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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
15 Nov, 2026
सम्पदा लघुवित्त वित्तीय संस्थाको पहिलो त्रैमासिक वित्तीय विवरण

सम्पदा लघुवित्त वित्तीय संस्थाको पहिलो त्रैमासिक वित्तीय विवरणSampada Laghubitta: First Quarter Unaudited Financial Results

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

Unaudited Financial Result (Quarterly)

As on Quarter ended 31st Ashoj 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 31st Ashoj 2083

Amount (NPR)

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and Cash Equivalents61,121,146724,362,545
Statutory Balances and due from Nepal Rastra Bank50,111,40450,111,404
Placement with Bank & Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and Advances to MFIs & Cooperatives--
Loans and Advances to Customers10,486,378,62010,086,956,010
Investment Securities--
Current Tax Assets84,531,44183,031,688
Investment Property--
Property and Equipment97,948,06881,187,597
Goodwill and Intangible Assets739,868274,566
Deferred Tax Assets24,455,90519,839,519
Other Assets82,891,66690,527,627
Total Assets10,888,178,11811,136,290,956
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers3,120,714,6612,750,999,118
Borrowings6,039,894,4656,690,741,057
Current Tax Liabilities119,093,87838,111,768

Provisions - 163,215,866

Deferred Tax Liabilities--
Other Liabilities366,985,524185,586,001
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities9,646,688,5289,828,653,810
Equity
Share Capital700,858,345700,858,345
Share Premium--
Retained Earnings212,896,155156,284,432
Reserves327,735,090450,494,369
Total Equity1,241,489,5901,307,637,146
Total Liabilities and Equity10,888,178,11811,136,290,956

Condensed Statement of Profit & Loss

For the Quarter ended 31st Ashoj 2083

Amount (NPR)

Particulars Current Year Previous Year Corresponding
This Quarter Upto This Quarter Ashad This Quarter Upto This Quarter
Interest Income297,584,447.95297,584,447.95328,681,090.00328,681,090.00
Interest Expense132,516,720.75132,516,720.75160,612,048.00160,612,048.00
Net Interest Income165,067,727.20165,067,727.20168,069,042.00168,069,042.00
Fee and Commission Income24,891,677.6424,891,677.6423,016,871.0023,016,871.00
Fee and Commission Expense--119,097.00119,097.00
Net Fee and Commission Income24,891,677.6424,891,677.6422,897,774.0022,897,774.00
Net Interest, Fees and Commission Income189,959,404.84189,959,404.84190,966,816.00190,966,816.00
Net Trading Income----
Other Operating Income----
Total Operating Income189,959,404.84189,959,404.84190,966,816.00190,966,816.00
Impairment Charge/(reversal) for Loans and Other Losses24,039,039.2724,039,039.277,966,573.007,966,573.00
Net operating Income165,920,365.57165,920,365.57183,000,243.00183,000,243.00
Operating Expense
Personnel Expenses87,361,835.5387,361,835.5374,374,187.0074,374,187.00
Other Operating Expenses34,158,198.2734,158,198.2723,552,613.0023,552,613.00
Depreciation & Amortization3,298,846.803,298,846.807,535,597.007,535,597.00
Operating Profit41,101,484.9741,101,484.9777,537,846.0077,537,846.00
Non-Operating Income----
Non-Operating Expense----
Profit before Income Tax41,101,484.9741,101,484.9777,537,846.0077,537,846.00
Income Tax Expense
Current Tax12,330,445.4912,330,445.4923,261,353.8023,261,353.80
Deferred Tax----
Profit for the Period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
ParticularsCurrent Year This QuarterCurrent Year Upto This QuarterPrevious Year Corresponding This QuarterPrevious Year Corresponding Upto This Quarter
Statement of Comprehensive Income
Profit or loss for the Period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
Other Comprehensive Income
a) Items that will not be reclassified to profit or loss----
Gains/(losses) from investments in equity instruments measured at fair value----
-gain/(loss) on revaluation----
-Actuarial gain/loss on defined benefit plans----
-Income tax relating to above items----
Net other compressive income that will not be reclassified to profit or loss----
b) Items that are or may be reclassified to profit or loss----
-Gains/(losses) on cash flow hedge----
-Exchange gains/(losses) (arising from translating financial assets of foreign operation)----
-Income tax relating to above items----
Net other compressive income that are or may be reclassified to profit or loss----
c) Share of other comprehensive income of associate accounted as per equity method----
Other comprehensive income for the period, net of income tax----
Total Comprehensive Income for the period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
Earnings per share
Basic earnings per share4.11-7.74-
Annualized Basic Earnings Per Share16.42-30.98-
Annualized Diluted Earnings per Share16.42-30.98-

Ratios as per NRB Directive

Particulars Current Year Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Capital Fund to RWA 9.78% 9.62%

Non-Performing Loan (NPL) to Total Loan 14.38% 6.82%

Total Loan Loss Provision to Total NPL 35.22% 27.96%

Cost of Funds 5.54% 6.81%

Credit to Deposit and Borrowing Ratio 118.6% 109.00%

Base Rate 10.96% 11.80%

Interest Rate Spread 8.69% 7.97%

Details about the Distributable Profit Amount (NPR)

Net profit up to First Quarter 28,771,039

1. Appropriation

1.1 Profit required to be appropriated to: 6,905,049

a. General Reserve 5,754,208

b. Capital Redemption Reserve

c. Exchange Fluctuation Fund

d. Corporate Social Responsibility Fund 287,710

e. Employee Training Fund

f. Client Protection Fund 863,131

g. Other

1.2 Profit required to be transferred to Regulatory Reserve

a. Transferred to Regulatory Reserve

b. Transferred from Regulatory Reserve

Net Profit For the Period end of 1st Quarter available to distribution 21,865,990

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 % 2. Loan and Advance 8.00 %- 15.00%

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची-१४ (नियम २६ को उपनियम (१) संग सम्बन्धित)

आ.व. २०८३/८४ को प्रथम त्रैमासिक विवरण

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरणः

चालु आ.व. २०८३/८४ को प्रथम त्रैमासको अपरिष्कृत वित्तीय विवरण नेपाल वित्तीय प्रतिवेदन मान (Nepal Financial Reporting Standards-NFRS) का आधारमा रही लेखामान बोर्ड (Accounting Standards Board-ASB) बाट जारी भई नेपाल चार्टर्ड एकाउण्टेन्ट्स संस्था (The Institute of Chartered Accountants of Nepal-ICAN) द्वारा निरुपण गरिएको लघुवित्त गरिएका व्यवस्था अनुसार नेपाल राष्ट्र बैंकद्वारा "घ" वर्गका लघुवित्त संस्थाहरूलाई जारी गरिएको एकीकृत निर्देशन नं.४ मा निर्दिष्ट भई वित्तीय अवस्थाको प्रतिवेदन, नाफा नोक्सान विवरण, विस्तृत आय विवरण, नगद प्रवाह विवरण, इक्विटीमा सम्बन्धी वित्तीय परिसूचकहरू यसै साथ प्रकाशित गरिएको छ। जसलाई वित्तीय संस्थाको वेबसाइट https://sampadalaghubitta.com.np मा पनि राखिएको छ।

(ख) प्रमुख वित्तीय अनुपातहरूः

प्रति शेयर आम्दानी (वार्षिक) (मूल्य आम्दानी अनुपात) P/E ratio प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात

१६।४२ ४४।२९ १३७।१४ १५५।३ ४।४२

२. व्यवस्थापकीय विश्लेषण :

(क) यस त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण :

समीक्षा अवधिमा वित्तीय संस्थाको सदस्य संख्या, ऋणी संख्या, लगानीमा रहेको कर्जा रकम, बचत रकम, संस्थाको मौज्दात, तरलता र आम्दानीमा परिवर्तन भएको छ। बजारमा लगानी योग्य रकममा भएको सहजता तथा कर्जा सापटको ब्याजदरमा कमि आएको कारणले ब्याज खर्च घट्नाले अर्थतन्त्र चलायमान हुन नसक्दा लगानी अपेक्षित गतिमा नबढेको र लघुवित्त कार्यक्रमविद्ध सञ्चालन रहेको विभिन्न क्रियाकलापले लगानीमा भएको कर्जाको सावाँ ब्याज असुलीमा समस्या भएको कारणले निष्कृय कर्जा वृद्धि भएकोले गत आ.व.को सोही अवधिको तुलनामा समीक्षा अवधि सम्ममा खुद मनाफा कमि भएको छ।

(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :

यस वित्तीय संस्थाले देशका ४४ वटा जिल्लामा १५५ शाखा कार्यालयहरु मार्फत सेवा प्रदान गर्दै आइरहेको छ। संस्थाले नयाँ कार्यक्रम विस्तार गर्दा लघुवित्त सेवाको पहुँच नपुगेका दुर्गम स्थानिय तहलाई प्राथमिकतामा राखिएको छ। यस त्रैमासको अन्त्यसम्ममा यस संस्थाले कुल १,८३,६०९ विपन्न परिवारमा लघुवित्त सेवा प्रदान गरिएको छ। संस्थाले आफ्ना ग्राहक सदस्यहरूको उद्यमीशीलता विकास गर्न, व्यवसाय विस्तार गर्न तथा क्षमता अभिवृद्धि गर्न विशेषज्ञहरुबाट व्यावसायिक साक्षरता तथा सीप विकास तालिम प्रदान गर्ने कार्य प्राथमिकतामा राखिएको छ। कर्मचारीको क्षमता अभिवृद्धि गरी कार्यकुशलता अभिवृद्धि गर्न, उत्पादकत्व वृद्धि गर्न तथा कार्यक्षमताई थप प्रभावकारीरुपमा सञ्चालन गर्न कर्मचारीलाई आवश्यक तालिम तथा अन्तरक्रियामा संलग्न गराई कार्यक्रमलाई थप प्रभावकारी र गुणस्तरीय बनाउन जोड दिईएकोछ। कर्मचारीहरुको कार्यसम्पादन स्तर वृद्धि गर्नको लागि टार्गेटबेष्ट बोनस प्रयोग गरिनेछ। वित्तीय संस्थाका सदस्यहरूलाई कर्जा-सापट तथा बचत सम्बन्धी सूचनाको पहुँच वृद्धि गर्नको लागी सेवाहरूलाई प्रविधि मैत्री बनाउन मोवाइल बैकिङ्ग र एस.एम.एस. बैकिङ्ग सेवा सञ्चालन गरिएको छ। वित्तीय संस्थालाई वित्तीय क्षेत्रमा आत्मनिर्भर बनाउन कर्जा बचत अनुपात वृद्धि गरिनेछ। सेवाग्राहीको चाहना र आवश्यकता अनुसार सेवालाई समय सापेक्ष परिष्कृत गरि थप ग्राहकमैत्री बनाउन व्यवस्थापन प्रतिवद्ध रहेकोछ।

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

लघुवित्त संस्थाहरु बीचको अस्वस्थ प्रतिस्पर्धा र सदस्यहरुको दोहोरोपना आदि कारणवाट वित्तीय संस्थालाई नकारात्मक प्रभाव पर्न सक्ने महसुस भएकोले यस वित्तीय संस्थाले कर्जा सूचना केन्द्र संग समन्वय गरी कर्जा सुचना आदान प्रदान गरेको र संस्थाले आफ्ना कर्मचारीहरुको कार्यक्षमतामा अभिवृद्धि गरि ग्राहक सदस्यहरुलाई वित्तीय साक्षरताको माध्यमवाट संस्था प्रति सकारात्मक बनाउने खालका कार्यक्रमहरु सञ्चालन गरी गुणस्तरीय कर्जा लगानी गर्न र निष्कृय कर्जा अनुपात घटाउने रणनीति लिएको छ।

३. कानूनी कारवाही सम्बन्धी विवरण :

(क) वित्तीय संस्थाका संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवस्था वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।

(ख) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

क. धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा

दोस्रो बजारमा हुने शेयर सम्बन्धी कारोबारको लागि यस वित्तीय संस्थाले नेपाल स्टक एक्सचेन्ज लिमिटेडमा शेयर सूचीकृत गराई सन्तोषजनक रूपमा कारोबार भई रहेको छ।

ख त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या

नेपाल स्टक एक्सचेन्ज लि को वेबसाइट https://nepalstock.com.np का अनुसार प्रथम त्रैमासिक अवधिमा यस वित्तीय संस्थाको शेयर सम्बन्धी कारोबार निम्नानुसार रहेको छ।

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार भएको कुल दिन कारोबार संख्या कारोबार कित्ता

८३० ७०७ ७२६ ६१ १,५१६ ६५,२२८

५. समस्या तथा चुनौती :

क. संख्यात्मक रूपमा वृद्धि भएको लघुवित्त संस्थाहरूको शाखा विस्तारसँगै बढ्ने सदस्यहरूको दोहोरोपना ।

ख. विभिन्न संस्थाहरू बिच दक्ष जनशक्ति लिन प्रतिस्पर्धाको कारण कर्मचारीहरू पलायन हुने जोखिम ।

ग. अप्रत्यासित रूपमा सृजना हुनसक्ने प्रतिकूल अवस्था ।

घ. बैंक तथा वित्तीय संस्था विरुद्ध भएको आन्दोलनको प्रभाव ।

ङ. बैकिङ्ग क्षेत्रमा निष्कृय कर्जादरमा वृद्धि ।

च. वित्तीय संस्थामा अधिक तरलता हुँदा हूदै पनि कर्जाको मागमा वृद्धि नहुनु ।

६. संस्थागत सुशासन :

नेपाल राष्ट्र बैंकबाट संस्थागत सुशासन अभिवृद्धिका लागि जारी गरिएका निर्देशनहरुको साथै बैंक तथा वित्तीय संस्था सम्बन्धी ऐन २०७३, कम्पनी ऐन २०६३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३ लगायत अन्य ऐन नियमहरुको पालना गरिनुका साथै वित्तीय संस्थाबाट प्रबन्धपत्र, नियमावली, कर्मचारी सेवा नियमावली, आर्थिक प्रशासन नियमावली, कर्जा अपलेखन नियमावली, शाखा सुपरिवेक्षण तथा अनुगमन निर्देशिका, बचत तथा कर्जा व्यवस्थापन नीति, सूचना प्रविधि निर्देशिका बनाई लागू गरिएको छ। व्यवस्थापनको साथै आन्तरिक नियन्त्रण प्रणालीलाई अझ सुदृढ गर्न लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति र सम्पत्ति शुद्धीकरण अनुगमन समितिले सक्रिय रूपले कार्य गरिरहेको छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै, म यो उद्घोषण गर्दछु की मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।

Unaudited Financial Result (Quarterly)

As on Quarter ended 31st Ashoj 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 31st Ashoj 2083

Amount (NPR)

ParticularsThis Quarter EndingImmediate Previous Year Ending
Assets
Cash and Cash Equivalents61,121,146724,362,545
Statutory Balances and due from Nepal Rastra Bank50,111,40450,111,404
Placement with Bank & Financial Institutions--
Derivative Financial Instruments--
Other Trading Assets--
Loan and Advances to MFIs & Cooperatives--
Loans and Advances to Customers10,486,378,62010,086,956,010
Investment Securities--
Current Tax Assets84,531,44183,031,688
Investment Property--
Property and Equipment97,948,06881,187,597
Goodwill and Intangible Assets739,868274,566
Deferred Tax Assets24,455,90519,839,519
Other Assets82,891,66690,527,627
Total Assets10,888,178,11811,136,290,956
Liabilities
Due to Bank and Financial Institutions--
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers3,120,714,6612,750,999,118
Borrowings6,039,894,4656,690,741,057
Current Tax Liabilities119,093,87838,111,768

Provisions - 163,215,866

Deferred Tax Liabilities--
Other Liabilities366,985,524185,586,001
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities9,646,688,5289,828,653,810
Equity
Share Capital700,858,345700,858,345
Share Premium--
Retained Earnings212,896,155156,284,432
Reserves327,735,090450,494,369
Total Equity1,241,489,5901,307,637,146
Total Liabilities and Equity10,888,178,11811,136,290,956

Condensed Statement of Profit & Loss

For the Quarter ended 31st Ashoj 2083

Amount (NPR)

Particulars Current Year Previous Year Corresponding
This Quarter Upto This Quarter Ashad This Quarter Upto This Quarter
Interest Income297,584,447.95297,584,447.95328,681,090.00328,681,090.00
Interest Expense132,516,720.75132,516,720.75160,612,048.00160,612,048.00
Net Interest Income165,067,727.20165,067,727.20168,069,042.00168,069,042.00
Fee and Commission Income24,891,677.6424,891,677.6423,016,871.0023,016,871.00
Fee and Commission Expense--119,097.00119,097.00
Net Fee and Commission Income24,891,677.6424,891,677.6422,897,774.0022,897,774.00
Net Interest, Fees and Commission Income189,959,404.84189,959,404.84190,966,816.00190,966,816.00
Net Trading Income----
Other Operating Income----
Total Operating Income189,959,404.84189,959,404.84190,966,816.00190,966,816.00
Impairment Charge/(reversal) for Loans and Other Losses24,039,039.2724,039,039.277,966,573.007,966,573.00
Net operating Income165,920,365.57165,920,365.57183,000,243.00183,000,243.00
Operating Expense
Personnel Expenses87,361,835.5387,361,835.5374,374,187.0074,374,187.00
Other Operating Expenses34,158,198.2734,158,198.2723,552,613.0023,552,613.00
Depreciation & Amortization3,298,846.803,298,846.807,535,597.007,535,597.00
Operating Profit41,101,484.9741,101,484.9777,537,846.0077,537,846.00
Non-Operating Income----
Non-Operating Expense----
Profit before Income Tax41,101,484.9741,101,484.9777,537,846.0077,537,846.00
Income Tax Expense
Current Tax12,330,445.4912,330,445.4923,261,353.8023,261,353.80
Deferred Tax----
Profit for the Period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
ParticularsCurrent Year This QuarterCurrent Year Upto This QuarterPrevious Year Corresponding This QuarterPrevious Year Corresponding Upto This Quarter
Statement of Comprehensive Income
Profit or loss for the Period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
Other Comprehensive Income
a) Items that will not be reclassified to profit or loss----
Gains/(losses) from investments in equity instruments measured at fair value----
-gain/(loss) on revaluation----
-Actuarial gain/loss on defined benefit plans----
-Income tax relating to above items----
Net other compressive income that will not be reclassified to profit or loss----
b) Items that are or may be reclassified to profit or loss----
-Gains/(losses) on cash flow hedge----
-Exchange gains/(losses) (arising from translating financial assets of foreign operation)----
-Income tax relating to above items----
Net other compressive income that are or may be reclassified to profit or loss----
c) Share of other comprehensive income of associate accounted as per equity method----
Other comprehensive income for the period, net of income tax----
Total Comprehensive Income for the period28,771,039.4828,771,039.4854,276,492.2054,276,492.20
Earnings per share
Basic earnings per share4.11-7.74-
Annualized Basic Earnings Per Share16.42-30.98-
Annualized Diluted Earnings per Share16.42-30.98-

Ratios as per NRB Directive

Particulars Current Year Previous Year Corresponding

This Quarter Upto This Quarter This Quarter Upto This Quarter

Capital Fund to RWA 9.78% 9.62%

Non-Performing Loan (NPL) to Total Loan 14.38% 6.82%

Total Loan Loss Provision to Total NPL 35.22% 27.96%

Cost of Funds 5.54% 6.81%

Credit to Deposit and Borrowing Ratio 118.6% 109.00%

Base Rate 10.96% 11.80%

Interest Rate Spread 8.69% 7.97%

Details about the Distributable Profit Amount (NPR)

Net profit up to First Quarter 28,771,039

1. Appropriation

1.1 Profit required to be appropriated to: 6,905,049

a. General Reserve 5,754,208

b. Capital Redemption Reserve

c. Exchange Fluctuation Fund

d. Corporate Social Responsibility Fund 287,710

e. Employee Training Fund

f. Client Protection Fund 863,131

g. Other

1.2 Profit required to be transferred to Regulatory Reserve

a. Transferred to Regulatory Reserve

b. Transferred from Regulatory Reserve

Net Profit For the Period end of 1st Quarter available to distribution 21,865,990

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 % 2. Loan and Advance 8.00 %- 15.00%

Statement Related to Annexure-14 (Sub-rule (1) of Rule 26) of Securities Registration and Issue Regulations, 2073

First Quarterly Report of F.Y. 2083/84

1. Financial Statements :

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

The unaudited financial statement for the first quarter of the current fiscal year 2083/84 has been prepared based on Nepal Financial Reporting Standards (NFRS) as formulated by the Accounting Standards Board (ASB) and defined by The Institute of Chartered Accountants of Nepal (ICAN), following the Unified Directive No. 4 issued by Nepal Rastra Bank for Class "D" microfinance financial institutions. Reports on Financial Position, Statement of Profit or Loss, Statement of Comprehensive Income, Statement of Cash Flows, Statement of Changes in Equity, and relevant financial indicators are published herewith. They are also available on the financial institution's website https://sampadalaghubitta.com.np.

(b) Key Financial Ratios:

Earnings Per Share (Annualized) (Price Earnings Ratio) P/E ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

16।42 44।29 137।14 155।3 4।42

2. Management Analysis :

(a) Statement regarding main reasons for any changes in the institution's balance, income, and liquidity during this quarterly period:

During the review period, changes occurred in the number of members, borrowers, loan outstanding, deposit amount, liquidity, and income of the financial institution. Due to ease in loanable funds in the market and a decrease in interest rates on loans, interest expenses decreased. However, due to the sluggish economic activity preventing loans from expanding as expected, and various activities against microfinance programs creating difficulties in recovering loan principal and interest, non-performing loans increased, resulting in a decrease in net profit for the review period compared to the corresponding period of the previous fiscal year.

(b) Analytical report of management regarding the business plan for the upcoming period:

This financial institution is providing services through 155 branch offices across 44 districts in the country. Priority is given to expanding microfinance services to remote local levels lacking access. As of the end of this quarter, a total of 1,83,609 poor families have been provided microfinance services. The institution prioritizes providing vocational literacy and skill development training from experts to help member clients develop entrepreneurship, expand businesses, and enhance capacity. Focus is placed on providing necessary training and interaction to employees to enhance employee capacity, increase productivity, and operate efficiency more effectively. Target-based bonuses will be used to enhance employee performance levels. Mobile banking and SMS banking services have been launched to make services technology-friendly for members to access loan and deposit information. The credit-to-deposit ratio will be increased to make the institution self-reliant in the financial sector. Management remains committed to refining services in a time-bound manner according to client needs and preferences to make them more customer-friendly.

(c) Analytical report regarding events or situations from past experience that could materially affect the institution's liquidity, profit, or cash flow:

Recognizing that unhealthy competition among microfinance institutions and member duplication could adversely affect the financial institution, this institution coordinates with the Credit Information Bureau to exchange credit information and conducts programs aimed at enhancing employee capacity while building positive attitudes among client-members toward the institution through financial literacy, adhering to strategies for quality loan investment and reducing non-performing loan ratios.

3. Details Regarding Legal Proceedings :

(a) No information has been received regarding any lawsuit filed by or against the promoters or directors of the financial institution related to prevailing regulations or criminal offenses.

(b) No information has been received regarding any lawsuit filed by or against any promoter or director related to economic crimes.

4. Analysis Concerning Share Transactions of the Corporate Body :

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

Shares of this financial institution are listed on the Nepal Stock Exchange Limited for trading in the secondary market and transactions are taking place satisfactorily.

(b) Maximum, minimum, closing price, total trading days, and number of transactions of the shares during the quarterly period:

According to Nepal Stock Exchange Ltd.'s website https://nepalstock.com.np, share transactions of this financial institution during the first quarter are as follows:

Maximum Price Minimum Price Closing Price Total Trading Days Number of Transactions Traded Shares

830 707 726 61 1,516 65,228

5. Problems and Challenges :

(a) Duplication of members increasing along with branch expansion of microfinance institutions.

(b) Risk of employee turnover due to competition to recruit skilled manpower among various institutions.

(c) Unfavorable conditions arising unexpectedly.

(d) Impact of agitations directed against banks and financial institutions.

(e) Increase in non-performing loan rates in the banking sector.

(f) Absence of increase in loan demand despite excess liquidity in the financial institution.

6. Corporate Governance :

In addition to directives issued by Nepal Rastra Bank for enhancing corporate governance, provisions of Bank and Financial Institutions Act 2073, Companies Act 2063, Nepal Rastra Bank Act 2058, Securities Act 2063, and other laws and regulations are being complied with. Internal directives such as Memorandum of Association, Articles of Association, Employee Service Regulations, Financial Administration Regulations, Loan Write-off Regulations, Branch Supervision and Monitoring Guidelines, Deposit and Credit Management Policy, and IT Directives have been formulated and implemented. To further strengthen internal control mechanisms, Audit Committee, Risk Management Committee, Employee Service Facilities Committee, and Anti-Money Laundering Monitoring Committee are actively functioning.

7. Declaration by the Chief Executive Officer Regarding Truth and Accuracy :

I individually take responsibility for the accuracy of the information and details mentioned in this report up to this date. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, information, or facts necessary for investors to make decisions have been concealed.

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