प्रभु बैंकको पहिलो त्रैमासिक वित्तीय विवरण सार्वजनिकPrabhu Bank Unveils Q1 Interim Financial Statement

INTERIM FINANCIAL STATEMENT

Condensed Consolidated Statement of Financial Position

As on Quarter ended on 31 Ashwin 2083 (17 October 2026)

Particulars Group Bank

This Quarter Ending Immediate Previous Year Ending This Quarter Ending Immediate Previous Year Ending

Assets
Cash and Cash Equivalent	9,082,604	8,716,139	9,007,734	-
Due from Nepal Rastra Bank	57,928,029	14,501,005	57,928,029	-
Placement with Bank and Financial Institutions	7,506,225	8,114,392	7,506,225	-
Derivative Financial Instruments	8,818,075	9,040,492	8,818,075	-
Other Trading Assets	820,104	925,894	195,880	-
Loan and Advances to B/FIs	5,776,108	6,947,231	5,776,108	-
Loan and Advances to Customers	211,130,632	214,546,544	211,130,632	-
Investment Securities	97,208,195	131,999,386	95,956,276	-
Current Tax Assets	-	129,527	-	-
Investment in Subsidiaries	-	-	795,729	-
Investment in Associates	428,321	428,321	471,255	-
Investment Property	3,048,545	2,328,821	3,048,545	-
Property & Equipment	4,601,011	4,669,090	3,756,940	-
Goodwill and Intangible Assets	250,280	271,447	221,531	-
Deferred Tax Assets	1,253,307	1,268,690	1,358,073	-
Other Assets	11,744,929	10,510,136	11,290,439	-
Total Assets	419,596,365	414,397,113	417,261,470	-
Liabilities
Due to Bank and Financial Institutions	5,005,386	5,191,537	5,005,386	-
Due to Nepal Rastra Bank	-	-	-	-
Derivative Financial Instruments	8,681,598	9,082,102	8,681,598	-
Deposit from Customer	350,010,819	348,003,201	350,026,841	-
Borrowings	525,439	728,964	-	-
Current Tax Liabilities	470,516	-	453,640	-
Provisions	105,679	105,679	105,679	-
Deferred Tax Liabilities	-	-	-	-
Other Liabilities	12,026,301	9,229,380	11,328,314	-
Debt Securities Issued	7,843,229	7,843,229	7,843,229	-
Subordinated Liabilities	-	-	-	-
Total Liabilities	384,668,968	380,184,092	383,444,687	-
Equity
Share Capital	23,542,490	23,542,490	23,542,490	-
Share Premium	-	-	-	-
Retained Earnings	(6,522,702)	(6,079,745)	(6,787,703)	-
Reserves	17,339,148	16,214,797	17,061,996	-
Total Equity Attributable to Equity Holders	34,358,936	33,677,542	33,816,783	-
Non-controlling Interest	568,461	535,479	-	-
Total Equity	34,927,397	34,213,021	33,816,783	-
Total Liabilities and Equity	419,596,365	414,397,113	417,261,470	-

Condensed Consolidated Statement of Profit or Loss

For the Quarter ended on 31 Ashwin 2083 (17 October 2026)

Particulars Group Bank

Current Year Previous Year Corresponding Current Year Previous Year Corresponding

This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD)

Interest Income	5,245,288	5,245,288	6,461,157	6,461,157	5,245,178	5,245,178	6,459,930	-
Interest Expenses	2,922,701	2,922,701	3,577,533	3,577,533	2,910,454	2,910,454	3,564,654	-

Statement of distributable profit or loss

For the Quarter ended on 31 Ashwin 2083 (17 October 2026)

(As per NRB Regulations)

NPR in '000

Bank

Particulars Current Year Upto this Quarter (YTD) Previous Year Corresponding Quarter (YTD)
Net Profit or (Loss) as per Statement of Profit or Loss	603,721	558,483
Appropriations :
a. General Reserve	(120,744)	(111,697)

b. Foreign Exchange Fluctuation Fund (781) (585)

c. Capital Redemption Reserve	(262,971)	(262,971)
d. Corporate Social Responsibility Fund	(6,037)	(5,585)
e. Employees' Training Fund	-	-
f. Investment Adjustment Reserves	-	-
g. Others	2,797	2,431
Profit or (Loss) before Regulatory Adjustment	215,984	180,076
Regulatory Adjustment :
a. Interest Receivable (-)/Previous Accrued Interest Received (+)	(382,317)	(652,479)
b. Short Loan Loss Provision in Accounts (-)/Reversal (+)	-	-
c. Short Provision for Possible Losses on Investment (-)/Reversal (+)	-	-
d. Short Loan Loss Provision on Non Banking Assets (-)/Reversal (+)	(358,207)	(12,906)
e. Deferred Tax Assets Recognized (-)/Reversal (+)	47,480	(153,716)
f. Goodwill Recognized (-)/Impairment of Goodwill (+)	7,982	-
g. Bargain Purchase Gain Recognized (-)/Reversal (+)	-	-
h. Actuarial Loss Recognized (-)/Reversal (+)	-	-
i. Other (+/-)	-	-
Net Profit for the Quarter end	32	2083	(469,078)	(639,025)
Opening Retained Earnings as on Shrawan	1,	2083	(6,318,625)	1,045,108
Adjustment (+/-) :	-	-
Distributions:
Bonus Share Issued	-	-
Cash Dividend Issued	-	-
Total Distributable Profit or (Loss) as on Quarter end date	(6,787,703)	406,083
Annualised Distributable Profit/Loss per Share	-	-

Annex-14 of Securities Registration and Issue Regulations, 2073 (Related to sub-rule (1) of Rule 26)

First Quarter Report of FY 2083/84

1. Financial Statements

a) Statements related to Financial Position and Profit or Loss have been published along with this.

Transactions with related parties:

i. Group comprises of Prabhu Bank Ltd. (The Bank), Prabhu Capital Ltd. (Subsidiary) and Prabhu Stock Market Ltd. (Subsidiary).

ii. Following are the details of intra-group transactions:

NPR in mio

Particulars Prabhu Capital Ltd. Prabhu Stock Market Ltd.

Deposits held by Bank	15.82	0.20
Interest Paid	0.00	0.00

Above intra-group transactions have been eliminated in the financial statements of the group.

b) Key Financial Indicators:

Earnings per Share Rs. 10.26 Market Price per Share Rs. 192.80

Price Earnings Ratio 18.80 Return on Total Assets 0.58%

Net Worth per Share Rs. 143.64 Liquidity Ratio 45.42%

Net Interest Income	2,322,588	2,322,588	2,883,624	2,883,624	2,334,725	2,334,725	2,895,276
Fees and Commission Income	754,882	754,882	815,335	815,335	730,437	730,437	761,846
Fees and Commission Expenses	46,463	46,463	63,164	63,164	41,938	41,938	57,093
Net Fees and Commission Income	708,419	708,419	752,170	752,170	688,498	688,498	704,753
Net Interest, Fee and Commission Income	3,031,007	3,031,007	3,635,795	3,635,795	3,023,223	3,023,223	3,600,029
Net Trading Income	193,843	193,843	25,246	25,246	193,338	193,338	128,702
Other Operating Income	288,639	288,639	103,507	103,507	154,106	154,106	96,409
Total Operating Income	3,513,489	3,513,489	3,764,548	3,764,548	3,370,667	3,370,667	3,825,140
Impairment (charge)/reversal for loans and other losses	588,693	588,693	1,003,781	1,003,781	588,693	588,693	1,003,781
Net Operating Income	2,924,796	2,924,796	2,760,767	2,760,767	2,781,974	2,781,974	2,821,359
Operating Expense
Personnel Expenses	1,133,206	1,133,206	1,134,566	1,134,566	1,105,448	1,105,448	1,119,132
Other Operating Expense	431,478	431,478	441,404	441,404	421,061	421,061	430,780
Depreciation & Amortisation	103,536	103,536	101,249	101,249	100,939	100,939	99,362
Operating Profit	1,256,577	1,256,577	1,083,547	1,083,547	1,154,527	1,154,527	1,172,085
Non Operating Income	3,452	3,452	550	550	3,452	3,452	550
Non Operating Expenses	-	-	290	290	-	-	290
Profit Before Income Tax	1,260,029	1,260,029	1,083,807	1,083,807	1,157,979	1,157,979	1,172,345
Income Tax Expense
Current Tax	582,672	582,672	685,788	685,788	525,499	525,499	684,998
Deferred Tax	(3,337)	(3,337)	(71,136)	(71,136)	28,759	28,759	(71,136)
Profit/(loss) for the Period	680,695	680,695	469,155	469,155	603,721	603,721	558,483

Condensed Consolidated Statement of Comprehensive Income

Profit/(loss) for the Period	680,695	680,695	469,155	469,155	603,721	603,721	558,483
Other Comprehensive Income	43,681	43,681	(192,686)	(192,686)	43,681	43,681	(192,686)
Total Comprehensive Income	724,376	724,376	276,469	276,469	647,402	647,402	365,797
Basic Earnings Per Share	-	11.57	-	7.97	-	10.26	-
Diluted Earnings Per Share	-	11.57	-	7.97	-	10.26	-
Profit Attributable to:
Equity Holders of the Bank	691,395	691,395	315,863	315,863	647,402	647,402	365,797
Non-controlling Interest	32,981	32,981	(39,394)	(39,394)	-	-	-
Total	724,376	724,376	276,469	276,469	647,402	647,402	365,797

Ratios as per NRB Directive

Group Bank

Current Year Previous Year Corresponding Current Year Previous Year Corresponding

Particulars This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD) This Quarter Upto This Quarter (YTD)

Capital Fund to RWA - 11.83% - 13.60% - 11.83% - -

Tier 1 Capital to RWA - 8.18% - 9.86% - 8.18% - -

CET 1 Capital to RWA - 8.18% - 9.86% - 8.18% - -

Non-Performing Loan (NPL) to Total Loan	-	-	-	-	-
Net Non-Performing Loan to Total Loan	-	-	-	-	-
Total Loan Loss Provision to Total NPL	-	-	-	-	-
Cost of Funds	-	-	-	-	-
Average Credit to Deposit Ratio	-	-	-	-	-
Base Rate	-	-	-	-	-
Average Base Rate (Three Months)	-	-	-	-	-
Interest Rate Spread	-	-	-	-	-
Average Return on Equity (Annualized)	-	-	-	-	-
Average Return on Assets (Annualized)	-	-	-	-	-

Notes to Interim Financial Statement

१) Above financials are prepared in accordance with Nepal Financial Reporting Standard (NFRS) including the carve-outs as issued by the Institute of Chartered Accountants of Nepal.

२) These figures are subject to change as per direction from NRB and/or External Auditors.

३) Previous periods' figures have been revised/regrouped wherever necessary which may vary from previous year published/audited figure.

४) Impairment on credit exposure have been measured at higher of amount derived as per NFRS-9 Expected Credit Loss Related Guideline, 2024 issued by NRB directive and Directive number 2 where impairment charges as calculated as per NRB directive number 2 is higher than the impairment charges as calculated under NFRS 9.

५) Interest income has been recognized in accordance with the NFRS 9 Expected Credit Loss Related Guidelines, 2024 (First Amendment), and the Guidance Note on Interest Income Recognition, 2025, issued by NRB. The Bank has assessed the impact of applying the Effective Interest Rate (EIR) method and determined it to be insignificant for the interim period of FY 2083/84. The Bank will continue to assess its impact in subsequent quarters of FY 2083/84.

६) Loans & Advances are presented net of impairment charges and includes interest accruals net of interest suspense and staff loans.

७) Actuarial valuation for employee benefits is done on annual basis only

८) Personnel Expenses include employee's bonus provision and amortization of prepaid benefit of subsidized staff loan provided as per Employee Bylaws of the Bank.

९) Group represents Prabhu Bank Limited and it's subsidiary, Prabhu Capital Limited and Prabhu Stock Market Limited.

१०) Intercompany transactions among the Group have been eliminated in the above statement related to the Group.