स्वरोजगार लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणSwarojgar Laghubitta: Q4 Unaudited Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Interest Rate
Deposit 7.5% - 14.21%
Loans and Advances 11.73% - 15%
Unaudited Interim Financial Statement
Condensed Statement of Financial Position
As on Quarter Ended 32nd Ashad 2083
Amount in NPR
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash and Cash Equivalent | 946,530,429.70 | 674,311,737.12 |
| Statutory Balances and due from Nepal Rastra Bank | 58,356,038.12 | 57,543,189.96 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loan and advances to MFIs & Cooperatives | - | - |
| Loans and Advances to Customers | 10,722,044,455.70 | 9,267,670,834.21 |
| Investment Securities | 1,000,000.00 | 1,000,000.00 |
| Current Tax Assets | 8,561,440.21 | 16,836,358.57 |
| Investment Property | - | - |
| Property and Equipment | 46,404,103.38 | 37,836,906.57 |
| Goodwill and Intangible Assets | - | 39,551.12 |
| Deferred Tax Assets | 14,440,547.55 | 14,440,547.55 |
| Other Assets | 66,471,147.64 | 80,055,242.83 |
| Total Assets | 11,863,808,162.29 | 10,149,734,367.92 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 5,613,088,254.30 | 4,497,330,470.65 |
| Borrowings | 4,442,157,318.17 | 4,192,872,279.95 |
| Current Tax Liabilities | - | - |
| Provisions | 43,683,505.20 | 43,524,563.20 |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 231,283,227.19 | 179,569,792.46 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 10,330,212,304.86 | 8,913,297,106.26 |
| Equity | ||
| Share Capital | 895,633,630.43 | 783,924,403.00 |
| Share Premium | - | - |
| Retained Earnings | 288,925,643.12 | 170,862,494.09 |
| Reserves | 349,036,583.88 | 281,650,364.57 |
| Total Equity | 1,533,595,857.43 | 1,236,437,261.66 |
| Total Liabilities and Equity | 11,863,808,162.29 | 10,149,734,367.92 |
Condensed Statement of Profit or Loss
For the Quarter Ended 32nd Ashad 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto this Quarter | ||||
| Interest Income | 389,401,613.19 | 1,413,215,928.07 | 335,784,184.51 | 1,270,026,175.91 |
| Interest Expense | 169,085,344.50 | 654,517,817.86 | 165,069,651.80 | 660,634,302.64 |
| Net Interest Income | 220,316,268.69 | 758,698,110.21 | 170,714,532.71 | 609,391,873.27 |
| Fee and Commission Income | 27,410,299.92 | 111,972,413.81 | 20,756,074.74 | 98,493,606.05 |
| Fee and Commission Expense | 266,793.55 | 788,133.05 | 77,478.80 | 3,490,869.29 |
| Net Fee and Commission Income | 27,143,506.37 | 111,184,280.76 | 20,678,595.94 | 95,002,736.76 |
| Net Interest, Fees and Commission Income | 247,459,775.06 | 869,882,390.97 | 191,393,128.65 | 704,394,610.03 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | (10,919.83) | 18,275.76 | 1,402,622.15 | 1,402,622.15 |
| Total Operating Income | 247,448,855.23 | 869,900,666.73 | 192,795,750.80 | 705,797,232.18 |
Notes :
1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards(NFRS) and certain Carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN) except guidelines of Expected Credit Loss (ECL) as required by NFRS 9.
2. Loans and Advances includes Interest receivables are presented net of impairment charges.
3. No Actuarial Valuation has been done.
4. Personnel Expenses also include employee's bonus provision.
5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
6. The above figures are subject to change upon otherwise as per the direction of the Regulators and/or Statutory Auditor.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०६३ को अनुसूची १८, नियम २६ को उपनियम (१) सँग सम्बन्धित आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन (२०८३/०३/३२)
१. वित्तीय विवरण :
क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ । साथै वित्तीय संस्थाको Website : www.slbbl.com.np मा पनि प्रकाशन गरिएको छ ।
ख) प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी मूल्य आम्दानी अनुपात प्रति शेयर नेटवर्थ प्रति शेयर कूल सम्पत्तिको मूल्य तरलता अनुपात
रु. ३४.८० (वार्षिकीकरण) २२.६७ गुणा रु.१७१.२३ रु.१,३२४.६३ १३.९०%
२. व्यवस्थापकीय विश्लेषण :
क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सो को प्रमुख कारण सम्बन्धी विवरण : समीक्षा आ.व को चौथो त्रैमासिक अवधि सम्ममा बैंक/वित्तीय संस्थाबाट कर्जा सापटीको घट्दो ब्याजदरका कारण संस्थाको कूल मौज्दात र आम्दानीमा सन्तोषजनक प्राप्ति रहेता पनि लघुवित्तको कर्जा लगानीमा आइपरेका दरको सीमा, सामाजिक रूपमा लघुवित्त विरुद्ध गतिविधि गर्ने समूह लगायतले समाजमा फैलाएका विकृती तथा विसंगती, आदीले ययोचित रुपमा व्यवसाय वृद्धि तथा कर्जा असुलीलाई उचित व्यवस्थापन गर्न चुनौतीपूर्ण रहेको यथार्थलाई स्वीकार्दै सोको व्यवस्थापन सम्बन्धमा उचित तरवले उपस्थिति परिचालन तथा प्रभावकारी व्यवस्थापन भइरहेको छ । लघुवित्त क्षेत्रमा देखिएको विषम परिस्थितिका कारण सदस्यहरुमा बैंकिङ्ग अनुशासन हराउनुले खराब कर्जाको वृद्धीवर बढ्दै जानुले कर्जा जोखिम व्यवस्थापनमा अत्यन्तै कठिर्नाई उत्पन्न भएको छ । हाल वित्तीय संस्थाका केही सदस्य तथा सदस्यका परिवारका सदस्यहरू रोजगारी तथा व्यवसायका लागि विभिन्न मुलुकमा रहेका छन । पछिल्लो समय अन्तर्राष्ट्रिय स्तरमा देखिएको आर्थिक मन्दी, रोजगारी तथा आय आर्जनमा आएको अनिश्चितता, वैदेशिक रोजगारीसँग सम्बन्धित विभिन्न चुनौती तथा विप्रेषण आप्रवाहमा पर्न सक्ने प्रभावका कारण विदेशमा रहेका सदस्य तथा सदस्यका परिवारको आम्दानी तथा नियमित किस्ता भुक्तानी क्षमतामा असर पर्न सक्ने अवस्था देखिएको छ । यसका कारण आगामी दिनमा कर्जा असुली प्रक्रियामा थप दवाव सिर्जना हुन सक्ने तथा कर्जा गुणस्तरमा समेत असर पर्न सक्ने सम्भावना रहेको छ । यद्यपी संस्थाले उपलब्ध स्रोत साधनको सही प्रयोग गर्दै विपन्न वर्गका सदस्यहरुको आवश्यकता पुरा गर्न संस्था दृढ रहेको छ । अर्थतन्त्रको सुस्तता, लघुवित्त संस्था विरुद्ध समाजमा फैलाएका अफवाह तथा विसंगती, अन्तर्राष्ट्रिय स्तरमा भइ रहेका गतिविधि जस्ता कठिनाईहरु निरन्तर रहेमा आगामी दिनहरुमा योजना अनुरूपको प्रतिफल हासिल गर्न कठिन हुने देखिन्छ, यद्यपि वित्तीय बजारमा रहेको तरलताको ब्याजदरमा भएको कमी र संचालन लागतमा पनि नियन्त्रण गर्दै लक्ष्य अनुसारको मुनाफा प्राप्ति तर्फ संस्था अग्रसर रहेको छ ।
ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : राष्ट्रिय स्तरको यस लघुवित्त वित्तीय संस्थाले हाल ३६ जिल्लामा कुल ९१ वटा शाखा कार्यालयहरु मार्फत ९,५७५५ गरीव तथा विपन्न महिलाहरुलाई सदस्य बनाई सेवा प्रदान गरीरहेको छ । संस्थाले कृषि, पशुपालन, सेवा व्यवसाय तथा लघुउद्यम जस्ता व्यवसायहरु संचालनको लागि विशेष गरी महिलाहरुलाई केन्द्रीत गरेर लघुवित्त सेवा प्रदान गर्दै आइरहेको छ । ठुला पशुपालन व्यवसायका लागि पशु बिमा हुने गरी पशु कर्जा उपलब्ध गराउँदै आएको तथा भविष्यमा यसलाई थप प्रभावकारी ढङ्गले लैजाने योजना रहेको छ ।
वित्तीय संस्थाले सदस्यहरुलाई लघु उद्यमशील बनाउने अभिप्रायले समय-समयमा सीपमूलक तालिम तथा वित्तीय साक्षरता सम्बन्धी कार्यक्रमहरु संचालन गर्दै आइरहेको छ, साथै लक्षित वर्गहरूमा सुलभ वित्तीय पहुँच उपलब्ध गराउने अभिप्रायले अभ प्रभावकारी रूपमा परिष्कृत सेवा तथा सुविधाहरू विस्तार गर्ने लक्ष्य रहेको छ । कर्मचारीको कार्य दक्षता वृद्धिका लागि विविध प्रकारका तालिमहरू प्रदान गर्दै आइरहेको तथा आगामी दिनहरुमा बाँकी भन्दा बाँकि कर्मचारीहरुलाई उक्त तालिमहरुमा सहभागी गराई संस्थाको उत्पादकत्व वृद्धि गर्ने लक्ष्य रहेको छ । कर्जा असुली तथा जोखिमलाई व्यवस्थापन गर्न कर्जा जोखिमको पहिचान, मापन, अनुगमन र नियन्त्रण गर्न संस्थाले प्रत्यक्ष अनुगमन प्रणालीको विकास गरि परिचालन गर्दै आएको छ । समय सापेक्ष ग्राहकको चाहना अनुसार सेवा तथा सुविधाहरुमा परिष्कृत गर्दै लैजान व्यवस्थापन प्रतिबद्ध रहेको छ । नयाँ प्रविधिको प्रयोगलाई जोड दिंदै संस्थाको दैनिक क्रियाकलाप, सदस्यहरु तथा ऋणीहरुलाई समेत थप प्रभावकारी रुपमा सेवा प्रदान गरिरहेको छ, सुचना प्रविधिको अधिकतम उपयोग गरि सेवा विस्तार, कार्यकुशलता तथा उत्पादकत्वमा अभिवृद्धि गरीले ले साथै देशका विभिन्न स्थानमा लगानीकर्ता सेवाको आवश्यकता पहिचान तथा प्रतिष्ठा थप बढाउँदै जाने...
| Impairment Charge/(reversal) for Loans and Other Losses | (2,975,281.93) | 17,213,168.66 | 11,463,253.58 | 49,366,425.86 |
| Net operating income | 250,424,137.16 | 852,687,498.07 | 181,332,497.22 | 656,430,806.32 |
| Operating Expense | ||||
| Personnel Expenses | 77,990,714.36 | 303,516,273.31 | 67,392,678.08 | 255,755,396.98 |
| Other Operating Expenses | 24,731,707.01 | 89,991,888.76 | 21,612,012.58 | 82,809,281.25 |
| Depreciation & Amortization | 5,863,997.79 | 23,187,002.97 | 7,167,575.96 | 21,570,019.60 |
| Operating Profit | 141,837,718.00 | 435,992,333.03 | 85,160,230.60 | 296,296,108.48 |
| Non-Operating Income | 4,120,132.30 | 15,373,959.46 | 16,848,737.29 | 34,929,903.16 |
| Non-Operating Expense | 515,393.84 | 745,274.70 | - | - |
| Profit before Income Tax | 145,442,456.46 | 450,621,017.79 | 102,008,967.89 | 331,226,011.64 |
| Income Tax Expense | ||||
| Current Tax | 43,949,446.43 | 138,897,247.14 | 43,145,484.60 | 112,119,751.42 |
| Deferred Tax | - | - | (1,514,092.67) | (1,514,092.67) |
| Profit for the Period | 101,493,010.03 | 311,723,770.65 | 60,377,575.97 | 220,620,352.90 |
| Condensed Statement of Comprehensive Income | ||||
| Amount in NPR | ||||
| Particulars Current Year This Quarter Current Year Upto this Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter | ||||
| Profit or Loss for the Period | 101,493,010.03 | 311,723,770.65 | 60,377,575.97 | 220,620,352.90 |
| Other Comprehensive Income | - | - | (305,183.20) | (305,183.20) |
| Total Comprehensive Income for the period | 101,493,010.03 | 311,723,770.65 | 60,072,392.77 | 220,315,169.70 |
| Earnings per share | ||||
| Basic Earnings Per Share | - | 34.80 | - | 28.14 |
| Annualized Basic Earnings Per Share | - | 34.80 | - | 28.14 |
| Diluted Earnings Per Share | - | 34.80 | - | 28.14 |
| Ratios as per NRB Directive | ||||
| 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 | - | - | ||
Statement Of Distributable Profit or Loss For the QTR End of Ashad 2083 (As per NRB Regulation)
Amount in NPR
Particular Current Year Upto this QTR Previous Year Correspondg QTR
| Net Profit or (Loss) as per Statement of Profit or Loss | 311,723,770.65 | 220,620,352.90 |
| Appropriation : | ||
| a. General Reserve | (62,344,754.13) | (44,124,070.58) |
| b. Capital Redemption Reserve | - | - |
| c. Exchange Fluctuation Fund | - | - |
| d. Corporate Social Responsibility Fund | (3,117,237.71) | (2,206,203.53) |
| e. Employee Training Fund | (699,613.08) | (91,354.52) |
| f. Client Protection Fund | (6,234,475.41) | (3,309,305.29) |
g. Other - Share Issue Expenses (1,032,412.00) (3,103,488.60)
| Profit or (loss) Before Regulatory Adjustment | 238,295,278.32 | 167,785,930.38 | ||
| Regulatory Adjustment : | ||||
| a. Interest receivable (-)/previous accrued interest received (+) | (2,803,274.84) | (2,085,326.89) | ||
| b. Deferred Tax Assets Recognized(-)/Reversal(+) | - | (1,514,092.67) | ||
| c. Others : Actuarial Gain of OLTEB Recognized (-)/Reversal(+) | - | 5,474,651.49 | ||
| Net Profit for the QTR End Ashad | 083 | 235,492,003.48 | 169,661,162.30 | |
| Opening Retained Earning as on Shrawan | 1, | 2082 | 170,862,494.09 | 99,157,522.24 |
Adjustment (+/-)
| a. Corporate Social Responsibility Expense | 159,806.00 | 193,399.00 |
| Distribution : | ||
| Bonus Share Issue | (111,709,227.43) | (93,242,110.00) |
| Cash Dividend Paid | (5,879,433.02) | (4,907,479.46) |
| Total Distributable Profit or (Loss) as on QTR End Ashad 2083 | 288,925,643.12 | 170,862,494.09 |
| Annualised Distributable Profit/Loss per Share | 32.26 | 21.80 |
व्यवस्थापन सकारात्मक रहेको छ।
संस्थाले आधुनिक बैंकिङ प्रणालीको प्रयोग गर्दै प्रत्येक कारोबारको जानकारीका लागि SMS Alert तथा e-Sewa, Khalti सँग सहकार्य गरी सदस्यहरूलाई बचत तथा किस्ता भुक्तानीको लागि सहजीकरण र सदस्यहरूको दैनिक कार्य भुक्तानीका लागि Mobile Banking App तथा वस्तु तथा सेवा बिक्री बापतको रकम प्राप्तिका लागि QR Code service को प्रयोग गर्दै आएको छ, साथै आगामी दिनहरूमा आधुनिक बैंकिङ प्रणालीको प्रयोगमा अझ विस्तार गर्दै लैजाने योजना रहेको छ।
ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा असर पर्न सक्ने घट्ना आदि भएमा सो सम्बन्धी विश्लेषणत्मक विवरण : विगतको अनुभवबाट जुन किसिमले सेवा विस्तार गरेको छ, सो बाट संस्थाले राखेका लक्ष्यहरू पूरा भएको हुँदा आगामी वर्षहरूमा पनि सबै लक्ष्यहरू समयमा नै हासिल हुनेमा व्यवस्थापन विश्वस्त छ। साथै नकारात्मक असरले पार्न सक्ने घट्ना नदिन संस्था सचेत छ।
३. कानूनी कारवाही सम्बन्धी विवरण :
क) त्रैमासिक अवधिमा यस संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको छैन र त्यस्तो कुनै सूचना प्राप्त भएको पनि छैन ।
ख) यस संस्थाको संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको बारे कुनै जानकारी प्राप्त भएको छैन ।
ग) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन ।
४. वित्तीय संस्थाको शेयर कारोबार तथा प्रगतिको विश्लेषण :
क) शेयर कारोबार धितोपत्र बजारबाट निर्देशित रहने हुँदा यस संस्थाको शेयर कारोबार दोस्रो बजारमा सकारात्मक रहेको छ । लगानीकर्ताहरूको यस संस्था प्रतिविश्वास उच्च रहेको हुँदा संस्थाको व्यवसायिक अभिवृद्धि सँगै कारोबार मूल्य सकारात्मकता तर्फ उन्मुख भएको र भविष्यमा पनि सकारात्मकता तर्फ उन्मुख हुने अपेक्षा गरिएको छ ।
ख) नेपाल स्टक एक्सचेञ्ज लि. को वेवसाइट अनुसार मिति २०८३/०१/०१ देखि २०८३/०३/३२ सम्मको अवधिमा संस्थाको शेयरको कारोबार विवरण निम्न अनुसार भएको देखिन्छ ।
अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या
रु.८६१.०० रु.७७०.१० रु.७८८.९० ६४ ३,७७३
५. समस्या तथा चुनौती :
आन्तरिक समस्या तथा चुनौतीहरू:
• दक्ष जनशक्ति विदेश पलायन,
• भौगोलिक कठिनाइका कारण कर्मचारीको उत्पादकत्व क्षमतामा आउन सक्ने ह्रास,
• उत्पादनशील क्षेत्रमा भन्दा पनि खपतका लागि कर्जा लगानी भएको हुँदा कर्जा विस्तारमा कमी हुनु,
• बढ्दो संचालन लागत।
बाह्य समस्या तथा चुनौतीहरू:
• सदस्यहरूमा भएको कर्जा लगानीको दोहोरोपना र एकै कार्यक्षेत्रमा संचालित लघुवित्त वित्तीय संस्थाहरू बीच हुने अस्वस्थ वित्तीय प्रतिस्पर्धा,
• देशको वित्तीय क्षेत्रमा देखिएको संकुचन,
• सदस्यहरूद्वारा उत्पादित वस्तु तथा सेवाहरूको अवव्यवस्थित बजार व्यवस्थापन,
• नियमनकारी निकायबाट फेरबदल हुन सक्ने नीति तथा नियमहरू,
• लघुवित्त क्षेत्रमा देखिएको उतार चढाव तथा विषम परिस्थितिले सृजना गरेको किस्ता नतिर्ने प्रवृत्ति,
• वस्तु तथा सेवाहरूमा भएको उच्च मूल्य वृद्धि ।
रणनीतिहरू:
• न्यून आय भएको वर्गलाई वित्तीय पहुँच पुर्याउँदै सदस्य तथा ऋणी सङ्ख्यामा वृद्धि गरिनेछ,
• उत्पादनशील क्षेत्रमा लगानीका अवसरहरू निरन्तर खोजी गरिनेछ,
• कृषि तथा पशुपालन क्षेत्रमा आधारित कर्जालाई प्राथमिकता दिइनेछ,
• कर्मचारीहरूको कार्य दक्षता वृद्धिका लागि विविध प्रकारका तालिमहरू प्रदान गर्न विशेष जोड दिइनेछ ।
६. संस्थागत सुशासन :
संस्थागत सुशासन अभिवृद्धिका लागि संस्था सदैव प्रतिबद्ध रहेको छ । संस्थागत सुशासनमा विशेष ध्यान दिदै संस्थाले अन्य विषयहरूको अतिरिक्त देहाय बमोजिमका कदमको समेत अवलम्बन गरेको छ ।
क) यस संस्थाको संचालक समिति, व्यवस्थापन, शेयरधनीहरू, लगायत सम्पूर्ण सरोकारवालाहरूको हित संरक्षण तथा सम्वर्द्धन गर्न सदैव प्रतिबद्ध रहेको अवगत गराईन्छ। नेपाल राष्ट्र बैंक तथा विद्यमान ऐन कानून र अन्य नियमनकारी निकायहरूको निर्देशनको पालना गरि संस्थागत सुशासनको निरन्तर परिपालनको लागि संचालक समितिले विभिन्न नीति, निर्देशिकाहरू तर्जुमा गर्ने र उक्त नीति निर्देशनलाई व्यवस्थापनले कार्यान्वयन गर्दै आइरहेको छ।
ख) संस्थागत सुशासन परिपालनको लागि संस्थाको प्रवन्धपत्र, नियमावली, कर्मचारी सेवा नियमावली, आर्थिक प्रशासन नियमावली, कर्जा लगानी तथा असुली निर्देशिका, कर्जा अपलेखन नियमावली, समूह तालिम निर्देशिका, संरक्षण कोष निर्देशिका र अन्य आवश्यक कार्यविधिहरू बनाई लागू गरेको छ।
ग) संस्थाले आफ्नो कारोबार लाई चुस्त, दुरुस्त, छिटो, छरितो एवं आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन संचालक समिति तथा व्यवस्थापन तहमा लेखापरीक्षण समिति, व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति, जोखिम व्यवस्थापन समिति तथा सम्पत्ति शुद्धीकरण अनुगमन समिति लगायत अन्य आवश्यक उप-समितिहरूको गठन गरेको छ।
७. सत्य तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषण :
आजको मिति सम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु। साथै म यो उदघोष गर्दछु कि मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन्। लगानीकर्ताहरूलाई सु-सूचित निर्णय लिन आवश्यक कुनै विवरण वा सूचना तथा जानकारीहरू लुकाइएको छैन ।
Interest Rate
Deposit 7.5% - 14.21%
Loans and Advances 11.73% - 15%
Unaudited Interim Financial Statement
Condensed Statement of Financial Position
As on Quarter Ended 32nd Ashad 2083
Amount in NPR
| Particulars This Quarter Ending Immediate Previous Year Ending | ||
| Assets | ||
| Cash and Cash Equivalent | 946,530,429.70 | 674,311,737.12 |
| Statutory Balances and due from Nepal Rastra Bank | 58,356,038.12 | 57,543,189.96 |
| Placement with Bank & Financial Institutions | - | - |
| Derivative Financial Instruments | - | - |
| Other Trading Assets | - | - |
| Loan and advances to MFIs & Cooperatives | - | - |
| Loans and Advances to Customers | 10,722,044,455.70 | 9,267,670,834.21 |
| Investment Securities | 1,000,000.00 | 1,000,000.00 |
| Current Tax Assets | 8,561,440.21 | 16,836,358.57 |
| Investment Property | - | - |
| Property and Equipment | 46,404,103.38 | 37,836,906.57 |
| Goodwill and Intangible Assets | - | 39,551.12 |
| Deferred Tax Assets | 14,440,547.55 | 14,440,547.55 |
| Other Assets | 66,471,147.64 | 80,055,242.83 |
| Total Assets | 11,863,808,162.29 | 10,149,734,367.92 |
| Liabilities | ||
| Due to Bank and Financial Institutions | - | - |
| Due to Nepal Rastra Bank | - | - |
| Derivative Financial Instruments | - | - |
| Deposits from Customers | 5,613,088,254.30 | 4,497,330,470.65 |
| Borrowings | 4,442,157,318.17 | 4,192,872,279.95 |
| Current Tax Liabilities | - | - |
| Provisions | 43,683,505.20 | 43,524,563.20 |
| Deferred Tax Liabilities | - | - |
| Other Liabilities | 231,283,227.19 | 179,569,792.46 |
| Debt Securities Issued | - | - |
| Subordinated Liabilities | - | - |
| Total Liabilities | 10,330,212,304.86 | 8,913,297,106.26 |
| Equity | ||
| Share Capital | 895,633,630.43 | 783,924,403.00 |
| Share Premium | - | - |
| Retained Earnings | 288,925,643.12 | 170,862,494.09 |
| Reserves | 349,036,583.88 | 281,650,364.57 |
| Total Equity | 1,533,595,857.43 | 1,236,437,261.66 |
| Total Liabilities and Equity | 11,863,808,162.29 | 10,149,734,367.92 |
Condensed Statement of Profit or Loss
For the Quarter Ended 32nd Ashad 2083
Amount in NPR
| Particulars Current Year This Quarter Current Year Upto this Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto this Quarter | ||||
| Interest Income | 389,401,613.19 | 1,413,215,928.07 | 335,784,184.51 | 1,270,026,175.91 |
| Interest Expense | 169,085,344.50 | 654,517,817.86 | 165,069,651.80 | 660,634,302.64 |
| Net Interest Income | 220,316,268.69 | 758,698,110.21 | 170,714,532.71 | 609,391,873.27 |
| Fee and Commission Income | 27,410,299.92 | 111,972,413.81 | 20,756,074.74 | 98,493,606.05 |
| Fee and Commission Expense | 266,793.55 | 788,133.05 | 77,478.80 | 3,490,869.29 |
| Net Fee and Commission Income | 27,143,506.37 | 111,184,280.76 | 20,678,595.94 | 95,002,736.76 |
| Net Interest, Fees and Commission Income | 247,459,775.06 | 869,882,390.97 | 191,393,128.65 | 704,394,610.03 |
| Net Trading Income | - | - | - | - |
| Other Operating Income | (10,919.83) | 18,275.76 | 1,402,622.15 | 1,402,622.15 |
| Total Operating Income | 247,448,855.23 | 869,900,666.73 | 192,795,750.80 | 705,797,232.18 |
Notes :
1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards(NFRS) and certain Carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN) except guidelines of Expected Credit Loss (ECL) as required by NFRS 9.
2. Loans and Advances includes Interest receivables are presented net of impairment charges.
3. No Actuarial Valuation has been done.
4. Personnel Expenses also include employee's bonus provision.
5. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
6. The above figures are subject to change upon otherwise as per the direction of the Regulators and/or Statutory Auditor.
Fourth Quarter Report of FY 2082/083 Related to Schedule 18, Rule 26, Sub-rule (1) of Securities Registration and Issue Regulations, 2063 (2083/03/32)
1. Financial Statements :
a) The balance sheet and profit and loss statement for the quarterly period have been published herewith. Also, it has been published on the institution's Website : www.slbbl.com.np.
b) Key Financial Ratios :
Earnings Per Share Price Earnings Ratio Net Worth Per Share Total Assets Value Per Share Liquidity Ratio
Rs. 34.80 (Annualized) 22.67 times Rs. 171.23 Rs. 1,324.63 13.90%
2. Management Analysis :
a) Details regarding major reasons for any changes in the institution's balance, income, and liquidity during the quarterly period: Up to the fourth quarter of the review FY, due to decreasing interest rates on loan borrowings from banks/financial institutions, the total balance and income of the institution remained satisfactory. However, accepting the reality that managing business growth and loan recovery properly remains challenging due to interest rate caps on microfinance loans, social activities against microfinance groups spreading anomalies and irregularities, proper mobilization of presence and effective management are being carried out. Due to the adverse circumstances in the microfinance sector, the loss of banking discipline among members and the increasing trend of non-performing loans have created extreme difficulties in credit risk management. Currently, some members and member family members of the institution are in various countries for employment and business. Due to the recent international economic slowdown, uncertainty in employment and income generation, various challenges related to foreign employment, and potential impacts on remittance inflows, income and regular installment payment capacity of members and their families abroad might be affected. Consequently, additional pressure may arise in the loan recovery process in the coming days and loan quality may also be impacted. Nevertheless, the institution remains firm in fulfilling the needs of deprived class members through proper utilization of available resources. If economic slowdown, rumors and anomalies spread against microfinance in society, and international activities persist, achieving planned returns in the coming days appears challenging. However, the institution is moving towards achieving targeted profits by controlling operating costs and utilizing the reduction in liquidity interest rates in the financial market.
b) Management analytical details regarding future business plans: This national-level microfinance institution currently serves 9,5755 poor and deprived women members through a total of 91 branch offices across 36 districts. The institution has been providing microfinance services specifically focusing on women for operating businesses such as agriculture, animal husbandry, service business, and micro-enterprises. Livestock loans with livestock insurance for large livestock farming are being provided, and there are plans to make this even more effective in the future.
With the intention of making members micro-entrepreneurs, skill-based training and financial literacy programs are organized periodically. Additionally, with the aim of providing easy financial access to targeted groups, the expansion of enhanced services and facilities is targeted. Various training programs are provided to enhance employee efficiency, and there is a target to increase institution productivity by involving the remaining employees in such training in the coming days. For loan recovery and risk management, the institution has developed and deployed a direct monitoring system to identify, measure, monitor, and control credit risk. Management is committed to refining services and facilities according to changing customer needs. Emphasizing the use of new technology, daily operations, services to members and borrowers are being provided more effectively, maximizing IT utilization to expand services, improve efficiency, and enhance productivity...
| Impairment Charge/(reversal) for Loans and Other Losses | (2,975,281.93) | 17,213,168.66 | 11,463,253.58 | 49,366,425.86 |
| Net operating income | 250,424,137.16 | 852,687,498.07 | 181,332,497.22 | 656,430,806.32 |
| Operating Expense | ||||
| Personnel Expenses | 77,990,714.36 | 303,516,273.31 | 67,392,678.08 | 255,755,396.98 |
| Other Operating Expenses | 24,731,707.01 | 89,991,888.76 | 21,612,012.58 | 82,809,281.25 |
| Depreciation & Amortization | 5,863,997.79 | 23,187,002.97 | 7,167,575.96 | 21,570,019.60 |
| Operating Profit | 141,837,718.00 | 435,992,333.03 | 85,160,230.60 | 296,296,108.48 |
| Non-Operating Income | 4,120,132.30 | 15,373,959.46 | 16,848,737.29 | 34,929,903.16 |
| Non-Operating Expense | 515,393.84 | 745,274.70 | - | - |
| Profit before Income Tax | 145,442,456.46 | 450,621,017.79 | 102,008,967.89 | 331,226,011.64 |
| Income Tax Expense | ||||
| Current Tax | 43,949,446.43 | 138,897,247.14 | 43,145,484.60 | 112,119,751.42 |
| Deferred Tax | - | - | (1,514,092.67) | (1,514,092.67) |
| Profit for the Period | 101,493,010.03 | 311,723,770.65 | 60,377,575.97 | 220,620,352.90 |
| Condensed Statement of Comprehensive Income | ||||
| Amount in NPR | ||||
| Particulars Current Year This Quarter Current Year Upto this Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter | ||||
| Profit or Loss for the Period | 101,493,010.03 | 311,723,770.65 | 60,377,575.97 | 220,620,352.90 |
| Other Comprehensive Income | - | - | (305,183.20) | (305,183.20) |
| Total Comprehensive Income for the period | 101,493,010.03 | 311,723,770.65 | 60,072,392.77 | 220,315,169.70 |
| Earnings per share | ||||
| Basic Earnings Per Share | - | 34.80 | - | 28.14 |
| Annualized Basic Earnings Per Share | - | 34.80 | - | 28.14 |
| Diluted Earnings Per Share | - | 34.80 | - | 28.14 |
| Ratios as per NRB Directive | ||||
| 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 | - | - | ||
Statement Of Distributable Profit or Loss For the QTR End of Ashad 2083 (As per NRB Regulation)
Amount in NPR
Particular Current Year Upto this QTR Previous Year Correspondg QTR
| Net Profit or (Loss) as per Statement of Profit or Loss | 311,723,770.65 | 220,620,352.90 |
| Appropriation : | ||
| a. General Reserve | (62,344,754.13) | (44,124,070.58) |
| b. Capital Redemption Reserve | - | - |
| c. Exchange Fluctuation Fund | - | - |
| d. Corporate Social Responsibility Fund | (3,117,237.71) | (2,206,203.53) |
| e. Employee Training Fund | (699,613.08) | (91,354.52) |
| f. Client Protection Fund | (6,234,475.41) | (3,309,305.29) |
g. Other - Share Issue Expenses (1,032,412.00) (3,103,488.60)
| Profit or (loss) Before Regulatory Adjustment | 238,295,278.32 | 167,785,930.38 | ||
| Regulatory Adjustment : | ||||
| a. Interest receivable (-)/previous accrued interest received (+) | (2,803,274.84) | (2,085,326.89) | ||
| b. Deferred Tax Assets Recognized(-)/Reversal(+) | - | (1,514,092.67) | ||
| c. Others : Actuarial Gain of OLTEB Recognized (-)/Reversal(+) | - | 5,474,651.49 | ||
| Net Profit for the QTR End Ashad | 083 | 235,492,003.48 | 169,661,162.30 | |
| Opening Retained Earning as on Shrawan | 1, | 2082 | 170,862,494.09 | 99,157,522.24 |
Adjustment (+/-)
| a. Corporate Social Responsibility Expense | 159,806.00 | 193,399.00 |
| Distribution : | ||
| Bonus Share Issue | (111,709,227.43) | (93,242,110.00) |
| Cash Dividend Paid | (5,879,433.02) | (4,907,479.46) |
| Total Distributable Profit or (Loss) as on QTR End Ashad 2083 | 288,925,643.12 | 170,862,494.09 |
| Annualised Distributable Profit/Loss per Share | 32.26 | 21.80 |
Management outlook remains positive.
The institution uses modern banking systems to provide SMS Alert for every transaction notice, and in collaboration with e-Sewa and Khalti, facilitates members for savings and installment payments, and uses Mobile Banking App for daily transaction payments as well as QR Code service for receiving amounts against sale of goods and services. Furthermore, there is a plan to expand the use of modern banking systems in the coming days.
c) Analytical details regarding events that may affect the institution's balance, profit or cash flow based on past experience: Management is confident that all targets will be achieved on time in the coming years as well, since the targets set by the institution have been achieved through the expansion of services based on past experience. Also, the institution is alert to prevent events that could cause negative impacts.
3. Details Regarding Legal Proceedings:
a) No lawsuit has been filed by or against this institution during the quarterly period, nor has any such notice been received.
b) No information has been received regarding any lawsuit filed by or against the promoters or directors of this institution concerning violation of prevailing regulations or criminal offenses.
c) No information has been received regarding any lawsuit filed concerning economic offenses against any promoter or director.
4. Analysis of Share Transactions and Progress of Financial Institution:
a) Since share transactions are directed by the securities market, the share trading of this institution in the secondary market remains positive. As investor confidence in this institution is high, along with the growth of business, trading price is moving in a positive direction and is expected to continue moving in a positive direction in the future as well.
b) According to the website of Nepal Stock Exchange Ltd., the share transaction details of the institution during the period from 2083/01/01 to 2083/03/32 are observed as follows:
Maximum Price Minimum Price Closing Price Trading Days Total Transactions
Rs.861.00 Rs.770.10 Rs.788.90 64 3,773
5. Problems and Challenges:
Internal Problems and Challenges:
• Migration of skilled manpower abroad,
• Reduction in employee productivity due to geographical difficulties,
• Decrease in loan expansion due to credit investment being directed towards consumption rather than productive sectors,
• Increasing operational costs.
External Problems and Challenges:
• Duplication of credit investment among members and unhealthy financial competition among microfinance institutions operating in the same working area,
• Contraction observed in the country's financial sector,
• Unorganized market management of goods and services produced by members,
• Policies and regulations subject to change by regulatory bodies,
• Non-payment trend of installments created by fluctuations and adverse conditions in the microfinance sector,
• High price rise in goods and services.
Strategies:
• Member and borrower numbers will be increased by extending financial access to low-income groups,
• Investment opportunities in productive sectors will be continuously explored,
• Priority will be given to loans based on agriculture and livestock sectors,
• Special emphasis will be given to providing various types of training to increase employee productivity.
6. Corporate Governance:
The institution is always committed to enhancing corporate governance. Giving special attention to corporate governance, the institution has adopted the following steps in addition to other matters:
a) It is informed that the board of directors, management, shareholders, and all stakeholders' interests protection and promotion remain a priority. Complying with directives of Nepal Rastra Bank, prevailing laws, and other regulatory bodies, the Board of Directors formulates various policies and guidelines for continuous compliance with corporate governance, and the management implements such policies and directives.
b) For corporate governance compliance, the institution has formulated and implemented Memorandum of Association, Articles of Association, Employee Service Rules, Financial Administration Rules, Credit Investment and Recovery Guidelines, Loan Write-off Rules, Group Training Guidelines, Protection Fund Guidelines, and other necessary procedures.
c) To make its transactions prompt, accurate, quick, smooth, and internal control system effective, the institution has formed an Audit Committee, Management Committee, Employee Service and Facility Committee, Risk Management Committee, and Anti-Money Laundering Monitoring Committee at the Board of Directors and management levels, among other necessary sub-committees.
7. Chief Executive Officer's Declaration on Truthfulness:
I personally take responsibility for the accuracy of the information and details mentioned in this report up to today's date. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete. No details or information necessary for investors to make informed decisions have been concealed.