आधिकारिक सूचनाFinancial Analysis6 Aug, 2026

अभियान लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणAviyan Laghubitta: Q4 Unaudited Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 6, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 5 मिनेट

Unaudited Interim Financial Statement

Condensed Statement of Financial Position

as on Ashadh End 2083

Amout in NPR

Assets Ashadh End 2083 Ashadh End 2082

Cash and cash equivalents	48,261,605	145,574,578
Statutory Balance and due from Nepal Rastra Bank	21,105,002	19,604,847
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,597,246,687	3,347,029,155
Investment securities	-	-
Current tax assets	-	20,944,341
Investment property	-	-
Property and Equipment	34,773,727	34,936,164
Goodwill and Intangible assets	1,341,590	1,095,370
Deferred Tax Assets	2,269,382	2,269,383
Other assets	5,637,023	6,413,892
Total Assets	3,710,635,016	3,577,867,729
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	354,108,199	358,574,675
Borrowings	2,867,692,656	2,918,919,500
Current Tax Liabilities	7,888,237	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	84,070,593	46,082,551
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,313,759,685	3,323,576,726
Equity
Share Capital	250,000,000	250,000,000
Share Premium	-	-
Retained Earnings	45,230,120	(49,202,344)
Reserves	101,645,211	53,493,347
Total Equity	396,875,331	254,291,003
Total Liabilities and Equity	3,710,635,016	3,577,867,729

Statement of Distributable Profit or Loss

Particular Ashadh End 2083 Ashadh End 2082

Net Profit for the period end 32nd Ashadh 2083	142,608,423	3,061,019
Appropriations:	(32,799,937)	4,461,774
a. General Reserve	(28,521,685)	(612,204)
b. Capital redemption reserve	-	-
c. Foreign Exchange Fluctuation reserve	-	-
d. Corporate social responsibility fund	(1,426,084)	(30,610)
e. Employees training fund	-	-
f. Client protection fund	(2,852,168)	(45,915)
g. Other	-	5,150,503
Regulatory Adjustments:	(15,376,022)	20,246,586
a. Transferred to Regulatory Reserve	(15,376,022)	20,246,586
b. Transferred from Regulatory Reserve	-	-
Net Profit for the period end 32nd Ashadh 2083	94,432,464	27,769,379
Opening Retained Earning As on 1st Shrawan	(49,202,344)	(76,971,723)
Total Distributable profit or (loss) as on year end	45,230,120	(49,202,344)
Annualized Distributable Profit/Loss Per Share	18.09	(19.68)

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

2. Interest Income has been recognized in compliance with Interest Recognition Guidelines, 2025 issued by NRB. The Microfinance has not factored fees and points paid or received on loans and advances in the application of effective interest rate. These have been recognized directly in the Statement of Profit or Loss. Loan and advances are stated at net of impairment charge and included interest receivable on loan.

3. Microfinance has assessed and measured impairment on loan and advances under rules prescribed by Nepal Rastra Bank. It is expected that impairment under NRB rules will be higher than impairment under ECL.

4. Above figures may vary upon otherwise direction made by Statutory auditor and Regulators.

5. Figures has been regrouped/rearranged/restated wherever necessary.

6. The detailed interim financial statements has been uploaded in the website www.aviyanlaghubitta.com.np

Interest Rate

1. Saving 7.5% to 8%

2. Loan and Advance 14.10 to 15%

धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४

(नियम २६ को उपनियम (१) सँग सम्बन्धित)

आ.व. २०८२/२०८३ को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

(क) वित्तीय संस्थाको चौथो त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण : अभियान लघुवित्त वित्तीय संस्था लिमिटेड (वित्तीय संस्था) को आ.व. २०८२/२०८३ को चौथो त्रैमासिक अवधिको अपरिष्कृत (Unaudited) वासलात, नाफा नोक्सान सम्बन्धी विवरण यसैसाथ प्रकाशित गरिएको छ ।

(ख) प्रमुख वित्तीय अनुपातहरू :

प्रति शेयर आम्दानी (वार्षिक) ५७.०४

मूल्य आम्दानी अनुपात (गुणा) १८.२७

प्रति शेयर नेटवर्थ १५८.७५

प्रतिशेयर कुल सम्पत्तिको मूल्य १,४८४.२५

तरलता अनुपात २६.०७

Particulars Current Year This Quarter Current Year Upto This Quarter (YTD) Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)

Interest Income	134,780,787	518,436,394	70,949,690	336,876,850
Interest expense	49,156,055	206,752,881	58,699,519	214,232,314
Net interest income	85,624,733	311,683,514	12,250,171	122,644,536
Fees and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Fees and commission expense	-	-	-	-
Net fee and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Net interest, fee and commission income	95,981,443	347,802,624	28,497,801	172,136,329
Net trading income	-	-	-	-
Other operating income	-	-	-	-
Total operating income	95,981,443	347,802,624	28,497,801	172,136,329
Impairment charge/(reversal) for loans and other losses	(10,482,619)	(19,900,340)	21,509,295	46,065,164
Net operating income	106,464,061	367,702,963	6,988,506	126,071,165
Operating expense	50,206,327	170,733,531	30,592,886	117,947,891
Personnel expenses	31,439,460	119,957,107	20,495,205	74,018,565
Other Operating expenses	18,197,541	48,604,618	1,027,183	32,125,565
Depreciation and Amortization	569,326	2,171,806	9,070,498	11,803,761
Operating Profit	56,257,734	196,969,432	(23,604,380)	8,123,274
Non-operating Income	-	-	-	-
Non-operating expense	-	-	-	-
Profit before income tax	56,257,734	196,969,432	(23,604,380)	8,123,274
Income tax expense	16,877,320	54,361,009	(4,162,517)	5,062,255
Current tax	16,877,320	54,361,009	(7,960,301)	-
Deferred Tax	-	-	3,797,784	5,062,255
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019

Condensed Statement of Comprehensive Income

For the Quarter Ended Ashadh End 2083

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	39,380,414	142,608,423	(19,441,863)	3,061,019
Basic Earnings Per Share (Annualized)	15.75	57.04	(7.78)	1.22
Diluted Earnings per Share	15.75	57.04	(7.78)	1.22

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year	Corresponding Period This Quarter Previous Year	Corresponding Period Upto This Quarter (YTD)
Ratios as Per NRB Directives
Capital Fund to RWA	-	-
Non-Performing Loan (NPL) to total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

२. व्यवस्थापकीय विश्लेषण :

(क) त्रैमासिक अवधिमा वित्तीय संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण : देशका २१ वटा जिल्लामा वित्तीय संस्थाका ६० वटा शाखा अर्न्तगत ३८,१६९ जना सदस्य तथा १९,४०२ जना ऋणी रहेका छन्। चौथो त्रैमासमा वित्तीय संस्थाको कर्जा लगानीमा विस्तार भई बमोजिम आम्दानीमा पनि वृद्धि भएको छ। बजारमा लगानी योग्य पूँजी सहज तथा न्यून व्याजदरमा उपलव्ध हुँदा कर्जा विस्तारमा सहज तथा व्याज खर्चमा समेत कमी आएको छ। विगतमा शाखा संख्या अनुसार व्यवसाय विस्तार कम भएको हर्दा उचित व्यवस्थापन तथा उपलब्ध श्रोतसाधनको सही तवरले प्रयोग तथा विपन्न वर्गका ऋणीहरूको आवश्यकता पूरा गर्दै वित्तीय संस्थाले कार्य गरेको छ।

(ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण : आगामी दिनमा वित्तीय पहुँच नपुगेका ग्रामीण क्षेत्रहरूमा अझ प्रभावकारी रुपमा सेवा तथा सुविधाको विस्तार गर्ने वित्तीय संस्थाको लक्ष्य रहेको छ। वित्तीय संस्थाले सदस्यहरूको क्षमता अभिवृद्धि, उद्यमशीलता विकास र व्यवसाय विस्तार गर्न व्यावसायिक साक्षरता कार्यक्रमहरु गर्दै आइरहेको छ। वित्तीय संस्थाले कारोबार विस्तार र गुणस्तरमा दुवै पक्षलाई साथसाथै लैजाने नीति लिएको छ। प्रभावकारी रुपमा व्यावसायिक उपलब्धि हासिल गर्न वित्तीय संस्था प्रयत्नशील रहने छ।

(ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण : लघुवित्त क्षेत्रमा परेको आर्थिक तथा सामाजिक प्रभावको कारणले गर्दा लघुवित्त कार्यक्रम प्रभावकारी ढंगले सञ्चालन गर्न वित्तीय संस्थाले थप मेहनत गर्नुपर्ने छ। सम्भावित जोखिम प्रति व्यवस्थापन सजग रहेको छ।

३. कानुनी कारबाही सम्बन्धी विवरण :

(क) यस अवधिमा वित्तीय संस्थाले कसै विरुद्ध मुद्दा दायर नगरेको, वित्तीय संस्थाको विरुद्धमा मुद्दा दायर भएको कुनै जानकारी प्राप्त भएको छैन ।

(ख) यस अवधिमा वित्तीय संस्थाको संस्थापक वा सञ्चालकले, संस्थापक वा सञ्चालक विरुद्ध प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी छैन ।

(ग) यस अवधिमा कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको कुनै जानकारी छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

(क) धितोपत्र बजारमा भुक्त्त वित्तीय संस्थाको शेयरको कारोबार खुल्ला बजारबाट निर्धारण हुने भएकोले व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन ।

(ख) नेपाल स्टक एक्सचेन्जको वेबसाइट अनुसार यस त्रैमासिक अवधिको शेयर कारोबार विवरण :

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार भएको कुल दिन कारोबार संख्या

१,२०५.५० ९७९.९० १,०४२.०० ६४ ४,९५२

५. समस्या तथा चुनौती : वित्तीय संस्थामा दक्ष कर्मचारीलाई टिकाई राख्न र बढ्दो सञ्चालन लागत, लघुवित्त संस्था प्रति फैलाएको नकारात्मक भ्रम, राजनीतिक तथा सामाजिक बढ्दो अस्थिरता आदिका कारण कार्यक्रम विस्तार तथा कर्जाको गुणस्तर वृद्धि गर्न चुनौती रहेको छ। सदस्यहरूमा सामूहिक जमानीको भावनामा ह्रासको कारण लगानी तथा असुलीमा समस्या देखिएको छ। केहि सदस्य र ऋणीहरुले समयमा बचत, कर्जाको किस्ता भुक्तानी नियमित गर्न सकिरहेका छैनन् भने लघुवित्त विरुद्धका गतिविधिले गर्दा केहि ऋणी अलमलमा परेर कर्जाको किस्ता नियमित गर्न सकेका छैनन् ।

व्यवस्थापनको रणनीति : उल्लेखित चुनौतीहरुको सामना गर्न व्यवस्थापनले कर्मचारीलाई तालिम प्रदान गर्ने, प्रभावकारी ढंगले जनशक्ति व्यवस्थापन गर्ने, प्रतिस्पर्धात्मक क्षमताको विकास गर्ने, खर्चमा मितव्ययिता अपनाउने छ । वित्तीय पहुँचबाट टाढा रहेका ग्रामीण तथा विपन्न घरपरिवारमा वित्तीय सेवा पुऱ्याउने; केन्द्र प्रमुख गोष्ठी गरेर कर्जा सदुपयोग, केन्द्र व्यवस्थापन, सामूहिक जमानी, दायित्व बारेमा सदस्यहरूलाई थप जानकारी गराउने; सेवाग्राहीलाई सिपमूलक तालिम प्रदान गर्ने, निक्षेप संकलनलाई विशेष महत्व दिने, सेवाग्राहीको हितलाई मध्यनजर गरी वित्तीय कारोबार तथा अन्य कार्यक्रम सञ्चालन गर्ने जस्ता कार्य गरेर ग्राहक सदस्यको सन्तुष्टिको स्तर वृद्धिका साथै वित्तीय संस्थाको मुनाफा सुनिश्चित गर्ने व्यवस्थापनको रणनीति रहेको छ।

६. संस्थागत सुशासन : वित्तीय संस्थाको सुशासन कायम गर्न सञ्चालक समिति, लेखापरीक्षण समिति, कर्मचारी व्यवस्थापन तथा कर्मचारी सेवासुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति लगायतका समितिहरूका साथै व्यवस्थापन तहका समितिहरू सजग रहेका छन् । प्रचलित कानुनको पालना गर्दै वित्तीय संस्थाले आन्तरिक नियन्त्रण प्रणालीलाई थप मजबुत बनाउन यथोचित कदम चालेको छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषण : आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उदघोषण गर्दछु कि, मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।

Unaudited Interim Financial Statement

Condensed Statement of Financial Position

as on Ashadh End 2083

Amout in NPR

Assets Ashadh End 2083 Ashadh End 2082

Cash and cash equivalents	48,261,605	145,574,578
Statutory Balance and due from Nepal Rastra Bank	21,105,002	19,604,847
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,597,246,687	3,347,029,155
Investment securities	-	-
Current tax assets	-	20,944,341
Investment property	-	-
Property and Equipment	34,773,727	34,936,164
Goodwill and Intangible assets	1,341,590	1,095,370
Deferred Tax Assets	2,269,382	2,269,383
Other assets	5,637,023	6,413,892
Total Assets	3,710,635,016	3,577,867,729
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	354,108,199	358,574,675
Borrowings	2,867,692,656	2,918,919,500
Current Tax Liabilities	7,888,237	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	84,070,593	46,082,551
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,313,759,685	3,323,576,726
Equity
Share Capital	250,000,000	250,000,000
Share Premium	-	-
Retained Earnings	45,230,120	(49,202,344)
Reserves	101,645,211	53,493,347
Total Equity	396,875,331	254,291,003
Total Liabilities and Equity	3,710,635,016	3,577,867,729

Statement of Distributable Profit or Loss

Particular Ashadh End 2083 Ashadh End 2082

Net Profit for the period end 32nd Ashadh 2083	142,608,423	3,061,019
Appropriations:	(32,799,937)	4,461,774
a. General Reserve	(28,521,685)	(612,204)
b. Capital redemption reserve	-	-
c. Foreign Exchange Fluctuation reserve	-	-
d. Corporate social responsibility fund	(1,426,084)	(30,610)
e. Employees training fund	-	-
f. Client protection fund	(2,852,168)	(45,915)
g. Other	-	5,150,503
Regulatory Adjustments:	(15,376,022)	20,246,586
a. Transferred to Regulatory Reserve	(15,376,022)	20,246,586
b. Transferred from Regulatory Reserve	-	-
Net Profit for the period end 32nd Ashadh 2083	94,432,464	27,769,379
Opening Retained Earning As on 1st Shrawan	(49,202,344)	(76,971,723)
Total Distributable profit or (loss) as on year end	45,230,120	(49,202,344)
Annualized Distributable Profit/Loss Per Share	18.09	(19.68)

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

4. Above figures may vary upon otherwise direction made by Statutory auditor and Regulators.

5. Figures has been regrouped/rearranged/restated wherever necessary.

6. The detailed interim financial statements has been uploaded in the website www.aviyanlaghubitta.com.np

Interest Rate

1. Saving 7.5% to 8%

2. Loan and Advance 14.10 to 15%

Schedule 14 of the Securities Registration and Issue Regulations, २०७३

(Related to Sub-rule (१) of Rule २६)

Fourth Quarter Report of F.Y. २०८२/२०८३

१. Financial Statements:

(a) Balance Sheet and Profit and Loss Statement for the Fourth Quarter: Unaudited Balance Sheet and Profit and Loss Statement of Aviyan Laghubitta Bittiya Sanstha Ltd. (Financial Institution) for the fourth quarter period of F.Y. २०८२/२०८३ has been published herewith.

(b) Key Financial Ratios:

Earnings Per Share (Annualized) ५७.०४

Price Earnings Ratio (Times) १८.२७

Net Worth Per Share १५८.७५

Total Assets Value Per Share १,४८४.२५

Liquidity Ratio २६.०७

Particulars Current Year This Quarter Current Year Upto This Quarter (YTD) Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)

Interest Income	134,780,787	518,436,394	70,949,690	336,876,850
Interest expense	49,156,055	206,752,881	58,699,519	214,232,314
Net interest income	85,624,733	311,683,514	12,250,171	122,644,536
Fees and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Fees and commission expense	-	-	-	-
Net fee and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Net interest, fee and commission income	95,981,443	347,802,624	28,497,801	172,136,329
Net trading income	-	-	-	-
Other operating income	-	-	-	-
Total operating income	95,981,443	347,802,624	28,497,801	172,136,329
Impairment charge/(reversal) for loans and other losses	(10,482,619)	(19,900,340)	21,509,295	46,065,164
Net operating income	106,464,061	367,702,963	6,988,506	126,071,165
Operating expense	50,206,327	170,733,531	30,592,886	117,947,891
Personnel expenses	31,439,460	119,957,107	20,495,205	74,018,565
Other Operating expenses	18,197,541	48,604,618	1,027,183	32,125,565
Depreciation and Amortization	569,326	2,171,806	9,070,498	11,803,761
Operating Profit	56,257,734	196,969,432	(23,604,380)	8,123,274
Non-operating Income	-	-	-	-
Non-operating expense	-	-	-	-
Profit before income tax	56,257,734	196,969,432	(23,604,380)	8,123,274
Income tax expense	16,877,320	54,361,009	(4,162,517)	5,062,255
Current tax	16,877,320	54,361,009	(7,960,301)	-
Deferred Tax	-	-	3,797,784	5,062,255
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019

Condensed Statement of Comprehensive Income

For the Quarter Ended Ashadh End 2083

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	39,380,414	142,608,423	(19,441,863)	3,061,019
Basic Earnings Per Share (Annualized)	15.75	57.04	(7.78)	1.22
Diluted Earnings per Share	15.75	57.04	(7.78)	1.22

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year	Corresponding Period This Quarter Previous Year	Corresponding Period Upto This Quarter (YTD)
Ratios as Per NRB Directives
Capital Fund to RWA	-	-
Non-Performing Loan (NPL) to total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

2. Management Analysis :

(a) Details regarding major causes of changes in balances, income, and liquidity of the financial institution during the quarterly period: The financial institution has 38,169 members and 19,402 borrowers under 60 branches in 21 districts of the country. In the fourth quarter, loan investments of the financial institution expanded, resulting in an increase in income. Availability of investable capital in the market at easy and lower interest rates facilitated loan expansion and reduced interest expenses. As business expansion was lower in the past relative to the number of branches, the financial institution operated by proper management, optimal utilization of available resources, and fulfilling the needs of deprived-sector borrowers.

(b) Management's analytical details regarding the business plan for the upcoming period: The financial institution aims to expand services and facilities more effectively in unserved rural areas. The institution conducts financial literacy programs to enhance member capacity, foster entrepreneurship, and expand business. The institution maintains a policy of pursuing business expansion and quality simultaneously. The financial institution will strive to achieve effective business achievements.

(c) Analytical details of events/situations from past experience that could materially impact the institution's balance, profit, or cash flows: Due to economic and social impacts on the microfinance sector, the financial institution needs to exert additional effort to run the microfinance program effectively. Management remains alert to potential risks.

3. Details Regarding Legal Actions :

(a) No lawsuit was filed by the financial institution during this period, and no information has been received regarding any lawsuit filed against the financial institution.

(b) No information has been received regarding any lawsuit filed by or against the promoter or director of the financial institution regarding violation of prevailing rules or criminal offenses during this period.

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

4. Analysis Regarding Share Transactions of the Institution :

(a) As share transactions of the listed financial institution in the securities market are determined by the open market, management has no comment in this regard.

(b) Share transaction details for this quarterly period according to the Nepal Stock Exchange website:

Maximum Price Minimum Price Closing Price Total Days Traded Transaction Count

१,२०५.५० ९७९.९० १,०४२.०० ६४ ४,९५२

5. Problems and Challenges : Retaining skilled employees in the financial institution, rising operating costs, negative misconceptions spread against microfinance institutions, and increasing political and social instability present challenges to program expansion and loan quality enhancement. A decline in the spirit of group guarantee among members has caused issues in investment and recovery. Some members and borrowers are unable to regularize savings and loan installment payments on time, while activities against microfinance have left some borrowers confused, preventing regular installment payments.

Management's Strategy : To face the mentioned challenges, management's strategy is to provide training to employees, manage human resources effectively, develop competitive capability, and practice cost austerity. Providing financial services to rural and deprived households far from financial access; conducting center chief workshops to educate members further on loan utilization, center management, group guarantees, and liabilities; providing skill-based training to clients, giving special priority to deposit collection, and conducting financial operations and other programs keeping client interests in mind to enhance customer-member satisfaction levels while ensuring profitability of the financial institution.

6. Corporate Governance : To maintain corporate governance of the financial institution, the Board of Directors, Audit Committee, Employee Management and Benefits Committee, Risk Management Committee, Anti-Money Laundering Monitoring Committee, as well as management-level committees remain vigilant. Complying with prevailing laws, the financial institution has taken appropriate steps to further strengthen internal control systems.

7. Declaration by the Chief Executive Officer Regarding Truth and Correctness : I personally assume responsibility for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge, 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.

5 Aug, 2026

आधिकारिक सूचनाFinancial Analysis6 Aug, 2026

अभियान लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणAviyan Laghubitta: Q4 Unaudited Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 6, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 5 मिनेट

Unaudited Interim Financial Statement

Condensed Statement of Financial Position

as on Ashadh End 2083

Amout in NPR

Assets Ashadh End 2083 Ashadh End 2082

Cash and cash equivalents	48,261,605	145,574,578
Statutory Balance and due from Nepal Rastra Bank	21,105,002	19,604,847
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,597,246,687	3,347,029,155
Investment securities	-	-
Current tax assets	-	20,944,341
Investment property	-	-
Property and Equipment	34,773,727	34,936,164
Goodwill and Intangible assets	1,341,590	1,095,370
Deferred Tax Assets	2,269,382	2,269,383
Other assets	5,637,023	6,413,892
Total Assets	3,710,635,016	3,577,867,729
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	354,108,199	358,574,675
Borrowings	2,867,692,656	2,918,919,500
Current Tax Liabilities	7,888,237	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	84,070,593	46,082,551
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,313,759,685	3,323,576,726
Equity
Share Capital	250,000,000	250,000,000
Share Premium	-	-
Retained Earnings	45,230,120	(49,202,344)
Reserves	101,645,211	53,493,347
Total Equity	396,875,331	254,291,003
Total Liabilities and Equity	3,710,635,016	3,577,867,729

Statement of Distributable Profit or Loss

Particular Ashadh End 2083 Ashadh End 2082

Net Profit for the period end 32nd Ashadh 2083	142,608,423	3,061,019
Appropriations:	(32,799,937)	4,461,774
a. General Reserve	(28,521,685)	(612,204)
b. Capital redemption reserve	-	-
c. Foreign Exchange Fluctuation reserve	-	-
d. Corporate social responsibility fund	(1,426,084)	(30,610)
e. Employees training fund	-	-
f. Client protection fund	(2,852,168)	(45,915)
g. Other	-	5,150,503
Regulatory Adjustments:	(15,376,022)	20,246,586
a. Transferred to Regulatory Reserve	(15,376,022)	20,246,586
b. Transferred from Regulatory Reserve	-	-
Net Profit for the period end 32nd Ashadh 2083	94,432,464	27,769,379
Opening Retained Earning As on 1st Shrawan	(49,202,344)	(76,971,723)
Total Distributable profit or (loss) as on year end	45,230,120	(49,202,344)
Annualized Distributable Profit/Loss Per Share	18.09	(19.68)

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

4. Above figures may vary upon otherwise direction made by Statutory auditor and Regulators.

5. Figures has been regrouped/rearranged/restated wherever necessary.

6. The detailed interim financial statements has been uploaded in the website www.aviyanlaghubitta.com.np

Interest Rate

1. Saving 7.5% to 8%

2. Loan and Advance 14.10 to 15%

धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४

(नियम २६ को उपनियम (१) सँग सम्बन्धित)

आ.व. २०८२/२०८३ को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

(ख) प्रमुख वित्तीय अनुपातहरू :

प्रति शेयर आम्दानी (वार्षिक) ५७.०४

मूल्य आम्दानी अनुपात (गुणा) १८.२७

प्रति शेयर नेटवर्थ १५८.७५

प्रतिशेयर कुल सम्पत्तिको मूल्य १,४८४.२५

तरलता अनुपात २६.०७

Particulars Current Year This Quarter Current Year Upto This Quarter (YTD) Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)

Interest Income	134,780,787	518,436,394	70,949,690	336,876,850
Interest expense	49,156,055	206,752,881	58,699,519	214,232,314
Net interest income	85,624,733	311,683,514	12,250,171	122,644,536
Fees and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Fees and commission expense	-	-	-	-
Net fee and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Net interest, fee and commission income	95,981,443	347,802,624	28,497,801	172,136,329
Net trading income	-	-	-	-
Other operating income	-	-	-	-
Total operating income	95,981,443	347,802,624	28,497,801	172,136,329
Impairment charge/(reversal) for loans and other losses	(10,482,619)	(19,900,340)	21,509,295	46,065,164
Net operating income	106,464,061	367,702,963	6,988,506	126,071,165
Operating expense	50,206,327	170,733,531	30,592,886	117,947,891
Personnel expenses	31,439,460	119,957,107	20,495,205	74,018,565
Other Operating expenses	18,197,541	48,604,618	1,027,183	32,125,565
Depreciation and Amortization	569,326	2,171,806	9,070,498	11,803,761
Operating Profit	56,257,734	196,969,432	(23,604,380)	8,123,274
Non-operating Income	-	-	-	-
Non-operating expense	-	-	-	-
Profit before income tax	56,257,734	196,969,432	(23,604,380)	8,123,274
Income tax expense	16,877,320	54,361,009	(4,162,517)	5,062,255
Current tax	16,877,320	54,361,009	(7,960,301)	-
Deferred Tax	-	-	3,797,784	5,062,255
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019

Condensed Statement of Comprehensive Income

For the Quarter Ended Ashadh End 2083

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	39,380,414	142,608,423	(19,441,863)	3,061,019
Basic Earnings Per Share (Annualized)	15.75	57.04	(7.78)	1.22
Diluted Earnings per Share	15.75	57.04	(7.78)	1.22

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year	Corresponding Period This Quarter Previous Year	Corresponding Period Upto This Quarter (YTD)
Ratios as Per NRB Directives
Capital Fund to RWA	-	-
Non-Performing Loan (NPL) to total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

२. व्यवस्थापकीय विश्लेषण :

३. कानुनी कारबाही सम्बन्धी विवरण :

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

१,२०५.५० ९७९.९० १,०४२.०० ६४ ४,९५२

५. समस्या तथा चुनौती : वित्तीय संस्थामा दक्ष कर्मचारीलाई टिकाई राख्न र बढ्दो सञ्चालन लागत, लघुवित्त संस्था प्रति फैलाएको नकारात्मक भ्रम, राजनीतिक तथा सामाजिक बढ्दो अस्थिरता आदिका कारण कार्यक्रम विस्तार तथा कर्जाको गुणस्तर वृद्धि गर्न चुनौती रहेको छ। सदस्यहरूमा सामूहिक जमानीको भावनामा ह्रासको कारण लगानी तथा असुलीमा समस्या देखिएको छ। केहि सदस्य र ऋणीहरुले समयमा बचत, कर्जाको किस्ता भुक्तानी नियमित गर्न सकिरहेका छैनन् भने लघुवित्त विरुद्धका गतिविधिले गर्दा केहि ऋणी अलमलमा परेर कर्जाको किस्ता नियमित गर्न सकेका छैनन् ।

६. संस्थागत सुशासन : वित्तीय संस्थाको सुशासन कायम गर्न सञ्चालक समिति, लेखापरीक्षण समिति, कर्मचारी व्यवस्थापन तथा कर्मचारी सेवासुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति लगायतका समितिहरूका साथै व्यवस्थापन तहका समितिहरू सजग रहेका छन् । प्रचलित कानुनको पालना गर्दै वित्तीय संस्थाले आन्तरिक नियन्त्रण प्रणालीलाई थप मजबुत बनाउन यथोचित कदम चालेको छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषण : आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै म यो उदघोषण गर्दछु कि, मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।

Unaudited Interim Financial Statement

Condensed Statement of Financial Position

as on Ashadh End 2083

Amout in NPR

Assets Ashadh End 2083 Ashadh End 2082

Cash and cash equivalents	48,261,605	145,574,578
Statutory Balance and due from Nepal Rastra Bank	21,105,002	19,604,847
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,597,246,687	3,347,029,155
Investment securities	-	-
Current tax assets	-	20,944,341
Investment property	-	-
Property and Equipment	34,773,727	34,936,164
Goodwill and Intangible assets	1,341,590	1,095,370
Deferred Tax Assets	2,269,382	2,269,383
Other assets	5,637,023	6,413,892
Total Assets	3,710,635,016	3,577,867,729
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	354,108,199	358,574,675
Borrowings	2,867,692,656	2,918,919,500
Current Tax Liabilities	7,888,237	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	84,070,593	46,082,551
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,313,759,685	3,323,576,726
Equity
Share Capital	250,000,000	250,000,000
Share Premium	-	-
Retained Earnings	45,230,120	(49,202,344)
Reserves	101,645,211	53,493,347
Total Equity	396,875,331	254,291,003
Total Liabilities and Equity	3,710,635,016	3,577,867,729

Statement of Distributable Profit or Loss

Particular Ashadh End 2083 Ashadh End 2082

Net Profit for the period end 32nd Ashadh 2083	142,608,423	3,061,019
Appropriations:	(32,799,937)	4,461,774
a. General Reserve	(28,521,685)	(612,204)
b. Capital redemption reserve	-	-
c. Foreign Exchange Fluctuation reserve	-	-
d. Corporate social responsibility fund	(1,426,084)	(30,610)
e. Employees training fund	-	-
f. Client protection fund	(2,852,168)	(45,915)
g. Other	-	5,150,503
Regulatory Adjustments:	(15,376,022)	20,246,586
a. Transferred to Regulatory Reserve	(15,376,022)	20,246,586
b. Transferred from Regulatory Reserve	-	-
Net Profit for the period end 32nd Ashadh 2083	94,432,464	27,769,379
Opening Retained Earning As on 1st Shrawan	(49,202,344)	(76,971,723)
Total Distributable profit or (loss) as on year end	45,230,120	(49,202,344)
Annualized Distributable Profit/Loss Per Share	18.09	(19.68)

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

4. Above figures may vary upon otherwise direction made by Statutory auditor and Regulators.

5. Figures has been regrouped/rearranged/restated wherever necessary.

6. The detailed interim financial statements has been uploaded in the website www.aviyanlaghubitta.com.np

Interest Rate

1. Saving 7.5% to 8%

2. Loan and Advance 14.10 to 15%

Schedule 14 of the Securities Registration and Issue Regulations, २०७३

(Related to Sub-rule (१) of Rule २६)

Fourth Quarter Report of F.Y. २०८२/२०८३

१. Financial Statements:

(b) Key Financial Ratios:

Earnings Per Share (Annualized) ५७.०४

Price Earnings Ratio (Times) १८.२७

Net Worth Per Share १५८.७५

Total Assets Value Per Share १,४८४.२५

Liquidity Ratio २६.०७

Particulars Current Year This Quarter Current Year Upto This Quarter (YTD) Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)

Interest Income	134,780,787	518,436,394	70,949,690	336,876,850
Interest expense	49,156,055	206,752,881	58,699,519	214,232,314
Net interest income	85,624,733	311,683,514	12,250,171	122,644,536
Fees and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Fees and commission expense	-	-	-	-
Net fee and commission income	10,356,710	36,119,110	16,247,630	49,491,793
Net interest, fee and commission income	95,981,443	347,802,624	28,497,801	172,136,329
Net trading income	-	-	-	-
Other operating income	-	-	-	-
Total operating income	95,981,443	347,802,624	28,497,801	172,136,329
Impairment charge/(reversal) for loans and other losses	(10,482,619)	(19,900,340)	21,509,295	46,065,164
Net operating income	106,464,061	367,702,963	6,988,506	126,071,165
Operating expense	50,206,327	170,733,531	30,592,886	117,947,891
Personnel expenses	31,439,460	119,957,107	20,495,205	74,018,565
Other Operating expenses	18,197,541	48,604,618	1,027,183	32,125,565
Depreciation and Amortization	569,326	2,171,806	9,070,498	11,803,761
Operating Profit	56,257,734	196,969,432	(23,604,380)	8,123,274
Non-operating Income	-	-	-	-
Non-operating expense	-	-	-	-
Profit before income tax	56,257,734	196,969,432	(23,604,380)	8,123,274
Income tax expense	16,877,320	54,361,009	(4,162,517)	5,062,255
Current tax	16,877,320	54,361,009	(7,960,301)	-
Deferred Tax	-	-	3,797,784	5,062,255
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019

Condensed Statement of Comprehensive Income

For the Quarter Ended Ashadh End 2083

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding Period This Quarter Previous Year Corresponding Period Upto This Quarter (YTD)
Profit for the period	39,380,414	142,608,423	(19,441,863)	3,061,019
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	39,380,414	142,608,423	(19,441,863)	3,061,019
Basic Earnings Per Share (Annualized)	15.75	57.04	(7.78)	1.22
Diluted Earnings per Share	15.75	57.04	(7.78)	1.22

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year	Corresponding Period This Quarter Previous Year	Corresponding Period Upto This Quarter (YTD)
Ratios as Per NRB Directives
Capital Fund to RWA	-	-
Non-Performing Loan (NPL) to total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

2. Management Analysis :

3. Details Regarding Legal Actions :

(a) No lawsuit was filed by the financial institution during this period, and no information has been received regarding any lawsuit filed against the financial institution.

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

4. Analysis Regarding Share Transactions of the Institution :

(a) As share transactions of the listed financial institution in the securities market are determined by the open market, management has no comment in this regard.

(b) Share transaction details for this quarterly period according to the Nepal Stock Exchange website:

Maximum Price Minimum Price Closing Price Total Days Traded Transaction Count

१,२०५.५० ९७९.९० १,०४२.०० ६४ ४,९५२

5. Problems and Challenges : Retaining skilled employees in the financial institution, rising operating costs, negative misconceptions spread against microfinance institutions, and increasing political and social instability present challenges to program expansion and loan quality enhancement. A decline in the spirit of group guarantee among members has caused issues in investment and recovery. Some members and borrowers are unable to regularize savings and loan installment payments on time, while activities against microfinance have left some borrowers confused, preventing regular installment payments.

6. Corporate Governance : To maintain corporate governance of the financial institution, the Board of Directors, Audit Committee, Employee Management and Benefits Committee, Risk Management Committee, Anti-Money Laundering Monitoring Committee, as well as management-level committees remain vigilant. Complying with prevailing laws, the financial institution has taken appropriate steps to further strengthen internal control systems.

7. Declaration by the Chief Executive Officer Regarding Truth and Correctness : I personally assume responsibility for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge, 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.