आधिकारिक सूचनाFinancial Analysis3 Aug, 2026

हिमालयन लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणHimalayan Laghubitta Fourth Quarter Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 3, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 9 मिनेट

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter Ended 2080/81

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending

Assets

Cash and Cash Equivalents	1,037,414,608	638,587,437
Statutory Balances and due from Nepal Rastra Bank	26,000,000	24,000,000
Placement with Bank and Financial Institutions	15,602,719	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	4,962,718,639	4,895,696,504
Investment Securities	1,200,000	1,200,000
Current Tax Assets	9,739,374	24,961,804
Investment Property	-	-
Property and Equipment	36,327,478	45,715,137
Goodwill and Intangible Assets	457,405	58,930
Deferred Tax Assets	15,105,384	15,105,384
Other Assets	42,417,100	24,817,888
Total Assets	6,146,982,707	5,670,143,083

Liabilities

Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	1,272,164,229	1,104,750,903
Borrowings	4,008,545,142	3,828,103,650
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	233,463,299	209,280,637
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	5,514,172,670	5,142,135,189

Equity

Share Capital	341,086,036	319,818,130
Share Premium	45,543,048	45,543,048
Retained Earnings	92,521,017	38,651,242
Reserves	153,659,936	123,995,475
Total Equity	632,810,037	528,007,894
Total Liabilities and Equity	6,146,982,707	5,670,143,083

Condensed Statement of Profit or Loss

For the Fourth Quarter Ended Asar 2080

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter

Net profit/(loss)

Appropriation

a. General Reserve

b. Exchange

c. Capital Reserve

d. Corporate

e. Employee

f. Other (Client

Profit/(loss) before

Regulatory Adjustment

a. Interest receivable

b. Short loan loss

c. Short provision

d. Short loan loss

e. Deferred tax asset

f. Goodwill recognition

g. Bargain purchase

h. Actuarial loss

i. Other

Net Profit/(Loss)

Opening Retained

Adjustments

Distribution

Bonus Share issued

Cash Dividend Paid

Total Distributable

Annualized Distributable

Note:

The Financial
Figures presented
Loans and Advances
Actuarial Valuation
Figures are regrouped

Loan and Advances

Interest Rate on

Average Base Rate

Note: The detailed

धितोपत्र सम्बन्धी

१. वित्तीय विवरण

(क) त्रैमासिक अवधिको

नेपाल वित्तीय प्रतिवेदन

संस्थाको वेबसाइट

(ख) यस हिमालयन

संस्थापक शेयर

रहेको छ ।

सम्बन्धित

हिमालयन बैंक

हिमालयन क्यापिटल

(ग) प्रमुख वित्तीय अनुपात

Central Office

Chabahil, Kathmandu, Nepal

Phone: 977-1-4598333, 4598334

E-mail: [email protected]

Website: www.himalayanlaghubitta.com

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Amount (NPR)

...) as per Statement of Profit or Loss 106,610,032

eserve 21,322,006

Fluctuation Fund -

deemption Reserve -

Social Responsibility Fund 1,066,100

Training Fund -

nt Protection Fund) 2,132,201

fore regulatory adjustment 82,089,724

ustments

able (-)/previous accrued interest received (+) (5,832,680)

s provision in accounts (-)/reversal (+) -

n for possible losses on investment (-)/reversal (+) -

s provision on Non Banking Assets (-)/resersal (+) -

ssets recognised (-)/ reversal (+) -

nised (-)/ impairment of Goodwill (+) -

ase gain recognised (-)/resersal (+) -

ecognised (-)/reversal (+) -

s) for the Qtr. end available for Distribution 76,257,045

ed Earning As on Shrawan 1, 2082 38,651,242

ued (21,267,906)

Paid (1,119,363)

ble Profit/(Loss) as on Qtr. end 92,521,017

ibutable Profit/(Loss) per share 27.13

Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS).

nted above may vary with the audited figures if instructed by regulators/statutory auditor.

vances are presented net of impairment charges.

ation will be done on an annual basis for Employee Benefits.

grouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

ce : 1. Fixed Interest Rate : 13.88 %, 2. Adjustable Interest Rate : (Average Base Rate + 1.95 Premium) %

Deposits : 7.5 % to 8.91%

te : 11.93% (Effective for 1st Quarter 2083/84)

d interim financial report has been published in the website (https://www.himalayanlaghubitta.com)

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को अनुसूची १४ (नियम २६ को उपनियम (१) सँग सम्बन्धित)

आर्थिक वर्ष २०८१/८२ को चौथो त्रैमासिक अवधिको विवरण

१. :

को वासलात, नाफा नोक्सान सम्बन्धी विवरण :

प्रतिवेदनमान (NFRS) अनुरूप यस त्रैमासिक अवधिको अपरिष्कृत वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ। जसलाई

इट : www.himalayanlaghubitta.com मा पनि राखिएको छ।

लघुवित्त वित्तीय संस्था लिमिटेड (हिमालयन बैंक लिमिटेडको सहायक कम्पनी) मा श्री हिमालयन बैंक लिमिटेडको ५१ प्रतिशत

र सर्वसाधारणको ४९ प्रतिशत सेयर स्वामित्व रहेको छ। यस वित्तीय संस्थासँग सम्बन्धित पक्षसँगको कारोबार निम्न बमोजिम

सम्बन्धित पक्ष बैंक मौजदात तिर्न बाँकी सापटी सापटीमा यस आ.व.मा भुक्तानी गरिएको ब्याज खर्च सेयर रजिस्ट्रार सेवा खर्च

लिमिटेड रु. ५०,९५,८३,८५१/१५ रु. २,४८,६४,२५,२७१/९७ रु. ९,३१,४४,०३७/६७ -

पिटल लिमिटेड - - - १,५०,०००/-

नुपातहरू :

आम्दानी अनुपात मूल्य आम्दानी अनुपात प्रति सेयर कुल सम्पत्तिको तरलता

Interest Income	188,659,296	711,423,944	202,170,752	673,383,079
Interest Expenses	65,162,945	269,232,924	75,984,644	302,488,850
Net Interest Income	123,496,351	442,191,020	126,186,108	370,894,229
Fees and Commission Income	16,199,859	48,933,350	9,925,120	53,973,204
Fees and Commission Expense	953,948	1,068,441	119,238	958,693
Net Fee and Commission Income	15,245,911	47,864,909	9,805,882	53,014,511
Net Interest, Fees and Commission Income	138,742,262	490,055,930	135,991,990	423,908,741
Net Trading Income	-	-	-	-
Other Operating Income	2,189,843	4,990,973	(1,752,278)	-
Total Operating Income	140,932,105	495,046,903	134,239,713	423,908,741
Impairment charge/(reversal) for loan and other losses	27,029,655	60,772,238	31,406,018	38,228,954
Net operating income	113,902,449	434,274,665	102,833,694	385,679,787

Operating Expense

Personnel Expenses	52,849,050	197,256,391	51,550,444	197,715,104
Other Operating Expense	19,019,230	67,154,543	17,846,004	64,436,452
Depreciation and Amortisation	5,525,785	17,667,178	4,447,724	18,122,188
Operating Profit /(Loss)	36,508,384	152,196,554	28,989,522	105,406,043
Non-Operating Income	-	103,492	-	-
Non-Operating Expense	-	-	37,808	37,808
Profit/(Loss) before Income Tax	36,508,384	152,300,045	28,951,714	105,368,235

Income Tax Expense

Current Tax	10,952,515	45,690,014	13,699,942	36,624,898
Deferred Tax	-	-	(2,719,106)	(2,719,106)
Profit/(Loss) for the Period	25,555,869	106,610,032	17,970,878	71,462,442

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/(Loss) for the Period	25,555,869	106,610,032	38,281,727	71,462,442
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	25,555,869	106,610,032	38,281,727	71,462,442

Earnings per share

Basic earnings per share	-	31.26	-	22.34
Annualized Basic Earnings per share	-	31.26	-	22.34
Diluted earnings per share	-	31.26	-	22.34

Ratios as per NRB Directive

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	-	-

२. व्यवस्थापकीय विश्लेषण:

(क) त्रैमासिक अवधिमा शेयर, कर्जा तथा बचतको अवस्था:

केही वर्षदेखि विश्वभरि तथा नेपालमा पनि देखापरेको मन्दी, लघुवित्त विरोधी आन्दोलनको असरका कारण अपेक्षित रूपमा व्यवसाय विस्तार हुन नसकिरहेको छ । बजारमा आर्थिक गतिविधि सुस्त रहँदा तरलता वृद्धि भएको देखिएको छ । वित्तीय संस्थाले आफ्नो लगानी, कर्जा जोखिम आदिको विश्लेषण गर्दै तरलता व्यवस्थापन गरेको छ ।

(ख) आगामी अवधिको व्यावसायिक योजना:

राष्ट्रियस्तरको संस्था भएकोले मुलुकभरि आफ्नो शाखा सञ्जाल विस्तार गर्दै आईरहेको र आगामी दिनमा पनि आवश्यकता अनुसार विस्तार गर्दै लैजाने लक्ष्य राखिएको छ । सोको लागि संस्थाले सोही अनुसारका कार्यक्रमलाई निरन्तरता दिनेछ ।

(ग) विगतको अनुभवबाट वित्तीय संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा पर्नसक्ने असर सम्बन्धी विश्लेषणात्मक विवरण:

लघुवित्त विरुद्ध सञ्चालित अनर्गल प्रचारवाजीका कारण भाखा नाघेको कर्जा र लागत बढ्ने, असुलीमा कठिनाई भई नाफा र नगद प्रवाहमा प्रभाव पर्ने अवस्था आउन सक्नेछ ।

३. कानूनी कारबाही सम्बन्धी विवरण:

(क) यस त्रैमासिक अवधिमा संस्थाको तर्फबाट कसैलाई मुद्दा दायर नगरिएको वा संस्थाको नाममा जिल्ला वा सोभन्दा माथिल्लो अदालतमा कुनै मुद्दा दायर नभएको । यस संस्था विरुद्ध कुनै मुद्दा दायर भएको छैन ।

(ख) यस वित्तीय संस्थाका सञ्चालक तथा पदाधिकारी विरुद्ध प्रचलित कानूनको उल्लंघन वा अपराध सम्बन्धी कुनै मुद्दा दायरा भएको जानकारीमा आएको छैन ।

(ग) कुनै संस्थापक/सञ्चालक विरुद्ध वित्तीय अपराध सम्बन्धी कुनै मुद्दा दायर भएको छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विवरण:

(क) नेपाल सरकार, नेपाल राष्ट्र बैंक तथा नियमनकारी निकायको नीति निर्देशिका अनुसार सन्तोषजनक रहेको छ ।

(ख) नेपाल स्टक एक्सचेञ्ज लि. मा सूचीकृत भई कारोबार भएकोले बजारको नियम अनुसारले भएको शेयरको अधिकतम, न्यूनतम मूल्य र कारोबार संख्या:

५. समस्या तथा चुनौती:

(क) लघुवित्त विरुद्ध रहेका विभिन्न भ्रामक तथा अनर्गल गतिविधि तथा प्रचारवाजीको कारणले वित्तीय क्षेत्रमा असहज परिस्थिति सिर्जना भई असुलीमा समस्या रहेकोले यसलाई चुनौतीको रुपमा लिईएको छ।

(ख) बढ्दो प्रतिस्पर्धा तथा क्षमतावान जनशक्तिको अडान ।

(ग) दुर्गम स्थानहरूमा शाखा कार्यालय खोली सेवादिनुपर्ने परिस्थिति ।

(घ) अप्रत्याशित रुपमा उत्पन्न हुनसक्ने विषम परिस्थिति ।

६. संस्थागत सुशासन:

यस वित्तीय संस्थाको संस्थागत सुशासन अभिवृद्धि गर्नका लागि सदैव प्रतिबद्ध रहँदै आइरहेको छ र सोही अनुसार रहेको छ । नेपाल राष्ट्र बैंकबाट प्राप्त निर्देशनहरू, लेखापरीक्षण समितिबाट प्राप्त सुझावहरू, आन्तरिक नियन्त्रण प्रणाली तथा राष्ट्र बैंकको निर्देशनहरूको परिपालना गरिएको छ । ग्राहक वर्ग, शेयरधनीहरू, नियामक निकायबाट प्राप्त सल्लाह, सुझाव तथा वित्तीय स्वार्थ बाझिन सक्ने स्थिति उत्पन्न हुन दिइएको छैन । संस्थाको समग्र कारोबार व्यवस्थापन सञ्चालक समितिको मार्गदर्शन अनुसार नियमन निकायका निर्देशनहरूको पूर्ण रूपमा पालना गर्दै संस्थागत सुशासन कायम गर्न संस्था प्रतिबद्ध रहेको छ ।

७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/प्रमुख कार्यकारी अधिकृतको घोषणा:

आजका मितिसम्म यस विवरणमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण रहेको तथा कुनै तथ्य लुकाइएको छैन भनी म यो उद्घोष गर्दछु।

(वार्षिकीकरण) (P/E Ratio) प्रति शेयर नेटवर्थ कुल शेयर कारोबार मूल्य अनुपात

३१/२६ २७/८१ १६२/५२ १८०२/१८ २०/४३

प्रबन्धकीय विश्लेषण :

- संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भए सोको प्रमुख कारण सम्बन्धी विवरण :

वित्तीय क्षेत्रमा फैलिएको नकारात्मक तथा भ्रामक सन्देशको कारणले लघुवित्त क्षेत्रमा परेको असर कायमै रहिरहेको तथा जेन-जी असरको कारण कर्जा असुली दरमा प्रभाव परेता पनि सदस्य संख्या, सदस्यहरुबाट प्राप्त हुने बचत तथा कर्जा लगानी सकारात्मक रुपमा लगानी योग्य पूँजीको सहज उपलब्धताले गर्दा कोष लागतमा कमी भई संस्थाको आम्दानीमा सकारात्मक परिवर्तन व्यवस्थापनबाट लघुवित्त क्षेत्रमा देखिएको बाह्य जोखिम, कर्जा जोखिम तथा तरलता जोखिमहरुलाई उच्च प्राथमिकताका साथ वित्तीय कारोवारहरु संचालन गरिएको छ। आगामी दिनमा वित्तीय क्षेत्रमा देखिएको बाह्य समस्यामा क्रमश सुधार भई संस्थाको नी र तरलता सन्तोषजनक रहने व्यवस्थापनको अनुमान रहेको छ।

- संस्थाको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :

कार्यक्षेत्रको इजाजतपत्रप्राप्त यस वित्तीय संस्थाले गुणात्मक वृद्धिलाई आफ्नो प्रमुख लक्ष्यका रुपमा अगाडि सारेको छ। संस्थाले ७५ शाखा कार्यालयहरु मार्फत ८३,०४७ विपन्न घरपरिवारका ग्राहक सदस्यहरुलाई गुणस्तरीय वित्तीय सेवा प्रदान छ। लघुवित्तीय बजारको वर्तमान अवस्थालाई मध्यनजर गर्दै सेवाको पहुँच कम भएका स्थानहरुमा आफ्नो कार्यक्रम विस्तार यका साथ कार्य भइरहेको छ। संस्थाले नविनतम् प्रविधिहरुको प्रयोग गरी छिटो छरितो र विश्वासिलो एवं दिगो सेवा प्रदान गर्दै निरन्तरता दिईरहेको छ।

- संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विवरण :

को आन्दोलन, लघुवित्त संस्थाहरुमा देखिएको कर्जाको दोहोरोपना, अस्वस्थ प्रतिस्पर्धा, बजारमा तरलताको अभावको कारण आर्थिक वर्ष २०८२/८३ देखि आधार दर अनुसार कर्जाको ब्याजदर गणना गर्नुपर्ने व्यवस्थाले गर्दा कर्जाको ब्याजदरमा घटी/बढी कारणले गर्दा संस्थाको आम्दानीमा प्रत्यक्ष असर पर्नेछ। भविष्यमा यस्ता किसिमका नकारात्मक असर पार्न सक्ने घटना वा नदिन आवश्यक नीति नियम, कार्यविधिहरुको तर्जमा गरी अगाडि बढ्ने नीति यस संस्थाले लिएको छ।

- कानूनी सम्बन्धी विवरण :

अवधिमा संस्थाले मोरङ जिल्लामा रहेको टाँडी शाखामा कर्मचारीले गरेको रकम अपचलनको आधारमा सम्बन्धित कर्मचारीको प्रहरी कार्यालय मोरङमा आवश्यक कानुनी प्रक्रिया अगाडी बढाउनको लागि बैंकिङ कसूरको जाहेरी दरखास्त दर्ता गरिएको छ। ढ कुनै मुद्दा दायर भएको छैन।

स्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालक विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।

वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।

- संस्थाको सेयर कारोबार सम्बन्धी विश्लेषण :

नेपाल राष्ट्र बैंकको नीति तथा अन्य कारणहरुको असर स्वरुप मूल्यमा उतार चढाव आएता पनि हालसम्मको कारोबार रहेको छ।

स्टक एक्सचेन्ज लिमिटेडको वेबसाइट: www.nepalstock.com अनुसार त्रैमासिक अवधिमा यस संस्थाको सेयरको कारोबार निम्न अनुसार रहेको देखिन्छ।

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या

रु. ९४३/- रु. ८३० रु. ८६९/४० ६४ १२१२

- चुनौती :

संघर्ष समितिमा आवद्ध केही व्यक्तिहरुले केन्द्र बैठक संचालनमा अवरोध गर्ने, ऋणीहरुलाई कर्जाको किस्ता नतिर्नु भन्ने गलत कारण निष्कृय ऋणीका साथै राम्रो व्यवसाय गरेर बसेका ग्राहकसमेतले किस्ता तिर्न अटेर गरेको कारण कर्जा असुलीदरमा

लघुवित्त व्यवसायको निरन्तरतालाई कायम राख्न चुनौती थपिएको छ।

, दक्ष जनशक्तिको अभाव, सञ्चालन खर्चमा हुनसक्ने वृद्धि तथा नीतिगत परिवर्तनबाट सृजना हुनसक्ने चुनौती छ।

मा कार्यक्रम विस्तार गर्न आवश्यक रहने पूर्वाधार तथा सूचना प्रविधि आदिको अभाव छ।

मा आईपर्ने प्राकृतिक तथा अन्य विपत्तिबाट सृजना हुने परिस्थितिबाट हुनसक्ने चुनौती छ।

- सुशासन :

थाले विद्यमान ऐन कानून तथा नीतिनियम र नियमनकारी निकायहरुबाट प्राप्त निर्देशनहरु पालना गर्दै संस्थागत सुशासनका तबद्ध रहेको छ। साथै, वित्तीय संस्थाका सेयरधनीहरु प्रति वित्तीय संस्थाको सञ्चालक समिति पूर्णरुपमा जवाफदेही र उत्तरदायी ल राष्ट्र बैंकको नीति नियमअनुसार संस्था सञ्चालनमा रहि आन्तरिक प्रणालीलाई व्यवस्थित गर्न नियमित रुपमा आन्तरिक राई लेखापरीक्षकले दिएको सुझावबमोजिम कार्यान्वयन गर्दै आएको छ। लगानीमा सम्भावित हानी नोक्सानी वापतको गरि कर्जाको संरक्षण, बीमा तथा सदस्यहरुलाई अप्ठ्यारो परेको बेला सहयोग पुऱ्याउने उद्देश्यले ग्राहक संरक्षण कोषको व्यवस्था ाहक सदस्यसँग भएको आर्थिक कारोबार SMS Alert तथा मोबाइल पासबुक मार्फत समेत जानकारी गराउने गरिएको छ।

थाको सञ्चालक समितिले आन्तरिक नियन्त्रण प्रणाली प्रभावकारी बनाउन विभिन्न समितिहरु गठन गरी कार्य संचालन गर्दै न्तरिक लेखापरीक्षक, बाह्य लेखापरीक्षक तथा नेपाल राष्ट्र बैंकबाट समय-समयमा हुने निरीक्षणबाट प्राप्त सुझावहरुको पूर्ण थागत सुशासनलाई सुदृढ बनाउन सञ्चालक समिति कटिबद्ध रहेअनुसार कारोबारलाई व्यवस्थित गर्न आन्तरिक नीति, नियम तर्जमा गरी लागू गरिएको छ।

- सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

म्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै, गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन्। लगानीकर्ताहरुलाई सुसूचित निर्णय कुनै विवरण वा सूचना तथा जानकारी लुकाइएको छैन।

Reg. No. "Gha"/24/068/069 PAN 305039624

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter Ended 2080/81

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending

Assets

Cash and Cash Equivalents	1,037,414,608	638,587,437
Statutory Balances and due from Nepal Rastra Bank	26,000,000	24,000,000
Placement with Bank and Financial Institutions	15,602,719	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	4,962,718,639	4,895,696,504
Investment Securities	1,200,000	1,200,000
Current Tax Assets	9,739,374	24,961,804
Investment Property	-	-
Property and Equipment	36,327,478	45,715,137
Goodwill and Intangible Assets	457,405	58,930
Deferred Tax Assets	15,105,384	15,105,384
Other Assets	42,417,100	24,817,888
Total Assets	6,146,982,707	5,670,143,083

Liabilities

Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	1,272,164,229	1,104,750,903
Borrowings	4,008,545,142	3,828,103,650
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	233,463,299	209,280,637
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	5,514,172,670	5,142,135,189

Equity

Share Capital	341,086,036	319,818,130
Share Premium	45,543,048	45,543,048
Retained Earnings	92,521,017	38,651,242
Reserves	153,659,936	123,995,475
Total Equity	632,810,037	528,007,894
Total Liabilities and Equity	6,146,982,707	5,670,143,083

Condensed Statement of Profit or Loss

For the Fourth Quarter Ended Asar 2080

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter

Net profit/(loss)

Appropriation

a. General Reserve

b. Exchange

c. Capital Reserve

d. Corporate

e. Employee

f. Other (Client

Profit/(loss) before

Regulatory Adjustment

a. Interest receivable

b. Short loan loss

c. Short provision

d. Short loan loss

e. Deferred tax asset

f. Goodwill recognition

g. Bargain purchase

h. Actuarial loss

i. Other

Net Profit/(Loss)

Opening Retained

Adjustments

Distribution

Bonus Share issued

Cash Dividend Paid

Total Distributable

Annualized Distributable

Note:

The Financial
Figures presented
Loans and Advances
Actuarial Valuation
Figures are regrouped

Loan and Advances

Interest Rate on

Average Base Rate

Note: The detailed

Securities related

1. Financial Statements

(a) Quarterly Period's

Nepal Financial Reporting

Institution's Website

(b) In this Himalayan

Promoter Share

remains.

Himalayan Bank

Himalayan Capital

Central Office

Chabahil, Kathmandu, Nepal

Phone: 977-1-4598333, 4598334

E-mail: [email protected]

Website: www.himalayanlaghubitta.com

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Amount (NPR)

...) as per Statement of Profit or Loss 106,610,032

eserve 21,322,006

Fluctuation Fund -

deemption Reserve -

Social Responsibility Fund 1,066,100

Training Fund -

nt Protection Fund) 2,132,201

fore regulatory adjustment 82,089,724

ustments

able (-)/previous accrued interest received (+) (5,832,680)

s provision in accounts (-)/reversal (+) -

n for possible losses on investment (-)/reversal (+) -

s provision on Non Banking Assets (-)/resersal (+) -

ssets recognised (-)/ reversal (+) -

nised (-)/ impairment of Goodwill (+) -

ase gain recognised (-)/resersal (+) -

ecognised (-)/reversal (+) -

s) for the Qtr. end available for Distribution 76,257,045

ed Earning As on Shrawan 1, 2082 38,651,242

ued (21,267,906)

Paid (1,119,363)

ble Profit/(Loss) as on Qtr. end 92,521,017

ibutable Profit/(Loss) per share 27.13

Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS).

nted above may vary with the audited figures if instructed by regulators/statutory auditor.

vances are presented net of impairment charges.

ation will be done on an annual basis for Employee Benefits.

grouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

ce : 1. Fixed Interest Rate : 13.88 %, 2. Adjustable Interest Rate : (Average Base Rate + 1.95 Premium) %

Deposits : 7.5 % to 8.91%

te : 11.93% (Effective for 1st Quarter 2083/84)

d interim financial report has been published in the website (https://www.himalayanlaghubitta.com)

Securities Registration and Issue Regulations, २०७३ Schedule १४ (Related to Rule २६, Sub-rule (१))

Details of the Fourth Quarter Period of Fiscal Year २०८१/८२

1. :

Balance Sheet and Profit & Loss Statement details:

Un-audited financial report for this quarter period as per Nepal Financial Reporting Standards (NFRS) is published herewith. Which is also placed on the website: www.himalayanlaghubitta.com.

In Laghubitta Bittiya Sanstha Limited (subsidiary of Himalayan Bank Limited), Himalayan Bank Limited holds ५१ percent and the general public holds ४९ percent share ownership. The transactions with related parties of this financial institution are as follows:

Related Party Bank Balance Outstanding Borrowings Interest Expense Paid on Borrowings in this F.Y. Share Registrar Service Expense

Limited Rs. ५०,९५,८३,८५१/१५ Rs. २,४८,६४,२५,२७१/९७ Rs. ९,३१,४४,०३७/६७ -

Capital Limited - - - १,५०,०००/-

Ratios :

Earnings Ratio Price Earnings Ratio Total Assets Per Share Liquidity

Interest Income	188,659,296	711,423,944	202,170,752	673,383,079
Interest Expenses	65,162,945	269,232,924	75,984,644	302,488,850
Net Interest Income	123,496,351	442,191,020	126,186,108	370,894,229
Fees and Commission Income	16,199,859	48,933,350	9,925,120	53,973,204
Fees and Commission Expense	953,948	1,068,441	119,238	958,693
Net Fee and Commission Income	15,245,911	47,864,909	9,805,882	53,014,511
Net Interest, Fees and Commission Income	138,742,262	490,055,930	135,991,990	423,908,741
Net Trading Income	-	-	-	-
Other Operating Income	2,189,843	4,990,973	(1,752,278)	-
Total Operating Income	140,932,105	495,046,903	134,239,713	423,908,741
Impairment charge/(reversal) for loan and other losses	27,029,655	60,772,238	31,406,018	38,228,954
Net operating income	113,902,449	434,274,665	102,833,694	385,679,787

Operating Expense

Personnel Expenses	52,849,050	197,256,391	51,550,444	197,715,104
Other Operating Expense	19,019,230	67,154,543	17,846,004	64,436,452
Depreciation and Amortisation	5,525,785	17,667,178	4,447,724	18,122,188
Operating Profit /(Loss)	36,508,384	152,196,554	28,989,522	105,406,043
Non-Operating Income	-	103,492	-	-
Non-Operating Expense	-	-	37,808	37,808
Profit/(Loss) before Income Tax	36,508,384	152,300,045	28,951,714	105,368,235

Income Tax Expense

Current Tax	10,952,515	45,690,014	13,699,942	36,624,898
Deferred Tax	-	-	(2,719,106)	(2,719,106)
Profit/(Loss) for the Period	25,555,869	106,610,032	17,970,878	71,462,442

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/(Loss) for the Period	25,555,869	106,610,032	38,281,727	71,462,442
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	25,555,869	106,610,032	38,281,727	71,462,442

Earnings per share

Basic earnings per share	-	31.26	-	22.34
Annualized Basic Earnings per share	-	31.26	-	22.34
Diluted earnings per share	-	31.26	-	22.34

Ratios as per NRB Directive

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	-	-

2. Management Analysis:

(a) Status of Shares, Loans, and Savings during the quarterly period:

Due to the slowdown observed worldwide and in Nepal over the past few years, as well as the impact of anti-microfinance agitations, business expansion could not take place as expected. Liquidity appears to have increased while economic activities in the market remain slow. The financial institution has managed its liquidity while analyzing its investments, credit risk, etc.

(b) Business plan for the upcoming period:

Being a national-level institution, it has been expanding its branch network across the country and aims to continue expanding as per necessity in the coming days. For this purpose, the institution will continue programs accordingly.

(c) Analytical statement regarding impacts on the financial institution's inventory/reserves, profit, or cash flow based on past experience:

Due to misleading propaganda against microfinance, overdue loans and costs may increase, creating difficulties in recovery and affecting profit and cash flow.

3. Details Regarding Legal Actions:

(a) During this quarterly period, no lawsuit has been filed on behalf of the institution nor against the institution in the district or higher courts. No legal case is pending against this institution.

(b) No lawsuit regarding violation of prevailing laws or offenses against directors or officials of this financial institution has come to light.

4. Details Regarding Share Trading of the Institution:

(a) Satisfactory as per the policy directives of the Government of Nepal, Nepal Rastra Bank, and regulatory authorities.

(b) As it is listed and traded on Nepal Stock Exchange Ltd., maximum, minimum prices and transaction numbers according to market rules:

5. Problems and Challenges:

(a) Due to misleading and false activities and propaganda against microfinance, an uncomfortable situation has been created in the financial sector causing recovery problems, which is taken as a challenge.

(b) Increasing competition and retention of capable manpower.

(d) Unexpected adverse situations that may arise.

6. Corporate Governance:

The financial institution is always committed to enhancing corporate governance and acts accordingly. Directives received from Nepal Rastra Bank, suggestions from the Audit Committee, internal control systems, and directives of Nepal Rastra Bank have been complied with. Suggestions and advice received from clients, shareholders, and regulatory bodies are adhered to, and situations of conflict of financial interest are prevented. The overall business management of the institution operates under the guidance of the Board of Directors, fully complying with regulatory directives to maintain corporate governance.

7. Declaration by the Chairman/CEO regarding Truthfulness and Accuracy:

I declare that as of today, the details mentioned in this report are true, accurate, and complete, and no facts have been concealed.

(Annualized) (P/E Ratio) Net Worth Per Share Total Share Trading Value Ratio

३१/२६ २७/८१ १६२/५२ १८०२/१८ २०/४३

Management Analysis:

- Details regarding major causes of any changes in the institution's balance, income, and liquidity:

Despite the ongoing impact on the microfinance sector caused by negative and misleading messages spread across the financial sector and the impact of Gen-Z affecting credit recovery rates, the number of members, savings received from members, and loan investment remain positive. Due to the easy availability of investable capital, cost of funds has decreased, leading to positive changes in the institution's income. Management has operated financial transactions with high priority given to external risks, credit risks, and liquidity risks observed in the microfinance sector. Management estimates that external problems seen in the financial sector will gradually improve in the coming days, keeping the institution's policy and liquidity satisfactory.

- Management's analytical details regarding the institution's business plan:

This financial institution, licensed within its area of operation, has put forward qualitative growth as its main objective. The institution provides quality financial services to ८३,०४७ deprived household client members through ७५ branch offices. Keeping in mind the current state of the microfinance market, work is ongoing along with program expansion in places with less access to services. The institution is continuously providing fast, reliable, and sustainable services by using the latest technologies.

- Details regarding events, conditions, etc. that may materially affect the balance, profit, or cash flow of the corporate entity:

Protests, duplication of loans observed in microfinance institutions, unhealthy competition, and liquidity shortage in the market, along with the provision requiring loan interest rate calculation based on the base rate from fiscal year २०८२/८३, causing fluctuations in credit interest rates, will directly affect the institution's income. The institution has adopted a policy to move forward by formulating necessary rules, regulations, and procedures to prevent such negative events or impacts in the future.

- Legal details:

During the period, based on the misappropriation of funds by an employee at the Tandi branch in Morang district, a complaint of banking offense has been registered at the Police Office, Morang against the concerned employee to proceed with necessary legal actions. No other case has been filed.

No information has been received regarding any case filed or existing against the promoters or directors of the institution for disobeying prevailing regulations or committing a criminal offense.

No information has been received regarding any case filed or existing against any promoter or director for committing financial crimes.

- Analysis regarding share trading of the institution:

Despite fluctuations in price due to Nepal Rastra Bank's policies and other factors, trading has continued so far.

According to Stock Exchange Limited's website: www.nepalstock.com, the share trading of this institution during the quarterly period appears as follows.

Maximum Price Minimum Price Closing Price Trading Days Number of Transactions

Rs. ९४३/- Rs. ८३० Rs. ८६९/४० ६४ १२१२

- Challenges:

Some individuals associated with the struggle committee obstructing center meetings, misleading borrowers not to pay loan installments, causing inactive borrowers as well as good performing client members to hesitate in paying installments, has added challenges to loan recovery rates and maintaining the continuity of the microfinance business.

Lack of skilled manpower, potential increase in operational expenses, and challenges arising from policy changes.

Lack of necessary infrastructure and information technology required for expanding programs.

Challenges arising from natural and other disasters that may occur.

- Governance:

The institution remains committed to institutional governance by abiding by existing laws, rules, regulations, and directives received from regulatory bodies. Additionally, the Board of Directors of the financial institution is fully accountable and responsible towards the shareholders of the financial institution. The institution operates under the rules and policies of Nepal Rastra Bank, systematically managing internal systems and regularly implementing recommendations provided by internal and external auditors. Provisions for customer protection fund aimed at loan protection, insurance, and supporting members during difficult times against potential investment losses have been established. Client members are also informed about financial transactions through SMS Alert and mobile passbook.

The Board of Directors of the institution has formed various committees to make the internal control system effective while carrying out operations. In accordance with the Board's commitment to strengthen institutional governance based on full recommendations received from inspections conducted time-to-time by internal auditors, external auditors, and Nepal Rastra Bank, internal policies and rules have been formulated and implemented to regulate business operations.

- Executive Director's Declaration:

I personally take responsibility regarding the accuracy of the information and details mentioned in this report up to date. Furthermore, I declare that to the best of my knowledge and understanding, the details mentioned in this report are true, factual, and complete. No details, information, or facts have been concealed to prevent investors from making informed decisions.

NEPSE TRADING

2 Aug, 2026

आधिकारिक सूचनाFinancial Analysis3 Aug, 2026

हिमालयन लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणHimalayan Laghubitta Fourth Quarter Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 3, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 9 मिनेट

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter Ended 2080/81

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending

Assets

Cash and Cash Equivalents	1,037,414,608	638,587,437
Statutory Balances and due from Nepal Rastra Bank	26,000,000	24,000,000
Placement with Bank and Financial Institutions	15,602,719	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	4,962,718,639	4,895,696,504
Investment Securities	1,200,000	1,200,000
Current Tax Assets	9,739,374	24,961,804
Investment Property	-	-
Property and Equipment	36,327,478	45,715,137
Goodwill and Intangible Assets	457,405	58,930
Deferred Tax Assets	15,105,384	15,105,384
Other Assets	42,417,100	24,817,888
Total Assets	6,146,982,707	5,670,143,083

Liabilities

Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	1,272,164,229	1,104,750,903
Borrowings	4,008,545,142	3,828,103,650
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	233,463,299	209,280,637
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	5,514,172,670	5,142,135,189

Equity

Share Capital	341,086,036	319,818,130
Share Premium	45,543,048	45,543,048
Retained Earnings	92,521,017	38,651,242
Reserves	153,659,936	123,995,475
Total Equity	632,810,037	528,007,894
Total Liabilities and Equity	6,146,982,707	5,670,143,083

Condensed Statement of Profit or Loss

For the Fourth Quarter Ended Asar 2080

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter

Net profit/(loss)

Appropriation

a. General Reserve

b. Exchange

c. Capital Reserve

d. Corporate

e. Employee

f. Other (Client

Profit/(loss) before

Regulatory Adjustment

a. Interest receivable

b. Short loan loss

c. Short provision

d. Short loan loss

e. Deferred tax asset

f. Goodwill recognition

g. Bargain purchase

h. Actuarial loss

i. Other

Net Profit/(Loss)

Opening Retained

Adjustments

Distribution

Bonus Share issued

Cash Dividend Paid

Total Distributable

Annualized Distributable

Note:

The Financial
Figures presented
Loans and Advances
Actuarial Valuation
Figures are regrouped

Loan and Advances

Interest Rate on

Average Base Rate

Note: The detailed

धितोपत्र सम्बन्धी

१. वित्तीय विवरण

(क) त्रैमासिक अवधिको

नेपाल वित्तीय प्रतिवेदन

संस्थाको वेबसाइट

(ख) यस हिमालयन

संस्थापक शेयर

रहेको छ ।

सम्बन्धित

हिमालयन बैंक

हिमालयन क्यापिटल

(ग) प्रमुख वित्तीय अनुपात

Central Office

Chabahil, Kathmandu, Nepal

Phone: 977-1-4598333, 4598334

E-mail: [email protected]

Website: www.himalayanlaghubitta.com

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Amount (NPR)

...) as per Statement of Profit or Loss 106,610,032

eserve 21,322,006

Fluctuation Fund -

deemption Reserve -

Social Responsibility Fund 1,066,100

Training Fund -

nt Protection Fund) 2,132,201

fore regulatory adjustment 82,089,724

ustments

able (-)/previous accrued interest received (+) (5,832,680)

s provision in accounts (-)/reversal (+) -

n for possible losses on investment (-)/reversal (+) -

s provision on Non Banking Assets (-)/resersal (+) -

ssets recognised (-)/ reversal (+) -

nised (-)/ impairment of Goodwill (+) -

ase gain recognised (-)/resersal (+) -

ecognised (-)/reversal (+) -

s) for the Qtr. end available for Distribution 76,257,045

ed Earning As on Shrawan 1, 2082 38,651,242

ued (21,267,906)

Paid (1,119,363)

ble Profit/(Loss) as on Qtr. end 92,521,017

ibutable Profit/(Loss) per share 27.13

Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS).

nted above may vary with the audited figures if instructed by regulators/statutory auditor.

vances are presented net of impairment charges.

ation will be done on an annual basis for Employee Benefits.

grouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

ce : 1. Fixed Interest Rate : 13.88 %, 2. Adjustable Interest Rate : (Average Base Rate + 1.95 Premium) %

Deposits : 7.5 % to 8.91%

te : 11.93% (Effective for 1st Quarter 2083/84)

d interim financial report has been published in the website (https://www.himalayanlaghubitta.com)

आर्थिक वर्ष २०८१/८२ को चौथो त्रैमासिक अवधिको विवरण

१. :

को वासलात, नाफा नोक्सान सम्बन्धी विवरण :

इट : www.himalayanlaghubitta.com मा पनि राखिएको छ।

लिमिटेड रु. ५०,९५,८३,८५१/१५ रु. २,४८,६४,२५,२७१/९७ रु. ९,३१,४४,०३७/६७ -

पिटल लिमिटेड - - - १,५०,०००/-

नुपातहरू :

आम्दानी अनुपात मूल्य आम्दानी अनुपात प्रति सेयर कुल सम्पत्तिको तरलता

Interest Income	188,659,296	711,423,944	202,170,752	673,383,079
Interest Expenses	65,162,945	269,232,924	75,984,644	302,488,850
Net Interest Income	123,496,351	442,191,020	126,186,108	370,894,229
Fees and Commission Income	16,199,859	48,933,350	9,925,120	53,973,204
Fees and Commission Expense	953,948	1,068,441	119,238	958,693
Net Fee and Commission Income	15,245,911	47,864,909	9,805,882	53,014,511
Net Interest, Fees and Commission Income	138,742,262	490,055,930	135,991,990	423,908,741
Net Trading Income	-	-	-	-
Other Operating Income	2,189,843	4,990,973	(1,752,278)	-
Total Operating Income	140,932,105	495,046,903	134,239,713	423,908,741
Impairment charge/(reversal) for loan and other losses	27,029,655	60,772,238	31,406,018	38,228,954
Net operating income	113,902,449	434,274,665	102,833,694	385,679,787

Operating Expense

Personnel Expenses	52,849,050	197,256,391	51,550,444	197,715,104
Other Operating Expense	19,019,230	67,154,543	17,846,004	64,436,452
Depreciation and Amortisation	5,525,785	17,667,178	4,447,724	18,122,188
Operating Profit /(Loss)	36,508,384	152,196,554	28,989,522	105,406,043
Non-Operating Income	-	103,492	-	-
Non-Operating Expense	-	-	37,808	37,808
Profit/(Loss) before Income Tax	36,508,384	152,300,045	28,951,714	105,368,235

Income Tax Expense

Current Tax	10,952,515	45,690,014	13,699,942	36,624,898
Deferred Tax	-	-	(2,719,106)	(2,719,106)
Profit/(Loss) for the Period	25,555,869	106,610,032	17,970,878	71,462,442

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/(Loss) for the Period	25,555,869	106,610,032	38,281,727	71,462,442
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	25,555,869	106,610,032	38,281,727	71,462,442

Earnings per share

Basic earnings per share	-	31.26	-	22.34
Annualized Basic Earnings per share	-	31.26	-	22.34
Diluted earnings per share	-	31.26	-	22.34

Ratios as per NRB Directive

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	-	-

२. व्यवस्थापकीय विश्लेषण:

(क) त्रैमासिक अवधिमा शेयर, कर्जा तथा बचतको अवस्था:

(ख) आगामी अवधिको व्यावसायिक योजना:

३. कानूनी कारबाही सम्बन्धी विवरण:

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विवरण:

५. समस्या तथा चुनौती:

(ख) बढ्दो प्रतिस्पर्धा तथा क्षमतावान जनशक्तिको अडान ।

(ग) दुर्गम स्थानहरूमा शाखा कार्यालय खोली सेवादिनुपर्ने परिस्थिति ।

(घ) अप्रत्याशित रुपमा उत्पन्न हुनसक्ने विषम परिस्थिति ।

६. संस्थागत सुशासन:

७. सत्य, तथ्यता सम्बन्धमा अध्यक्ष/प्रमुख कार्यकारी अधिकृतको घोषणा:

(वार्षिकीकरण) (P/E Ratio) प्रति शेयर नेटवर्थ कुल शेयर कारोबार मूल्य अनुपात

३१/२६ २७/८१ १६२/५२ १८०२/१८ २०/४३

प्रबन्धकीय विश्लेषण :

- संस्थाको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :

- कानूनी सम्बन्धी विवरण :

- संस्थाको सेयर कारोबार सम्बन्धी विश्लेषण :

अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य कारोबार दिन कारोबार संख्या

रु. ९४३/- रु. ८३० रु. ८६९/४० ६४ १२१२

- चुनौती :

लघुवित्त व्यवसायको निरन्तरतालाई कायम राख्न चुनौती थपिएको छ।

- सुशासन :

- सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

Reg. No. "Gha"/24/068/069 PAN 305039624

Unaudited Condensed Statement of Financial Position

As on Fourth Quarter Ended 2080/81

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending

Assets

Cash and Cash Equivalents	1,037,414,608	638,587,437
Statutory Balances and due from Nepal Rastra Bank	26,000,000	24,000,000
Placement with Bank and Financial Institutions	15,602,719	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	4,962,718,639	4,895,696,504
Investment Securities	1,200,000	1,200,000
Current Tax Assets	9,739,374	24,961,804
Investment Property	-	-
Property and Equipment	36,327,478	45,715,137
Goodwill and Intangible Assets	457,405	58,930
Deferred Tax Assets	15,105,384	15,105,384
Other Assets	42,417,100	24,817,888
Total Assets	6,146,982,707	5,670,143,083

Liabilities

Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	1,272,164,229	1,104,750,903
Borrowings	4,008,545,142	3,828,103,650
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	233,463,299	209,280,637
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	5,514,172,670	5,142,135,189

Equity

Share Capital	341,086,036	319,818,130
Share Premium	45,543,048	45,543,048
Retained Earnings	92,521,017	38,651,242
Reserves	153,659,936	123,995,475
Total Equity	632,810,037	528,007,894
Total Liabilities and Equity	6,146,982,707	5,670,143,083

Condensed Statement of Profit or Loss

For the Fourth Quarter Ended Asar 2080

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter

Net profit/(loss)

Appropriation

a. General Reserve

b. Exchange

c. Capital Reserve

d. Corporate

e. Employee

f. Other (Client

Profit/(loss) before

Regulatory Adjustment

a. Interest receivable

b. Short loan loss

c. Short provision

d. Short loan loss

e. Deferred tax asset

f. Goodwill recognition

g. Bargain purchase

h. Actuarial loss

i. Other

Net Profit/(Loss)

Opening Retained

Adjustments

Distribution

Bonus Share issued

Cash Dividend Paid

Total Distributable

Annualized Distributable

Note:

The Financial
Figures presented
Loans and Advances
Actuarial Valuation
Figures are regrouped

Loan and Advances

Interest Rate on

Average Base Rate

Note: The detailed

Securities related

1. Financial Statements

(a) Quarterly Period's

Nepal Financial Reporting

Institution's Website

(b) In this Himalayan

Promoter Share

remains.

Himalayan Bank

Himalayan Capital

Central Office

Chabahil, Kathmandu, Nepal

Phone: 977-1-4598333, 4598334

E-mail: [email protected]

Website: www.himalayanlaghubitta.com

Statement of Distributable Profit or Loss

For the Fourth Quarter Ended Asar 2083

As per NRB Regulation

Amount (NPR)

...) as per Statement of Profit or Loss 106,610,032

eserve 21,322,006

Fluctuation Fund -

deemption Reserve -

Social Responsibility Fund 1,066,100

Training Fund -

nt Protection Fund) 2,132,201

fore regulatory adjustment 82,089,724

ustments

able (-)/previous accrued interest received (+) (5,832,680)

s provision in accounts (-)/reversal (+) -

n for possible losses on investment (-)/reversal (+) -

s provision on Non Banking Assets (-)/resersal (+) -

ssets recognised (-)/ reversal (+) -

nised (-)/ impairment of Goodwill (+) -

ase gain recognised (-)/resersal (+) -

ecognised (-)/reversal (+) -

s) for the Qtr. end available for Distribution 76,257,045

ed Earning As on Shrawan 1, 2082 38,651,242

ued (21,267,906)

Paid (1,119,363)

ble Profit/(Loss) as on Qtr. end 92,521,017

ibutable Profit/(Loss) per share 27.13

Statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS).

nted above may vary with the audited figures if instructed by regulators/statutory auditor.

vances are presented net of impairment charges.

ation will be done on an annual basis for Employee Benefits.

grouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

ce : 1. Fixed Interest Rate : 13.88 %, 2. Adjustable Interest Rate : (Average Base Rate + 1.95 Premium) %

Deposits : 7.5 % to 8.91%

te : 11.93% (Effective for 1st Quarter 2083/84)

d interim financial report has been published in the website (https://www.himalayanlaghubitta.com)

Securities Registration and Issue Regulations, २०७३ Schedule १४ (Related to Rule २६, Sub-rule (१))

Details of the Fourth Quarter Period of Fiscal Year २०८१/८२

1. :

Balance Sheet and Profit & Loss Statement details:

Un-audited financial report for this quarter period as per Nepal Financial Reporting Standards (NFRS) is published herewith. Which is also placed on the website: www.himalayanlaghubitta.com.

Related Party Bank Balance Outstanding Borrowings Interest Expense Paid on Borrowings in this F.Y. Share Registrar Service Expense

Limited Rs. ५०,९५,८३,८५१/१५ Rs. २,४८,६४,२५,२७१/९७ Rs. ९,३१,४४,०३७/६७ -

Capital Limited - - - १,५०,०००/-

Ratios :

Earnings Ratio Price Earnings Ratio Total Assets Per Share Liquidity

Interest Income	188,659,296	711,423,944	202,170,752	673,383,079
Interest Expenses	65,162,945	269,232,924	75,984,644	302,488,850
Net Interest Income	123,496,351	442,191,020	126,186,108	370,894,229
Fees and Commission Income	16,199,859	48,933,350	9,925,120	53,973,204
Fees and Commission Expense	953,948	1,068,441	119,238	958,693
Net Fee and Commission Income	15,245,911	47,864,909	9,805,882	53,014,511
Net Interest, Fees and Commission Income	138,742,262	490,055,930	135,991,990	423,908,741
Net Trading Income	-	-	-	-
Other Operating Income	2,189,843	4,990,973	(1,752,278)	-
Total Operating Income	140,932,105	495,046,903	134,239,713	423,908,741
Impairment charge/(reversal) for loan and other losses	27,029,655	60,772,238	31,406,018	38,228,954
Net operating income	113,902,449	434,274,665	102,833,694	385,679,787

Operating Expense

Personnel Expenses	52,849,050	197,256,391	51,550,444	197,715,104
Other Operating Expense	19,019,230	67,154,543	17,846,004	64,436,452
Depreciation and Amortisation	5,525,785	17,667,178	4,447,724	18,122,188
Operating Profit /(Loss)	36,508,384	152,196,554	28,989,522	105,406,043
Non-Operating Income	-	103,492	-	-
Non-Operating Expense	-	-	37,808	37,808
Profit/(Loss) before Income Tax	36,508,384	152,300,045	28,951,714	105,368,235

Income Tax Expense

Current Tax	10,952,515	45,690,014	13,699,942	36,624,898
Deferred Tax	-	-	(2,719,106)	(2,719,106)
Profit/(Loss) for the Period	25,555,869	106,610,032	17,970,878	71,462,442

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/(Loss) for the Period	25,555,869	106,610,032	38,281,727	71,462,442
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	25,555,869	106,610,032	38,281,727	71,462,442

Earnings per share

Basic earnings per share	-	31.26	-	22.34
Annualized Basic Earnings per share	-	31.26	-	22.34
Diluted earnings per share	-	31.26	-	22.34

Ratios as per NRB Directive

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	-	-

2. Management Analysis:

(a) Status of Shares, Loans, and Savings during the quarterly period:

(b) Business plan for the upcoming period:

(c) Analytical statement regarding impacts on the financial institution's inventory/reserves, profit, or cash flow based on past experience:

Due to misleading propaganda against microfinance, overdue loans and costs may increase, creating difficulties in recovery and affecting profit and cash flow.

3. Details Regarding Legal Actions:

(b) No lawsuit regarding violation of prevailing laws or offenses against directors or officials of this financial institution has come to light.

4. Details Regarding Share Trading of the Institution:

(a) Satisfactory as per the policy directives of the Government of Nepal, Nepal Rastra Bank, and regulatory authorities.

(b) As it is listed and traded on Nepal Stock Exchange Ltd., maximum, minimum prices and transaction numbers according to market rules:

5. Problems and Challenges:

(b) Increasing competition and retention of capable manpower.

(d) Unexpected adverse situations that may arise.

6. Corporate Governance:

7. Declaration by the Chairman/CEO regarding Truthfulness and Accuracy:

I declare that as of today, the details mentioned in this report are true, accurate, and complete, and no facts have been concealed.

(Annualized) (P/E Ratio) Net Worth Per Share Total Share Trading Value Ratio

३१/२६ २७/८१ १६२/५२ १८०२/१८ २०/४३

Management Analysis:

- Details regarding major causes of any changes in the institution's balance, income, and liquidity:

- Management's analytical details regarding the institution's business plan:

- Details regarding events, conditions, etc. that may materially affect the balance, profit, or cash flow of the corporate entity:

- Legal details:

No information has been received regarding any case filed or existing against the promoters or directors of the institution for disobeying prevailing regulations or committing a criminal offense.

No information has been received regarding any case filed or existing against any promoter or director for committing financial crimes.

- Analysis regarding share trading of the institution:

Despite fluctuations in price due to Nepal Rastra Bank's policies and other factors, trading has continued so far.

According to Stock Exchange Limited's website: www.nepalstock.com, the share trading of this institution during the quarterly period appears as follows.

Maximum Price Minimum Price Closing Price Trading Days Number of Transactions

Rs. ९४३/- Rs. ८३० Rs. ८६९/४० ६४ १२१२

- Challenges:

Lack of skilled manpower, potential increase in operational expenses, and challenges arising from policy changes.

Lack of necessary infrastructure and information technology required for expanding programs.

Challenges arising from natural and other disasters that may occur.

- Governance:

- Executive Director's Declaration:

Reg. No. "Gha"/24/068/069 PAN 305039624