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आधिकारिक सूचनाOfficial AnnouncementFinancial Analysis
7 Aug, 2026
सपोर्ट लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरण

सपोर्ट लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणSupport Laghubitta Bittiya Sanstha Q4 Financial Results

वर्ग:Category:
Financial Analysis
प्रकाशित मिति:Published:
Published on August 7, 2026

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

NRs.

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash & Cash Equivalents81,638,034110,814,355
Statutory Balances and due from Nepal Rastra Bank--
Placement with Banks & Financial Institutions--
Derivative Financial Institutions--
Other Trading Assets--
Loans & Advances to Customers2,206,844,2141,907,417,090
Investment Securities597,846597,846
Current Tax Assets32,350,3509,571,550.50
Investment Property--
Property and Equipment15,012,59514,614,317
Goodwill and Intangible Assets98,686182,272
Deferred Tax Assets4,967,3053,125,241
Other Assets12,379,50812,530,825
Total Assets2,353,888,5392,058,853,496
Liabilities
Due to Bank and Financial Institutions1,378,626,1051,334,957,984
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers597,756,367461,594,828
Borrowings--
Current Tax Liabilities34,493,510-
Provisions--
Deferred Tax Liabilities--
Other Liabilities67,988,22862,325,564
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities2,078,864,2101,858,878,376
Equity
Share Capital134,075,577122,443,449
Share Premium--
Retained Earnings68,078,71628,771,958
Reserves72,870,03648,759,713
Total Equity275,024,328199,975,120
Total Liabilities and Equity2,353,888,5392,058,853,496

Condensed Statement of Profit and Loss for the Quarter Ended of 32 Ashad 2080

NRs.

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income82,057,989307,760,87380,731,244261,145,271
Interest Expense31,191,941122,815,01431,574,232124,707,472
Net Interest Income50,866,049184,945,85949,157,012136,437,799
Fee and Commission Income7,300,76228,207,4292,526,71821,823,275
Fee and Commission Expense--1,809,5421,809,542
Net Fee and Commission Income7,300,76228,207,429717,17620,013,733
Net Interest, Fee and Commission Income58,166,811213,153,28849,874,188156,451,531
Net Trading Income----
Other Operating Income897,2901,665,921378,5022,360,815
Total Operating Income59,064,101214,819,20950,252,690158,812,346
Impairment Charge/ (Reversal) for Loans and Other Losses(15,735,631)(10,259,916)29,637,79927,557,655
Net Operating Income74,799,732225,079,12520,614,891131,254,691
Operating Expense32,798,226123,108,49120,868,49187,723,924
Personnel Expenses24,375,50788,430,22216,466,85562,836,352
Other Operating Expenses7,997,06032,865,997148,46219,577,144
Depreciation & Amortization425,6591,812,2724,253,1745,310,428
Operating Profit42,001,506101,970,634(253,600)43,530,767
Non-Operating Income-6,865,765970,475970,475
Non-Operating Expense----
Profit Before Income Tax42,001,506108,836,399716,87544,501,242
Income Tax Expense----
Current Tax14,443,04234,493,5104,439,70317,575,013
Deferred Tax1,842,0651,842,065151,440151,440
Profit for the Period29,400,52976,184,954(3,571,387)27,077,669
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Profit for the Period29,400,52976,184,954(3,571,387)27,077,669
Other Comprehensive Income----
Total Comprehensive Income29,400,52976,184,954(3,571,387)27,077,669
Basic Earning per Share-56.82-22.11
Annualized Basic Earing Per Share-56.82-22.11
Diluted Earning per Share-56.82-22.11
Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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--

Details about the Distributable Profit for the 4th Quarter 2082.083

Particulars Amount (NPR)

Net Profit for the period end 4th Quarter 76,184,954

1. Appropriations -

1.1 Profit required to be appropriated to: 17,522,539

a. General Reserve 15,236,991

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 761,850

e. Employee Training Fund -

f. Client Protection Fund 1,523,699

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve: 7,111,312

a. Transfer to Regulatory Reserve 7,111,312

b. Transfer from Regulatory Reserve -

Net Profit for the period end 4th Quarter available for Distribution 51,551,102

Opening Retained Earning 1 Shrawan 2082 28,771,958

Distribution: -

Other Adjustment -

Bonus Share Issued 11,632,128

Cash Dividend 612,217

Total Distributable Profit or (Loss) as at quarter end date 68,078,716

Annualized Distributable Profit/Loss per Share 50.78

Note:

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

2. The microfinance has applied alternative treatment in the crave out issued by the Institute of Chartered Accountants of Nepal with respect to the Impairment of Loans and Advances.

3. Loans and Advances are presented net of impairment charges.

4. Actuarial Valuation has been done on annual basis for Employee Benefits.

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

Interest rate on Loan and Advance: 7% to 15%, Interest rate on Deposit: 7.50% to 9%.

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४

(नियम २६ को उपनियम (१) संग सम्बन्धित)

आ.व. २०७९/८० को चौथो त्रैमासिक अवधिको विवरण

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण : यसै साथ प्रकाशित गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी रु. ५६.८२ मूल्य आम्दानी अनुपात ३२.१५

प्रति शेयर नेटवर्थ रु. २०५.१३ तरलता अनुपात १०.७८%

प्रति शेयर कुल सम्पत्तिको मूल्य रु. १७५४.६४

२. व्यवस्थापकीय विश्लेषण :

क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भई सोको प्रमुख कारण सम्बन्धी विवरण : समीक्षा अवधिमा वित्तीय बजारमा तरलताको सहज उपलब्धता तथा ब्याजदरमा क्रमिक सुधारले न्यून लागतमा सापटी कोष उपलब्ध भई ब्याज अन्तर तथा समग्र संस्थाको नाफामा सकारात्मक प्रभाव परेको छ। संस्थाको नियमित सञ्चालन गतिविधीहरुलाई प्रभावकारी रुपमा कार्यान्वयन गर्न संस्थागत योग्यताहरुको विकेन्द्रीकरण, सुदृढ आन्तरिक नियन्त्रण प्रणाली, प्रभावकारी जोखिम व्यवस्थापन तथा सुशासनको अभ्यासलाई महत्वका साथै, ऋणी सदस्य संख्या, निक्षेप संकलन रकम, कर्जा लगानी रकम तथा आम्दानी सन्तोषजनक रुपमा वृद्धि भई संस्थाको मौज्दात, आम्दानी र तरलतामा सकारात्मक परिवर्तन भएको छ ।

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : कोशी प्रदेश कार्यक्षेत्र रहेको यस वित्तीय संस्थाले प्रदेशका ९ वटा जिल्लामा रहेका आफ्ना २८ वटा शाखा कार्यालय मार्फत वित्तीय सेवा प्रवाह गर्दै वित्तीय समावेशीकरण तथा दीर्घ आर्थिक विकासमा महत्वपूर्ण योगदान पुर्याउँदै आएको छ । नेपाल राष्ट्र बैंकको नीति, निर्देशन तथा प्रचलित कानुनको पूर्ण पालना गर्दै संस्थाले विपन्न, ग्रामीण तथा शहरी पहँचबाट बञ्चित वर्गसम्म सरल, सहज, सुरक्षित र गुणस्तरीय वित्तीय सेवा उपलब्ध गराउँदै आएको छ । साथै, संस्थाले डिजिटल बैंकिङ्ग तथा प्रविधिमैत्री सेवाको विस्तार, सुशासन, जोखिम व्यवस्थापन, आन्तरिक नियन्त्रण प्रणालीको सुदृढीकरण, वित्तीय स्रोतहरुको प्रभावकारी परिचालन, निक्षेप परिचालन, कर्जा लगानीको गुणस्तर अभिवृद्धि तथा खराब कर्जा न्यूनीकरणमा विशेष जोड दिएको छ । वित्तीय साक्षरता, महिला सशक्तीकरण, उद्यमशीलता विकास तथा स्थानीय आर्थिक गतिविधिहरुको प्रवर्द्धन मार्फत सदस्यहरुको आर्थिक तथा सामाजिक स्तरमा सकारात्मक परिवर्तन ल्याउने उद्देश्यका साथ संस्थाले आफ्ना कार्यक्रमहरु प्रभावकारी रुपमा सञ्चालन गर्दै आएको छ ।

g) बाह्य वातावरणको संगठनको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था अथवा संघ संस्था सम्बन्धी विश्लेषणात्मक विवरण : लघुवित्त वित्तीय संस्थाहरुको मौज्दात, नाफा तथा नगद प्रवाहमा मौद्रिक नीतिमा हुने परिवर्तन, नियामकीय नीतिमा हुने फेरबदल, सदस्य तथा ग्राहकहरुको ऋण भुक्तानी व्यवहार, समय-समयमा लघुवित्त क्षेत्रप्रति देखिने नकारात्मक धारणा, सीमित वित्तीय स्रोत-साधन, दीर्घकालीन स्रोतको अभाव, आर्थिक मन्दी, बढ्दो प्रतिस्पर्धा तथा राष्ट्रिय एवं अन्तर्राष्ट्रिय आर्थिक तथा भू-राजनीतिक परिस्थिति कारण चुनौतीपूर्ण निरन्तर रहन सक्ने देखिन्छ । यस्ता चुनौतीहरुले संस्थाको मौज्दात, नाफा, नगद प्रवाह तथा समग्र वित्तीय कार्यसम्पादनमा प्रत्यक्ष वा अप्रत्यक्ष प्रभाव पार्न सक्ने भएकाले संस्थाले वित्तीय अनुशासन, प्रभावकारी जोखिम व्यवस्थापन, सुशासन, आन्तरिक नियन्त्रण प्रणालीको सुदृढीकरण, नियामकीय अनुपालन तथा वित्तीय वृद्धििलाई उच्च प्राथमिकताका राखी सरोकारवालाहरुको हित संरक्षणप्रति पूर्ण रुपमा प्रतिबद्ध रहेको छ ।

३. कानूनी कारवाही सम्बन्धी विवरण :

क) समीक्षा अवधिमा संस्थाले वा संस्थाका विरुद्ध कुनै मुद्दा दायर भएको छैन र त्यस्तो कुनै सूचना प्राप्त भएको छैन ।

ख) समीक्षा अवधिमा वित्तीय संस्थाका संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन ।

ग) यस अवधिमा 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) शेयरको मूल्य तथा कारोबार खुल्ला बजारले निर्धारण गर्ने हुँदा यसमा वित्तीय संस्था तटस्थ रहेको छ । तथापि संस्थाले शेयर मूल्यमा प्रभाव पार्न सक्ने आधारभूत सूचनाहरु प्रचलित ऐन नियमको परिधि भित्र रही प्रकाशित गर्ने गरेको छ ।

ख) नेपाल स्टक एक्सचेन्ज लिमिटेडको वेबसाइटबाट प्राप्त विवरण अनुसार गत त्रैमासिक अवधिको शेयर कारोबार निम्न अनुसार भएको देखिन्छ ।

अधिकतम मूल्य रु. १०७०/- न्यूनतम मूल्य रु. ६९९/- अन्तिम मूल्य रु. ९८९/-

कारोबार संख्या १३१९ कारोबार भएको दिन ६४ कारोबार भएको कूल शेयर संख्या १४५,२५७

५. समस्या तथा चुनौती : संगठित संस्थाले बहन गर्नुपर्ने समस्या तथा चुनौती स्पष्ट रुपमा उल्लेख गर्नु पर्ने र उक्त समस्या तथा चुनौतीलाई संगठित संस्थाको आन्तरिक र बाह्य भनी वर्गीकरण गरी त्यस्तो समस्या तथा चुनौती समाधान गर्न व्यवस्थापनले अवलम्बन गरेको रणनीति सम्बन्धी विवरण ।

आन्तरिक तथा बाह्य समस्या तथा चुनौतीहरु :

आन्तरिक रूपमा सीमित स्रोत-साधन, दक्ष तथा अनुभवी जनशक्तिको अभाव, कर्मचारी व्यवस्थापन, सूचना प्रविधिमा बढ्दो लगानीको आवश्यकता, सञ्चालन खर्चमा वृद्धि, कर्जा पोर्टफोलियोको गुणस्तर कायम राख्ने चुनौती तथा जोखिम व्यवस्थापनलाई थप सुदृढीकरण गर्न आवश्यक रहेका छन् ।

त्यसैगरी, बाह्य रूपमा नेपाल राष्ट्र बैंकको नीति तथा नियामकीय व्यवस्थामा हुने परिवर्तन, बजारमा हुने तीव्र प्रतिस्पर्धा, बढ्दो प्रतिस्पर्धा, सदस्य तथा ग्राहकहरुको ऋण भुक्तानी क्षमतामा हुनसक्ने परिवर्तन, नियन्त्रण बाहिर नजिने कृषि, उत्पन्न बाढी तथा प्राकृतिक विपत्ति, प्राकृतिक विपद्, आर्थिक मन्दी, वैदेशिक रोजगार तथा रेमिट्यान्समा आउने परिवर्तन, साथै राष्ट्रिय तथा अन्तर्राष्ट्रिय आर्थिक एवं भू-राजनीतिक परिस्थितिका कारण संस्थाको वित्तीय कार्यसम्पादनमा चुनौती उत्पन्न हुन सक्ने अवस्था रहेको छ ।

उल्लिखित चुनौतीहरुको प्रभावकारी व्यवस्थापन गर्न संस्थाले निम्न रणनीतिहरु अवलम्बन गर्दै आएको छ :

• कर्मचारीहरुको क्षमता अभिवृद्धिका लागि नियमित तालिम, अभिमुखीकरण तथा व्यवसायिक क्षमता अभिवृद्धि कार्यक्रम सञ्चालन गर्ने ।

• सुशासन, जोखिम व्यवस्थापन तथा आन्तरिक नियन्त्रण प्रणालीलाई थप सुदृढीकरण गर्ने ।

• कर्जा पोर्टफोलियोको गुणस्तर सुधार, निष्क्रिय कर्जा न्यूनीकरण तथा प्रभावकारी असुली व्यवस्थापनमा विशेष जोड दिने ।

• डिजिटल प्रविधिमा आधारित वित्तीय सेवाको विस्तार गरी सेवा प्रवाहलाई छरितो, सुरक्षित तथा ग्राहकमैत्री बनाउने ।

• वित्तीय साक्षरता, उद्यमशीलता विकास तथा महिला सशक्तीकरण सम्बन्धी कार्यक्रम सञ्चालन गर्ने ।

• निक्षेप परिचालन तथा वित्तीय स्रोतको विविधीकरण मार्फत तरलता व्यवस्थापनलाई सुदृढीकरण गर्ने ।

• नियामकीय व्यवस्थाको पूर्ण अनुपालन गर्दै पारदर्शिता, उत्तरदायित्व तथा संस्थागत सुशासनलाई प्राथमिकतामा राख्ने ।

• कृषि, लघु उद्यम तथा उत्पादनमूलक क्षेत्रमा पहुँच विस्तार गरी समावेशी तथा दिगो आर्थिक विकासमा योगदान पुर्याउने ।

• सूचना प्रविधि, साइबर सुरक्षा तथा तथ्याङ्क सुरक्षालाई सुदृढ डिजिटलाइजेशन सुनिश्चित गर्ने ।

बढ्दो आर्थिक तथा व्यवसायिक वातावरण अनुसार संस्थागत रणनीति तथा व्यवसायिक योजनालाई समयअनुकूल परिमार्जन गर्दै जाने ।

६. संस्थागत सुशासन : नेपाल राष्ट्र बैंकबाट जारी संस्थागत सुशासन सम्बन्धी निर्देशनाहरु पालना गर्नका साथै प्रचलित ऐनहरु, कम्पनी ऐन, २०६३ (संशोधन सहित) बैंक तथा वित्तीय संस्था सम्बन्धी ऐन २०७३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३, आयकर ऐन २०५८ आदि पालना गरिएको छ । वित्तीय संस्थाको प्रबन्धपत्र, नियमावली, कर्मचारी सेवा नियमावली, आर्थिक प्रशासन नियमावली, कर्जा अपलेखन नियमावली, आन्तरिक लेखापरीक्षण निर्देशिका, सूचना प्रणाली नीति, सम्पत्ति शुद्धीकरण अनुगमन निर्देशिका र अन्य आन्तरिक आवश्यक नीति निर्देशिकाहरु तयार गरी लागू गरिएको छ । त्यसैगरी लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति र सम्पत्ति शुद्धीकरण अनुगमन समिति गठन गरी कार्यान्वयनमा ल्याइएको छ ।

७. सत्य, तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण : आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको सत्यता 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 लगानी कर्ताहरुलाई सु-सूचित भई निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

INTERIM FINANCIAL STATEMENTS

Unaudited Condensed Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

NRs.

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash & Cash Equivalents81,638,034110,814,355
Statutory Balances and due from Nepal Rastra Bank--
Placement with Banks & Financial Institutions--
Derivative Financial Institutions--
Other Trading Assets--
Loans & Advances to Customers2,206,844,2141,907,417,090
Investment Securities597,846597,846
Current Tax Assets32,350,3509,571,550.50
Investment Property--
Property and Equipment15,012,59514,614,317
Goodwill and Intangible Assets98,686182,272
Deferred Tax Assets4,967,3053,125,241
Other Assets12,379,50812,530,825
Total Assets2,353,888,5392,058,853,496
Liabilities
Due to Bank and Financial Institutions1,378,626,1051,334,957,984
Due to Nepal Rastra Bank--
Derivative Financial Instruments--
Deposits from Customers597,756,367461,594,828
Borrowings--
Current Tax Liabilities34,493,510-
Provisions--
Deferred Tax Liabilities--
Other Liabilities67,988,22862,325,564
Debt Securities Issued--
Subordinated Liabilities--
Total Liabilities2,078,864,2101,858,878,376
Equity
Share Capital134,075,577122,443,449
Share Premium--
Retained Earnings68,078,71628,771,958
Reserves72,870,03648,759,713
Total Equity275,024,328199,975,120
Total Liabilities and Equity2,353,888,5392,058,853,496

Condensed Statement of Profit and Loss for the Quarter Ended of 32 Ashad 2080

NRs.

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income82,057,989307,760,87380,731,244261,145,271
Interest Expense31,191,941122,815,01431,574,232124,707,472
Net Interest Income50,866,049184,945,85949,157,012136,437,799
Fee and Commission Income7,300,76228,207,4292,526,71821,823,275
Fee and Commission Expense--1,809,5421,809,542
Net Fee and Commission Income7,300,76228,207,429717,17620,013,733
Net Interest, Fee and Commission Income58,166,811213,153,28849,874,188156,451,531
Net Trading Income----
Other Operating Income897,2901,665,921378,5022,360,815
Total Operating Income59,064,101214,819,20950,252,690158,812,346
Impairment Charge/ (Reversal) for Loans and Other Losses(15,735,631)(10,259,916)29,637,79927,557,655
Net Operating Income74,799,732225,079,12520,614,891131,254,691
Operating Expense32,798,226123,108,49120,868,49187,723,924
Personnel Expenses24,375,50788,430,22216,466,85562,836,352
Other Operating Expenses7,997,06032,865,997148,46219,577,144
Depreciation & Amortization425,6591,812,2724,253,1745,310,428
Operating Profit42,001,506101,970,634(253,600)43,530,767
Non-Operating Income-6,865,765970,475970,475
Non-Operating Expense----
Profit Before Income Tax42,001,506108,836,399716,87544,501,242
Income Tax Expense----
Current Tax14,443,04234,493,5104,439,70317,575,013
Deferred Tax1,842,0651,842,065151,440151,440
Profit for the Period29,400,52976,184,954(3,571,387)27,077,669
Condensed Statement of Comprehensive Income
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Profit for the Period29,400,52976,184,954(3,571,387)27,077,669
Other Comprehensive Income----
Total Comprehensive Income29,400,52976,184,954(3,571,387)27,077,669
Basic Earning per Share-56.82-22.11
Annualized Basic Earing Per Share-56.82-22.11
Diluted Earning per Share-56.82-22.11
Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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--

Details about the Distributable Profit for the 4th Quarter 2082.083

Particulars Amount (NPR)

Net Profit for the period end 4th Quarter 76,184,954

1. Appropriations -

1.1 Profit required to be appropriated to: 17,522,539

a. General Reserve 15,236,991

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 761,850

e. Employee Training Fund -

f. Client Protection Fund 1,523,699

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve: 7,111,312

a. Transfer to Regulatory Reserve 7,111,312

b. Transfer from Regulatory Reserve -

Net Profit for the period end 4th Quarter available for Distribution 51,551,102

Opening Retained Earning 1 Shrawan 2082 28,771,958

Distribution: -

Other Adjustment -

Bonus Share Issued 11,632,128

Cash Dividend 612,217

Total Distributable Profit or (Loss) as at quarter end date 68,078,716

Annualized Distributable Profit/Loss per Share 50.78

Note:

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

2. The microfinance has applied alternative treatment in the crave out issued by the Institute of Chartered Accountants of Nepal with respect to the Impairment of Loans and Advances.

3. Loans and Advances are presented net of impairment charges.

4. Actuarial Valuation has been done on annual basis for Employee Benefits.

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

Interest rate on Loan and Advance: 7% to 15%, Interest rate on Deposit: 7.50% to 9%.

Schedule 14 of Securities Registration and Issue Regulations, 2073

(Related to Sub-rule (1) of Rule 26)

Details of the Fourth Quarter Period of F.Y. 2079/80

1. Financial Statements:

(a) Statement of Balance Sheet, Profit and Loss for the Quarterly Period: Published herewith.

(b) Major Financial Ratios:

Earnings Per Share Rs. 56.82 Price Earnings Ratio 32.15

Net Worth Per Share Rs. 205.13 Liquidity Ratio 10.78%

Total Asset Value Per Share Rs. 1754.64

2. Management Analysis:

(a) Details regarding main reasons for any changes in the institution's inventory/balance, income, and liquidity during the quarterly period: During the review period, smooth availability of liquidity in the financial market and gradual improvement in interest rates provided borrowed funds at lower cost, having a positive impact on interest spread and overall profit of the institution. Decentralization of institutional capabilities, strengthened internal control system, effective risk management, and practice of good governance to effectively implement regular operational activities of the institution, along with satisfactory growth in number of borrower members, deposit collection amount, loan investment amount, and income, resulted in positive changes in inventory/balance, income, and liquidity of the institution.

(b) Analytical statement of management regarding business plan for the upcoming period: Having Koshi Province as its working area, this financial institution has been delivering financial services through its 28 branch offices located in 9 districts of the province, contributing significantly to financial inclusion and long-term economic development. In full compliance with Nepal Rastra Bank's policies, directives, and prevailing laws, the institution has been providing simple, accessible, safe, and quality financial services to deprived, rural, and urban underserved sections. Furthermore, the institution has placed special emphasis on expanding digital banking and tech-friendly services, good governance, risk management, strengthening internal control system, effective mobilization of financial resources, deposit mobilization, enhancing loan investment quality, and bad loan reduction. With the objective of bringing positive changes to the economic and social standards of members through financial literacy, women empowerment, entrepreneurship development, and promotion of local economic activities, the institution has been effectively conducting its programs.

(c) Analytical statement regarding events, situations, or institutional factors that can materially affect the balance, profit, or cash flows of the organization from the external environment: Microfinance financial institutions' balance, profit, and cash flows face continuous challenges due to changes in monetary policy, regulatory policy changes, loan repayment behavior of members and clients, negative perceptions emerging from time to time towards the microfinance sector, limited financial resources, lack of long-term funding, economic slowdown, increasing competition, and national as well as international economic and geopolitical situations. As such challenges can directly or indirectly impact the institution's balance, profit, cash flow, and overall financial performance, the institution remains fully committed to protecting stakeholder interests by giving highest priority to financial discipline, effective risk management, good governance, strengthening internal control system, regulatory compliance, and financial growth.

3. Details Regarding Legal Actions:

(a) No lawsuit has been filed by or against the institution during the review period, and no such information has been received.

(b) No information has been received regarding any lawsuit filed by or against the promoters or directors of the financial institution concerning violation of prevailing rules or criminal offense during the review period.

(c) No information has been received regarding any lawsuit filed against any promoter or director for economic offense during this period.

4. Analysis Regarding Share Trading of the Company:

(a) The financial institution remains neutral as share prices and trading are determined by the open market. However, the institution publishes fundamental information that could affect share prices within the framework of prevailing acts and rules.

(b) According to details obtained from Nepal Stock Exchange Limited's website, share trading during the last quarter was as follows:

Maximum Price Rs. 1070/- Minimum Price Rs. 699/- Closing Price Rs. 989/-

Number of Transactions 1319 Trading Days 64 Total Traded Share Volume 145,257

5. Problems and Challenges: Details regarding problems and challenges to be borne by the company clearly stated, classified into internal and external, and strategies adopted by management to resolve such problems and challenges.

Internal and External Problems and Challenges:

Internally, limited resources, lack of skilled and experienced manpower, employee management, growing need for investment in information technology, rise in operating expenses, challenge of maintaining loan portfolio quality, and further strengthening risk management are required.

Similarly, externally, changes in Nepal Rastra Bank policies and regulatory provisions, intense competition in the market, changing debt repayment capacity of members and clients, uncontrollable agricultural/flooding issues and natural disasters, economic slowdown, changes in foreign employment and remittances, as well as national and international economic and geopolitical conditions pose challenges to the institution's financial performance.

To effectively manage the above challenges, the institution has been adopting the following strategies:

• Conducting regular training, orientation, and professional capacity development programs to enhance employee capacity.

• Further strengthening good governance, risk management, and internal control systems.

• Placing special emphasis on improving loan portfolio quality, reducing non-performing loans, and effective recovery management.

• Expanding digital technology-based financial services to make service delivery swift, safe, and customer-friendly.

• Running programs related to financial literacy, entrepreneurship development, and women empowerment.

• Strengthening liquidity management through deposit mobilization and diversification of financial sources.

• Prioritizing transparency, accountability, and corporate governance while ensuring full compliance with regulatory provisions.

• Expanding access to agriculture, micro-enterprises, and productive sectors to contribute to inclusive and sustainable economic development.

• Strengthening information technology, cybersecurity, and data protection to ensure digital transformation.

Continuously revising institutional strategies and business plans in line with the evolving economic and business environment.

6. Corporate Governance: Provisions issued by Nepal Rastra Bank regarding corporate governance are being complied with, along with prevailing acts like Companies Act, 2063 (with amendments), Bank and Financial Institutions Act 2073, Nepal Rastra Bank Act 2058, Securities Act 2063, Income Tax Act 2058, etc. Memorandum of Association, Articles of Association, Employees Service By-laws, Financial Administration By-laws, Loan Write-off By-laws, Internal Audit Guidelines, Information System Policy, Anti-Money Laundering Monitoring Directives, and other required internal policy guidelines have been prepared and implemented. Likewise, Audit Committee, Risk Management Committee, Employee Services and Facilities Committee, and Anti-Money Laundering Monitoring Committee have been formed and operationalized.

7. Chief Executive Officer's Declaration on Truth and Accuracy: I personally take responsibility for the truthfulness and accuracy of the information and details mentioned in this report as of today. 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, notices, or information necessary for investors to make informed decisions have been concealed.

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