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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
5 Nov, 2026
आरएसडीसी लघुवित्त वित्तीय संस्थाको आ.व. २०८०/०८१ को प्रथम त्रैमासिक प्रतिवेदन

आरएसडीसी लघुवित्त वित्तीय संस्थाको आ.व. २०८०/०८१ को प्रथम त्रैमासिक प्रतिवेदनRSDC Laghubitta Bittiya Sanstha: Q1 Financial Report FY 2080/081

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on November 5, 2026

INTERIM FINANCIAL STATEMENT

Condensed Statement of Financial Position As on Quarter ended 31st Asoj, 2083

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and cash equivalents--
Statutory Balances and Due from Nepal Rastra Bank18,323,37025,431,559
Placement with Bank and Financial Institutions117,800,6831,183,566,751
Derivative Financial Instruments--
Other Trading Assets--
Loans and advances to MFIs & Co-operatives4,132,609,6054,246,291,705
Loans and advances to customers14,176,84413,174,317
Investment securities115,890,000115,890,000
Current tax assets57,437,37157,437,371
Investment property--
Property and Equipment5,585,8286,084,954
Goodwill and Intangible assets700,881700,881
Deferred Tax Assets3,832,8963,832,896
Other assets23,908,78216,040,838
Total Assets4,490,266,2595,668,451,272
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instrument--
Deposits from customers--
Borrowings3,022,765,6474,205,867,554
Current Tax Liabilities55,015,58059,547,017
Provisions--
Deferred Tax Liabilities--
Other liabilities67,484,18547,717,210
Debt securities issued--
Subordinated Liabilities--
Total liabilities3,145,265,4134,313,131,781
Equity
Share Capital1,034,064,4171,034,064,417
Share Premium--
Retained Earnings129,053,321114,119,034
Reserves181,883,108207,136,040
Total Equity1,345,000,8471,355,319,492
Total Liabilities and Equity4,490,266,2595,668,451,272

Condensed Statement of Profit or Loss

Particulars Current Year This Quarter Current Year UptoParticulars Current Year This Quarter Current Year This Quarter (YTD)Previous Year Corresponding This Quarter Previous Year Corresponding UptoPrevious Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD)
Particulars2083208320822082
Interest income68,261,53968,261,539116,802,013116,802,013
Interest expense(34,334,633)(34,334,633)(71,969,922)(71,969,922)
Net interest income33,926,90633,926,90644,832,09144,832,091
Fees and commission income377,250377,2502,217,6002,217,600
Fees and commission expense(25,000)(25,000)(130,000)(130,000)
Net fee and commission income352,250352,2502,087,6002,087,600
Net interest and commission income34,279,15634,279,15646,919,69146,919,691
Net trading income----
Other operating income134,019134,01919,68019,680
Total operating income34,413,17534,413,17546,939,37146,939,371
Impairment charge/(reversal) for loans and other losses4,052,0554,052,0554,287,1994,287,199
Net operating income30,361,11930,361,11942,652,17242,652,172
Operating expense(12,312,875)(12,312,875)(12,498,023)(12,498,023)
Personnel Expense(8,822,245)(8,822,245)(9,948,500)(9,948,500)
Other Operating Expense(2,991,504)(2,991,504)(2,101,562)(2,101,562)
Depreciation and Amortisation(499,126)(499,126)(447,961)(447,961)
Operating Profit18,048,24518,048,24530,154,14930,154,149
Non operating Income----
Non operating expense----
Profit before income tax18,048,24518,048,24530,154,14930,154,149
Income tax expense(5,414,473)(5,414,473)(9,046,245)(9,046,245)
Current Tax(5,414,473)(5,414,473)(9,046,245)(9,046,245)
Previous Year Tax----
Deferred Tax----
Profit /(loss) for the Period12,633,77112,633,77121,107,90421,107,904
Condensed Statement of Comprehensive Income
profit for the period12,633,77112,633,77121,107,90421,107,904
Other comprehensive income----
Total Comprehensive income12,633,77112,633,77121,107,90421,107,904
Basis Earning per Share--
Diluted Earning per share--
Profit for the period12,633,77112,633,77121,107,90421,107,904
Ratios as per NRB Directive
Capital Fund to RWA--
Non-Performing loan (NPL) to total Loan--
Net NPL to Net 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 31st Asoj, 2083

Net Profit for the period end of First quarter 2083/84 12,633,771

Appropriation (2,998,820)

a. General Reserve (2,526,754)

b. Foreign exchange flucatation Fund -

c. Capital redemption reserve -

d. Corporate social responsibility fund (126,338)

e. Employees training fund (467,665)

f. Client Protection Fund (379,013)

g. Other- CSR Expenses routed through PL 500,950

Regulatory Adjustments: (2,053,660)

a. Interest Receivable (-)/previous accrued interest received(+) (2,053,660)

b. Short loan loss provision in accounts(-)/reversal(+) -

c. Short provision for possible losses on investment(-)/reversal(+) -

d. Short provision for possible losses on Non-Banking Assets (-)/reversal(+) -

e. Deferred Tax Assets recognized(-)/reversal(+) -

f. Goodwill recognized (-)/Impairment of Goodwill(+) -

g. Bargain purchase gain recognized(-)/reversal(+) -

h. Actuarial Loss recognized (-)/reversal(+) -

i. Other -

Net profit for the Quarter end of Asoj 2083 available for Distribution 7,581,292

Opening Retained Earnings as of Shrawan 01 2083 114,119,034

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) upto Qtr end date 2083 Asoj 121,700,326

Notes to Interim Financial Statements:

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standard (NFRS).

2. Loans and Advances to MFIs & Co-operatives are presented net of loan impairments.

3. Loans and Advances to employees are presented as Loans and Advances to customers.

4. Figures have been rearranged and regrouped wherever necessary.

5. The above figures are subject to change if directed by regulatory authorities or external audit.

6. Actuarial valuation of gratuity and leave is done at external audit only.

7. The Interim Financial Statement has been updated on Our website: www.rsdcmf.com.

धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को अनुसूची-१४.

(नियम २६ को उपनियम (१) संग सम्बन्धित)

आ.व. २०८३/०८४ को प्रथम त्रैमासिक प्रतिवेदन

१) वित्तीय विवरण:

क) त्रैमासिक अवधि को वासलात, नाफा नोक्सान सम्बन्धी विवरण:

आ.व. २०८३/०८४ को प्रथम त्रैमासिक अवधिको वासलात तथा नाफा-नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ।

सम्बन्धित पक्ष विच भएको कारोबार सम्बन्धी विवरण :

क) ग्लोवल आइएमई बैंक लिमिटेडलाई २०८३ असोज मसान्तसम्म तिर्नुपर्ने कर्जा सावा रु.६९,५१,४०,६७६.७३ बाँकी रहेको छ।

ख) ग्लोवल आइएमई बैंक लिमिटेडलाई २०८३ असोज मसान्तसम्म ब्याज वापत रु. ८८,१०,४२४.८५ भुक्तानी गरिएको छ।

ख) न्युनतम शेयर मूल्य, प्रतिशेयर आम्दानी, पी/ई अनुपात, प्रति शेयर खुद सम्पत्तिको मूल्य (नेटवर्थ), प्रति शेयर कुल सम्पत्तिको मूल्य, तरलता अनुपात सम्बन्धी विवरण:

वासलातको आधारमा कम्पनीको प्रमुख वित्तीय अनुपातहरु निम्नानुसार रहेका छन्।

प्रति शेयर आम्दानी (नोक्सान) रु.४.८९४३४.२३
पी/ई रेशियो१२७.८९३.९०

प्रति शेयर नेटवर्थ रु. १३०.०७

२) व्यवस्थापकीय विश्लेषण :

क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण:

आ.व. २०८३/०८४ को प्रथम त्रैमासिक अवधिमा संस्थाको खुद नाफा अघिल्लो आ.व. को सोही अवधिको तुलनामा ४० प्रतिशतले कमी आई रु.१.२६ करोड रहेको छ। यस अवधिमा संस्थाको खुद कर्जा लगानी अघिल्लो आ.व. को तुलनामा करिव ३ प्रतिशतले कमी आई रु. ४१५.२६ करोड रहेको छ। यस आ.व. को प्रथम त्रैमासिकमा संस्थाले तरलता, जोखिम तथा व्याजदर अन्तरको व्यवस्थापन गरेको छ।

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण:

लघुवित्त तथा सहकारीको क्षेत्रमा देखिएका विविध समस्याहरु हालसम्म पनि विद्यमान रहेकोले यस वित्तीय संस्थाले आगामी दिनमा साझेदार संस्थाहरुको प्रभावकारी निरीक्षण तथा अनुगमन गर्ने, कर्जा असुली कार्यलाई प्रभावकारी बनाई कर्जाको गुणस्तर कायम राख्ने तथा साझेदार संस्थाहरुको जोखिम व्यवस्थापन तथा क्षमता अभिवृद्धि का लागि विभिन्न प्रकारका तालिम, गोष्ठी तथा अन्तक्रिया लगायतका कार्यक्रमहरु सञ्चालन गर्दै साझेदार संस्थाहरुको दिगो विकास गरी लक्ष्य हासिल गर्ने नीति लिएको छ। यसका अतिरिक्त संस्थाको दीर्घकालीन व्यवसायिक स्थायित्व, प्रतिस्पर्धात्मक क्षमता तथा सेवा प्रवाहको प्रभावकारिता अभिवृद्धि गर्ने अभिप्रायले मर्जर र प्राप्ति मार्फत समेत गर्न सकिने विकल्पका बारेमा सकारात्मक पहल भई रहेको छ।

ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण:

सहकारी तथा लघुवित्तमा देखिएका विविध समस्याहरु हाल पनि विद्यमान रहेको परिप्रेक्ष्यमा व्यवसाय विस्तार भन्दा पनि व्यवसाय सुदृढिकरण गर्ने, वर्तमान वित्तीय बजार अनुसार प्रतिस्पर्धी दरमा गुणस्तरीय सेवा प्रवाह गर्ने, व्यवसायिक सम्बन्ध स्थापना गर्दा जोखिमको सावधानीपूर्वक विश्लेषण गर्ने र कर्जा असुली कार्यलाई प्रभावकारी बनाउने रणनीति लिएको छ। वित्तीय क्षेत्रमा देखिएको अधिकतम तरलताको प्रभाव यस संस्थालाई प्रत्यक्ष परेको छ, साथै अर्को तर्फ समय अन्तर परेकोछ। संस्थाको लगानी गर्ने समेत क्षमता रहेको कर्जा माग भएमा कर्जा लगानी विस्तार हुने अपेक्षा गरिएको छ।

३) कानूनी कारवाही सम्बन्धी विवरण :

क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए :

यस त्रैमासिक अवधिमा संस्थाको विरुद्धमा कुनै मुद्दा दायर भएको जानकारी छैन। वित्तीय संस्थाले यस अवधिमा कसैको विरुद्ध कुनै मुद्दा दायर गरेको छैन।

(ख) संगठित संस्थाको संस्थापक वा सञ्चालक ले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको आवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको वा भएको भए:

यस संस्थाका संस्थापक वा सञ्चालक ले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको आवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी छैन।

ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध सम्बन्धमा कुनै मुद्दा दायर भएको भए:

यस संस्थाका संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको जानकारी छैन ।

४) संगठित शेयर कारोवार सम्बन्धी विश्लेषण :

(क) धितोपत्र बजारमा शेयर संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा:

शेयर कारोबारमा हुने उतार चढाव खुला बजारले निर्धारण गर्ने हुनाले सोही मान्य अनुसार वित्तीय संस्थाको शेयरको कारोबार हुने गरेको व्यवस्थापनको धारणा रहेको छ।

(ख) त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या:

यस त्रैमासिक अवधिमा शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या नेपाल स्टक एक्सचेन्ज लि को वेवसाइट अनुसार निम्न बमोजिम रहेको छ।

अधिकतम मूल्य रु.६८६.००६२५.००५९९.९०
कारोबार भएको कुल दिन६१२,०९५२,०२,८९५

५) समस्या तथा चुनौती :

समस्या :

- लघुवित्त क्षेत्रमा कर्जाको दोहोरोपना तथा कर्जाको दुरुपयोग गर्ने प्रवृत्तिमा वृद्धि हुनु,

- सहकारी संस्थाहरूको प्रभावकारी नियमन अनुगमन गर्न नसकिएको प्रभाव तथा सहकारी संस्थाहरू समस्याग्रस्त हुँदै गएका कारण समग्र सहकारी क्षेत्रप्रतिको विश्वासमा आएको कमी,

- लघुवित्तका कार्यक्रमहरुलाई प्रभावित गर्ने गरी अवाञ्छित तत्वहरुबाट वेलावेलामा हुने गरेका अराजक गतिविधिहरू,

- घट्दो वित्तीय अनुशासन, बढ्दो दण्डहीनता र त्यसले पैदा गरेको निराशा।

चुनौतीः

- बैंक तथा वित्तीय संस्थाहरुमा पर्याप्त तरलता तथा न्यून व्याजदरका बावजुद कर्जाको माग हुन नसक्नु,

- समय बैंकिङ्ग क्षेत्र (सहकारी संस्था समेत) को निक्षेप कर्जा वढ्दै जानु,

- मुख्यतः लघुवित्त वित्तीय संस्थाहरुमा थोक कर्जा प्रदान गर्ने कार्यमा क, ख र ग वर्गका बैंक तथा वित्तीय संस्थाहरुसँगको सघन प्रतिस्पर्धा,

- संघ, प्रदेश तथा स्थानीय निकायले सहकारी/लघुवित्तको क्षेत्रमा लिने नीति,

- सरकार/नियामक निकायका निर्देशनहरू तथा नीतिमा हुन सक्ने परिवर्तन,

- कर्जाको न्यून माग साथै व्याजदर अन्तरमा संकुचन ।

रणनीतिः

संस्थाको व्यवसाय सुदृढिकरण गर्दै आगामी दिनमा आफ्नो थोक लघुकर्जा प्रदायक संस्थाको रुपमा स्थापित हुनका लागि निम्नानुसारका रणनीतिहरु अवलम्बन गरिनेछ।

- स्थानीय साझेदार संस्थाहरुको पहिचान, अनुगमन र सवलीकरण,

- साझेदार संस्थाहरुको संस्थागत क्षमता अभिवृद्धिको लागि आवश्यक तालिम तथा परामर्श सेवा,

- मर्जर/प्राप्ति जस्ता सम्भावनाको खोजी,

- आवश्यकता अनुसार अन्य निकायहरुसँग सहकार्य,

- मानव संसाधन विकास

- विद्यमान श्रोतको अधिकतम परिचालन गरी मुनाफा वृद्धि,

- मितव्ययिता।

६) संस्थागत सुशासन :

वित्तीय संस्थाले प्रचलित ऐन, कानुन तथा नीति नियम लगायत नियामकीय निकायहरूबाट प्राप्त निर्देशनको पालना गर्दै, प्रभावकारी आन्तरिक नियन्त्रण संयन्त्र स्थापना गर्नुका साथै दैनिक प्रशासनिक कार्यलाई नियम सञ्चालन र प्रभावकारी बनाउनका लागि विभिन्न आन्तरिक नीति/निर्देशिकाहरू तर्जुमा गरी लागू गर्दै आएको र त्यस्ता नीति/निर्देशिकाहरू आवश्यकता अनुसार परिमार्जन/अद्यावधिक समेत गर्दै आइरहेको छ। यसका अलावा वित्तीय संस्थामा रहेका विभिन्न समिति तथा उपसमितिका साथै आन्तरिक तथा बाह्य लेखापरीक्षक तथा नियमनकारी निकायबाट प्राप्त निर्देशन तथा सुझावहरूको पालना गर्दै संस्थागत सुशासनलाई थप प्रभावकारी रुपमा कार्यान्वयन गर्न वित्तीय संस्था प्रतिवद्ध रहेको छ।

७) सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन्। लगानीकर्ताहरु सु-सूचित गर्न निर्णय लिन आवश्यक कुनै विवरण, सुचना वा जानकारी लुकाइएको छैन।

INTERIM FINANCIAL STATEMENT

Condensed Statement of Financial Position As on Quarter ended 31st Asoj, 2083

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and cash equivalents--
Statutory Balances and Due from Nepal Rastra Bank18,323,37025,431,559
Placement with Bank and Financial Institutions117,800,6831,183,566,751
Derivative Financial Instruments--
Other Trading Assets--
Loans and advances to MFIs & Co-operatives4,132,609,6054,246,291,705
Loans and advances to customers14,176,84413,174,317
Investment securities115,890,000115,890,000
Current tax assets57,437,37157,437,371
Investment property--
Property and Equipment5,585,8286,084,954
Goodwill and Intangible assets700,881700,881
Deferred Tax Assets3,832,8963,832,896
Other assets23,908,78216,040,838
Total Assets4,490,266,2595,668,451,272
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instrument--
Deposits from customers--
Borrowings3,022,765,6474,205,867,554
Current Tax Liabilities55,015,58059,547,017
Provisions--
Deferred Tax Liabilities--
Other liabilities67,484,18547,717,210
Debt securities issued--
Subordinated Liabilities--
Total liabilities3,145,265,4134,313,131,781
Equity
Share Capital1,034,064,4171,034,064,417
Share Premium--
Retained Earnings129,053,321114,119,034
Reserves181,883,108207,136,040
Total Equity1,345,000,8471,355,319,492
Total Liabilities and Equity4,490,266,2595,668,451,272

Condensed Statement of Profit or Loss

Particulars Current Year This Quarter Current Year UptoParticulars Current Year This Quarter Current Year This Quarter (YTD)Previous Year Corresponding This Quarter Previous Year Corresponding UptoPrevious Year Corresponding This Quarter Previous Year Corresponding This Quarter (YTD)
Particulars2083208320822082
Interest income68,261,53968,261,539116,802,013116,802,013
Interest expense(34,334,633)(34,334,633)(71,969,922)(71,969,922)
Net interest income33,926,90633,926,90644,832,09144,832,091
Fees and commission income377,250377,2502,217,6002,217,600
Fees and commission expense(25,000)(25,000)(130,000)(130,000)
Net fee and commission income352,250352,2502,087,6002,087,600
Net interest and commission income34,279,15634,279,15646,919,69146,919,691
Net trading income----
Other operating income134,019134,01919,68019,680
Total operating income34,413,17534,413,17546,939,37146,939,371
Impairment charge/(reversal) for loans and other losses4,052,0554,052,0554,287,1994,287,199
Net operating income30,361,11930,361,11942,652,17242,652,172
Operating expense(12,312,875)(12,312,875)(12,498,023)(12,498,023)
Personnel Expense(8,822,245)(8,822,245)(9,948,500)(9,948,500)
Other Operating Expense(2,991,504)(2,991,504)(2,101,562)(2,101,562)
Depreciation and Amortisation(499,126)(499,126)(447,961)(447,961)
Operating Profit18,048,24518,048,24530,154,14930,154,149
Non operating Income----
Non operating expense----
Profit before income tax18,048,24518,048,24530,154,14930,154,149
Income tax expense(5,414,473)(5,414,473)(9,046,245)(9,046,245)
Current Tax(5,414,473)(5,414,473)(9,046,245)(9,046,245)
Previous Year Tax----
Deferred Tax----
Profit /(loss) for the Period12,633,77112,633,77121,107,90421,107,904
Condensed Statement of Comprehensive Income
profit for the period12,633,77112,633,77121,107,90421,107,904
Other comprehensive income----
Total Comprehensive income12,633,77112,633,77121,107,90421,107,904
Basis Earning per Share--
Diluted Earning per share--
Profit for the period12,633,77112,633,77121,107,90421,107,904
Ratios as per NRB Directive
Capital Fund to RWA--
Non-Performing loan (NPL) to total Loan--
Net NPL to Net 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 31st Asoj, 2083

Net Profit for the period end of First quarter 2083/84 12,633,771

Appropriation (2,998,820)

a. General Reserve (2,526,754)

b. Foreign exchange flucatation Fund -

c. Capital redemption reserve -

d. Corporate social responsibility fund (126,338)

e. Employees training fund (467,665)

f. Client Protection Fund (379,013)

g. Other- CSR Expenses routed through PL 500,950

Regulatory Adjustments: (2,053,660)

a. Interest Receivable (-)/previous accrued interest received(+) (2,053,660)

b. Short loan loss provision in accounts(-)/reversal(+) -

c. Short provision for possible losses on investment(-)/reversal(+) -

d. Short provision for possible losses on Non-Banking Assets (-)/reversal(+) -

e. Deferred Tax Assets recognized(-)/reversal(+) -

f. Goodwill recognized (-)/Impairment of Goodwill(+) -

g. Bargain purchase gain recognized(-)/reversal(+) -

h. Actuarial Loss recognized (-)/reversal(+) -

i. Other -

Net profit for the Quarter end of Asoj 2083 available for Distribution 7,581,292

Opening Retained Earnings as of Shrawan 01 2083 114,119,034

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) upto Qtr end date 2083 Asoj 121,700,326

Notes to Interim Financial Statements:

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standard (NFRS).

2. Loans and Advances to MFIs & Co-operatives are presented net of loan impairments.

3. Loans and Advances to employees are presented as Loans and Advances to customers.

4. Figures have been rearranged and regrouped wherever necessary.

5. The above figures are subject to change if directed by regulatory authorities or external audit.

6. Actuarial valuation of gratuity and leave is done at external audit only.

7. The Interim Financial Statement has been updated on Our website: www.rsdcmf.com.

Securities Registration and Issue Regulations, 2064 Annex-14

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

First Quarter Report of FY 2083/084

1) Financial Details:

a) Quarterly Period Balance Sheet, Profit and Loss Statement:

The balance sheet and profit-loss statement for the first quarter of FY 2083/084 are published herewith. Details regarding transactions with related parties:

a) Loan principal payable to Global IME Bank Limited as of end of Asoj 2083 remains at Rs. 69,51,40,676.73.

b) Interest paid to Global IME Bank Limited up to the end of Asoj 2083 is Rs. 88,10,424.85.

b) Details regarding Minimum Share Price, Earnings Per Share, P/E Ratio, Net Worth Per Share, Total Assets Value Per Share, Liquidity Ratio:

Key financial ratios of the company based on the balance sheet are as follows:

Earnings Per Share (Loss) Rs.4.89434.23
P/E Ratio127.893.90

Net Worth Per Share Rs. 130.07

2) Managerial Analysis:

a) Details regarding major reasons if there are any changes in the institution's inventory, income, and liquidity during the quarterly period:

In the first quarter of FY 2080/081, the net profit of the institution decreased by 40 percent to Rs. 1.26 crore compared to the same period of the previous financial year. During this period, the net loan investment of the institution decreased by about 3 percent to Rs. 415.26 crore compared to the same period of the previous FY. In the first quarter of this FY, the institution managed liquidity, risk, and interest rate spread.

b) Managerial analytical description regarding the business plan for the upcoming period:

As various problems observed in the microfinance and cooperative sectors still persist, this financial institution has adopted a policy to conduct effective inspection and monitoring of partner institutions in the coming days, make loan recovery work effective to maintain loan quality, and conduct programs such as various training, workshops, and interactions for risk management and capacity enhancement of partner institutions for their sustainable development to achieve targets. In addition, with the intention of enhancing long-term business stability, competitive capability, and service delivery effectiveness, positive initiatives are being taken regarding options through merger and acquisition.

c) Analytical description of events, situations, etc. from past experience that could have a material impact on the stock, profit, or cash flow of the corporate body:

In the context that various problems observed in cooperatives and microfinance still exist, a strategy has been adopted to strengthen the business rather than expand it, provide quality service at competitive rates according to the current financial market, analyze risks carefully while establishing business relationships, and make loan recovery effective. The impact of maximum liquidity seen in the financial sector has directly affected this institution, and on the other hand, there has been a time gap. If there is a demand for loans where the institution also has the capacity to invest, loan investment is expected to expand.

3) Details Regarding Legal Proceedings:

a) If any lawsuit has been filed by or against the corporate body during the quarterly period:

No lawsuit is reported to have been filed against the institution during this quarterly period. The financial institution has not filed any lawsuit against anyone during this period.

b) If any lawsuit has been filed regarding non-compliance with prevalent regulations or criminal offense by or against a promoter or director of the corporate body:

No lawsuit is reported to have been filed regarding non-compliance with prevalent regulations or criminal offense by or against any promoter or director of this institution.

c) If any lawsuit has been filed against any promoter or director regarding financial crime:

No lawsuit is reported to have been filed against any promoter or director of this institution regarding financial crime.

4) Analysis Regarding Share Transactions of Corporate Body:

a) Management's view on share transactions of the corporate body in the securities market:

Since fluctuations in share transactions are determined by the open market, management holds the view that shares of the financial institution are traded according to the same principle.

b) Maximum, minimum, closing price of shares, total trading days, and total traded share count during the quarterly period:

The maximum, minimum, closing price of shares, total trading days, and total traded share count during this quarterly period according to the website of Nepal Stock Exchange Ltd. are as follows:

Maximum Price Rs.686.00625.00599.90
Total Traded Days612,0952,02,895

5) Problems and Challenges:

Problems:

- Increase in the trend of loan duplication and misuse of loans in the microfinance sector,

- Lack of effective regulation and monitoring of cooperative institutions and loss of trust in the overall cooperative sector due to cooperatives becoming troubled,

- Anarchic activities occurring from time to time from unwanted elements affecting microfinance programs,

- Declining financial discipline, growing impunity, and the despair generated by it.

Challenges:

- Inability to generate loan demand despite adequate liquidity and low interest rates in banks and financial institutions,

- Increasing deposit-to-loan ratio in the banking sector over time (including cooperatives),

- Intense competition with Class A, B, and C banks and financial institutions mainly in providing wholesale loans to microfinance financial institutions,

- Policies taken by federal, provincial, and local bodies in the cooperative/microfinance sector,

- Changes that may occur in instructions and policies of government/regulatory bodies,

- Low demand for loans as well as narrowing interest rate spreads.

Strategy:

To strengthen the business of the institution and establish itself as a wholesale microfinance provider in the coming days, the following strategies will be adopted:

- Identification, monitoring, and strengthening of local partner institutions,

- Necessary training and consultancy services for institutional capacity building of partner institutions,

- Exploring possibilities such as merger/acquisition,

- Collaboration with other bodies as per necessity,

- Human resource development,

- Increasing profit by maximum mobilization of existing resources,

- Frugality.

6) Corporate Governance:

The financial institution complies with the prevalent acts, laws, policies, and regulations including directives received from regulatory bodies, has established an effective internal control mechanism, and has been formulating and implementing various internal policies/guidelines to regulate and make daily administrative work effective, and is modifying/updating such policies/guidelines as per requirement. Besides, the financial institution is committed to implementing corporate governance more effectively by complying with directives and suggestions received from various committees and sub-committees in the financial institution as well as internal and external auditors and regulatory bodies.

7) Declaration by Chief Executive Officer regarding Truth and Accuracy:

I personally take responsibility for 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. No details, notice, or information necessary for investors to make informed decisions have been concealed.

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