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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
31 Jul, 2026
साना किसान विकास लघुवित्तको आ.व. २०८२/८३ को असार मसान्तसम्मको वित्तीय विवरण

साना किसान विकास लघुवित्तको आ.व. २०८२/८३ को असार मसान्तसम्मको वित्तीय विवरणSana Kisan Bikas Laghubitta: Q4 FY 2082/83 Financial Statements (Asar End)

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on July 31, 2026

Interim Financial Statements

Condensed Statement of Financial Position As on Asar End 2083

Particular Notes322083322082
Cash & Cash Equivalent4.13,588,886,749.064,443,271,199.57
Statutory Balances and Due from Nepal Rastra Bank4.2208,994,041.76208,994,041.76
Placement with Banks & Financial Institutions4.32,226,800,000.001,986,800,000.00
Derivative Financial Instruments4.4--
Other Trading Assets4.5--
Loan and Advances to MFIs & Cooperatives(Net)4.635,392,967,017.3634,301,447,827.08
Loan & advances to customers4.784,874,984.8562,380,147.84
Investment Securities4.834,193,033.5127,634,813.35
Current Tax Assets4.916,972,580.6710,433,921.70
Investment Property4.10--
Property and Equipment4.11247,521,164.99262,450,069.59
Goodwill and Intangible assets4.1296,734,046.0194,683,605.55
Deferred tax assets4.1328,504,752.2926,814,103.92
Other assets4.1469,795,334.3380,063,572.60
Total Assets41,996,243,704.8541,504,973,302.96

Liabilities

Due to Bank & Financial Institutions4.154,225,697,990.286,031,813,614.55
Due to Nepal Rastra Bank4.1692,247,541.54118,247,541.54
Derivative Financial Instrument4.17--
Deposits from Customers4.186,626,511,633.564,040,859,444.40
Borrowing4.1919,755,264,381.0020,586,038,667.00
Current Tax Liabilities4.9--

Provisions 4.20 - -

Deferred Tax Liabilities4.13--
Other Liabilities4.21369,806,650.23404,388,962.99
Debt Securities Issued4.22--
Subordinated Liabilities4.23--
Total Liabilities31,069,528,196.6131,181,348,230.48

Equity

Share Capital4.244,927,170,079.474,312,621,513.78
Share Premium18,269,713.6018,269,713.60
Retained Earnings1,648,454,866.011,849,111,820.83
Reserves4.254,332,820,849.164,143,622,024.27
Total Equity10,926,715,508.2510,323,625,072.48
Total Liabilities & Equity41,996,243,704.8541,504,973,302.96
Contingent Liabilities and Commitment4.2620,811,170.9220,811,170.92
Net assets value per share221.76239.38

Condensed Statement of Profit or Loss

For the period from 1st Shrawan 2082 to 32 Asar 2083

Particular Current Year This Quarter Current Year Upto This Quarter(YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter(YTD)

Interest Income515,693,471.982,088,375,422.54652,795,530.782,897,967,345.82
Interest Expense(206,700,530.59)(814,405,026.25)(249,843,070.20)(1,101,592,552.74)
Net Interest Income308,992,941.391,273,970,396.29402,952,460.581,796,374,793.08
Profit or Loss before Regulatory Adjustment448,819,789.35596,069,839.94

Regulatory Adjustment

a. Interest receivable (-)/previous accrued interest received (+) (527,556.30) (1,072,562.03)

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 (+) -

e. Deferred tax assets recognized (-)/ reversal (+) (1,690,648.37) (2,187,011.94)

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

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

h. Actuarial loss recognized (-)/reversal (+) (10,611,613.45) -

i. Other (+/-) -

Net Profit for the period end available for distribution435,989,971.23592,810,265.97
Opening Retained Earning1,849,111,820.831,757,955,758.41
Adjustment(+-)10,246,301.0031,238,128.25

Reserve Added Through Acquisition -

Transfer From Fair Value Reserve-12,026,381.57
Transfer From CSR Fund-19,211,746.68

Transfer from Restructure Reserve -

Distribution:(646,893,227.05)(532,892,331.80)
Bonus Share Issued(614,548,565.69)(506,247,715.21)
Cash Dividend Paid(32,344,661.36)(26,644,616.59)
Total Distributable Profit as at Asar end20831,648,454,866.011,849,111,820.83
Eligible Dividend Per share33.4642.88

Notes to interim Financial Statements:

1. The above figures are subject to change as per the direction of the Regulators and/or External Auditors.

2. The interim financial statements have been prepared in accordance with Nepal Financial Reporting Standards as issued by the Accounting Standards Board, Nepal and the carve out issued by ICAN.

3. Loan and advance to MFI and Co-operatives are presented net amount of impairment allowances.

4. Impairment (Charges) of loan and advances is calculated as per NFRS 9 along with guidelines issued by Nepal Rastra Bank. Provision as per NFRS 9 is higher than the loan loss provision calculated as per the directive issued by Nepal Rastra Bank.

5. Loan and advance to Customers are loans to employees, which are measured at amortized costs.

6. Borrowing is borrowing received from Nepal Government.

7. Figures has been rearranged and regrouped wherever necessary.

8. Personal expenses includes provision for staff bonus which has been calculated in line with provisions in Bonus Act.

9. The interim financial statement has been updated in our website: https://www.skbbl.com.np/

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

आ.व. २०७२/७३ को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण :

यस संस्थाको आ.व. ०७२/७३ को चौथो त्रैमासिक अवधिको अपरिष्कृत (Unaudited) वासलात तथा नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ ।

सम्बन्धित पक्षहरुसंगको कारोबारमा यस वित्तीय संस्थाका संस्थापक शेयरधनी बैंक तथा वित्तीय संस्थाहरु कृषि विकास बैंक लि., नबिल बैंक लि., नेपाल बैंक लि., स्ट्यान्डर्ड चार्टर्ड बैंक नेपाल लि., हिमालयन बैंक लिमिटेड, नेपाल इन्भेष्टमेन्ट मेगा बैंक लिमिटेड, नेपाल एसबीआई बैंक लि., एभरेष्ट बैंक लिमिटेड, सिद्धार्थ बैंक लिमिटेड, ग्लोबल आईएमई बैंक लिमिटेड, राष्ट्रिय वाणिज्य बैंक लिमिटेडसंग विपन्न वर्ग कर्जा कारोबार तथा बैंक खाता सञ्चालन गरिएको छ । यसै वित्तीय संस्थाको सञ्चालक समितिमा प्रतिनिधित्व गर्ने संस्थापक शेयरधनी साना किसान कृषि सहकारी संस्था लि., चैनपुर र साना किसान कृषि सहकारी संस्था लि., आनन्दवनलाई कर्जा कारोबार गर्ने गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी रु. १३.२६ प्रति शेयर कुल सम्पत्तिको मूल्य रु. ८५२.३४

मूल्य आम्दानी अनुपात ५६.७२ गुणा तरलता अनुपात १५.५२%

प्रति शेयर नेटवर्थ रु. २२४.५८

Fees & Commission Income - - 95,000.00 2,825,000.00

Fees & Commission Expense - - - -

Net Fee & Commission Income--95,000.002,825,000.00
Net Interest, Fee & Commission Income308,992,941.391,273,970,396.29403,047,460.581,799,199,793.08
Net Trading Income1,209,015.811,478,957.934,124,209.3513,575,517.68
Other Operating Income310,201,957.201,275,449,354.22407,171,669.931,812,775,310.76
Total Operating Income49,685,408.7332,636,131.91243,347,828.85(104,076,787.43)
Impairment (Charge)/ reversal for loans & other losses359,887,365.931,308,085,486.12650,519,498.771,708,698,523.33
Net Operating Income(77,183,762.79)(272,190,796.13)(120,491,529.20)(313,372,498.72)
Personnel Expenses(26,003,884.15)(77,992,580.28)(28,513,939.31)(89,784,994.07)
Other Operating expenses(16,493,957.06)(27,827,333.10)(16,907,003.64)(29,196,135.37)
Depreciation & Amortization240,205,761.92930,074,776.61484,607,026.621,276,344,895.17
Operating Profit1,800,000.002,327,307.252,318,499.832,318,499.83

Non Operating Income - - - -

Non Operating Expense242,005,761.92932,402,083.86486,925,526.451,278,663,395.00
Profit before Income Tax(72,137,260.20)(279,256,156.78)(156,959,953.91)(403,657,610.62)
Income Tax Expense(72,611,890.58)(279,730,787.16)(161,672,186.20)(408,369,842.91)
Current tax474,630.38474,630.384,712,232.294,712,232.29
Deferred tax169,868,501.72653,145,927.08329,965,572.53875,005,784.38
Profit for the period653,145,927.08653,145,927.08329,870,572.54875,005,784.38
Condensed Statement Of Comprehensive Income(2,837,375.30)(2,837,375.30)5,892,180.815,892,180.81
Other Comprehensive Income650,308,551.78650,308,551.78335,762,753.36880,897,965.19
Total Comprehensive Income-13.26-20.29
Basic Earning Per Share-13.26-20.29

Diluted Earning Per Share

Ratio As Per NRB Directive

For the Quarter Ended 32 Asar 2083

Ratios Current Year (This Quarter) Current Year (Up to This Quarter (YTD)) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Up to This Quarter (YTD))

Capital Fund to RWA - 17.31% - 16.02%

Non-Performing Loan (NPL) to Toal Loan - 2.96% - 2.65%

Total loan Loss Provision to Total NPL - 142.06% - 172.11%

Cost of Funds - 2.74% - 3.14%

Credit to Deposit and Borrowing Ratio - 120% - 116.67%

Base Rate - 3.68% - 4.24%

Interest Rate Spread - 2.74% - 3.57%

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Asar 2083 As per NRB Regulation

Particulars Current Year (Upto This Qtr) Previous Year (Corresponding Quarter)

Net Profit for the period 653,145,927.08 875,005,784.38

Appropriations

a. General Reserve (130,629,185.42) (175,001,156.88)

b. Foreign exchage fluctuation fund - -

c. Capital redemption reserve - -

d. Corporate Social Responsability (6,531,459.27) (8,750,057.84)

e. Employee training fund - -

f. Client Protection fund (13,062,918.54) (13,125,086.77)

g. Other - -

Staff Welfare Fund - -

RSRF Loan Loss Provision Reserve(1,819,609.61)(14,807,780.65)
Institutional Strengthening Fund(13,062,918.54)(21,875,144.61)
Reconstruction Fund(32,657,296.35)(43,750,289.22)

Refund From CSR - -

Restructuring Reserve (6,562,750.00) (1,389,104.82)

Other - (237,323.65)

प्रत शेयर नेटवर्थ रु.२२१/७६

२. व्यवस्थापकीय विश्लेषण :

(क) यस त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलता आदि विवरण हेर्दा सन्तोषजनक रहेको छ । हालसम्म यस संस्थाको वित्तीय व्यवस्थापनको योजना अनुरुप नै रहेको छ ।

(ख) आगामी दिनहरुमा समेत व्यावसायिक विविधिकरण तथा साझेदार संस्थाहरुको चाहना बमोजिम वित्तीय एवं गैर वित्तीय सेवा तथा सुविधा उपलब्ध गराउने कुराहरुमा वित्तीय संस्था व्यवस्थापन प्रतिबद्ध छ ।

(ग) यस वित्तीय संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था समीक्षा अवधिमा नभएको देखिन्छ ।

३. कानूनी कारवाही सम्बन्धी विवरण :

(क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए :- नभएको ।

(ख) यस संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भए / नभएको :- यस संस्थाको जानकारीमा नरहेको ।

(ग) यस संस्थाको कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भए / नभएको :- यस संस्थाको जानकारीमा नरहेको ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

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

शेयर कारोबार खुल्ला बजारले निर्धारण गरेको मूल्य मान्यता अनुरुप हुने गरेको छ । यस वित्तीय संस्थाको शेयर कारोबार राम्रो भैरहेकोबाट बजारले राम्रो प्रतिक्रिया जनाएको भन्ने हाम्रो बुझाई रहेको छ ।

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

नेपाल स्टक एक्सचेन्ज लिमिटेडको वेभसाईट www.nepalstock.com.np अनुसार यस त्रैमासिक अवधिमा यस संस्थाको शेयरको कारोबार निम्नानुसारले भएको देखिन्छ ।

अघिकतम मूल्य: रु.८३२/- न्यूनतम मूल्य: रु ७४०/- अन्तिम मूल्य: रु.७५१/५०

कारोबार संख्या : ७०१४ कारोबार दिन: ६४

५. समस्या तथा चुनौती :

(क) आन्तरिक समस्या तथा चुनौती :

आधुनिक डिजीटल प्रविधि उपयोगको गति तिव्र हुन नसकेको र मानव श्रोतको दक्षता अभिवृद्धि पूर्ण रुपमा भै नसकेको । उत्कृष्ट अभ्यास र संस्कृति कायम गर्दै मर्जरपछिको व्यवसाय र सेवालाई सुव्यवस्थित बनाउने चुनौती रहेको ।

(ख) बाह्य समस्या तथा चुनौती :

देशका अधिकांश क्षेत्रबाट सेवा विस्तारका लागि माग भई आएता पनि भौगोलिक कठिनाई र बसाई सराईको कारण अपेक्षित रुपले सेवा विस्तार गर्न नसकिएको र नीतिगत जोखिम कायम रहेको ।

(ग) रणनीति :

शिक्षित युवाहरुको समेत संलग्नतामा कृषिको रुपान्तरण एवं उद्यमशील संस्कृतिको विकास गर्न वित्तीय संस्थाले विभिन्न कार्यक्रम सञ्चालन गरेको छ । समावेशी वित्तीय पहुँच लगायत लघुवित्त क्षेत्रमा देखिएका ग्राहक दोहोरोपनाको समस्या कम गर्न संस्थाले वित्तीय सेवा वञ्चित क्षेत्रलाई प्राथमिकता दिने एवं एक कार्य क्षेत्र एक साझेदार संस्थाको नीति अवलम्बन गरेको छ । ग्राहकमैत्री सेवा सुविधामा जोड दिने एवं सूचना प्रविधिको समुचित उपयोग बढाउने नीति लिएको छ । वातावरण अनुकुल कृषिको आवम्बन लगायत साना र विपन्न किसानलाई उद्यमशील र व्यवसायी बनाउन कृषि मूल्यश्रृंखला प्रवर्धनमा जोड दिइएको छ ।

६. संस्थागत सुशासन :

यस वित्तीय संस्थाले संस्थागत सुशासन सम्बन्धी नेपाल राष्ट्र बैंक एवं सम्बन्धित नियमनकारी निकायहरुबाट प्राप्त मार्ग निर्देशनहरु उच्च प्राथमिकताका साथ पालन गर्दै आएको छ । संस्थाका सुशासन अभिवृद्धि एवं संस्थाले गर्ने कार्यहरु पारदर्शी एवं नियम संगत गर्नका लागि सञ्चालक समिति, लेखा परीक्षण समिति, कर्मचारी सेवा सुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति र आन्तरिक लेखा परीक्षण एकाई क्रियाशील रहेका छन् । संस्थाको कारोबारलाई व्यवस्थित गर्न आन्तरिक नीति, नियम तथा निर्देशनहरु तर्जुमा गरी लागु गरिएको छ ।

७. सत्य, तथ्यथा सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

आजका मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु की मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

Interim Financial Statements

Condensed Statement of Financial Position As on Asar End 2083

Particular Notes322083322082
Cash & Cash Equivalent4.13,588,886,749.064,443,271,199.57
Statutory Balances and Due from Nepal Rastra Bank4.2208,994,041.76208,994,041.76
Placement with Banks & Financial Institutions4.32,226,800,000.001,986,800,000.00
Derivative Financial Instruments4.4--
Other Trading Assets4.5--
Loan and Advances to MFIs & Cooperatives(Net)4.635,392,967,017.3634,301,447,827.08
Loan & advances to customers4.784,874,984.8562,380,147.84
Investment Securities4.834,193,033.5127,634,813.35
Current Tax Assets4.916,972,580.6710,433,921.70
Investment Property4.10--
Property and Equipment4.11247,521,164.99262,450,069.59
Goodwill and Intangible assets4.1296,734,046.0194,683,605.55
Deferred tax assets4.1328,504,752.2926,814,103.92
Other assets4.1469,795,334.3380,063,572.60
Total Assets41,996,243,704.8541,504,973,302.96

Liabilities

Due to Bank & Financial Institutions4.154,225,697,990.286,031,813,614.55
Due to Nepal Rastra Bank4.1692,247,541.54118,247,541.54
Derivative Financial Instrument4.17--
Deposits from Customers4.186,626,511,633.564,040,859,444.40
Borrowing4.1919,755,264,381.0020,586,038,667.00
Current Tax Liabilities4.9--

Provisions 4.20 - -

Deferred Tax Liabilities4.13--
Other Liabilities4.21369,806,650.23404,388,962.99
Debt Securities Issued4.22--
Subordinated Liabilities4.23--
Total Liabilities31,069,528,196.6131,181,348,230.48

Equity

Share Capital4.244,927,170,079.474,312,621,513.78
Share Premium18,269,713.6018,269,713.60
Retained Earnings1,648,454,866.011,849,111,820.83
Reserves4.254,332,820,849.164,143,622,024.27
Total Equity10,926,715,508.2510,323,625,072.48
Total Liabilities & Equity41,996,243,704.8541,504,973,302.96
Contingent Liabilities and Commitment4.2620,811,170.9220,811,170.92
Net assets value per share221.76239.38

Condensed Statement of Profit or Loss

For the period from 1st Shrawan 2082 to 32 Asar 2083

Particular Current Year This Quarter Current Year Upto This Quarter(YTD) Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter(YTD)

Interest Income515,693,471.982,088,375,422.54652,795,530.782,897,967,345.82
Interest Expense(206,700,530.59)(814,405,026.25)(249,843,070.20)(1,101,592,552.74)
Net Interest Income308,992,941.391,273,970,396.29402,952,460.581,796,374,793.08
Profit or Loss before Regulatory Adjustment448,819,789.35596,069,839.94

Regulatory Adjustment

a. Interest receivable (-)/previous accrued interest received (+) (527,556.30) (1,072,562.03)

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 (+) - -

e. Deferred tax assets recognized (-)/ reversal (+) (1,690,648.37) (2,187,011.94)

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

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

h. Actuarial loss recognized (-)/reversal (+) (10,611,613.45) -

i. Other (+/-) - -

Net Profit for the period end available for distribution435,989,971.23592,810,265.97
Opening Retained Earning1,849,111,820.831,757,955,758.41
Adjustment(+-)10,246,301.0031,238,128.25

Reserve Added Through Acquisition - -

Transfer From Fair Value Reserve-12,026,381.57
Transfer From CSR Fund-19,211,746.68

Transfer from Restructure Reserve - -

Distribution:(646,893,227.05)(532,892,331.80)
Bonus Share Issued(614,548,565.69)(506,247,715.21)
Cash Dividend Paid(32,344,661.36)(26,644,616.59)
Total Distributable Profit as at Asar end20831,648,454,866.011,849,111,820.83
Eligible Dividend Per share33.4642.88

Notes to interim Financial Statements:

1. The above figures are subject to change as per the direction of the Regulators and/or External Auditors.

2. The interim financial statements have been prepared in accordance with Nepal Financial Reporting Standards as issued by the Accounting Standards Board, Nepal and the carve out issued by ICAN.

3. Loan and advance to MFI and Co-operatives are presented net amount of impairment allowances.

4. Impairment (Charges) of loan and advances is calculated as per NFRS 9 along with guidelines issued by Nepal Rastra Bank. Provision as per NFRS 9 is higher than the loan loss provision calculated as per the directive issued by Nepal Rastra Bank.

5. Loan and advance to Customers are loans to employees, which are measured at amortized costs.

6. Borrowing is borrowing received from Nepal Government.

7. Figures has been rearranged and regrouped wherever necessary.

8. Personal expenses includes provision for staff bonus which has been calculated in line with provisions in Bonus Act.

9. The interim financial statement has been updated in our website: https://www.skbbl.com.np/

Related to Rule 26, Sub-rule (1), Schedule-14 of Securities Registration and Issuance Regulations, 2073

Fourth Quarterly Report of F.Y. 2072/73

1. Financial Statements:

(क) Balance Sheet and Profit and Loss Statement for the Quarterly Period:

The unaudited Balance Sheet and Profit and Loss Statement for the fourth quarter of the institution's F.Y. 2072/73 are published herewith.

Transactions with related parties include microfinance loans and bank account operations with the institution's promoter shareholder banks and financial institutions: Krishi Bikas Bank Ltd., Nabil Bank Ltd., Nepal Bank Ltd., Standard Chartered Bank Nepal Ltd., Himalayan Bank Limited, Nepal Investment Mega Bank Limited, Nepal SBI Bank Ltd., Everest Bank Limited, Siddhartha Bank Limited, Global IME Bank Limited, and Rastriya Banijya Bank Limited. Promoter shareholders, Sana Kisan Krishi Sahakari Sanstha Ltd., Chainpur, and Sana Kisan Krishi Sahakari Sanstha Ltd., Anandavan, who are represented on the institution's Board of Directors, have been provided with loan transactions.

(ख) Key Financial Ratios:

Earnings Per Share Rs. 13.26 Price to Book Value Rs. 852.34

Price Earnings Ratio 56.72 times Liquidity Ratio 15.52%

Net Worth Per Share Rs. 224.58

Fees & Commission Income - - 95,000.00 2,825,000.00

Fees & Commission Expense - - - -

Net Fee & Commission Income--95,000.002,825,000.00
Net Interest, Fee & Commission Income308,992,941.391,273,970,396.29403,047,460.581,799,199,793.08
Net Trading Income1,209,015.811,478,957.934,124,209.3513,575,517.68
Other Operating Income310,201,957.201,275,449,354.22407,171,669.931,812,775,310.76
Total Operating Income49,685,408.7332,636,131.91243,347,828.85(104,076,787.43)
Impairment (Charge)/ reversal for loans & other losses359,887,365.931,308,085,486.12650,519,498.771,708,698,523.33
Net Operating Income(77,183,762.79)(272,190,796.13)(120,491,529.20)(313,372,498.72)
Personnel Expenses(26,003,884.15)(77,992,580.28)(28,513,939.31)(89,784,994.07)
Other Operating expenses(16,493,957.06)(27,827,333.10)(16,907,003.64)(29,196,135.37)
Depreciation & Amortization240,205,761.92930,074,776.61484,607,026.621,276,344,895.17
Operating Profit1,800,000.002,327,307.252,318,499.832,318,499.83

Non Operating Income - - - -

Non Operating Expense242,005,761.92932,402,083.86486,925,526.451,278,663,395.00
Profit before Income Tax(72,137,260.20)(279,256,156.78)(156,959,953.91)(403,657,610.62)
Income Tax Expense(72,611,890.58)(279,730,787.16)(161,672,186.20)(408,369,842.91)
Current tax474,630.38474,630.384,712,232.294,712,232.29
Deferred tax169,868,501.72653,145,927.08329,965,572.53875,005,784.38
Profit for the period653,145,927.08653,145,927.08329,870,572.54875,005,784.38
Condensed Statement Of Comprehensive Income(2,837,375.30)(2,837,375.30)5,892,180.815,892,180.81
Other Comprehensive Income650,308,551.78650,308,551.78335,762,753.36880,897,965.19
Total Comprehensive Income-13.26-20.29
Basic Earning Per Share-13.26-20.29

Diluted Earning Per Share

Ratio As Per NRB Directive

For the Quarter Ended 32 Asar 2083

Ratios Current Year (This Quarter) Current Year (Up to This Quarter (YTD)) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Up to This Quarter (YTD))

Capital Fund to RWA - 17.31% - 16.02%

Non-Performing Loan (NPL) to Toal Loan - 2.96% - 2.65%

Total loan Loss Provision to Total NPL - 142.06% - 172.11%

Cost of Funds - 2.74% - 3.14%

Credit to Deposit and Borrowing Ratio - 120% - 116.67%

Base Rate - 3.68% - 4.24%

Interest Rate Spread - 2.74% - 3.57%

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Asar 2083 As per NRB Regulation

Particulars Current Year (Upto This Qtr) Previous Year (Corresponding Quarter)

Net Profit for the period 653,145,927.08 875,005,784.38

Appropriations

a. General Reserve (130,629,185.42) (175,001,156.88)

b. Foreign exchage fluctuation fund - -

c. Capital redemption reserve - -

d. Corporate Social Responsability (6,531,459.27) (8,750,057.84)

e. Employee training fund - -

f. Client Protection fund (13,062,918.54) (13,125,086.77)

g. Other - -

Staff Welfare Fund - -

RSRF Loan Loss Provision Reserve(1,819,609.61)(14,807,780.65)
Institutional Strengthening Fund(13,062,918.54)(21,875,144.61)
Reconstruction Fund(32,657,296.35)(43,750,289.22)

Refund From CSR - -

Restructuring Reserve (6,562,750.00) (1,389,104.82)

Other - (237,323.65)

Per Share Net Worth Rs.221/76

2. Management Analysis:

(a) Looking at the details of the institution's inventory, income, and liquidity during this quarterly period, it is satisfactory. The financial management plan of this institution has been followed so far.

(b) The financial institution management is committed to providing financial and non-financial services and facilities as per the desire of partner institutions and business diversification in the coming days.

(c) No events or situations that could significantly affect the institution's inventory, profit, or cash flow have been observed during the review period.

3. Details Regarding Legal Proceedings:

(a) If any case has been filed by or against the organized institution during the quarterly period: - None.

(b) If any case has been filed regarding a founder or director of this institution violating prevailing laws or committing a criminal offense: - Not in the knowledge of this institution.

(c) If any case has been filed regarding a founder or director of this institution committing an economic offense: - Not in the knowledge of this institution.

4. Analysis Regarding Share Trading of the Organized Institution:

(a) Management's view on the trading of shares of the institution listed in the stock market:

Share trading is done according to the value determined by the open market. We understand that the market has reacted positively due to the good performance of this financial institution's share trading.

(b) Maximum, Minimum, Last Price, Total Trading Days, and Number of Trades of Shares during the Quarterly Period:

According to the website of Nepal Stock Exchange Limited, www.nepalstock.com.np, the share trading of this institution during this quarterly period is as follows:

Maximum Price: Rs.832/- Minimum Price: Rs 740/- Last Price: Rs.751/50

Number of Trades: 7014 Trading Days: 64

5. Problems and Challenges:

(a) Internal Problems and Challenges:

The pace of modern digital technology adoption has not been rapid, and human resource efficiency has not been fully enhanced. The challenge is to establish a well-managed business and services after the merger, maintaining excellent practices and culture.

(b) External Problems and Challenges:

Despite demand for service expansion from most parts of the country, service expansion has not been possible as expected due to geographical difficulties and migration, and regulatory risks persist.

(c) Strategy:

The financial institution has implemented various programs to transform agriculture and develop an entrepreneurial culture, even with the involvement of educated youth. To reduce the problem of duplication among customers in inclusive financial access and microfinance sectors, the institution has adopted a policy of prioritizing financially underserved areas and a policy of one operating area, one partner institution. It has adopted a policy of enhancing customer-friendly services and facilities and increasing the appropriate use of information technology. It has also focused on promoting agricultural value chains to make small and disadvantaged farmers entrepreneurial and professional, including environmentally friendly agriculture.

6. Institutional Governance:

This financial institution has been adhering to the guidelines received from Nepal Rastra Bank and relevant regulatory bodies regarding institutional governance with high priority. To enhance the institution's governance and ensure transparency and compliance in its operations, the Board of Directors, Audit Committee, Staff Service and Facilities Committee, Risk Management Committee, Anti-Money Laundering Monitoring Committee, and Internal Audit Unit are active. Internal policies, rules, and directives have been formulated and implemented to manage the institution's operations.

7. Declaration of the Chief Executive regarding Truth and Fact:

As of today, I personally take responsibility for the accuracy of the information and details mentioned in this report. I also declare that, to the best of my knowledge, the details mentioned in this report are true, factual, and complete, and no details, information, or data necessary for investors to make informed decisions have been concealed.

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