सिद्धार्थ बैंकको तेस्रो त्रैमासिक वित्तीय विवरण तथा लाभांश योग्य मुनाफाSiddhartha Bank Third Quarter Financial Results and Distributable Profit Statement

Deferred Tax	-	-	-	-	-	-	-
Profit for the period	850,860,700	850,860,700	311,358,003	311,358,003	851,565,863	851,565,863

Condensed Consolidated Statement of Comprehensive Income

Profit or loss for the period	850,860,700	850,860,700	311,358,003	311,358,003	851,565,863	851,565,863
Other Comprehensive Income	(160,089,868)	(160,089,868)	(570,432,780)	(570,432,780)	(159,879,680)	(159,879,680)
Total Comprehensive Income	690,770,833	690,770,833	(259,074,776)	(259,074,776)	691,686,183	691,686,183
Basic earnings per share	18.41	18.41	7.35	7.35	18.76	18.76
Diluted earnings per share	18.41	18.41	7.35	7.35	18.76	18.76
Profit attributable to:
Equity holders of the Bank	676,975,054	676,975,054	(265,687,200)	(265,687,200)	691,686,183	691,686,183
Non-Controlling Interest	13,795,779	13,795,779	6,612,423	6,612,423	-	-
Total	690,770,833	690,770,833	(259,074,776)	(259,074,776)	691,686,183	691,686,183

Ratios as per NRB Directives

Particulars Group Bank

Current Year Previous Year Corresponding Current Year Previous Year Corresponding

This Quarter Up To This Quarter (YTD) This Quarter Up To This Quarter (YTD) This Quarter Up To This Quarter (YTD) This Quarter Up To This Quarter (YTD)

Capital Fund to RWA 12.30% 12.30% 12.22% 12.22% 12.29% 12.29%

Tier-I capital to RWA 10.17% 10.17% 9.68% 9.68% 10.16% 10.16%

CET I Capital to RWA 9.04% 9.04% 9.68% 9.68% 9.03% 9.03%

Non-Performing Loan (NPL) to Total Loan 3.70% 3.70% 3.80% 3.80% 3.70% 3.70%

Net Non-Performing Loan to Total Loan 1.08% 1.08% 1.33% 1.33% 1.08% 1.08%

Total loan loss provision to Total NPL 104.09% 104.09% 100.51% 100.51% 104.09% 104.09%

Cost of Funds 3.27% 3.27% 4.12% 4.12% 3.27% 3.27%

Credit to Deposit Ratio 75.29% 75.29% 81.23% 81.23% 75.29% 75.29%

Base Rate (monthly) 4.87% 4.87% 5.90% 5.90% 4.87% 4.87%

Interest Rate Spread 3.68% 3.68% 3.98% 3.98% 3.68% 3.68%

Return on Equity (Annualized) 9.27% 9.27% 3.91% 3.91% 9.28% 9.28%

Return on Assets (Annualized) 0.79% 0.79% 0.36% 0.36% 0.79% 0.79%

Notes:

1. The above figures are subject to change as per the direction of the regulators and/or statutory auditor.

2. The figures for previous year quarter have been restated and regrouped wherever necessary.

3. Loans and advances include accrued interest receivable & staff loans and are presented net of impairment charges.

4. In accordance with NFRS 9- Expected Credit Loss Related Guidelines, 2024 issued by Nepal Rastra Bank, impairment charge on loans and advances has been measured at existing regulatory provisions in Unified Directives and ECL calculation methodology.

5. Recognition of interest income is based upon Guidance Note on Interest Income Recognition, 2025 issued by Nepal Rastra Bank.

6. Perpetual non cumulative preference share has been excluded while computing earnings per share, net worth per share, total assets value per share, return on equity and return on asset.

7. Provision for Gratuity and Leave encashment have been provided for as per estimated actuarial valuation. The provision created and expense booked might vary after actual actuarial valuation by certified actuary.

8. Lease contract have been accounted for as per NFRS 16.

9. Average base rate of preceeding three months of the Bank as of Ashwin 2083 is 4.88%.

10. Group financial statements include Siddhartha Bank Limited (Parent Company) and Siddhartha Capital Limited (Subsidiary Company) and all intra group transactions are eliminated in consolidation.

11. Detailed interim report has been published in Bank's website (www.siddharthabank.com).

Statement of Distributable Profit

Particulars Bank

Current Year (Upto this Qtr YTD) Previous Year Corresponding

Net profit or (loss) as per statement of profit or loss 851,565,863

Appropriations:

a. General reserve (168,803,568)

b. Foreign exchange fluctuation fund (6,183,035)

c. Capital redemption reserve (194,444,444)

d. Corporate social responsibility fund 18,873,969

e. Employees' training fund -

f. Other -

i) Investment adjustment reserve -

ii) Transfer of realised gain/(loss) up to previous year on equities/mutual funds measured at fair value through OCI sold/matured during the year from fair value reserve (7,548,021)

iii) Other -

Profit or (loss) before regulatory adjustment 493,460,762

Regulatory adjustments:

a. Interest receivable (-)/previous accrued interest received (+) (195,886,035)

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 (+) (6,622,896)

e. Deferred tax assets recognised (-)/ reversal (+) -

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

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

h. Actuarial loss recognised (-)/reversal (+) -

i. Other (Interest Capitalized Term Loan) (12,966,955)

Net Profit for the year end Ashwin 2083 available for distribution 277,984,876

Dividend of perpetual non cumulative preference shares (73,571,918)

Opening Retained Earning as on Shrawan 1, 2083 1,665,674,474

Adjustment (+/-) :

Distribution:

Bonus shares issued -

Cash dividend paid (1,479,447,920)

Total Distributable profit or (loss) as on Ashwin end, 2083 390,639,514

Annualised Distributable Profit/Loss per share (Equity shares) 6.07%

Opening balance of Capital Adjustment Reserve available for distribution 683,111,080

Transfer from Capital Redemption Reserve to Capital Adjustment Reserve 2,500,000,000

Total available Distributable Profit including Capital Adjustment Reserve 3,573,750,595

Total available Annualised distributable Profit/Loss Per share (Equity shares) 25.63%