
सामुदायिक लघुवित्तको प्रथम त्रैमासिक वित्तीय विवरण सार्वजनिकSamudayik Laghubitta: Q1 Unaudited Financial Results
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on November 16, 2026
सामुदायिक लघुवित्त वित्तीय संस्था लिमिटेड
Samudayik Laghubitta Bittiya Sanstha Limited
(नेपाल राष्ट्र बैंकबाट 'घ' वर्गको इजाजतपत्र प्राप्त वित्तीय संस्था)
Unaudited Interim Financial Statements
Condensed Statement of Financial Position
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash and Cash Equivalents | 74,272,672 | 94,405,479 |
| Statutory Balances & due from Nepal Rastra Bank | - | - |
| Placement with Bank and Financial Institutions | 24,300,000 | 23,000,000 |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Co-operatives | - | - |
| Loans and Advances to Customers | 2,083,295,178 | 1,949,145,639 |
| Investment Securities | 1,000,000 | 1,000,000 |
| Current Tax Assets | 5,583,131 | 3,788,032 |
| Investment Property | - | - |
| Property and Equipment | 18,085,356 | 16,442,564 |
| Goodwill and Intangible Assets | 524,993 | 760,867 |
| Deferred Tax Assets | 7,559,929 | 13,134,012 |
| Other Assets | 26,624,441 | 35,402,734 |
| Total Assets | 2,241,245,699 | 2,137,079,327 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 852,367,551 | 733,495,342 |
| Borrowings | 1,082,792,998 | 1,131,507,544 |
| Current Tax Liabilities | 7,011,181 | - |
| Provisions | 24,778,478 | 20,709,214 |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 52,007,849 | 42,886,569 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 2,018,958,057 | 1,928,598,669 |
| Equity | ||
| Share Capital | 170,805,000 | 170,805,000 |
| Share Premium | - | - |
| Retained Earnings | (76,142,046) | (108,795,902) |
| Reserves | 127,624,688 | 146,471,559 |
| Total Equity | 222,287,642 | 208,480,657 |
| Total Liabilities and Equity | 2,241,245,699 | 2,137,079,327 |
Condensed Statement of Profit or Loss
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter (YTD) | ||||
| Interest Income | 58,455,607 | 58,455,607 | 80,036,820 | 80,036,820 |
| Interest Expense | 31,837,761 | 31,837,761 | 34,437,435 | 34,437,435 |
| Net Interest Income | 26,617,846 | 26,617,846 | 45,599,385 | 45,599,385 |
| Fee and Commission Income | 6,050,509 | 6,050,509 | 5,386,791 | 5,386,791 |
Fee and Commission Expense - - 500 500
| Net Fee and Commission Income | 6,050,509 | 6,050,509 | 5,386,291 | 5,386,291 |
| Net Interest, Fee and Commission Income | 32,668,354 | 32,668,354 | 50,985,676 | 50,985,676 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 50,744 | 50,744 | 296,997 | 296,997 |
| Total Operating Income | 32,719,099 | 32,719,099 | 51,282,673 | 51,282,673 |
| Impairment Charge/(Reversal) for Loans and Other Losses | (864,730) | (864,730) | 2,581,068 | 2,581,068 |
| Net Operating Income | 33,583,829 | 33,583,829 | 48,701,605 | 48,701,605 |
| Operating Expense | ||||
| Personnel Expenses | 31,192,664 | 31,192,664 | 31,621,608 | 31,621,608 |
| Other Operating Expenses | 8,222,450 | 8,222,450 | 8,295,480 | 8,295,480 |
| Depreciation & Amortisation | 703,844 | 703,844 | 751,257 | 751,257 |
| Operating Profit | (6,535,130) | (6,535,130) | 8,033,260 | 8,033,260 |
| Non Operating Income | - | - | 1,062,761 | 1,062,761 |
| Non Operating Expense | 206,455 | 206,455 | 7,462 | 7,462 |
| Profit Before Income Tax | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Income Tax Expense | ||||
| Current Tax | - | - | - | - |
| Deferred Tax | - | - | - | - |
| Profit for the Year | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
Condensed Statement of Comprehensive Income
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter (YTD) | ||||
| Profit & Loss for the Period | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income for the Period | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Annualized Basic Earnings Per Share | - | (15.79) | - | 21.28 |
| Diluted earnings per share | - | (15.79) | - | 21.28 |
| Ratios as per NRB Directive | ||||
| Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Up to This Quarter (YTD) | ||||
| Capital fund to RWA | - | - | ||
| Non-performing loan (NPL) to total 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
As on Quarter Ended Ashoj 31, 2083
| Particulars Current Year Upto This Quarter (YTD) Previous Year Corresponding Qtr (YTD) | ||
| Net profit or (loss) as per statement of profit or loss | (6,741,585) | 9,088,559 |
| 1. Appropriations: | ||
| a. General Reserve | - | (1,817,712) |
| b. Capital Redemption Reserve | - | - |
| c. Exchange Fluctuation Fund | - | - |
| d. Corporate social responsibility (CSR) Fund | - | 90,886 |
| e. Employee Training Fund | - | - |
| f. Client Protection Fund | - | 181,771 |
| g. Other | - | - |
| Profit or (loss) before regulatory adjustment | (6,741,585) | 10,633,614 |
| Regulatory Adjustment : | ||
| a. Interest receivable (-)/previous accrued interest received (+) | 542,653 | (15,334,002) |
| b. Short loan loss provision in accounts (-)/reversal (+) | - | - |
| Net Profit for the Quarter ended available for distribution | (6,198,932) | (4,700,388) |
| Opening Retained Earning as on Shrawan 1 2083 | (69,943,114) | (104,095,514) |
| Adjustment (+/-) | - | - |
| Distribution: | ||
| Bonus shares issued | - | - |
| Cash Dividend Paid | - | - |
| Total Distributable profit or (loss) as on Quarter Ended Ashoj 2083 | (76,142,046) | (108,795,902) |
| Annualised Distributable Profit/Loss per share | (44.58) | (63.70) |
Notes:
1. The above financial statements are prepared in accordance with Nepal Financial Reporting Standard (NFRS). These figures may vary at the instances of statutory auditors and regulators.
2. The Interest Income has been recognised in compliance with Interest Recognition Guidelines, 2025 issued by NRB and recognized directly in the Statement of Profit or Loss.
3. Loans and Advances are presented net of impairment charges and includes interest receivable on loan and staff loan.
4. Actuarial Valuation has done for Employee Benefits in the previous quarter financials.
5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
6. Personnel expenses also includes employee's bonus provision.
7. The above figure are subject to change upon otherwise as per the direction of the Regulators and/or Statutory Auditor.
8. The Detailed interim financial report has been published in the website "www.slbsl.com.np".
* Interest Rate on Loan and Advances: 13.70% to 15% & Deposits: 7.5% to 9%
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६४ को अनुसूची १४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)
आ.व. २०८३/८४ को प्रथम त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण :
(क) त्रैमासिक अवधिको वासलात तथा नाफा नोक्सान सम्बन्धी विवरण : चालू आ.व.२०८३/८४ को प्रथम त्रैमासिको अपरिष्कृत वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ।
(ख) प्रमुख वित्तीय अनुपातहरू :
प्रति शेयर आम्दानी मूल्य/आम्दानी अनुपात (P/E ratio) प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात
(१५.७९) (५९.८६) १३०.४६ १४५५.०१ १५.२०
२. व्यवस्थापकीय विश्लेषण :
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण : वित्तीय संस्थाको चालु आ.व.को प्रथम त्रैमास सम्ममा खराब कर्जाको असुलीमा आशातित सुधार नरहेता पनि अघिल्लो त्रैमासको तुलनामा केहि भने सुधार आएकोले व्याज आम्दानीमा सकारात्मक प्रभाव परेको छ। बजारमा बाह्य कर्जा सहज तथा न्यून व्याजदरमा उपलव्ध हुँदा कर्जा विस्तारमा वृद्धि भएको तथा व्याज खर्चमा पनि कमी आएको छ। समीक्षा अवधिमा बचत संकलनमा पनि वृद्धि भएको तथा व्याज आम्दानी तुलनात्मक रुपमा राम्रो भएकोले संस्थाको मौज्दात र तरलता अनुपातको स्थिति सन्तोषजनक रहेको छ।
(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : बागमती प्रदेशका सबै जिल्ला र सोलुखुम्बु, ओखलढुङ्गा, खोटाङ्ग, भोजपुर र संखुवासभा गरि जम्मा १८ वटा जिल्लाहरुमा कार्यक्षेत्र भएको यस वित्तीय संस्थाले हाल सम्म १६ वटा जिल्लामा आफ्नो कार्यक्रम विस्तार गरेको छ। वित्तीय संस्थाको स्वीकृत कार्यक्षेत्र भित्र पर्ने जिल्लाहरु अन्तर्गत सम्भावित क्षेत्रमा सदस्य विस्तार गरी लघुवित्त कार्यक्रमको पहुँच नपुगेको स्थानहरुमा लघुवित्त सेवा विस्तार गर्ने, सशक्त र गुणस्तरीय सेवा प्रदान गर्नको साथै व्यवसायिक योजनाको विकास, नयाँ नयाँ लगानीका क्षेत्रहरुको खोजि, व्यवसायिक संजाल वृद्धि, व्यवसाय विविधिकरण तथा व्यावसायिक विकासका लागि शाखा संजाल विस्तारका साथै ग्राहकको चाहना बमोजिम वित्तीय सेवा सञ्चालनमा ल्याउने योजना रहेको छ। त्यसै, समय सापेक्ष सदस्यको चाहना अनुसार सेवा तथा सुविधाहरुलाई परिस्कृत गर्दै लैजान व्यवस्थापन कटिबद्ध रहेको छ भने संस्थाको पुँजीकोषमा परेको दबाब र व्यवसाय विस्तारमा देखिएको चुनौतीलाई समाधान गर्न आवश्यक भएको र सोहि बमोजिम ग्रामिण सामथ्र्य (मन्जुर) गर्जना लाग डाँडा स्थित श्री सृजनशील लघुवित्त वित्तीय संस्था लिमिटेडसँग प्रारम्भिक सम्झौता भई नेपाल राष्ट्र बैंकबाट सैद्धान्तिक सहमति पाउने क्रममा रहेको छ।
(ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : समीक्षा अवधिमा वित्तीय संस्थाले आवश्यक लगानी योग्य रकमको व्यवस्थापन सहज रुपमा गरेको छ। व्यापार व्यवसायहरुमा आएको सङ्कुचन तथा मन्दि, लघुवित्त संस्थाहरु विरुद्ध भइरहेका अनियन्त्रित विरोधहरु, बहुबैंकिङ्ग कारोबार तथा हालका समय सम्म पनि बैंक तथा वित्तीय संस्था विरुद्ध भै रहेका नकारात्मक गतिविधिहरुका प्रभावका कारण खराब कर्जाको असुलीमा असर पर्न गई जोखिम व्यहोर्ने कोषको खर्चमा वृद्धि भई पुँजीकोषमा दबाब परेको तथा वित्तीय संस्थाको नाफामा पनि असर परेको अवस्था भएता पनि यस्ता नकारात्मक असरले पार्न सक्ने सम्भावित जोखिम कम गर्न तर्फ वित्तीय संस्थाको व्यवस्थापन सचेत रहि कार्य गरिरहेको छ।
३. कानुनी कारवाही सम्बन्धी विवरण :
(क) यस त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए : यस संस्थाको आर्थिक कारोवारमा अनियमितता गर्ने व्यक्ति/कर्मचारी उपर जिल्ला प्रहरी कार्यालय रसुवामा बैंकिङ्ग कसूरको जाहेरी दरखास्त अनुसन्धानको प्रक्रियामा रहेको र शाखा कार्यालय बाँसा सोलुखुम्बु र शाखा कार्यालय गाल्छा, रामेछापमा सञ्चालन अवस्थामा कार्य गरेका कर्मचारीहरुले बैंकिङ्ग कसूर गरे वापत उच्च अदालत, विराटनगर र उच्च अदालत, पाटनमा कसूर मुद्दा दर्ता भई अदालतलि कारवाही अगाडि बढाइरहेको जानकारी गराइन्छ।
(ख) वित्तीय संस्थाका संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्ध प्रचलित नियमको अवस्था वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।
(ग) कुनै संस्थापक वा सञ्चालक 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 शेयर कारोबार सम्बन्धमा व्यवस्थापनको धारणा : शेयरको मूल्य तथा कारोबार खुला बजारले निर्धारण गर्ने हुँदा शेयरको मूल्य तथा कारोबार सम्बन्धमा खुला बजारको मूल्य मान्यता अनुसार हुने गरेको छ।
(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या :
शेयरको अधिकतम मूल्य शेयरको न्यूनतम मूल्य शेयरको अन्तिम मूल्य कारोबार भएको कुल दिन कारोबार भएको शेयर संख्या कारोबार संख्या
१,१५७ ८४० ८८९.९ ६१ ९५,३८१ १,८७०
५. समस्या तथा चुनौती :
(क) आन्तरिक : दक्ष जनशक्तिको अभाव, भौगोलिक कठिनाईका कारण कर्मचारीको उत्पादकत्व क्षमतामा आउन सक्ने ह्रास, बढ्दो सञ्चालन लागत, खराब कर्जा, खुद व्याज आम्दानीमा सङ्कुचन, पर्याप्त पुँजीकोष तथा सञ्चालन जोखिम आदि।
(ख) बाह्य : एकै कार्यक्षेत्रमा सञ्चालित लघुवित्त संस्थाहरु बिच हुने असमझदारी वित्तीय प्रतिस्पर्धा, सदस्यहरुद्वारा उत्पादित वस्तु तथा सेवाहरुको असरपर्ने बजार व्यवस्थापन, भौगोलिक विकटता, लघुवित्त संस्थाहरुको विरुद्धमा भइरहेका अराजक गतिविधिहरु तथा खराब कर्जा असुलीमा उल्लेख्य सुधार नआएको र आंशिक सुविधाहरु सदस्यहरुको क्यारुप व्यवस्थापनमा परेको असर आदि।
६. संस्थागत सुशासन : संस्थागत सुशासनका लागि संस्था सदैव प्रतिबद्ध रहेको छ। वित्तीय संस्थाले नेपाल राष्ट्र बैंकबाट जारी संस्थागत सुशासन लगायतका निर्देशकहरु पालना गर्नुका साथै प्रबन्धपत्र ऐन, कम्पनी ऐन २०६३, बैंक तथा वित्तीय संस्था सम्बन्धी ऐन २०७३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३ तथा आयकर ऐन २०५८ पालना गरेको छ। साथै वित्तीय संस्थाले कारोबार सञ्चालन गर्ने विभिन्न आन्तरिक नीति, नियम, निर्देशिका निर्देशिका आदि तर्जुमा गरी लागू गरेको छ। सञ्चालक समिति, लेखापरीक्षण समिति, कर्मचारी सेवा सुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति लगायतका समितिहरुको माध्यमबाट संस्थाभित्र सुशासन कायम गर्न तथा आन्तरिक नियन्त्रण प्रणालीलाई मजवुत बनाउन सञ्चालक तथा व्यवस्थापन क्रियाशील रहेको छ।
७. सत्य तथा तथ्यपरक सूचना : कार्यकारी अधिकृतको उद्घोष : आजको मिति सम्म 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 र लगानीकर्तालाई सु-सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।
Samudayik Laghubitta Bittiya Sanstha Limited
(Licensed by Nepal Rastra Bank as a 'D' Class Financial Institution)
Unaudited Interim Financial Statements
Condensed Statement of Financial Position
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars | This Quarter Ending | Immediate Previous Year Ending |
|---|---|---|
| Assets | ||
| Cash and Cash Equivalents | 74,272,672 | 94,405,479 |
| Statutory Balances & due from Nepal Rastra Bank | - | - |
| Placement with Bank and Financial Institutions | 24,300,000 | 23,000,000 |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loans and Advances to MFIs & Co-operatives | - | - |
| Loans and Advances to Customers | 2,083,295,178 | 1,949,145,639 |
| Investment Securities | 1,000,000 | 1,000,000 |
| Current Tax Assets | 5,583,131 | 3,788,032 |
| Investment Property | - | - |
| Property and Equipment | 18,085,356 | 16,442,564 |
| Goodwill and Intangible Assets | 524,993 | 760,867 |
| Deferred Tax Assets | 7,559,929 | 13,134,012 |
| Other Assets | 26,624,441 | 35,402,734 |
| Total Assets | 2,241,245,699 | 2,137,079,327 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 852,367,551 | 733,495,342 |
| Borrowings | 1,082,792,998 | 1,131,507,544 |
| Current Tax Liabilities | 7,011,181 | - |
| Provisions | 24,778,478 | 20,709,214 |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 52,007,849 | 42,886,569 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 2,018,958,057 | 1,928,598,669 |
| Equity | ||
| Share Capital | 170,805,000 | 170,805,000 |
| Share Premium | - | - |
| Retained Earnings | (76,142,046) | (108,795,902) |
| Reserves | 127,624,688 | 146,471,559 |
| Total Equity | 222,287,642 | 208,480,657 |
| Total Liabilities and Equity | 2,241,245,699 | 2,137,079,327 |
Condensed Statement of Profit or Loss
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter (YTD) | ||||
| Interest Income | 58,455,607 | 58,455,607 | 80,036,820 | 80,036,820 |
| Interest Expense | 31,837,761 | 31,837,761 | 34,437,435 | 34,437,435 |
| Net Interest Income | 26,617,846 | 26,617,846 | 45,599,385 | 45,599,385 |
| Fee and Commission Income | 6,050,509 | 6,050,509 | 5,386,791 | 5,386,791 |
Fee and Commission Expense - - 500 500
| Net Fee and Commission Income | 6,050,509 | 6,050,509 | 5,386,291 | 5,386,291 |
| Net Interest, Fee and Commission Income | 32,668,354 | 32,668,354 | 50,985,676 | 50,985,676 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | 50,744 | 50,744 | 296,997 | 296,997 |
| Total Operating Income | 32,719,099 | 32,719,099 | 51,282,673 | 51,282,673 |
| Impairment Charge/(Reversal) for Loans and Other Losses | (864,730) | (864,730) | 2,581,068 | 2,581,068 |
| Net Operating Income | 33,583,829 | 33,583,829 | 48,701,605 | 48,701,605 |
| Operating Expense | ||||
| Personnel Expenses | 31,192,664 | 31,192,664 | 31,621,608 | 31,621,608 |
| Other Operating Expenses | 8,222,450 | 8,222,450 | 8,295,480 | 8,295,480 |
| Depreciation & Amortisation | 703,844 | 703,844 | 751,257 | 751,257 |
| Operating Profit | (6,535,130) | (6,535,130) | 8,033,260 | 8,033,260 |
| Non Operating Income | - | - | 1,062,761 | 1,062,761 |
| Non Operating Expense | 206,455 | 206,455 | 7,462 | 7,462 |
| Profit Before Income Tax | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Income Tax Expense | ||||
| Current Tax | - | - | - | - |
| Deferred Tax | - | - | - | - |
| Profit for the Year | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
Condensed Statement of Comprehensive Income
As on Quarter Ended Ashoj 31, 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter (YTD) | ||||
| Profit & Loss for the Period | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Other Comprehensive Income | - | - | - | - |
| Total Comprehensive Income for the Period | (6,741,585) | (6,741,585) | 9,088,559 | 9,088,559 |
| Annualized Basic Earnings Per Share | - | (15.79) | - | 21.28 |
| Diluted earnings per share | - | (15.79) | - | 21.28 |
| Ratios as per NRB Directive | ||||
| Particulars Current Year This Quarter Current Year Up to This Quarter (YTD) Previous Year Corresponding This Quarter Previous Year Up to This Quarter (YTD) | ||||
| Capital fund to RWA | - | - | ||
| Non-performing loan (NPL) to total 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
As on Quarter Ended Ashoj 31, 2083
| Particulars Current Year Upto This Quarter (YTD) Previous Year Corresponding Qtr (YTD) | ||
| Net profit or (loss) as per statement of profit or loss | (6,741,585) | 9,088,559 |
| 1. Appropriations: | ||
| a. General Reserve | - | (1,817,712) |
| b. Capital Redemption Reserve | - | - |
| c. Exchange Fluctuation Fund | - | - |
| d. Corporate social responsibility (CSR) Fund | - | 90,886 |
| e. Employee Training Fund | - | - |
| f. Client Protection Fund | - | 181,771 |
| g. Other | - | - |
| Profit or (loss) before regulatory adjustment | (6,741,585) | 10,633,614 |
| Regulatory Adjustment : | ||
| a. Interest receivable (-)/previous accrued interest received (+) | 542,653 | (15,334,002) |
| b. Short loan loss provision in accounts (-)/reversal (+) | - | - |
| Net Profit for the Quarter ended available for distribution | (6,198,932) | (4,700,388) |
| Opening Retained Earning as on Shrawan 1 2083 | (69,943,114) | (104,095,514) |
| Adjustment (+/-) | - | - |
| Distribution: | ||
| Bonus shares issued | - | - |
| Cash Dividend Paid | - | - |
| Total Distributable profit or (loss) as on Quarter Ended Ashoj 2083 | (76,142,046) | (108,795,902) |
| Annualised Distributable Profit/Loss per share | (44.58) | (63.70) |
Notes:
1. The above financial statements are prepared in accordance with Nepal Financial Reporting Standard (NFRS). These figures may vary at the instances of statutory auditors and regulators.
2. The Interest Income has been recognised in compliance with Interest Recognition Guidelines, 2025 issued by NRB and recognized directly in the Statement of Profit or Loss.
3. Loans and Advances are presented net of impairment charges and includes interest receivable on loan and staff loan.
4. Actuarial Valuation has done for Employee Benefits in the previous quarter financials.
5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
6. Personnel expenses also includes employee's bonus provision.
7. The above figure are subject to change upon otherwise as per the direction of the Regulators and/or Statutory Auditor.
8. The Detailed interim financial report has been published in the website "www.slbsl.com.np".
* Interest Rate on Loan and Advances: 13.70% to 15% & Deposits: 7.5% to 9%
Related to Schedule 14 (Sub-rule (1) of Rule 26) of Securities Registration and Issue Regulations, 2064
First Quarterly Report of F.Y. 2083/84
1. Financial Statements :
(a) Statement of Balance Sheet and Profit and Loss of the quarterly period: The unaudited financial statement for the first quarter of the current fiscal year 2083/84 has been published herewith.
(b) Major Financial Ratios :
Earnings Per Share Price/Earnings Ratio (P/E ratio) Net Worth Per Share Net Asset Value Per Share Liquidity Ratio
(15.79) (59.86) 130.46 1455.01 15.20
2. Management Analysis :
(a) Details regarding major reasons for any changes in the institution's balance, income, and liquidity during the quarterly period: Although there has been no expected improvement in the recovery of bad loans up to the first quarter of the current fiscal year, there has been some improvement compared to the previous quarter, which has positively impacted interest income. Due to the availability of external loans in the market at easy and low interest rates, loan expansion has increased and interest expenses have also decreased. Savings collection has also increased during the review period and interest income is relatively good, so the institution's balance and liquidity position remains satisfactory.
(b) Management's analytical details regarding the business plan for the upcoming period: This financial institution, which has a working area in a total of 18 districts including all districts of Bagmati Province and Solukhumbu, Okhaldhunga, Khotang, Bhojpur, and Sankhuwasabha, has so far expanded its programs in 16 districts. Under the districts falling within the approved working area of the financial institution, the plan is to expand microfinance services in areas where microfinance program outreach has not reached by expanding members in potential areas, provide strong and quality service as well as develop business plans, search for new investment areas, increase business network, diversify business, and expand branch network as well as operate financial services as per customer demand for business development. Likewise, the management is committed to refining services and facilities according to the needs of members over time, while it is necessary to solve the pressure on the institution's capital fund and the challenges seen in business expansion, and accordingly, an initial agreement has been made with Shrijansheel Laghubitta Bittiya Sanstha Limited located at Gurjana Laga Danda, Rural Samathrya (Manjur), and the process of obtaining theoretical approval from Nepal Rastra Bank is underway.
(c) Analytical details regarding events, conditions, etc. that could have a material impact on the corporate entity's balance, profit, or cash flow based on past experience: During the review period, the financial institution easily managed the necessary investable funds. Due to the contraction and recession in trade and businesses, uncontrolled protests against microfinance institutions, multi-banking transactions, and the impact of negative activities against banks and financial institutions till recent times, loan recovery has been affected, leading to an increase in loan loss provision expenses and pressure on the capital fund as well as an impact on the financial institution's profits. However, the management of the financial institution is working vigilantly to reduce the potential risk that such negative impacts may cause.
3. Details Regarding Legal Proceedings :
(a) If any lawsuit has been filed by or against the corporate entity in this quarterly period: A charge-sheet of banking offense against an individual/employee who committed irregularities in the financial transactions of this institution is under investigation process at District Police Office Rasuwa, and employees who worked in operating conditions at Basa Solukhumbu branch office and Galchha Ramechhap branch office are being prosecuted in High Court Biratnagar and High Court Patan for banking offense offenses.
(b) No information has been received regarding any lawsuit filed by or against the promoter or director of the financial institution regarding violation of prevailing rules or criminal offense.
(c) No information has been received regarding any lawsuit filed by or against any promoter or director regarding economic offense.
4. Analysis of Share Transactions of the Corporate Entity :
(a) Management's view on share transactions of the corporate entity in the stock market: Since the market price and transactions of shares are determined by the open market, share prices and transactions take place according to open market values and norms.
(b) Maximum, minimum, closing price, total trading days, and number of transactions of shares during the quarterly period:
Maximum Share Price Minimum Share Price Closing Share Price Total Trading Days Total Traded Shares Total Transactions
1,157 840 889.9 61 95,381 1,870
5. Problems and Challenges :
(a) Internal: Lack of skilled manpower, potential decline in employee productivity due to geographical difficulties, increasing operational costs, bad loans, contraction in net interest income, adequate capital fund and operational risks, etc.
(b) External: Lack of understanding among microfinance institutions operating in the same working area, financial competition, market management affecting goods and services produced by members, geographical remoteness, chaotic activities against microfinance institutions and no significant improvement in bad loan recovery, and the impact on members' cash flow management due to partial facilities, etc.