विजय लघुवित्त वित्तीय संस्थाको आ.व. २०८०/०८१ को वित्तीय विवरण सार्वजनिकVijaya Laghubitta Bittiya Sanstha's FY 2080/081 Financial Statements Published

The balance sheet, profit and loss account, and other details for the fiscal year 2080/081, approved by the 17th Annual General Meeting held on 2083/03/26, are published for public information, as per Directive No. 4 (1) (d) (a) 1 of the Integrated Directive, 2079, issued to 'D' class microfinance financial institutions licensed by Nepal Rastra Bank.

Statement of Financial Position

As on 32nd Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars Note As at 32nd Ashadh 2082 As at 31st Ashadh 2081

Assets

Placement with Bank & Financial Institutions 4.3 - -

Derivative Financial Instruments 4.4 - -

Other Trading Assets 4.5 - -

Loans and Advance to MFIs & Cooperatives 4.6 - -

Investment Property 4.10 - -

Liabilities

Due to Bank and Financial Institutions 4.15 - -

Due to Nepal Rastra Bank 4.16 - -

Derivative Financial Instrument 4.17 - -

Current Tax Liabilities 4.9 - -

Provisions 4.20 - -

Deferred Tax Liabilities 4.12 - -

Other Liabilities 4.21 250,100,526 243,073,137

Debt Securities Issued 4.22 - -

Subordinated Liabilities 4.23 - -

Total Liabilities 9,384,151,924 8,593,144,957

Equity

Share Capital 4.24 745,040,359 745,040,359

Share Premium - -

Contingent Liabilities and Commitment 4.26 - -

Net assets value per share 151.83 151.97

Statement of Other Comprehensive Income

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars

Profit for the year 13,421

Other comprehensive income, net of income tax

a) Items that will not be reclassified to profit or loss

Gains / (Losses) from investment in equity instruments measured at fair value -

Gains / (Losses) on Revaluation -

Actuarial Gains / (Losses) on defined benefit plans -

Income tax relating to above items -

Net Other Comprehensive Income that will not be reclassified to Profit or Loss -

b) Items that are or may be reclassified to Profit or Loss

Gains/(Losses) on cash flow hedge -

Exchange Gains/ (Losses) (arising from translating financial assets of foreign operation) -

Income tax relating to above items -

Reclassify to Profit or Loss -

Net Other Comprehensive Income that are or may be reclassified to Profit or Loss -

Total Comprehensive Income for the year 13,421

Total Comprehensive Income for the period 13,421

Total Comprehensive income attributable to:

Equity shareholder of the bank 13,421

Non Controlling interest -

Total Comprehensive Income for the period 13,421

Statement of Profit or Loss

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars Note As at 32nd Ashadh 2082 As at 31st Ashadh 2081

Net Trading Income 4.31 - -

Operating Expense

Profit attributable to:

Earnings Per Share

Statement of Cash Flows

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars

CASH FLOWS FROM OPERATING ACTIVITIES

Interest received 1,347,136,625

Fees and other income received 72,741,176

Dividend received -

Receipts from other operating activities 5,686,904

Interest paid (699,965,453)

Commission and fees paid (4,611,683)

Cash payment to employees (296,244,052)

Other expense paid (98,281,001)

Operating cash flows before changes in operating assets and liabilities 226,462,516

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank -

Placement with Bank and Financial Institutions -

Other trading assets -

Loans and advances to bank and financial institutions -

Loans and advances to customers (611,062,486)

Other assets (6,194,280)

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions -

Deposit from customers 181,346,839

Borrowings 602,632,739

Other liabilities 7,027,389

Net cash flow from operating activities before tax paid 399,212,687

Income taxes paid (5,143,721)

Net cash flow from operating activities 394,068,966

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of investment securities -

Receipts from sale of investment securities -

Purchase of property and equipment (5,871,857)

Receipt from the sale of property and equipment -

Purchase of intangible assets -

Receipt from the sale of intangible assets -

Purchase of investment properties -

Receipt from the sale of investment properties -

Interest received -

Dividend received -

Others -

Net cash used in investing activities (5,871,857)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities -

Repayment of debt securities -

Reciepts from issue of subordinated liabilities -

Repayment of subordinated liability -

Receipts from issue of shares -

Dividends paid -

Retained earning -

Interest paid -

Other receipt/payment -

Net cash from financing activities -

Net increase (decrease) in cash and cash equivalents 388,197,110

Cash and cash equivalents at Shrawan 01, 2081 409,602,613

Effect of exchange rate fluctuations on cash and cash equivalents held -

Cash and cash equivalents at the end of the period 797,799,723

Statement of Changes in Equity

For the year ended 32th Ashadh 2082 (16 July 2025)

Particulars Share Capital Share premium General reserve Exchange Equalisation Fund Regulatory Reserve Fair Value Reserve Retained earning Total

Balance at 1st Shrawan 2080 745,040,359 - 147,652,743 96,361 124,851,167 - 54,239,397 1,171,880,027

Adjustment/Restatement - - - - - - - -

Adjusted/Restated balance at 1st Shrawan 2080 745,040,359 - 147,652,743 96,361 124,851,167 - 54,239,397 1,171,880,027

Comprehensive income for the year

Profit for the year - - - - - - 30,404,744 30,404,744

Other comprehensive income, net of tax

Gains/(losses) from investment in equity instruments measured at fair value. - - - - - - - -

Gains/(losses) on revaluation - - - - - - - -

Actuarial gains/(losses) on defined benefit plans - - - - - - - -

Gains/(losses) on cash flow hedge - - - - - - - -

Exchange Gains/(losses) (arising from translating financial assets of foreign operation) - - - - - - - -

Other Adjustments - - - - - - - -

Transactions with owners, directly recognised in equity

Share Issued - - - - - - - -

Share Based Payments - - - - - - - -

Dividends to equity holders - - - - - - - -

Bonus shares issued - - - - - - - -

Cash dividend paid - - - - - - - -

Other (Share issue expenses) - - - - - - - -

Total contributions by and distributions - - - - - - - -

Comprehensive income for the year

Profit for the year - - - - - - 13,421 13,421

Other comprehensive income, net of tax

Gains/(losses) from investment in equity instruments measured at fair value. - - - - - - - -

Gains/(losses) on revaluation - - - - - - - -

Actuarial gains/(losses) on defined benefit plans - - - - - - - -

Gains/(losses) on cash flow hedge - - - - - - - -

Exchange Gains/(losses) (arising from translating financial assets of foreign operation) - - - - - - - -

Transfer from reserve during the year - - - - - - - -

Client Protection Fund investment income - - - - - - - -

Other Adjustments - - - - - - - -

Transactions with owners, directly recognised in equity

Share Issued - - - - - - - -

Share Based Payments - - - - - - - -

Dividends to equity holders - - - - - - - -

Bonus shares issued - - - - - - - -

Cash dividend paid - - - - - - - -

Capital Adequacy Ratio

As on 32nd Ashadh 2082 (16 July 2025)

(Rs. In '000)

Core Capital

S.No. Description Current Previous

1 Paid up Capital (ordinary shares) 745,040 745,040

2 Proposed bonus share - -

3 Share premium - -

4 Irredeemable preferential share - -

7 Capital Redemption Reserve Fund - -

8 Capital Adjustment Fund - -

9 Calls in advance - -

10 Other Free Reserves - -

Total Core Capital (A) 791,404 903,384

Deductions:

a Goodwill - -

b Deferred tax assets - -

c Investment on shares and securities in excess of limits 47,613 20,380

d Investment to the company having financial interests - -

e Fictitious Asset - -

f Investment on land and building for self use not complying the Directives of NRB 18,151 2,415

g Investment on land development and housing construction in excess of limits - -

h Credit and other facilities banned by the prevailing laws 10 10

Supplementary capital

S.No. Description Current Previous

1 Provisions of loan loss made for pass loan 84,738 33,491

2 Additional loan loss provision - -

3 Hybrid capital instruments - -

4 Unsecured Subordinated Term Debt - -

5 Exchange Equalization Fund - -

6 Assets revaluation fund (max. 2% of Supplementary capital is added automatically) - -

7 Investment adjustment Fund - -

Minimum Capital Fund to be maintained based on Risk Weighted Assets:

1 Minimum Capital Fund Required (8.0 % of RWA) 858,961 782,144

2 Minimum Core Capital Required (4.0 % of RWA) 429,480 391,072

3 Capital Fund maintained (in %) 8.16% 10.26%

4 Core Capital maintained (in %) 7.37% 9.24%

Statement of Risk Weighted Assets (RWA)

As on 32nd Ashadh 2082 (16 July 2025)

(Rs. In '000)

A. On-Balance-sheet Items

S.No. Description Weight (%) Current period Amount Current period RWA Previous period Amount Previous period RWA

1 Cash Balance 0 7,016 - 12,779 -

2 Gold (Tradable) 0 - - - -

3 NRB Balance 0 151 - 47,841 -

4 Investment to Govt. Bond 0 - - - -

5 Investment to NRB Bond 0 - - - -

6 Loan against Own FD 0 - - - -

7 Loan against Govt. Bond 0 - - - -

8 Accrued interests on Govt. Bond 0 - - - -

9 Investment to Youth and Small Entrepreneurs Self-employment Fund 20 607,062 121,412 396,824 79,365

10 Balance on domestic banks and financial institutions 20 - - - -

11 Loan against other banks' and financial institutions' FD 20 - - - -

12 Foreign bank balance 20 - - - -

13 Money at call 20 - - - -

14 Loan against internationally rated bank guarantee 20 - - - -

15 Investment to internationally rated Banks 20 - - - -

16 Inter-bank lending 100 10 10 10 10

17 Investment on shares/debentures/bonds 100 - - - -

18 Other investments 100 - - - -

22 Net Non-Banking Asset 100 - - - -

23 Other assets (Except advance tax payment) 100 - - - -

B. Off-Balance-sheet Items

S.No. Description Weight (%) Current period Amount Current period RWA Previous period Amount Previous period RWA

1 Bills collection 0 - - - -

2 Forward foreign exchange contract 10 - - - -

3 L/C with maturity less than six months (Outstanding value) 20 - - - -

4 Guarantee against International rated bank's counter guarantee 20 - - - -

5 L/C with maturity more than six months (Outstanding value) 50 - - - -

6 Bid bond, performance bond and underwriting 50 - - - -

7 Loan sale with repurchase agreement 50 - - - -

8 Advance payment guarantee 100 - - - -

9 Financial and other guarantee 100 - - - -

10 Irrevocable loan commitment 100 - - - -

11 Possible liabilities for income tax 100 - - - -

12 All types of possible liabilities including acceptance 100 - - - -

13 Rediscounted bills 100 - - - -

14 Unpaid portion of partly paid share investment 100 - - - -

15 Unpaid guarantee claims 200 - - - -

Changes in Equity

As on 32nd Ashadh 2082 (16 July 2025)

Figures in NPR

Other Reserves Capital Reserve Fund Deferred tax reserve Client Protection Fund CSR Reserve Actuary Reserve Capital Adjustment/ Equalization Fund Investment Adjustment Reserve Employee training fund Merger Acquisition Reserve Total Non-controlling interest Total equity

(5,871,708) 2,214,800 - 14,091,721 2,812,441 (24,991,110) - - - - 1,066,008,319 - 1,066,008,319

(5,871,708) 2,214,800 - 14,091,721 2,812,441 (24,991,110) - - - - 1,066,008,319 - 1,066,008,319

- - - - - - - - - - 30,404,744 - 30,404,744

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - 22,246,506 - - - 22,246,506 - 22,246,506

- - - - - - - - - - - - -

- - - - - - 22,246,506 - - - 22,246,506 - 22,246,506

608,095 - - 304,047 304,047 - - - - - 52,651,250 - 52,651,250

1,716,649 - - 577,633 1,139,016 - - - - - (69,078,443) - (69,078,443)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

18,699,542 2,214,800 - 14,973,401 4,255,944 (2,744,604) - - - - 1,132,226,079 - 1,132,226,079

18,699,542 2,214,800 - 14,973,401 4,255,944 (2,744,604) - - - - 1,132,226,079 - 1,132,226,079

- - - - - - - - - - 13,421 - 13,421

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(6,681,362) - - - - (6,681,362) - - - - (6,681,362) - (6,681,362)

- - - - - - - - - - - - -

(6,681,362) - - - - (6,681,362) - - - - (6,681,362) - (6,681,362)

336 - - 201 134 - - - - - 70,056,801 - 70,056,801

663,124 - - 663,124 - - - - - 663,124 - 663,124

4,025,327 - - (1,682,593) (139,147) - - - 5,847,067 - 4,957,151 - 4,957,151

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

16,706,965 2,214,800 - 13,954,134 4,116,932 (9,425,966) - - 5,847,067 - 1,131,178,412 - 1,131,178,412