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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
15 Nov, 2026
प्रभु महालक्ष्मी लाइफ इन्स्योरेन्सको प्रथम त्रैमासिक वित्तीय विवरण

प्रभु महालक्ष्मी लाइफ इन्स्योरेन्सको प्रथम त्रैमासिक वित्तीय विवरणPrabhu Mahalaxmi Life Insurance Q1 Financial Results (2083/84)

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 16, 2026

QUARTERLY FINANCIAL RESULTS

For Ashoj End 2083, F.Y. 2083/84 B.S

Unaudited Unaudited

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Fig in NPR.

Particulars At the end ofThis Quarter At the end ofImmediate Previous Year
Assets:
Goodwill & Intangible Assets13,894,59115,413,110
Property and Equipment278,831,977284,897,018
Investment Properties--
Deferred Tax Assets465,274,671394,709,917
Investment in Subsidiaries--
Investment in Associates--
Investments21,067,930,82120,838,490,554
Loans1,638,632,6181,576,533,385
Reinsurance Assets-44,032,161
Current Tax Assets556,541,446536,469,933
Insurance Receivables36,572,77139,190,592
Other Assets21,949,49717,740,016
Other Financial Assets482,140,225256,401,350
Cash and Cash Equivalent2,603,443,9311,754,788,212
Total Assets27,165,212,54525,758,666,246
Equity:
Share Capital5,307,793,9205,307,793,920
Share Application Money Pending Allotment--
Share Premium19,352,48619,352,486
Catastrophe Reserves158,365,984148,504,528
Retained Earnings517,024,714428,240,515
Other Equity376,106,276283,745,053
Total Equity6,378,643,3806,187,636,502
Liabilities:
Provisions75,537,75670,171,396
Gross Insurance Contract Liabilities19,970,570,52118,656,434,020
Deferred Tax Liabilities--
Insurance Payable339,541,855253,074,232
Current Tax Liabilities--
Borrowings--
Other Liabilities233,171,925250,117,052
Other Financial Liabilities167,747,107341,233,043
Total Liabilities20,786,569,16419,571,029,744
Total Equity and Liabilities27,165,212,54525,758,666,246

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

Fig in NPR.

Particulars Current Year Corresponding Previous Year This Quarter Up-to this Quarter (YTD) This Quarter Up-to this Quarter (YTD)
Income:
Gross Earned Premiums1,880,148,6651,880,148,6651,443,530,6321,443,530,632
Premiums Ceded(69,512,692)(69,512,692)(53,890,971)(53,890,971)
Net Earned Premiums1,810,635,9731,810,635,9731,389,639,6611,389,639,661
Commission Income----
Other Direct Income13,154,75413,154,7547,231,0167,231,016
Interest Income on Loan to Policyholders42,753,80942,753,80934,748,65034,748,650
Income from Investments and Loans291,086,680291,086,680294,963,667294,963,667
Net Gain/(Loss) on Fair Value Changes14,117,14114,117,141(76,456,913)(76,456,913)
Net Realised Gains/(Losses)2,761,6802,761,68023,488,19123,488,191
Other Income633,703633,703511,051511,051
Total Income2,175,143,7402,175,143,7401,674,125,3221,674,125,322
Expenses:
Gross Benefits and Claims Paid366,495,612366,495,612291,498,642291,498,642
Claims Ceded(36,363,400)(36,363,400)(10,816,379)(10,816,379)
Gross Change in Contract Liabilities1,359,468,5661,359,468,5661,026,665,2451,026,665,245
Change in Contract Liabilities Ceded to Re insurers(974,056)(974,056)(1,407,577)(1,407,577)
Net Benefits and Claims Paid1,690,574,8341,690,574,8341,308,755,0851,308,755,085
Commission Expenses162,726,668162,726,668127,090,708127,090,708
Service Fees13,424,73713,424,73710,422,29710,422,297
Other Direct Expenses396,263396,263439,578439,578
Employee Benefits Expenses129,769,344129,769,344112,245,710112,245,710
Depreciation and Amortization Expenses21,216,39821,216,39818,524,95518,524,955
Impairment Losses----
Other Operating Expenses58,854,04658,854,04627,679,56427,679,564
Finance Cost5,143,0715,143,0715,192,5195,192,519
Total Expenses2,082,105,3632,082,105,3631,610,350,4171,610,350,417
Net Profit/(Loss) For The Year Before Share of Net Profits of Associates Accounted for Using Equity Method and Tax93,038,37793,038,37763,774,90563,774,905
Share of Net Profit of Associates Accounted using Equity Method----
Profit Before Tax93,038,37793,038,37763,774,90563,774,905
Income Tax Expenses----
Net Profit/(Loss) For The Year93,038,37793,038,37763,774,90563,774,905
Earning Per Share
Basic EPS7.014.81
Diluted EPS7.014.81

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME

Fig in NPR.

Particulars Current Year Corresponding Previous Year This Quarter Up-to this Quarter (YTD) This Quarter Up-to this Quarter (YTD)
Net Profit/(Loss) For The Year93,038,37793,038,37763,774,90563,774,905
Other Comprehensive Income20,479,20020,479,200(54,971,190)(54,971,190)
Total Comprehensive Income113,517,577113,517,5778,803,7158,803,715
OTHER DETAILS
Fig in NPR.
Particulars Current Year Up-to this Quarter (YTD) Previous Year Up-to this Quarter (YTD)
1. Total inforce Policy count308,364284,579
2. Total no. of Policies issued during the period65,49918,470
3. First Year Premium ( Including Single Premium and FYRP)591,090,119363,469,006
4. Single Premium226,938,066108,306,722
5. Renewal Premium1,289,058,5471,080,061,625

6. Total Benefits and Claims Paid in Count 1,096 407

7. Outstanding Benefits and Claims in Count 18 10

8. Gross Claim Outstanding (Amount) 12,575,250 7,705,000

9. Declared Bonus rate (FY. 2081/82) 23 to 73 23 to 73

10. Interim bonus rate 23 to 73 23 to 73

11. Long Term Investments (Amount)12,856,095,35414,507,284,758
12. Short Term Investments (Amount)8,211,835,4672,106,179,965
13. Policyholders Loan1,565,198,8641,300,405,238
14. Investment in cost value21,175,048,57316,802,979,343
15. Life Insurance Fund (Amount)19,718,698,75014,846,866,759
16. Unearned Premium Reserve for term policies (Amount)239,296,521196,268,104
17. Solvency Margin Ratio1.911.96

Note: Detailed Interim Report has been published in website.

Financial Figures presented may vary with the audited figures if instructed by Nepal Insurance Authority and/or Statutory Auditors.

Disclosure as per Section 84(3) of Insurance Act, 2079

  1. Solvency Ratio related disclosure: Company has maintained adequate Solvency Margin as per the Regulatory Requirement.
  2. Reinsurance related disclosure: Reinsurance Policy has been formulated as per the requirement of Nepal Insurance Authority to minimize its overall risks.
  3. Details regarding legal proceeding: There is no any law case filed against the Company.
  4. Corporate Governance: Company has a separate Internal Control unit in place for the continuous monitoring of governance issue within the company. The Board of directors, Audit Committee and Senior Management are committed to upholding good governance practices in the Company. The organization structure, internal control system and management practices are designed keeping best corporate governance practices in mind.
  5. Regulatory limit on expenses ratio: Exp been maintained as per the limit prescribed by the Nepal Insurance Authority.

धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को

अनुसूची १४ (नियम २२ को उपनियम २ सँग सम्बन्धित)

१. वित्तीय विवरण

क. त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण । (Unaudited)

यस कम्पनीको आ.व.२०८३/०८४ को प्रथम त्रैमासिक अवधिको वासलात, नाफा नोक्सान विवरण यसैसाथ प्रकाशित गरिएको छ ।

ख. प्रमुख वित्तीय अनुपातहरू
प्रति शेयर आम्दानी : रु.७.०१६१.३४
प्रति शेयर नेटवर्थ : रु.१२०.१८५११.८०

बीमाङ्कीय मूल्याङ्कन पश्चात् प्राप्त हुने मुनाफा समायोजन गर्दा वित्तीय अनुपातहरु फरक पर्न सक्दछ ।

२. व्यवस्थापकीय विश्लेषण

क) यस अवधिमा कम्पनीको कुल बीमाशुल्क आम्दानी रु.१८८.०१ करोड रहेको छ ।

ख) यस त्रैमासिक अवधिमा कम्पनीको व्यापार तथा वित्तीय स्थिति अपेक्षित रुपमा सन्तोषजनक रहेको छ। बजारको तरलताको स्थितिले लगानी प्रभावित हुने अवस्थालाई कम्पनीले चुनौतीका साथै अवसरको रुपमा लिई आगामी दिनहरुमा व्यवस्थित बनाउँदै जीवन बीमाको सेवा अझ व्यापक र विस्तार गर्न लक्ष्य लिएको छ।

ग) बीमा क्षेत्रमा देखिएका समस्या तथा चुनौतीहरुको सन्दर्भमा समेत कम्पनीले सन्तोषजनक रुपमा बीमाशुल्क आर्जन गर्न सफल रहेको व्यवस्थापनको विश्लेषण रहेको छ। आगामी दिनमा कम्पनीको व्यवसाय अभिवृद्धि गर्नका लागि सेवाग्राहीलाई उच्चस्तरीय सेवा प्रदान गर्दै 'दुख हुन् ढुक ढुक हौं, प्रभु महालक्ष्मीबाट जीवन बीमा गरौं' भन्ने नाराको साथ देशका सम्पूर्ण जिल्लामा बीमा सम्बन्धी सचेतना कार्यक्रमहरु संचालन गरी दक्ष बीमा अभिकर्ताहरू उत्पादन गरी बीमाको पहुँच देशका प्रत्येक गाँउ टोलमा पुऱ्याउने लक्ष्य लिएको छ।

३. कानुनी कारवाही सम्बन्धी विवरणः नभएको

४. कम्पनीको शेयर कारोबार सम्बन्धी विवरणः त्रैमासिक अवधिको शेयर कारोबारको विवरण निम्न बमोजिम रहेको छ

अधिकतम मूल्य : रु.४६५ कारोबार संख्या : ३,३९,१७२

न्यूनतम मूल्य : रु.३९८ कारोबार दिन : ६१

अन्तिम मूल्य : रु.४३०.१

५. समस्या तथा चुनौतीहरु

बीमा व्यवसाय लगायत अन्य क्षेत्रहरुमा समय समयमा देखा पर्ने उतारचढावका कारण विभिन्न समस्या र चुनौतीहरु उत्पन्न भएका छन् । देशको आर्थिक तथा व्यावसायिक वातावरण पूर्ण रुपमा सहज नहुँदा जीवनस्तर र आम्दानीमा यसको प्रत्यक्ष प्रभाव पर्ने भई जीवन बीमा व्यवसाय पनि यसको असर पर्ने हुँदा यी समस्या र चुनौतीहरुको समेत सामना गर्नुपर्ने हुन्छ ।

६. संस्थागत सुशासन

संस्थागत सुशासन अभिवृद्धिका लागि व्यवस्थापनद्वारा चालिएका कदम सम्बन्धी विवरण: यस कम्पनीले विद्यमान कानून तथा नीति नियम र नियमनकारी निकायहरुबाट प्राप्त निर्देशनहरु अनुरुप संचालक समितिबाट विभिन्न मार्गदर्शन तथा नियमहरु तर्जुमा गरी पारदर्शी एवं जवाफदेहीपूर्ण रुपमा आफ्नो व्यवसाय संचालन गर्दै आएको छ । कम्पनीले आन्तरिक नियन्त्रण प्रणाली प्रभावकारी बनाउन विभिन्न उप समितिहरु गठन गरी आफ्नो व्यावसायिक क्रियाकलापहरु नियमसम्मत रुपमा संचालन गर्दै आएको छ।

७. सत्य तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण

कम्पनीले नियमनकारी निकायको निर्देशन अनुरुप कार्य सम्पादन गर्दै आएको छ । आजको 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 र लगानीकर्ताहरुलाई सूचित गर्न आवश्यक कुनै विवरण सूचना तथा जानकारीहरु लुकाइएको छैन ।

८. नियम २२ को उपनियम ५ सँग सम्बन्धित विशेष घटना वा परिस्थिति सम्बन्धी विवरणः नभएको

QUARTERLY FINANCIAL RESULTS

For Ashoj End 2083, F.Y. 2083/84 B.S

Unaudited Unaudited

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Fig in NPR.

Particulars At the end ofThis Quarter At the end ofImmediate Previous Year
Assets:
Goodwill & Intangible Assets13,894,59115,413,110
Property and Equipment278,831,977284,897,018
Investment Properties--
Deferred Tax Assets465,274,671394,709,917
Investment in Subsidiaries--
Investment in Associates--
Investments21,067,930,82120,838,490,554
Loans1,638,632,6181,576,533,385
Reinsurance Assets-44,032,161
Current Tax Assets556,541,446536,469,933
Insurance Receivables36,572,77139,190,592
Other Assets21,949,49717,740,016
Other Financial Assets482,140,225256,401,350
Cash and Cash Equivalent2,603,443,9311,754,788,212
Total Assets27,165,212,54525,758,666,246
Equity:
Share Capital5,307,793,9205,307,793,920
Share Application Money Pending Allotment--
Share Premium19,352,48619,352,486
Catastrophe Reserves158,365,984148,504,528
Retained Earnings517,024,714428,240,515
Other Equity376,106,276283,745,053
Total Equity6,378,643,3806,187,636,502
Liabilities:
Provisions75,537,75670,171,396
Gross Insurance Contract Liabilities19,970,570,52118,656,434,020
Deferred Tax Liabilities--
Insurance Payable339,541,855253,074,232
Current Tax Liabilities--
Borrowings--
Other Liabilities233,171,925250,117,052
Other Financial Liabilities167,747,107341,233,043
Total Liabilities20,786,569,16419,571,029,744
Total Equity and Liabilities27,165,212,54525,758,666,246

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

Fig in NPR.

Particulars Current Year Corresponding Previous Year This Quarter Up-to this Quarter (YTD) This Quarter Up-to this Quarter (YTD)
Income:
Gross Earned Premiums1,880,148,6651,880,148,6651,443,530,6321,443,530,632
Premiums Ceded(69,512,692)(69,512,692)(53,890,971)(53,890,971)
Net Earned Premiums1,810,635,9731,810,635,9731,389,639,6611,389,639,661
Commission Income----
Other Direct Income13,154,75413,154,7547,231,0167,231,016
Interest Income on Loan to Policyholders42,753,80942,753,80934,748,65034,748,650
Income from Investments and Loans291,086,680291,086,680294,963,667294,963,667
Net Gain/(Loss) on Fair Value Changes14,117,14114,117,141(76,456,913)(76,456,913)
Net Realised Gains/(Losses)2,761,6802,761,68023,488,19123,488,191
Other Income633,703633,703511,051511,051
Total Income2,175,143,7402,175,143,7401,674,125,3221,674,125,322
Expenses:
Gross Benefits and Claims Paid366,495,612366,495,612291,498,642291,498,642
Claims Ceded(36,363,400)(36,363,400)(10,816,379)(10,816,379)
Gross Change in Contract Liabilities1,359,468,5661,359,468,5661,026,665,2451,026,665,245
Change in Contract Liabilities Ceded to Re insurers(974,056)(974,056)(1,407,577)(1,407,577)
Net Benefits and Claims Paid1,690,574,8341,690,574,8341,308,755,0851,308,755,085
Commission Expenses162,726,668162,726,668127,090,708127,090,708
Service Fees13,424,73713,424,73710,422,29710,422,297
Other Direct Expenses396,263396,263439,578439,578
Employee Benefits Expenses129,769,344129,769,344112,245,710112,245,710
Depreciation and Amortization Expenses21,216,39821,216,39818,524,95518,524,955
Impairment Losses----
Other Operating Expenses58,854,04658,854,04627,679,56427,679,564
Finance Cost5,143,0715,143,0715,192,5195,192,519
Total Expenses2,082,105,3632,082,105,3631,610,350,4171,610,350,417
Net Profit/(Loss) For The Year Before Share of Net Profits of Associates Accounted for Using Equity Method and Tax93,038,37793,038,37763,774,90563,774,905
Share of Net Profit of Associates Accounted using Equity Method----
Profit Before Tax93,038,37793,038,37763,774,90563,774,905
Income Tax Expenses----
Net Profit/(Loss) For The Year93,038,37793,038,37763,774,90563,774,905
Earning Per Share
Basic EPS7.014.81
Diluted EPS7.014.81

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME

Fig in NPR.

Particulars Current Year Corresponding Previous Year This Quarter Up-to this Quarter (YTD) This Quarter Up-to this Quarter (YTD)
Net Profit/(Loss) For The Year93,038,37793,038,37763,774,90563,774,905
Other Comprehensive Income20,479,20020,479,200(54,971,190)(54,971,190)
Total Comprehensive Income113,517,577113,517,5778,803,7158,803,715
OTHER DETAILS
Fig in NPR.
Particulars Current Year Up-to this Quarter (YTD) Previous Year Up-to this Quarter (YTD)
1. Total inforce Policy count308,364284,579
2. Total no. of Policies issued during the period65,49918,470
3. First Year Premium ( Including Single Premium and FYRP)591,090,119363,469,006
4. Single Premium226,938,066108,306,722
5. Renewal Premium1,289,058,5471,080,061,625

6. Total Benefits and Claims Paid in Count 1,096 407

7. Outstanding Benefits and Claims in Count 18 10

8. Gross Claim Outstanding (Amount) 12,575,250 7,705,000

9. Declared Bonus rate (FY. 2081/82) 23 to 73 23 to 73

10. Interim bonus rate 23 to 73 23 to 73

11. Long Term Investments (Amount)12,856,095,35414,507,284,758
12. Short Term Investments (Amount)8,211,835,4672,106,179,965
13. Policyholders Loan1,565,198,8641,300,405,238
14. Investment in cost value21,175,048,57316,802,979,343
15. Life Insurance Fund (Amount)19,718,698,75014,846,866,759
16. Unearned Premium Reserve for term policies (Amount)239,296,521196,268,104
17. Solvency Margin Ratio1.911.96

Note: Detailed Interim Report has been published in website.

Financial Figures presented may vary with the audited figures if instructed by Nepal Insurance Authority and/or Statutory Auditors.

Disclosure as per Section 84(3) of Insurance Act, 2079

  1. Solvency Ratio related disclosure: Company has maintained adequate Solvency Margin as per the Regulatory Requirement.
  2. Reinsurance related disclosure: Reinsurance Policy has been formulated as per the requirement of Nepal Insurance Authority to minimize its overall risks.
  3. Details regarding legal proceeding: There is no any law case filed against the Company.
  4. Corporate Governance: Company has a separate Internal Control unit in place for the continuous monitoring of governance issue within the company. The Board of directors, Audit Committee and Senior Management are committed to upholding good governance practices in the Company. The organization structure, internal control system and management practices are designed keeping best corporate governance practices in mind.
  5. Regulatory limit on expenses ratio: Exp been maintained as per the limit prescribed by the Nepal Insurance Authority.

Securities Registration and Issue Regulations, 2064

Schedule 14 (Related to Rule 22, Sub-rule 2)

1. Financial Statements

a. Quarterly Period Balance Sheet, Profit and Loss Statement Details (Unaudited)

The Balance Sheet and Profit and Loss statement for the first quarter of F.Y. 2083/084 of this company is published herewith.

b. Key Financial Ratios
Earnings Per Share : Rs.7.0161.34
Net Worth Per Share : Rs.120.18511.80

Financial ratios may vary after adjusting profits obtained post actuarial valuation.

2. Managerial Analysis

a) Total premium income of the company in this period stands at Rs. 188.01 Crore.

b) The business and financial situation of the company in this quarterly period is satisfactory as expected. Taking the market liquidity situation affecting investment as a challenge as well as an opportunity, the company aims to manage coming days and expand life insurance services wider.

c) Management analyzes that the company has been successful in earning insurance premiums satisfactorily amidst problems and challenges seen in the insurance sector. In coming days, to increase business of the company, while providing high level service to service seekers under slogan 'Dukha Hun Dhuk Dhuk Hau, Prabhu Mahalaxmi Baata Jeevan Beema Garau', company aims to reach insurance access to every village and cluster by conducting insurance awareness programs in all districts of the country and producing skilled insurance agents.

3. Details Regarding Legal Proceedings: None

4. Details Regarding Share Transactions of Company: The share trading details of the quarterly period are as follows:

Maximum Price : Rs. 465 Total Transactions : 3,39,172

Minimum Price : Rs. 398 Trading Days : 61

Closing Price : Rs. 430.1

5. Problems and Challenges

Due to fluctuations appearing time to time in insurance business as well as other sectors, various problems and challenges have arisen. As the country's economic and business environment is not completely smooth, it directly impacts living standards and income, which also affects the life insurance business, requiring these problems and challenges to be faced.

6. Corporate Governance

Details of steps taken by management for enhancement of corporate governance: This company has been operating its business transparently and accountably by formulating various guidelines and rules from the Board of Directors according to instructions received from prevailing laws, policy regulations, and regulatory bodies. The company has formed various sub-committees to make internal control system effective and has been operating its business activities in accordance with rules.

7. Declaration by Chief Executive Officer Regarding Truth and Facts

Company has been performing tasks in accordance with directions of regulatory bodies. I personally take responsibility regarding the accuracy of information and details mentioned in this report till today. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no required details, information, or data have been concealed to inform investors.

8. Details Regarding Special Events or Circumstances Related to Rule 22, Sub-rule 5: None

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