मानुषी लघुवित्तको आषाढ ३२, २०८२ को वित्तीय विवरण सार्वजनिकManushi Laghubitta's Financial Statements as of Ashad 32, 2082 Published

As per Directive No. 4(d) of the Integrated Directive, 2078, issued by Nepal Rastra Bank to 'D' class microfinance financial institutions, the Balance Sheet, Profit and Loss Account, Cash Flow Statement, Capital Fund, Risk Weighted Assets Statement, etc., for the fiscal year 2079/080, approved by the Seventh Annual General Meeting held on 2080/03/13, are published for public information.

Statement of Financial Position

As at 32 Ashad 2082 (16 July 2025)

Particulars Notes As at 32 Ashad 2082 As at 32 Ashad 2081

Assets

Placement with Bank and Financial Institutions 4.3 - -

Derivative Financial Instruments 4.4 - -

Other Trading Assets 4.5 - -

Loan and Advances 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 - -

Provisions 4.20 - -

Deferred Tax Liabilities 4.13 - -

Other Liabilities 4.21 ३२,३१३,६४१ ३०,४०६,३२९

Debt Securities Issued 4.22 - -

Subordinated Liabilities 4.23 - -

Total Liabilities १,५००,३४७,९३४ १,२०५,१७२,५६०

Equity

Share capital 4.24 १०९,३७५,००० १०९,३७५,०००

Share premium - -

Statement of Profit or Loss

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Notes Current Year Previous Year

Fee and Commission Expense 4.30 - -

Operating Expense

Non Operating Income 4.37 - -

Non Operating Expense 4.38 - -

Profit attributable to:

Earnings per share

Statement of Distributable Profit or Loss

For the year ended 32 Ashad 2082 (16 July 2025)

(As per NRB Regulation)

Particulars Current Year Previous Year

Net profit or (loss) as per statement of profit or loss (३६,०७५,७९०) (९,९६३,९७८)

Appropriations:

a. General reserve - -

b. Foreign Exchange Equalization Reserve - (१३२,५६३)

c. Capital redemption reserve - -

d. Corporate social responsibility fund - -

e. Employees' training fund (१,४०१,७८३) (७६६,९५५)

f. Client Protection Fund - -

g. Other - -

Profit or (loss) before regulatory adjustment (३७,४७७,५७३) (१०,८६३,५४१)

Regulatory adjustment :

a. Interest receivable (-)/previous accrued interest received (+) (१,८१८,००२) १,१३४,७६०

b. Short loan loss provision in accounts (-)/reversal (+) - -

c. Short provision for possible losses on investment (-)/reversal (+) - -

d. Short loan loss provision on Non Banking Assets (-)/reversal (+) - -

e. Deferred tax assets recognized (-)/reversal (+) (१,८९५,४०८) (४८१,८५७)

f. Goodwill recognized (-)/impairment of Goodwill (+) - -

g. Bargain purchase gain recognized (-)/reversal (+) - -

h. Actuarial loss recognized (-)/reversal (+) (३,०३२,७४९) -

i. Other (+/-) - (६५,२४०)

Bonus Shares Issued - -

Cash Dividend Paid - -

Total Distributable profit or (loss) as on year end date (६५,१५३,६०६) (२१,८६४,६३४)

Statement of Comprehensive Income

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Current Year Previous Year

Profit for the year (३६,०७५,७९०) (९,९६३,९७८)

Other comprehensive income net of income tax

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

Gains/(losses) from investments in equity instruments measured at fair value ९३,२०० -

Gains/(losses) on Revaluation - -

Actuarial gain/loss on defined benefit plans (४,३३२,४९९) -

Deferred Income tax relating to above items १,२७१,७९० -

Net other comprehensive income that will not be reclassified to profit or loss (२,९६७,५०९) -

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 comprehensive income that are or may be reclassified to profit or loss - -

Other Comprehensive income for the year net of income tax (२,९६७,५०९) -

Total Comprehensive income for the year (३८,०४३,३००) (९,९६३,९७८)

Statement of Cash flows

For the year ended 32 Ashad 2082 (16 July 2025)

Particulars Current Year Previous Year

CASH FLOWS FROM OPERATING ACTIVITIES

Dividend received - -

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank - -

Placement with bank and financial institutions - -

Other trading assets - -

Loan and advances to bank and financial institutions - -

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions - -

Provisions - -

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities (२,०००,०००) -

Receipts from sale of investment securities - -

Purchase of property, Plant and equipment (१०,२८७,७१३) (१०,८२६,६१४)

Receipt from the sale of property and equipment - -

Purchase of intangible assets - (८४,७५०)

Receipt from the sale of intangible assets - -

Purchase of investment properties - -

Receipt from the sale of investment properties - -

Interest received - -

Dividend received - -

Net cash used in investing activities (१२,२८७,७१३) (१०,९११,३६४)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities - -

Repayment of debt securities - -

Receipt from issue of subordinated liabilities - -

Repayment of subordinated liabilities - -

Receipt from issue of shares - -

Dividends paid - -

Interest paid - -

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

Closing Balance of Cash and cash equivalents ३०७,९६७,३२४ १२६,८६५,६८०

Capital Structure and Capital Adequacy

Tier 1 Capital and a breakdown of its components

S.N. Particulars Amount in NPR

a. Paid up Equity Share Capital १०९,३७५,०००

b. Proposed Bonus Shares -

c. Equity Share Premium -

d. Irredeemable Preference Shares -

e. Statutory General Reserves १८,८३४,९७२

f. Retained Earnings (६५,१५३,६०६)

g. Other Free Reserve- Capital Adjustment Reserve -

Deductions

h. Less: Goodwill -

i. Less: Investment In excess of Limit -

j. Less: Investment in shares of companies with financial Interest -

k. Less: Fictitious Assets -

l. Less: Land & Building purchase for self-use without following NRB procedures -

m. Less: Credit provided to individuals prohibited by prevailing laws -

Ordinary Equity Tier 1 Capital ६३,०५६,३६६

Tier 2 Capital and a breakdown of its components

a. General Loan Loss Provision २५,३७८,४२०

b. Additional Loan Loss Provision ३३५,६२१

c. Exchange Equalization Reserve ३११,७१९

d. Investment Adjustment Reserve -

e. Other Reserves -

Supplementary (Tier-2) Capital २६,०२५,७५९

Total Qualifying Capital

a. Core Capital (Tier 1) ६३,०५६,३६६

b. Supplementary Capital (Tier 2) २६,०२५,७५९

Total Qualifying Capital (Total Capital Fund) ८९,०८२,१२५

Capital Adequacy Ratio

Capital Adequacy Ratio of the Institution as at 32 Ashad, 2082 (15 July, 2025) stood as:

S. Particulars Minimum Requirement Maintained Ratio (Current Year)

N.

A Total Tier 1 Capital to Total Risk Weighted Exposures ४.०० % ४.१० %

B Total Capital Fund (Tier 1 plus Tier 2) to Total Risk Weighted Exposure ८.०० % ५.७९ %

Risk Weighted Exposure (RWE)

S. Description Weight Amount RWE

N.

A. On-Balance Sheet Items

1 Cash Balance ० ६५३,७३४ -

2 Gold (Tradable) ० - -

3 NRB Balance ० - -

4 Investment to Govt. Bond ० - -

5 Investment to NRB Bond ० - -

6 Loan against Own FD ० - -

7 Loan against Govt. Securities ० - -

8 Accrued interests on Govt. bond ० - -

9 Investment to Youth Self-employment Fund ० - -

10 Balance on domestic BFIs २० ३०७,३१२,५९० ६१,४६२,५१८

11 Loan against other BFIs FD २० - -

12 Foreign bank balance २० - -

13 Money at call २० - -

14 Loan against internationally rated Bank guarantee २० - -

15 Investment to internationally rated Banks २० - -

16 Inter-bank lending २० - -

17 Investment on shares/debentures/bonds १०० २,०९३,२०० २,०९३,२००

18 Other investments १०० - -

21 Net interest receivables १०० - -

22 Net Non-Banking Asset १०० - -

23 Other assets (Except advance tax payment) १०० ४,१९२,६८० ४,१९२,६८०

24 Real estate/ housing loans exceeding the limits १५० - -

Total On-Balance-sheet Items (A) १,७४९,५९७,८९४ १,५०३,०९४,०८९

B. Off-Balance Sheet Items

1 Bills collection ० - -

2 Forward foreign exchange contract १० - -

3 L/C with maturity less than six months २० - -

4 Guarantee against Int'l rated bank's counter २० - -

5 L/C with maturity more than six months ५० - -

6 Bid bond, performance bond and underwriting ५० - -

7 Loan sale with repurchase agreement ५० - -

8 Advance payment guarantee १०० - -

9 Financial and other guarantee १०० - -

10 Irrevocable loan commitment १०० - -

11 Possible liabilities for income tax १०० - -

12 Possible liabilities including acceptance १०० - -

13 Rediscounted credits १०० - -

14 Unpaid portion of partly paid share investment १०० - -

15 Unpaid guarantee claims २०० - -

16 Claimed possible liabilities but not accepted २०० - -

Statement of Changes in Equity

Attributable to the equity holders of the Institution

Particulars Share Capital General Reserve Exchange Equalization Reserve Regulatory Reserve Actuarial Reserve Fair Value Reserve Retained Earning Client Protection Reserve Employee Training Reserve Institution Building Fund Other Assets Management Fund Organizational Development Fund CSR Fund Total

Balance as at Ashad End 2081 १०९,३७५,००० ८,२०४,९८८ ३११,७१९ १३,५२३,२६६ (१,९७१,८५७) - (२३,०९१,२४०) ८,८०८,१०६ २,५९९,७३८ ६,९५९,६४६ १२९,७५३ ३,६७०,३३८ ९९,०३६ १२८,६१८,४९२

Adjustment/Restatement - - - - - - - - - - - - -

Actuarial Gain/Loss on Long Service Leave - - - - - - - - - - - - -

Other comprehensive income net of income tax - - - - - - - - - - - - -

Gains/(losses) from investments in equity instruments measured at fair value - - - - - ६५,२४० - - - - - - - ६५,२४०

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

Actuarial gain/loss on defined benefit plans - - - - (३,०३२,७४९) - - - - - - - - (३,०३२,७४९)

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

Transactions with owners directly recognized in equity

Right share issued - - - - - - - - - - - - -

Share based payments - - - - - - - - - - - - -

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

Bonus shares issued - - - - - - - - - - - - -

Cash dividend paid - - - - - - - - - - - - -

Other - - - - - - - - - - - - -