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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
14 Aug, 2026
एनएलजी इन्स्योरेन्सको त्रैमासिक वित्तीय विवरण

एनएलजी इन्स्योरेन्सको त्रैमासिक वित्तीय विवरणNLG Insurance: Quarterly Financial Results

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 14, 2026

एनएलजी इन्स्योरेन्स कम्पनी लिमिटेड

सबैको सुरक्षा, एनएलजीको ईन्स्योरेन्स

Quarterly Financial Results for ...

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Unaudited Audited

Fig in NPR.

Particulars At the end of this Quarter At the end ofImmediatePrevious Year
Assets:
Goodwill & Intangible Assets861,0461,076,307
Property and Equipment110,852,915112,846,397
Investment Properties--
Deferred Tax Assets60,663,96059,768,574
Investment in Subsidiaries--
Investment in Associates--
Investments3,063,736,5733,977,897,240
Loans57,084,43929,397,532
Reinsurance Assets2,947,106,2472,568,051,105
Current Tax Assets179,593,060118,070,966
Insurance Receivables1,485,627,410950,199,264
Other Assets643,827,821339,168,374
Other Financial Assets9,019,918149,548,172
Cash and Cash Equivalent500,416,558449,962,764
Total Assets9,058,789,9478,755,986,695
Equity:
Share Capital2,667,833,4092,565,224,432
Share Application Money Pending Allotment--
Share Premium138,524,483271,916,153
Special Reserves1,420,213,0171,391,306,952
Catastrophe Reserves89,487,99986,597,393
Retained Earnings11,700,47991,382,049
Other Equity110,581,066176,680,354
Total Equity4,438,340,4534,583,107,332
Liabilities:
Provisions155,830,899122,418,569
Gross Insurance Contract Liabilities3,816,723,6963,325,818,849
Deferred Tax Liabilities--
Insurance Payable99,960,44189,605,941
Current Tax Liabilities--
Borrowings--
Other Liabilities379,288,290583,673,578
Other Financial Liabilities168,646,16851,362,426
Total Liabilities4,620,449,4944,172,879,363
Total Equity and Liabilities9,058,789,9478,755,986,695

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

Unaudited Unaudited Audited Audited

Fig in NPR.

Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Corresponding Previous Year This Quarter Corresponding Previous Year Upto this Quarter (YTD)
Income:
Gross Earned Premiums1,295,792,9024,025,673,9791,010,038,0482,886,416,884
Premiums Ceded-850,706,209-2,866,034,681-693,017,253-1,903,595,891
Net Earned Premiums445,086,6941,159,639,298317,020,796982,820,993
Commission Income30,097,904424,903,222197,480,781427,940,103
Other Direct Income17,493,15129,776,73911,345,72123,833,248
Income from Investments and Loans37,873,735161,721,42730,976,198165,205,209

Net Gain/(Loss) on Fair Value

Notes:

a. Detailed Interim Financial Statements have been uploaded in the website of the company (https://www.nlgi.com.np/)

b. Current year figures presented are unaudited, and may change pursuant to instructions of audit or actuarial report.

1. Solvency Ratio related disclosure:

Solvency Ratio (As at 16th ...)

2. Reinsurance related disclosure:

The company has maintained adequate reinsurance arrangement including catastrophic coverage which is sufficient to meet claims arising out of catastrophic events. The company has reinsurance agreement with rated (i.e., Hannover Re) which satisfies the minimum required rating. Furthermore, required reinsurance reserve has been created as per Reinsurance Directive, 2080 and the ammentments thereto.

3. Details regarding legal proceedings:

No information regarding any legal cases filed by or against the company during this quarter has been received except the cases related to normal course of financial crime and committin...

4. Corporate Governance:

The company has complied with the Corporate Governance Directive issued by Insurance Authority and time to time instructions. Internal controls, internal and external audits have also been strengthened in compliance with rules and regulations.

5. Regulatory limit on expenses of management:

The provision of regulatory limit on expenses has been introduced as per Insurance Rules, 2081. Hence, ...

धितोपत्र दर्ता तथा निष्काशन नियमावली...

आ.ब. २०८१/०८२ को चौ...

(१) वित्तीय विवरण :

क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण :

यस कम्पनीको आ.व. २०८१/०८२... (Provisional) वासलात, नाफा नोक्सान विवरण यसै साथ प्रकाशित गरिएको छ ।

ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी (EPS) रु. २.१७

मूल्य आम्दानी अनुपात (PE Ratio) २५७....

(२) व्यवस्थापकीय विश्लेषण :

स्तरीय सेवाका कारण बीमितहरुको संख्यामा वृद्धि हुनुका साथै कम्पनीको समग्र बीमा व्यवसाय निरन्तर रुपमा वृद्धि भईरहेको छ । शाखा संजाल थप विस्तार गर्दै जाने रणनीति कम्पनीको रहेको छ ।

पो.ब.नं. २०६००, पानीपोखरी, लाजिम्पाट, काठमाण्डौं, नेपाल

फोन नं. ०१-४००६६२५, ४५४२६४६, ४५१८११३

ईमेल : [email protected] वेबसाईट www.nlgi.com.np

Fourth Quarter, F.Y. 2082/83 B.S

STATEMENT OF FINANCIAL POSITION

As At 16th July, 2026 (Asadh End 2083)

AS PER NFRS17-"INSURANCE CONTRACTS"

Fig in NPR

Particulars 2025-26 Restated 2024-25

Assets
Goodwill & Intangible Assets861,0461,076,307
Property and Equipment110,852,915112,846,397
Investment Properties--
Deferred Tax Assets46,794,54259,768,574
Investment in Subsidiaries--
Investment in Associates--
Investments3,063,736,5733,977,897,240
Loans57,084,43929,397,532
Reinsurance Assets3,922,963,5593,153,273,436
Current Tax Assets179,593,060118,070,966
Other Assets818,180,876258,777,196
Other Financial Assets9,019,918149,548,172
Cash and Cash Equivalent500,416,558449,962,764
Total Assets8,709,503,4868,310,618,584
Equity & Liabilities
Equity
Share Capital2,667,833,4092,565,224,432
Share Application Money Pending Allotment--
Share Premium138,524,483271,916,153
Special Reserves1,420,213,0171,391,306,952
Catastrophe Reserves89,487,99986,597,393
Retained Earnings14,168,85794,876,908
Other Equity110,581,066176,680,354

Section 84(3) of Insurance Act, 2079

Solvency Ratio

July, 2025) (in %) 424.50

the Corporate Governance directive as issued by Nepal time amendments issued thereto. In addition to this, internal een conducted for compliance with the guidelines and internal

र निष्काशन नियमावली २०७३ को अनुसूची १४

म २६ को उपनियम (१) संग सम्बन्धित)

चौथो त्रैमासिक (२०८३ असार मसान्त) सम्मको प्रतिवेदन

ना नोक्सान सम्बन्धी विवरण ।

०८३ को चौथो त्रैमासिक अवधि सम्मको लेखापरीक्षण नभएको क्सान तथा अन्य व्यापक आम्दानी सम्बन्धी विवरण यसै साथ प्रकाशित

प्रति शेयर नेटवर्थ रु. प्रति शेयर कुल सम्पत्तिको मूल्य रु.

१४ १६६.३६ ३३९.५६

विश्वास हासिल गर्न यो कम्पनी सफल भएको छ । यसैले कम्पनीको हुदै गईरहेको छ । आगामी दिनहरुमा सबै क्षेत्रहरुमा अझ बढि सेवा

Changes----
Net Realised Gains/(Losses)----
Other Income-59,929,63445,369,49845,369,498
Total Income530,551,4841,835,970,320602,192,9941,645,169,051
Expenses:
Gross Claims Paid1,307,773,0013,336,878,988715,430,9852,425,944,219
Claims Ceded-964,167,686-2,323,003,184-485,969,321-1,796,514,025
Gross Change in Contract Liabilities626,836,3501,936,345,845119,639,674169,664,193
Change in Contract Liabilites Ceded to Reinsurers-650,235,846-1,890,070,837-124,544,566-128,135,833
Net Claims Incurred320,205,8191,060,150,812224,556,772670,958,554
Commission Expenses45,618,068106,038,12243,319,83991,038,654
Service Fees3,103,5299,189,106426,2417,355,810
Other Direct expenses-9,140,4421,692,65013,210,24315,847,644
Employee Benefits Expenses88,187,097353,128,901126,782,763349,405,105
Depreciation and Amortization Expenses6,996,61937,155,6731,594,26036,815,599
Impairment Losses9,782,78657,500,00046,395,76746,395,767
Other Operating Expenses42,261,233131,387,15162,792,893158,755,016
Finance Cost2,154,0988,616,392-473,9028,616,392
Total Expenses509,168,8071,764,858,807518,604,8771,385,188,541
Net Profit/(Loss) For The Year Before Share of Net Profits of Associates Accounted for Using Equity Method and Tax21,382,67771,111,51383,588,117259,980,511
Share of Net Profit of Associates accounted using Equity Method----
Profit Before Tax21,382,67771,111,51383,588,117259,980,511
Income Tax Expenses-1,619,26913,299,38253,542,111106,592,242
Net Profit/(Loss) For The Year23,001,94657,812,13230,046,006153,388,269
Earning Per Share
Basic EPS2.175.98
Diluted EPS2.175.98

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME

Fig in NPR.

Particulars Current YearThis Quarter Current Year UptoThis Quarter (YTD) Corresponding Previous YearThis Quarter Corresponding Previous Year UptoThis Quarter (YTD)
Net Profit/(Loss) For The Year23,001,94657,812,13230,046,006153,388,269
Other Comprehensive Income-58,461,675-37,432,592-998,91117,570,019
Total Comprehensive Income-35,459,72920,379,54029,047,096170,958,288

OTHER DETAILS

Particulars Current Year Upto This Quarter (YTD) (Unaudited) Previous Year Upto this Quarter (YTD) (Audited)
1. Total Issued Policy Count223,911199,026
2. Total Renewed Policy Count70,36155,146
3. Total Claims Paid Count13,04111,425
4. Outstanding Claims Count6,5655,129
5. Gross Outstanding Claim including IBNR and IBNER (Amount)2,310,863,1531,691,061,732
6. Net Outstanding Claim including IBNR and IBNER (Amount)315,266,839158,430,088
7. Margin Over Best Estimate (MOBE)44,734,52239,064,874
8. Net Unearned Premium Reserve (Amount)188,891,001273,880,242
9. Unexpired Risk Reserve (Amount)27,797,78927,797,789
10. Earthquake Premium Reserve (Amount)19,676,91719,676,917
11. Long Term Investments (Amount)984,468,573690,987,240
12. Short Term Investments (Amount)2,079,268,0003,286,910,000
13. Direct Premium (Amount)4,019,985,0132,978,885,673
14. Investment in Cost (Amount)3,028,667,6073,884,366,598
15. Solvency Margin Ratio (in %)424.50424.50

अवस्थामा गत वर्षको सोही अवधि...

भदौ २३ र २४ मा भएको Gen-Z ... कमी भएको छ ।

(३) कानूनी कारवाही सम्बन्धी विवरण

क) यस त्रैमासिकको अवधिमा कम्पनीव...

ख) यस त्रैमासिकको अवधिमा कम्पनी... फौजदारी अपराध गरेको सम्बन्धमा...

ग) यस त्रैमासिकको अवधिमा कुनै सं... मुद्दा दायर भएको जानकारी नभए...

(४) संगठित संस्थाको शेयर कारोबार...

क) शेयर कारोबार धितोपत्र बजारबा... बजारमा सकारात्मक रहेको छ । ल... व्यवसायिक अभिवृद्धि सँगै कारोवार... अनुरुप हुने अपेक्षा गरिएको छ ।

ख) नेपाल स्टक एक्सचेन्ज लि. को वे... अवधिमा संस्थाको शेयरको कारोबा...

अधिकतम मूल्य रु. ७५९.०० न्यूनतम मूल्य रु. ५४६.०० अन्तिम मूल्य रु. ५५८.००

(५) समस्या तथा चुनौति :

अ) आन्तरिक समस्या र चुनौती

क) बीमा बजारमा बढ्दो प्रतिस्पर्धा ।

ख) सर्वसाधारणमा बीमा सम्बन्धी जन... कर्मचारीहरुमा पर्याप्त तालिमको क...

ग) बीमाक्षेत्रको पहुँच खासगरि ग्रामिण...

घ) बैंक तथा वित्तीय क्षेत्रको व्याजदर ...

ङ) बैंक तथा वित्तीय संस्थामा बढ्दो त...

च) जेन जी आन्दोलन पश्चात अर्थतन्त्र...

आ) बाह्य समस्या र चुनौती

क) अमेरिका र इरान युद्धले विश्व अर्थ... स्फितिले संचालन खर्चमा भएको व...

ख) जलवायु परिवर्तनको कारणले बाढी...

इ) रणनीति :

क) जनशक्तिलाई प्रभावकारी गर्नको ल... उचित प्रोत्साहन प्रदान गर्ने ।

ख) बीमाक्षेत्रको पहुँच पूर्णरुपमा विस्ता...

ग) ग्राहकसंग सुमधुर सम्वन्ध कायम र...

घ) लगानीमा विविधिकरण तथा पुनर्वी...

(६) संस्थागत सुशासन :

संस्थागत सुशासनका लागि कम्प... संस्थागत सुशासन सम्बन्धी निर्देशि... समय-समयमा जारी निर्देशिका र उ... वाह्य लेखापरीक्षण समेत गर्दै आए...

(७) सत्य, तथ्यता सम्बन्धमा कार्यकारी...

आजका मितिसम्म यस प्रतिवेदनमा... म व्यक्तिगत रुपमा पूर्ण उत्तरदायि... प्रतिवेदनमा उल्लेखित विवरणहरु स... कुनै विवरण, सूचना तथा जानकारी...

को तुलनामा ३२ प्रतिशतले बीमा शुल्क वृद्धि भएको छ । साथै २०८२

आन्दोलनको कारणले भएको क्षतिले गर्दा यस समीक्षा अवधिको नाफामा

को तर्फबाट तथा कम्पनी विरुद्धमा कुनै मुद्दा दायर नभएको ।

को संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा

कुनै मुद्दा दायर भएको जानकारी नभएको ।

स्थापक वा संचालक विरुद्धमा आर्थिक अपराध गरेको सम्बन्धमा कुनै

को ।

सम्बन्धी विश्लेषण :

ट निर्देशित रहने भएता पनि यस कम्पनीको शेयर कारोवार दोश्रो

गानीकर्ताहरुको यस संस्था प्रतिको विश्वास उच्च रहेको हुँदा कम्पनीको

तथा मूल्य सकारात्मक तर्फ उन्मुख भएको हुँदा भविष्यमा समेत सोही

साइट अनुसार मिति २०८३/०१/०१ देखि २०८३/०३/३२ सम्मको

र विवरण देहाय अनुसार छ ।

कारोवार संख्या कारोवारको कुल दिन कारोवार भएको शेयर संख्या शेयर कारोवार रकम रु.

५,९६१.०० ६४.०० ९,०३,२६६.०० ५४,६२,९२,२१६.९०

चेतनाको कमी, बीमा क्षेत्रमा दक्ष कर्मचारीको अभाव तथा मौजुदा कमी ।

क्षेत्रमा पूर्णरुपमा विस्तारित नभएको अवस्था ।

घट्दो क्रममा रहेको र सो को लगानी आयमा हुने प्रभाव ।

तरलताको कारणले लगानीको क्षेत्रमा भएको संकुचनको प्रभाव ।

क्रमा परेको नकारात्मक असर तथा राजनितिक अस्थिरताको प्रभाव ।

र्तन्त्र लगाएत नेपालमा पारेको प्रभाव र सो को कारणले बढ्दो मुद्रा वृद्धि ।

पहिरो तथा दैवि प्रकोपको प्रभाव ।

लागि मौजुदा कर्मचारीहरुलाई निरन्तर रुपमा तालिम प्रदान गर्ने तथा

रित गर्नका लागी थप शाखा सन्जाललाई विस्तारित गर्ने ।

राख्ने तथा ग्राहक सन्तुष्टिलाई केन्द्र विन्दु मानेर सेवा प्रदान गर्ने ।

मा नितिलाई थप परिमार्जन गरी दरिलो बनाउने ।

नी सदैव प्रतिबद्ध रही बीमा ऐन, बीमा नियमावली तथा बीमकको काको पालना गरिएको छ । सोका साथै श्री नेपाल बीमा प्राधिकरणद्वारा आन्तरिक विनियमावली तथा प्रणालीको पालनाका लागि आन्तरिक तथा को छ ।

प्रमुखको उद्घोषणा :

उल्लेखित जानकारी तथा पेश गरेको विवरणहरुको शुद्धता सम्बन्धमा त्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस त्य, तथ्यपूर्ण छन् र लगानीकर्ताहरुलाई समुचित निर्णय लिन आवश्यक ोहरु लुकाइएको छैन ।

Total Equity4,440,808,8314,586,602,191
Liabilities
Provisions155,830,899122,418,569
Gross Insurance Contract Liabilities3,493,159,0423,319,694,786
Deferred Tax Liabilities--
Current Tax Liabilities--
Borrowings--
Other Liabilities451,058,546230,540,613
Other Financial Liabilities168,646,16851,362,426
Total Liabilities4,268,694,6553,724,016,393
Total Equity and Liabilities8,709,503,4868,310,618,584

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

For Period 17th July, 2025 - 16th July, 2026

Particulars 2025-26

Insurance Revenue 3,116,236,842

Insurance Service Expenses -6,792,545,529

Insurance Service Result Before Reinsurance Contracts Held -3,676,308,687

Allocation of Reinsurance Premium -1,538,039,468

Amount Recoverable from Reinsurer for incurred claims 5,627,067,253

Net Income (Expenses) from Reinsurance Contract Held 4,089,027,786

Insurance Service Result 412,719,099

Interest revenue 124,767,382

Net Gain/(Loss) on Fair Value Changes -

Net Realised Gains/(Losses) -

Other Investment Revenue 36,954,045

Impairment Reversal/ (Loss) on Financial Assets -

Total Investment Income 161,721,427

Insurance Finance Expenses -15,242,865

Reinsurance Finance Income 19,811,912

Net Insurance Finance Result 4,569,047

Other Income 89,706,373

Other Expenses -587,788,117

Net Other Income/ (Expense) -498,081,744

Profit Before Tax 80,927,828

Income Tax Expenses -20,234,091

Profit/ (Loss) for the Period 60,693,738

Basic EPS 2.28

Diluted EPS 2.28

Profit/ (Loss) for the Period 60,693,738

Other Comprehensive Income -37,432,592

Total Comprehensive Income 23,261,146

NLG Insurance Company Limited

Everyone's Safety, NLG's Insurance

Quarterly Financial Results for ...

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Unaudited Audited

Fig in NPR.

Particulars At the end of this Quarter At the end ofImmediatePrevious Year
Assets:
Goodwill & Intangible Assets861,0461,076,307
Property and Equipment110,852,915112,846,397
Investment Properties--
Deferred Tax Assets60,663,96059,768,574
Investment in Subsidiaries--
Investment in Associates--
Investments3,063,736,5733,977,897,240
Loans57,084,43929,397,532
Reinsurance Assets2,947,106,2472,568,051,105
Current Tax Assets179,593,060118,070,966
Insurance Receivables1,485,627,410950,199,264
Other Assets643,827,821339,168,374
Other Financial Assets9,019,918149,548,172
Cash and Cash Equivalent500,416,558449,962,764
Total Assets9,058,789,9478,755,986,695
Equity:
Share Capital2,667,833,4092,565,224,432
Share Application Money Pending Allotment--
Share Premium138,524,483271,916,153
Special Reserves1,420,213,0171,391,306,952
Catastrophe Reserves89,487,99986,597,393
Retained Earnings11,700,47991,382,049
Other Equity110,581,066176,680,354
Total Equity4,438,340,4534,583,107,332
Liabilities:
Provisions155,830,899122,418,569
Gross Insurance Contract Liabilities3,816,723,6963,325,818,849
Deferred Tax Liabilities--
Insurance Payable99,960,44189,605,941
Current Tax Liabilities--
Borrowings--
Other Liabilities379,288,290583,673,578
Other Financial Liabilities168,646,16851,362,426
Total Liabilities4,620,449,4944,172,879,363
Total Equity and Liabilities9,058,789,9478,755,986,695

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

Unaudited Unaudited Audited Audited

Fig in NPR.

Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Corresponding Previous Year This Quarter Corresponding Previous Year Upto this Quarter (YTD)
Income:
Gross Earned Premiums1,295,792,9024,025,673,9791,010,038,0482,886,416,884
Premiums Ceded-850,706,209-2,866,034,681-693,017,253-1,903,595,891
Net Earned Premiums445,086,6941,159,639,298317,020,796982,820,993
Commission Income30,097,904424,903,222197,480,781427,940,103
Other Direct Income17,493,15129,776,73911,345,72123,833,248
Income from Investments and Loans37,873,735161,721,42730,976,198165,205,209

Net Gain/(Loss) on Fair Value

Notes:

a. Detailed Interim Financial Statements have been uploaded in the website of the company (https://www.nlgi.com.np/)

b. Current year figures presented are unaudited, and may change pursuant to instructions of audit or actuarial report.

1. Solvency Ratio related disclosure:

Solvency Ratio (As at 16th ...)

2. Reinsurance related disclosure:

The company has maintained adequate reinsurance arrangement including catastrophic coverage which is sufficient to meet claims arising out of catastrophic events. The company has reinsurance agreement with rated (i.e., Hannover Re) which satisfies the minimum required rating. Furthermore, required reinsurance reserve has been created as per Reinsurance Directive, 2080 and the ammentments thereto.

3. Details regarding legal proceedings:

No information regarding any legal cases filed by or against the company during this quarter has been received except the cases related to normal course of financial crime and committin...

4. Corporate Governance:

The company has complied with the Corporate Governance Directive issued by Insurance Authority and time to time instructions. Internal controls, internal and external audits have also been strengthened in compliance with rules and regulations.

5. Regulatory limit on expenses of management:

The provision of regulatory limit on expenses has been introduced as per Insurance Rules, 2081. Hence, ...

Securities Registration and Issuance Regulations...

F.Y. 2081/082 Fourth...

(1) Financial Statements:

a) Balance Sheet and Profit and Loss statement of the quarterly period:

The provisional Balance Sheet and Profit and Loss Statement of this company for F.Y. 2081/082... have been published herewith.

b) Major Financial Ratios:

Earnings Per Share (EPS) Rs. 2.17

Price Earnings Ratio (PE Ratio) 257....

(2) Management Analysis:

Due to quality service, the number of insured has increased and the overall insurance business of the company is continuously growing. The company's strategy is to further expand its branch network.

P.O. Box No. 20600, Panipokhari, Lazimpat, Kathmandu, Nepal

Phone No. 01-4006625, 4542646, 4518113

Email: [email protected] Website: www.nlgi.com.np

Fourth Quarter, F.Y. 2082/83 B.S

STATEMENT OF FINANCIAL POSITION

As At 16th July, 2026 (Asadh End 2083)

AS PER NFRS17-"INSURANCE CONTRACTS"

Fig in NPR

Particulars 2025-26 Restated 2024-25

Assets
Goodwill & Intangible Assets861,0461,076,307
Property and Equipment110,852,915112,846,397
Investment Properties--
Deferred Tax Assets46,794,54259,768,574
Investment in Subsidiaries--
Investment in Associates--
Investments3,063,736,5733,977,897,240
Loans57,084,43929,397,532
Reinsurance Assets3,922,963,5593,153,273,436
Current Tax Assets179,593,060118,070,966
Other Assets818,180,876258,777,196
Other Financial Assets9,019,918149,548,172
Cash and Cash Equivalent500,416,558449,962,764
Total Assets8,709,503,4868,310,618,584
Equity & Liabilities
Equity
Share Capital2,667,833,4092,565,224,432
Share Application Money Pending Allotment--
Share Premium138,524,483271,916,153
Special Reserves1,420,213,0171,391,306,952
Catastrophe Reserves89,487,99986,597,393
Retained Earnings14,168,85794,876,908
Other Equity110,581,066176,680,354

Section 84(3) of Insurance Act, 2079

Solvency Ratio

July, 2025) (in %) 424.50

the Corporate Governance directive as issued by Nepal time amendments issued thereto. In addition to this, internal een conducted for compliance with the guidelines and internal

and Issue Regulations, 2073 Schedule 14

Related to Rule 26 Sub-rule (1)

Fourth Quarter (Till End of Ashadh 2083) Report

Profit and Loss Statement details.

Unaudited statement of Profit and Loss and Other Comprehensive Income up to the fourth quarter of 2083 is published herewith.

Net Worth Per Share Rs. Total Assets Value Per Share Rs.

14 166.36 339.56

This company has been successful in gaining trust. Hence, the company's... is ongoing. In the coming days, even more services in all areas...

Changes----
Net Realised Gains/(Losses)----
Other Income-59,929,63445,369,49845,369,498
Total Income530,551,4841,835,970,320602,192,9941,645,169,051
Expenses:
Gross Claims Paid1,307,773,0013,336,878,988715,430,9852,425,944,219
Claims Ceded-964,167,686-2,323,003,184-485,969,321-1,796,514,025
Gross Change in Contract Liabilities626,836,3501,936,345,845119,639,674169,664,193
Change in Contract Liabilites Ceded to Reinsurers-650,235,846-1,890,070,837-124,544,566-128,135,833
Net Claims Incurred320,205,8191,060,150,812224,556,772670,958,554
Commission Expenses45,618,068106,038,12243,319,83991,038,654
Service Fees3,103,5299,189,106426,2417,355,810
Other Direct expenses-9,140,4421,692,65013,210,24315,847,644
Employee Benefits Expenses88,187,097353,128,901126,782,763349,405,105
Depreciation and Amortization Expenses6,996,61937,155,6731,594,26036,815,599
Impairment Losses9,782,78657,500,00046,395,76746,395,767
Other Operating Expenses42,261,233131,387,15162,792,893158,755,016
Finance Cost2,154,0988,616,392-473,9028,616,392
Total Expenses509,168,8071,764,858,807518,604,8771,385,188,541
Net Profit/(Loss) For The Year Before Share of Net Profits of Associates Accounted for Using Equity Method and Tax21,382,67771,111,51383,588,117259,980,511
Share of Net Profit of Associates accounted using Equity Method----
Profit Before Tax21,382,67771,111,51383,588,117259,980,511
Income Tax Expenses-1,619,26913,299,38253,542,111106,592,242
Net Profit/(Loss) For The Year23,001,94657,812,13230,046,006153,388,269
Earning Per Share
Basic EPS2.175.98
Diluted EPS2.175.98

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME

Fig in NPR.

Particulars Current YearThis Quarter Current Year UptoThis Quarter (YTD) Corresponding Previous YearThis Quarter Corresponding Previous Year UptoThis Quarter (YTD)
Net Profit/(Loss) For The Year23,001,94657,812,13230,046,006153,388,269
Other Comprehensive Income-58,461,675-37,432,592-998,91117,570,019
Total Comprehensive Income-35,459,72920,379,54029,047,096170,958,288

OTHER DETAILS

Particulars Current Year Upto This Quarter (YTD) (Unaudited) Previous Year Upto this Quarter (YTD) (Audited)
1. Total Issued Policy Count223,911199,026
2. Total Renewed Policy Count70,36155,146
3. Total Claims Paid Count13,04111,425
4. Outstanding Claims Count6,5655,129
5. Gross Outstanding Claim including IBNR and IBNER (Amount)2,310,863,1531,691,061,732
6. Net Outstanding Claim including IBNR and IBNER (Amount)315,266,839158,430,088
7. Margin Over Best Estimate (MOBE)44,734,52239,064,874
8. Net Unearned Premium Reserve (Amount)188,891,001273,880,242
9. Unexpired Risk Reserve (Amount)27,797,78927,797,789
10. Earthquake Premium Reserve (Amount)19,676,91719,676,917
11. Long Term Investments (Amount)984,468,573690,987,240
12. Short Term Investments (Amount)2,079,268,0003,286,910,000
13. Direct Premium (Amount)4,019,985,0132,978,885,673
14. Investment in Cost (Amount)3,028,667,6073,884,366,598
15. Solvency Margin Ratio (in %)424.50424.50

compared to the same period of last year...

Gen-Z event on Bhadra 23 and 24... has decreased.

(3) Details Related to Legal Actions

a) During this quarter, against/by the company...

b) During this quarter, regarding any criminal offense by the company...

c) During this quarter, no information on any case filed...

(4) Share Transactions of the Corporate Body

a) Share trading through the securities market has been positive. With business growth, trading is expected to be aligned accordingly.

b) Share transactions of the company on Nepal Stock Exchange Ltd. website during the period:

Maximum Price Rs. 759.00 Minimum Price Rs. 546.00 Closing Price Rs. 558.00

(5) Problems and Challenges:

A) Internal Problems and Challenges

a) Increasing competition in the insurance market.

b) Public awareness regarding insurance... shortage of adequate training for employees...

c) Reach of the insurance sector, especially in rural areas...

d) Interest rates of banks and financial institutions...

e) Increasing liquidity in banks and financial institutions...

f) Economy after Gen-Z movement...

B) External Problems and Challenges

a) US-Iran war affecting global economy... inflation increasing operating expenses...

b) Floods due to climate change...

C) Strategy:

a) Providing appropriate incentives to make manpower effective.

b) Fully expanding the reach of the insurance sector...

c) Maintaining cordial relations with customers...

d) Diversification of investments and reinsurance...

(6) Corporate Governance:

For corporate governance, the company... Corporate Governance Directives... directives issued from time to time... external audits are also being conducted...

(7) Statement on Truth and Fact by the Chief Executive:

Till today's date in this report... I personally take full responsibility... the details mentioned in the report are true... no details, information and facts have been concealed...

...insurance premium has increased by 32 percent compared to... In addition, due to the damage caused by the 2082 agitation, the profit for this review period...

No lawsuit has been filed by or against the company.

No information has been received regarding any violation of prevailing rules or filing of any case against the promoters or directors of the company.

No case regarding financial crimes committed against the promoters or directors...

...Analysis:

Even though it remains directed by..., since investors have high trust in this institution regarding the company's secondary share trading, the company's... and price are trending positively, and in the future as well...

According to the website, details from date 2083/01/01 to 2083/03/32 are as follows.

Transaction Count Total Trading Days Traded Shares Quantity Share Turnover Amount Rs.

5,961.00 64.00 9,03,266.00 54,62,92,216.90

Lack of awareness, shortage of skilled manpower in the insurance sector, and existing... deficiency.

State of not being fully expanded into sectors.

Being on a decreasing trend and its impact on investment income.

Impact of contraction in the investment sector due to liquidity.

Negative impact on... and impact of political instability.

Impact on Nepal including... and rising inflation caused by it.

Impact of landslides and natural disasters.

Providing continuous training to existing employees for...

Expanding additional branch network to...

Focusing on customer satisfaction as the central point for providing services.

Further revising and strengthening policies.

The company has always remained committed to complying with the Insurance Act, Insurance Regulations, and the Insurer's... In addition, for the compliance of internal bylaws and systems directed by Nepal Insurance Authority, internal and... has been done.

Declaration by Chief Executive:

I take responsibility regarding the accuracy of the information and submitted statements mentioned above. In addition, I declare that to the best of my knowledge, these are true, factual, and no information necessary for investors to make appropriate decisions has been concealed.

Total Equity4,440,808,8314,586,602,191
Liabilities
Provisions155,830,899122,418,569
Gross Insurance Contract Liabilities3,493,159,0423,319,694,786
Deferred Tax Liabilities--
Current Tax Liabilities--
Borrowings--
Other Liabilities451,058,546230,540,613
Other Financial Liabilities168,646,16851,362,426
Total Liabilities4,268,694,6553,724,016,393
Total Equity and Liabilities8,709,503,4868,310,618,584

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

For Period 17th July, 2025 - 16th July, 2026

Particulars 2025-26

Insurance Revenue 3,116,236,842

Insurance Service Expenses -6,792,545,529

Insurance Service Result Before Reinsurance Contracts Held -3,676,308,687

Allocation of Reinsurance Premium -1,538,039,468

Amount Recoverable from Reinsurer for incurred claims 5,627,067,253

Net Income (Expenses) from Reinsurance Contract Held 4,089,027,786

Insurance Service Result 412,719,099

Interest revenue 124,767,382

Net Gain/(Loss) on Fair Value Changes -

Net Realised Gains/(Losses) -

Other Investment Revenue 36,954,045

Impairment Reversal/ (Loss) on Financial Assets -

Total Investment Income 161,721,427

Insurance Finance Expenses -15,242,865

Reinsurance Finance Income 19,811,912

Net Insurance Finance Result 4,569,047

Other Income 89,706,373

Other Expenses -587,788,117

Net Other Income/ (Expense) -498,081,744

Profit Before Tax 80,927,828

Income Tax Expenses -20,234,091

Profit/ (Loss) for the Period 60,693,738

Basic EPS 2.28

Diluted EPS 2.28

Profit/ (Loss) for the Period 60,693,738

Other Comprehensive Income -37,432,592

Total Comprehensive Income 23,261,146

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