श्री इन्भेष्टमेन्ट एण्ड फाइनान्सको चौथो त्रैमासिक वित्तीय विवरणShree Investment and Finance: Q4 Financial Statements

Unaudited Interim Financial Statement of FY 2079/80 (4th Quarter)

Condensed Consolidated Statement of Financial Position

As on Quarter ended Ashad 2080 (July 16, 2023)

Amount in NPR

Particulars This Quarter Ending Immediate Previous Year Ending (Audited)

ASSETS

Cash and cash equivalent	1,176,180,637	632,095,320
Due from Nepal Rastra Bank	719,842,090	424,587,408
Placement with Bank and Financial Institutions	-	-
Derivative financial instruments	-	-
Other trading assets	-	-
Loans and advances to B/Fis	297,650,430	257,944,500
Loans and advances to customers	5,874,216,463	6,155,431,149
Investment securities	2,164,904,361	2,198,827,498
Current tax assets	55,909,041	30,575,192
Investment in subsidiaries	-	-
Investment in associates	-	-
Investment property	14,602,600	14,602,600
Property Plant and Equipment	122,079,780	132,621,913
Goodwill and Intangible assets	1,993,449	1,914,697
Deferred tax assets	-	-
Other assets	19,338,107	33,624,546
TOTAL ASSETS	10,446,716,959	9,882,224,823

LIABILITIES

Due to Bank and Financial Institutions	327,812,838	367,361,995
Due to Nepal Rastra Bank	110,000,000	170,000,000
Derivative financial instruments	-	-
Deposits from customers	8,462,851,839	7,834,781,029
Borrowing	-	-
Current Tax Liabilities	-	-
Provisions	-	-
Deferred tax liabilities	16,153,571	15,915,561
Other liabilities	131,684,794	78,723,960
Debt securities issued	-	-
Subordinated Liabilities	-	-
TOTAL LIABILITIES	9,048,503,042	8,466,782,545

EQUITY

Share Capital	1,000,000,000	1,000,000,000
Share Premium	-	-
Retained Earnings	40,283,737	65,639,436
Reserves	357,930,179	349,802,842
TOTAL EQUITY ATTRIBUTABLE TO EQUITY HOLDERS	1,398,213,916	1,415,442,278
NON-CONTROLLING INTEREST	-	-
TOTAL EQUITY	1,398,213,916	1,415,442,278
TOTAL LIABILITIES & EQUITY	10,446,716,959	9,882,224,823

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Ashad 2080

(As Per NRB Regulation)

Amount in NPR

Particulars Current	Year Upto this Quarter YTD Previous	Year Corresponding Quarter YTD (Audited )
Net profit or (loss) as per statement of profit or loss	46,216,283	69,653,168
Appropriations:
a. General reserve	(9,243,257)	(13,930,634)
b. Foreign exchange fluctuation fund	-	-
c. Capital redemption reserve	-	-
d. Corporate social responsibility fund	116,742	(141,694)
e. Employee's training fund	(739,118)	(892,402)
f. Other	-	(6,477,603)
Profit or (loss) before regulatory adjustment	36,350,651	48,210,835
Regulatory Adjustment:
a. Interest receivable (-)/previous accured interest received (+)	2,293,651	10,059,744
b. Short loan loss provision in accounts (-)/reversal (+)	-	-
c. Short provision for possible losses on investment (-)/reversal (+)	-	1,379,894
d. Short loan loss provision on Non Banking Assets (-)/reversal (+)	-	1,931,924
e. Deferred tax assets recognised (-)/reversal (+)	-	(374,278)
f. Goodwill recognised (-)/ impairment of Goodwill (+)	-	-
g. Bargain purchase gain recognised (-)/reversal (+)	-	-
h. Actuarial loss recognised (-)/reversal (+)	-	-
i. Other	-	-
Net Profit for the Quarter end available for distribution	38,644,301	61,208,119
Opening retained earning	65,639,436	23,712,159
Adjustment(+/-)	-	-
Distribution:
Bonus shares issued	-	(18,316,800)
Cash Dividend Paid	(64,000,000)	(964,042)
Total Distributable profit or (loss) as on Quarter end date	40,283,737	65,639,436
Annualised Distributable Profit/Loss per share	4.03	6.56
Ratios as per NRB Directive
Particulars Current Year This Quarter Current Year Upto this Quarter YTD Previous Year This Quarter Previous Year Upto 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 Ratio	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Tier 1 Capital to RWA - 18.16% - 17.19%

Return on Equity	-	-
Return on Assets	-	-

Securities Registration and Issue Regulation 2073, Related to (Rule-26 (1),