राष्ट्रिय वाणिज्य बैंकको चौथो त्रैमासिक वित्तीय विवरण सार्वजनिकRastriya Banijya Bank Fourth Quarter Financial Results

Rastriya Banijya Bank Limited

Unaudited Financial Results

Fourth Quarter Ending FY 2082/83 (2025/26)

Condensed Consolidated Statement of Financial Position

As on Quarter Ended 32 Ashad 2083 (16th July 2026)

Particulars Group This Quarter Ending Group Immediate Previous Year Ending (Audited) Bank This Quarter Ending Bank Immediate Previous Year Ending (Audited)
Assets
Cash and cash equivalent	33,081,977,145	24,481,640,761	33,043,347,036	24,419,430,397
Due from Nepal Rastra Bank	50,879,448,649	56,906,901,268	50,879,448,649	56,906,901,268
Placement with Bank and Financial Institutions	-	-	-	-
Derivative financial instruments	9,072,510,400	5,432,885,520	9,072,510,400	5,432,885,520
Other trading assets	127,923,194	135,401,247	-	-
Loan and advances to B/FIs	8,255,152,958	10,184,824,563	8,255,152,958	10,184,824,564
Loans and advances to customers	332,083,450,931	292,337,157,586	332,083,450,931	292,337,157,586
Investment securities	292,860,843,322	148,255,960,467	292,627,095,822	148,090,718,467
Current tax assets	6,514,891,838	6,516,139,047	6,509,675,028	6,513,489,280
Investment in subsidiaries	-	-	400,000,000	400,000,000
Investment in associates	2,905,592,613	2,905,592,613	885,192,163	885,192,163
Investment property	310,442,151	319,952,526	310,442,151	319,952,526
Property Plant and equipment	30,172,403,666	30,410,367,057	30,166,425,421	30,406,334,352
Goodwill and Intangible assets	41,986,787	54,044,688	41,260,261	53,025,109
Deferred tax assets	-	-	-	-
Other assets	14,534,300,522	9,830,417,199	14,342,369,849	9,696,049,301
Total Assets	780,840,924,176	587,771,284,542	778,616,370,669	585,645,960,533
Liabilities
Due to Bank and Financial Institutions	3,456,994,259	2,376,073,972	3,456,994,259	2,376,073,973
Due to Nepal Rastra Bank	-	-	-	-
Derivative financial instruments	9,105,143,677	5,423,350,000	9,105,143,677	5,423,350,000
Deposits from customers	686,125,600,169	500,141,659,372	686,135,600,169	500,414,680,516
Borrowing	60,000,000	60,000,000	60,000,000	60,000,000
Current Tax Liabilities	2,416,206	-	-	-
Provisions	328,814,902	328,705,595	328,814,902	328,705,595
Deferred tax liabilities	7,535,943,109	7,813,917,342	7,535,189,235	7,812,872,920
Other liabilities	11,015,498,915	12,331,397,398	10,906,771,394	12,050,801,158
Debt securities issued	5,000,000,000	5,000,582,191	5,000,000,000	5,000,582,191
Subordinated Liabilities	-	-	-	-
Total liabilities	722,630,411,237	533,475,685,870	722,528,513,636	533,467,066,353
Equity
Share capital	15,637,377,055	15,637,377,055	15,637,377,055	15,637,377,055
Share premium	-	-	-	-
Retained earnings	2,582,766,639	649,584,238	1,076,957,801	(850,273,187)
Reserves	39,990,369,245	38,008,637,379	39,373,522,177	37,391,790,312
Total equity attributable to equity holders	58,210,512,939	54,295,598,672	56,087,857,033	52,178,894,180
Non-controlling interest	-	-	-	-
Total equity	58,210,512,939	54,295,598,672	56,087,857,033	52,178,894,180
Total liabilities and equity	780,840,924,176	587,771,284,542	778,616,370,669	585,645,960,533
Contingent liabilities and commitment	58,053,658,372	71,092,396,892	58,053,658,372	71,092,396,892
Net assets value per share	372.25	347.22	358.68	333.68

Condensed Consolidated Statement of Profit or Loss

For the Quarter Ended On 32 Ashad 2083 (16th July 2026)

Particulars Group Current Year This Quarter Group Current Year Upto this Quarter(YTD) Group Previous Year Corresponding This Quarter Group Previous Year Corresponding Upto this Quarter(YTD) Bank Current Year This Quarter Bank Current Year Upto this Quarter(YTD) Bank Previous Year Corresponding This Quarter Bank Previous Year Corresponding Upto this Quarter(YTD)

Interest income	8,010,613,348	29,260,558,925	7,232,316,935	27,226,107,085	8,006,080,063	29,250,613,630	7,226,885,376	27,209,045,115
Interest expense	4,748,665,639	17,284,535,488	4,180,983,452	17,055,877,240	4,748,665,639	17,284,460,205	4,177,366,146	17,055,066,921
Net interest income	3,261,947,709	11,976,023,437	3,051,333,483	10,170,229,845	3,257,414,424	11,966,153,425	3,049,519,230	10,153,978,194
Fees and commission income	669,522,365	2,098,830,526	584,921,231	1,948,246,701	610,669,861	1,981,701,960	556,653,307	1,847,887,005
Fees and commission expense	113,947,712	367,741,580	101,727,707	355,932,080	102,977,275	347,479,385	97,407,292	339,467,609
Net fee and commission income	555,574,653	1,731,088,946	483,193,524	1,592,314,622	507,692,586	1,634,222,575	459,246,015	1,508,419,396
Net interest, fee and commission income	3,817,522,362	13,707,112,383	3,534,527,007	11,762,544,466	3,765,107,010	13,600,376,000	3,508,765,245	11,662,397,590
Net trading income	117,470,109	298,111,456	63,451,109	150,350,269	117,157,426	309,411,592	38,138,382	129,498,964
Other operating income	388,836,268	1,119,220,296	697,325,152	1,188,328,146	388,509,207	1,146,869,868	866,342,153	1,393,691,288
Total operating income	4,323,828,739	15,124,444,135	4,295,303,268	13,101,222,882	4,270,773,643	15,056,657,460	4,413,245,780	13,185,587,842
Impairment charge/(reversal) for loans and other losses	(543,349,478)	847,965,935	(39,073,480)	2,234,421,693	(543,349,478)	847,965,935	(39,073,480)	2,234,421,693
Net operating income	4,867,178,217	14,276,478,200	4,334,376,748	10,866,801,189	4,814,123,121	14,208,691,525	4,452,319,260	10,951,166,149
Operating expense
Personnel expenses	1,577,329,062	5,512,498,108	1,577,221,630	4,831,561,656	1,563,369,491	5,485,628,985	1,564,526,504	4,801,530,232
Other operating expense	577,252,474	1,680,421,679	503,344,576	1,619,678,723	572,389,898	1,667,908,167	523,272,797	1,625,216,643
Operating Profit	2,567,590,367	6,500,831,920	2,131,145,070	3,830,826,065	2,535,323,767	6,475,318,217	2,242,163,671	3,942,024,353
Non operating income	28,721,847	36,859,615	49,195,667	69,864,770	28,721,847	36,859,615	49,195,667	69,864,770
Non operating expense	-	2,332,901	-	-	-	2,332,901	-	-
Share of profit of associates	-	-	120,034,442	120,034,442	-	-	-	-
Profit before income tax	2,596,312,214	6,535,358,634	2,300,375,179	4,020,725,277	2,564,045,614	6,509,844,931	2,291,359,338	4,011,889,123
Income tax expense	777,641,999	1,972,515,769	669,508,368	1,201,041,916	769,213,684	1,952,953,480	659,728,045	1,175,886,980
Current Tax	(20,802,275)	1,174,071,495	(506,048,824)	25,484,724	(30,212,789)	1,153,527,007	(514,776,157)	1,382,778
Deferred Tax	798,444,274	798,444,274	1,175,557,192	1,175,557,192	799,426,473	799,426,473	1,174,504,202	1,174,504,202
Profit for the period	1,818,670,215	4,562,842,865	1,630,866,811	2,819,683,361	1,794,831,930	4,556,891,451	1,631,631,293	2,836,002,143

Condensed Consolidated Statement of Comprehensive Income

Profit/Loss for the period	1,818,670,215	4,562,842,865	1,630,866,811	2,819,683,361	1,794,831,930	4,556,891,451	1,631,631,293	2,836,002,143
Other Comprehensive Income	(745,613,897)	(646,314,750)	(1,129,030,360)	(550,851,527)	(647,928,601)	(647,928,601)	(1,471,057,740)	(892,878,907)
Total Comprehensive Income	1,073,056,318	3,916,528,115	501,836,450	2,268,831,834	1,146,903,329	3,908,962,850	160,573,553	1,943,123,236
Basic earnings per share	-	29.18	-	10.27	-	29.14	-	10.27
Diluted earnings per share	-	29.18	-	10.27	-	29.14	-	10.27
Profit attributable to:
Equity holders of the Bank	1,073,056,318	3,916,528,115	501,836,450	2,268,831,834	1,146,903,329	3,908,962,850	160,573,553	1,943,123,236
Non-controlling interest	-	-	-	-	-	-	-	-
Total	1,073,056,318	3,916,528,115	501,836,450	2,268,831,834	1,146,903,329	3,908,962,850	160,573,553	1,943,123,236

Significant Ratios as per NRB Directive

Capital Fund to RWA - 11.40% - 11.36% - 11.40% - 11.36%

Tier 1 Capital to RWA - 9.19% - 8.98% - 9.19% - 8.98%

CET 1 Capital to RWA - 9.19% - 8.98% - 9.19% - 8.98%

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

Statement of Distributable Profit or Loss

For the Quarter Ended On	32	2083	2026
Particulars Current Year upto this quarter Previous Year Corresponding quarter
Net profit or (loss) upto Fourth Quarter of FY 2082/83	4,556,891,451	2,836,002,143
Appropriations:
a. General reserve	(911,378,290)	(567,200,429)
b. Foreign exchange fluctuation fund	(3,252,750)	(10,854,061)
c. Capital redemption reserve	-	-
d. Corporate social responsibility fund	(23,577,630)	12,092,030
e. Employees' training fund	(27,942,104)	(30,775,689)
f. Other	(916,666,667)	(511,207,119)
Profit or (loss) before regulatory adjustment	2,674,074,010	1,728,056,875
Regulatory adjustment:
a. Interest recievable (-)/ previous accrued interest received (+)	216,559,175	222,920,035
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 (-)	4,996,276	35,128,400
e. Deferred tax assets recognised (-)/reversal (+)	-	(128,966,566)
f. Goodwill recognised (-)/impairment of Goodwill (+)	-	-
g. Bargain purchase gain recognised (-)/reversal (+)	-	-
h. Acturial loss recognised (-)/reversal (+)	(700,000,000)	(1,094,478,965)
i. Other	(268,398,474)	(390,779,815)
Net profit for the Fourth Quarter of F/Y 2082/83 available for distribution	1,927,230,987	371,879,965
Opening Retained Earning as on Shrawan	1,	2082	(850,273,186)	(1,222,153,150)
Adjustment (+/-)	-	-
Distribution:
Bonus shares issued	-	-
Cash dividend paid	-	-
Total Distributable profit or (loss) as on Fourth Quarter end 2082/83	1,076,957,801	(850,273,186)
Annualised Distributable Profit/(Loss) per share	6.89	(5.43)

Notes

१. The above financial statements have been prepared based on the Unified Directive 2082 issued by NRB and are NFRS compliant. The Bank has opted carve-outs on NFRS as issued by The Institute of Chartered Accountants of Nepal wherever applicable.

२. Loans and Advances to customers include accrued interest and employee loans and are presented net of impairment charges. Impairment charges and interest accruals have been recognised as per NFRS 9-Expected Credit Loss Related Guidelines, 2024 and Guidance note on Interest Income Recognition 2025 issued by NRB respectively.

३. Group represents the Bank and its wholly owned subsidiaries RBB Merchant Banking Limited and R.B.B. Securities Company Limited.

४. Intra-group transactions have been eliminated in the above consolidated financial statements.

५. Staff Bonus calculated as per prevailing Bonus Act and Regulation has been included in personnel expenses.

६. Interest rate spread of FY 2082/83 Fourth Quarter has been calculated as per NRB Directive 2082.

७. Corresponding previous period figures have been regrouped/ rearranged/re-classified wherever necessary.

८. The above figures are subject to change based on the direction of statutory auditor and/ or regulator.