तीय संस्थाहरूको कर्जा असुलीमा समस्या देखिएको छ । तथापि, वित्तीय संस्थाको नाफामा सामान्य सुधार देखिएको छ भने मौज्दात तथा नगद प्रवाहको अवस्था यथावत् रहेकोछ । यस असहज परिस्थितिमा पनि ग्राहक सदस्यहरुले वित्तीय संस्था प्रति देखाएको विश्वास एवं संयमताले वित्तीय

Net Interest, Fee and Commisson Income91,956,970.95332,749,770.0087,968,971.86317,561,576.00
Net Trading Income----
Other Operating Income9,290,971.84108,997,040.00155,793,123.64190,670,335.00
Total Operating Income101,247,942.79441,746,810.00243,762,095.50508,231,911.00
Impairment Charge/ (Reversal) for Loans and Other Losses(15,953,557.52)5,286,050.0052,404,308.56341,996,182.00
Net Operating Income117,201,500.31436,460,760.00191,357,786.94166,235,729.00
Operating Expense79,210,693.87227,242,690.0054,122,630.98145,128,707.00
Personnel Expenses40,742,451.46158,923,470.0343,484,364.23113,168,518.00
Other Operating Expenses36,424,610.2366,016,854.82123,783.7520,540,777.00
Depreciation & Amortisation2,043,632.182,302,365.1810,514,483.0011,419,412.00
Operating Profit37,990,806.44209,218,070.00137,235,155.9621,107,022.00
Non Operating Income----
Non Operating Expense----
Profit Before Income Tax37,990,806.44209,218,070.00137,235,155.9621,107,022.00
Income Tax Expense11,397,241.9372,203,961.7441,170,546.79110,960,154.00
Current Tax11,397,241.9372,203,961.7441,170,546.79118,096,043.00
Deferred Tax---(7,135,889)
Profit for the Period26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Profit for the Period26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Other Comprehensive Income----
Total Comprehensive Income26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Basic Earning per share-47.03-(30.84)
Annualized Basic Earing Per Share-47.03-(30.84)
Diluted Earning per share-47.03-(30.84)
Ratios as Per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Capital Fund to RWA--
Non-Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit and Borrowing Ratio--
Base Rate--
Interest Rate Spread--

Statement of Distributable Profit or Loss

For the Quarter Ended 32nd Ashad, 2083

Particulars NPR

Net Profit for the Period end 4thQuarter 137,014,108.26

1. Appropriations

1.1 Profit required to be appropriated to: 34,908,300

a. General Reserve 27,402,821.65

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,370,141

e. Employee Training Fund 3,395,056

f. Client Protection Fund 2,740,282

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 4th Quarter available for distribution 102,105,807.82

Opening Retained Earning As on 1st Shrawan,2082 99,423,519.00

Distribution:-

Bonus Share Issued -

Cash Dividend -

Total Distributable Profit/Loss as on Quarter End Date 201,529,326.82

Annualized Distributable Profit/Loss Per Share 69.17

संस्था अझ बढी जिम्मेवार भई काय गन तत्पर हुनुपर्ने बाध्य गराएको छ।

२. कानुनी कारवाही सम्बन्धी विवरण:

क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए : यस अवधिमा यस वित्तीय संस्थाले कसैका उपर मुद्दा दायर नगरेको साथै वित्तीय संस्था विरुद्ध मुद्दा दायर भएको कुनै सूचना प्राप्त नभएको ।

ख) यस संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए: यस सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।

ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए : यस सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।

३. वित्तीय संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण:

क) वित्तीय संस्थाको शेयरको कारोबार नेपाल स्टक एक्सचेञ्ज मार्फत भईरहेको छ। खुल्ला बजारले दोस्रो बजारमा हुने शेयर कारोबारको मूल्य निर्धारण गर्ने व्यवस्थापनको धारणा रहेको छ। लगानीकर्ताहरुको यस संस्था प्रतिको विश्वास उच्च रहेको हुँदा भविष्यमा कारोबार मूल्य सकारात्मकता तर्फ उन्मुख हुने विश्वास लिएका छौं ।

ख) नेपाल स्टक एक्सचेञ्जको वेभसाईट www.nepalstock.com.np अनुसार मिति २०८३/०१/०१ देखि २०८३/०३/३२ सम्मको अवधिमा यस संस्थाको शेयर कारोबार निम्न अनुसार भएको देखिन्छ ।

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या कारोबार रकम कारोबार शेयर संख्या

१६०० १४२५.९० १४६६ ६४ १६६२ १०,५८,६३,५६५ ६९०४७

४. समस्या तथा चुनौती:

लघुवित्त संस्था विरुद्ध देखिएको अवाञ्छनीय क्रियाकलापहरु, कर्जा तथा सदस्यहरुमा दोहोरोपनाका कारणले सदस्यहरुलाई ऋणको अधिक भार भई कर्जाको भाका नाघ्ने जोखिम, नियमनकारी निकायहरुबाट हुने नीतिगत परिवर्तनबाट सृजना हुन सक्ने असर, कर्मचारीहरुको क्षमता अभिवृद्धिमा कमी भई उत्पन्न हुन सक्ने जोखिम आदि वित्तीय संस्थाको समस्या तथा चुनौतीहरु हुन् । वित्तीय संस्थामा रहेका दक्ष तथा अनुभवी जनशक्तिको उचित व्यवस्थापन गरी कर्मचारीहरुलाई समय सापेक्ष तालिम प्रदान गरिएको, समयानुकुल व्यवसायिक रणनीतिहरु तयार गरिएको, योजनावद्ध रुपमा खराब कर्जा असुलीको काम थालिएको तथा वित्तीय संस्थाको सेवामा विविधिकरण गरी वित्तीय संस्थाको समस्या तथा चुनौतीहरुलाई समाधान गर्ने प्रयत्न गरिएको छ।

५. संस्थागत सुशासन:

यस वित्तीय संस्था संस्थागत सुशासन कायम गर्न सदैव प्रतिबद्ध रहेको छ । संस्थागत सुशासनमा ध्यान दिदै संस्थाले अन्य विषयहरुका अतिरिक्त देहाय अनुसारका कदमहरुको समेत अवलम्बन गरेको छ।

क) यस संस्थाको सञ्चालक समिति, व्यवस्थापन, शेयरधनीहरु लगायत सम्पूर्ण सरोकारवालाहरुको हित संरक्षण तथा सम्वर्द्धन गर्न वित्तीय संस्था सदैव प्रतिबद्ध रहेको छ। नेपाल राष्ट्र बैंक तथा विद्यमान ऐन, कानून र अन्य नियमनकारी निकायहरुको निर्देशनको पालना गरी संस्थागत सुशासनको निरन्तर परिपालनाको लागि सञ्चालक समितिले विभिन्न नीति, नियम तथा कार्यविधिहरु तर्जुमा गर्ने तथा आवश्यकता अनुसार संशोधन गर्ने गरेको र उक्त नीति तथा निर्देशनहरुलाई व्यवस्थापनले कार्यान्वयन गर्दै आइरहेको छ।

ख) संस्थाले आफ्नो कारोबारलाई चुस्त, दुरुस्त राख्न तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन सञ्चालक समिति तथा व्यवस्थापन तहमा लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति तथा अन्य आवश्यक समिति, उपसमितिहरुको गठन गरेको छ। उक्त समिति तथा उपसमितिहरुको नियमित रुपमा बैठक बसी काम गर्ने क्रममा देखिएका कमी कमजोरीहरुलाई सुधार गर्ने सन्दर्भमा व्यवस्थापनलाई आवश्यक निर्देशनहरु दिने गरेको छ।

ग) केन्द्रीय कार्यालय तथा शाखा कार्यालयहरुको लेखा तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी तथा चुस्त दुरुस्त बनाउन राज्य शाखाहरुमा नियमित सुपरिवेक्षण तथा आन्तरिक लेखापरीक्षण कार्य हुँदै आईरहेको छ । सुपरिवेक्षण तथा लेखापरीक्षणले औल्याएका कमी कमजोरीहरुलाई यथाशीघ्र सुधार गरिएको छ।

६. सत्य तथ्य सम्बन्धमा कार्यकारी प्रमुखको उदघोषण:

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै, म यो उदघोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्तालाई सु-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

७. नियम २६ को उपनियम (५) सँग सम्बन्धित विशेष घटना वा परिस्थिती सम्बन्धी विवरण: छैन ।

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position ( As per NFRS)

As on Quarter Ended 32nd Ashad, 2083

Nrs.

Particulars This Quarter Ending Immediate Previous Year Ending
Cash & Cash Equivalents848,500,630.00973,524,240.00
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 Customers3,168,399,177.213,022,934,964.00
Investment Securities--
Current Tax Assets12,883,020.77-
Investment Property--
Property and Equipment41,516,056.7238,212,362.00
Goodwill and Intangible Assets--
Deferred Tax Assets29,133,406.2229,133,406.00
Other Assets22,952,528.434,674,343.00
Total Assets4,123,384,819.354,068,479,315.00
Liabilities
Due to Bank and Financial Institutions-100,000,000.00
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers2,512,651,759.992,430,199,075.00
Borrowings--
Current Tax Liabilities-34,913,018
Provisions--
Deferred Tax Liabilities--
Other Liabilities780,148,788.89806,381,699.00
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities3,292,800,548.883,371,493,792.00
Equity
Share Capital291,337,500.00291,337,500.00
Share Premium--
Retained Earnings201,529,326.8299,423,519.00
Reserves337,717,443.65306,224,504.00
Total Equity830,584,270.47696,985,523.00
Total Liabilities and Equity4,123,384,819.354,068,479,315.00

Condensed Statement of Profit and Loss

For the Quarter Ended 32nd Ashad, 2083

Nrs.

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income141,744,552.74527,579,880.00145,059,074.96524,922,843.00
Interest Expense60,057,766.80232,198,680.0065,045,038.32242,803,828.00
Net Interest Income81,686,785.94295,381,200.0080,014,036.64282,119,015.00
Fee and Commission Income10,270,185.0137,368,570.008,122,247.2235,609,873.00
Fee and Commission Expense--167,312167,312
Net Fee and Commission Income10,270,185.0137,368,570.007,954,935.2235,442,561.00

Interest Rate

1. Deposit 7.5%-13.3%

2. Loan & Advance 12 - 14.10%

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 impairment 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, Schedule 14

(Related to Rule 26, Sub-rule (1))

Fourth Quarter Report of Fiscal Year 2082/83

1. Financial Statements:

a) Quarterly Balance Sheet, Profit and Loss Statement: The unaudited balance sheet and profit and loss account details for the fourth quarter of F.Y. 2082/83 have been published herewith. These details are also available on the institution's website https://nesdosambridha.com.

b) Key Financial Ratios:

Earnings Per Share Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

47.03 31.97 285.09 1412.33 25.75

2. Management Analysis:

a) Details regarding major changes in the institution's balance, income, and liquidity during the quarterly period:

In this quarterly period, loans stand at Rs. 4,156,340,951/-, savings amount to Rs. 2,512,651,759/-, and cash and bank balances stand at Rs. 848,500,630/-. In the fourth quarter of FY 2082/83, growth has been observed in the income and savings mobilization of this financial institution. In this quarterly period, loan investment has increased while cash and bank balance amounts have decreased. Due to activities against microfinance institutions affecting the microfinance program, global economic slowdown, problems arising from petroleum price hikes caused by the USA and Iran conflict, double counting in loans, and other factors, significant improvement in loans at risk has not been seen. Management is aware that current circumstances should not have a long-term impact on the institution, and it is expected that such problems will decrease in the coming days.

b) Management's analytical details regarding the business plan for the upcoming period:

Since the non-performing loan ratio is high, action will be taken by formulating loan recovery strategies, improving loan quality, utilizing customer protection fund amounts maximally for the benefit of customers, expanding services by involving deprived and backward classes in unserved areas in microfinance programs, refining services and facilities provided by the financial institution according to members' needs over time, expanding entrepreneurship and vocational skill development alongside financial literacy campaigns among members, and gradually making the financial institution's services and programs technology-friendly in the coming days.

c) Analytical details regarding events that could have a material impact on the entity's balances, profit, or cash flows based on past experience: In the present circumstances, various activities against banks and financial institutions have created problems in loan recovery for financial institutions. However, a slight improvement in the financial institution's profit has been seen, while balances and cash flow conditions remain unchanged. Even in these uncomfortable circumstances, the trust and restraint shown by customer members towards the financial institution...

Net Interest, Fee and Commisson Income91,956,970.95332,749,770.0087,968,971.86317,561,576.00
Net Trading Income----
Other Operating Income9,290,971.84108,997,040.00155,793,123.64190,670,335.00
Total Operating Income101,247,942.79441,746,810.00243,762,095.50508,231,911.00
Impairment Charge/ (Reversal) for Loans and Other Losses(15,953,557.52)5,286,050.0052,404,308.56341,996,182.00
Net Operating Income117,201,500.31436,460,760.00191,357,786.94166,235,729.00
Operating Expense79,210,693.87227,242,690.0054,122,630.98145,128,707.00
Personnel Expenses40,742,451.46158,923,470.0343,484,364.23113,168,518.00
Other Operating Expenses36,424,610.2366,016,854.82123,783.7520,540,777.00
Depreciation & Amortisation2,043,632.182,302,365.1810,514,483.0011,419,412.00
Operating Profit37,990,806.44209,218,070.00137,235,155.9621,107,022.00
Non Operating Income----
Non Operating Expense----
Profit Before Income Tax37,990,806.44209,218,070.00137,235,155.9621,107,022.00
Income Tax Expense11,397,241.9372,203,961.7441,170,546.79110,960,154.00
Current Tax11,397,241.9372,203,961.7441,170,546.79118,096,043.00
Deferred Tax---(7,135,889)
Profit for the Period26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Profit for the Period26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Other Comprehensive Income----
Total Comprehensive Income26,593,564.51137,014,108.2696,064,609.17(89,853,132.00)
Basic Earning per share-47.03-(30.84)
Annualized Basic Earing Per Share-47.03-(30.84)
Diluted Earning per share-47.03-(30.84)
Ratios as Per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Capital Fund to RWA--
Non-Performing Loan (NPL) to Total Loan--
Total Loan Loss Provision to Total NPL--
Cost of Funds--
Credit to Deposit and Borrowing Ratio--
Base Rate--
Interest Rate Spread--

Statement of Distributable Profit or Loss

For the Quarter Ended 32nd Ashad, 2083

Particulars NPR

Net Profit for the Period end 4thQuarter 137,014,108.26

1. Appropriations

1.1 Profit required to be appropriated to: 34,908,300

a. General Reserve 27,402,821.65

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,370,141

e. Employee Training Fund 3,395,056

f. Client Protection Fund 2,740,282

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 4th Quarter available for distribution 102,105,807.82

Opening Retained Earning As on 1st Shrawan,2082 99,423,519.00

Distribution:-

Bonus Share Issued -

Cash Dividend -

Total Distributable Profit/Loss as on Quarter End Date 201,529,326.82

Annualized Distributable Profit/Loss Per Share 69.17

This has compelled the institution to be even more responsible and ready to act.

2. 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 by this financial institution against anyone during this period, nor has any notice been received regarding lawsuits filed against the financial institution.

b) If any lawsuit has been filed by or against the promoter or director of this institution regarding disobedience of prevalent rules or criminal offense: No information has been received in this regard.

c) If any lawsuit has been filed by or against any promoter or director regarding economic crime: No information has been received in this regard.

3. Analysis Regarding Share Transactions of the Financial Institution:

a) Share trading of the financial institution is being conducted through Nepal Stock Exchange. Management holds the view that the open market determines the price of share trading in the secondary market. As investors' trust in this institution remains high, we believe that future trading prices will move towards positivity.

b) According to the website of Nepal Stock Exchange www.nepalstock.com.np, the share trading of this institution during the period from 2083/01/01 to 2083/03/32 is shown as follows:

Maximum Price Minimum Price Closing Price Trading Days Number of Trades Turnover Amount Number of Shares Traded

1600 1425.90 1466 64 1662 10,58,63,565 69047

4. Problems and Challenges:

Undesirable activities seen against microfinance institutions, risk of loans defaulting due to excess burden of debt on members caused by duplication in loans and membership, impacts that may arise from policy changes by regulatory bodies, risks arising from lack of employee capacity enhancement, etc., are the problems and challenges of the financial institution. Attempts have been made to resolve the problems and challenges of the financial institution by properly managing the skilled and experienced workforce in the financial institution, providing timely training to employees, preparing business strategies suitable for the time, initiating planned bad loan recovery work, and diversifying the financial institution's services.

5. Corporate Governance:

This financial institution is always committed to maintaining corporate governance. Paying attention to corporate governance, the institution has adopted the following steps in addition to other matters:

a) The financial institution is always committed to protecting and promoting the interests of all stakeholders, including the board of directors, management, and shareholders. To ensure continuous compliance with corporate governance in accordance with directives of Nepal Rastra Bank and existing Acts, laws, and other regulatory bodies, the board of directors formulates and amends various policies, rules, and procedures as needed, and the management continues to implement those policies and directives.

b) To keep its transactions efficient and sound and to make internal control systems effective, the institution has formed an Audit Committee, Risk Management Committee, Anti-Money Laundering Monitoring Committee, and other necessary committees and sub-committees at the board of directors and management levels. The management is given necessary directions regarding the correction of shortcomings identified during regular meetings and work of these committees and sub-committees.

c) Regular supervision and internal audit work are ongoing in branches to make the accounting and internal control system of the central office and branch offices effective, efficient, and sound. Shortcomings pointed out by supervision and audit are rectified as soon as possible.

6. Declaration by the Chief Executive Regarding Truth and Facts:

As of today's date, I personally take responsibility regarding the accuracy of the information and details mentioned in this report. 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 required for investors to make informed decisions have been concealed.

7. Details Related to Special Events or Circumstances Related to Rule 26, Sub-rule (5): None.

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