आधिकारिक सूचनाFinancial Analysis16 Aug, 2026

मातृभूमि लघुवित्तको चौथो त्रैमासिक वित्तीय विवरण सार्वजनिकMatribhumi Laghubitta Publishes Q4 Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 16, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 6 मिनेट

QUARTERLY UNAUDITED FINANCIAL STATEMENT

As at the end of Fourth Quarter (2083/03/32) of the fiscal year 2082/83

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended Asar 2083

Figures in NPR
Particulars This Quarter Ending	(2082.83)	(2081.82)
Assets
Cash & Cash Equivalents	17,024,512	27,550,356
Statutory Balances and Due from Nepal Rastra Bank	392,079,575	559,079,575
Placement with Banks & Financial Institutions	492,677,671	587,868,031
Derivative Financial Institutions	-	-
Other Trading Assets	-	-
Loans and Advances to MFIs & Cooperatives	-	-
Loan & Advances to Customers	11,027,902,603	10,474,217,623
Investment Securities	1,000,000	1,000,000
Current Tax Assets	86,324,877	6,324,877
Investment Property	-	-
Property and Equipment	161,170,174	189,938,859
Goodwill and Intangible Assets	770,199	1,152,671
Deferred Tax Assets	-	-
Other Assets	20,695,771	51,444,125
Total Assets	12,199,645,382	11,898,576,117
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	4,772,765,366	4,756,539,367
Borrowings	5,635,555,272	6,266,486,465
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	7,917,100	7,917,100
Other Liabilities	869,631,095	239,313,968
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	11,285,868,833	11,270,256,901
Equity
Share Capital	628,357,337	628,357,337
Share Premium	-	-
Retained Earnings	(397,376,192)	(615,724,701)
Reserves	682,795,404	615,686,581
Total Equity	913,776,549	628,319,216
Total Liabilities and Equity	12,199,645,382	11,898,576,117

Condensed Statement of Profit and Loss

For the Quarter Ended on Asar 2083

Figures in NPR
Particulars Current Year	2082.83	2082.83	2081.82	2081.82
Interest Income	526,425,556	1,517,898,416	417,839,760	1,398,802,979
Interest Expense	187,585,634	763,424,890	226,827,168	924,399,625
Net Interest Income	338,839,922	754,473,525	191,012,592	474,403,354
Fee and Commission Income	65,233,538	151,632,554	28,107,627	136,386,339
Fee and Commission Expense	38,595	317,758	-	-
Net Fee and Commission Income	65,194,943	151,314,796	28,107,628	136,386,339
Net Interest, Fee and Commission Income	404,034,865	905,788,321	219,120,219	610,789,692
Net Trading Income	-	-	-	-
Other Operating Income	19,460,966	20,754,728	-	-
Total Operating Income	423,495,831	926,543,049	219,120,219	610,789,692
Impairment Charge/ (Reversal) for Loans and Other Lossess	(88,060,664)	(99,964,461)	520,460,442	530,653,076
Net Operating Income	511,556,496	1,026,507,510	(301,340,222)	80,136,617
Operating Expense	208,215,047	621,408,236	140,889,692	565,910,925
Personnel Expenses	135,048,090	450,181,391	114,657,620	441,929,699
Other Operating Expenses	58,590,710	140,159,733	5,619,090	88,843,964
Depreciation & Amortisation	14,576,247	31,067,112	20,612,983	35,137,263
Operating Profit	303,341,449	405,099,274	(442,229,915)	(485,774,309)
Non Operating Income	-	-	41,897,561	41,897,561
Non Operating Expense	-	-	29,515,608	29,515,608
Profit Before Income Tax	303,341,449	405,099,274	(429,847,962)	(473,392,356)
Income Tax Expense
Current Tax	91,002,435	121,529,782	(14,672,950)	(14,672,950)
Deferred Tax	-	-	(35,228,427)	(35,228,427)
Profit for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
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 for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Annualized Basic Earing Per Share	-	45.13	-	(83.28)
Diluted Earning per share	-	45.13	-	(83.28)

Particulars Current Year (This Quarter) Current Year (Upto	This Quarter) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Upto	This Quarter)
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 Deposit and Borrowing Ratio	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Details about the Distributable Profit

Particulars NPR

Net Profit or (Loss) as per statement of profit or loss for the Period 283,569,492

1. Appropriations

1.1 Profit required to be appropriated to: (65,220,983)

a. General Reserve (56,713,898)

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility (2,835,695)

e. Employee Training Fund -

f. Client Protection Fund (5,671,390)

g. Staff Welfare Fund -

h. Other -

1.2 Profit required to be transferred to Regulatory Reserve: -

a. Transfer to Regulatory Reserve -

b. Transfer from Regulatory Reserve -

Net Profit for the period available for distribution 218,348,509

Opening Retained Earning as on 1 Shrawan 2082 (615,724,701)

Adjustment (+/-) -

Total Distributable profit or (loss) (397,376,192)

Notes:

1. The above Financial Statements have been prepared in accordance with the NFRS Complaint financial statement format prescribed by Nepal Rastra Bank (NRB) and the principles and policies adopted by the financial institution in accordance with Nepal Financial Reporting Standards (NFRS).

2. The Loans and Advance includes interest receivable & Staff Loans are presented net of impairment loss.

3. Actuarial Valuation has been done on annual basis for Employee Benefit.

4. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

5. All Lease contracts have been accounted for as per NFRS 16. Accordingly, Right of Use Assets and Lease Liabilities have been recognised along with Right of Use Assets being depreciated on straight line basis and interest calculated on Lease Liabilities.

6. Adjustment related to NFRS has been transferred to Regulatory Reserve.

7. The Detailed interim financial report has been published in our website.

8. Personnel expenses include a provision for staff bonus, calculated in accordance with prevailing bonus laws.

9. The above figures are subject to change as per the direction of the Regulators and/or Statutory Auditor.

Interest Rate

1. Deposit 7.5%-13.29%

2. Loan & Advance 14%-15%

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

आ.व. २०८२/८३ को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण : आ.व. २०८२/०८३ को चौथो त्रैमासिक अवधिको अपरिष्कृत वित्तीय विवरण यसै साथ प्रकाशित गरिएको छ । यो विवरण संस्थाको वेवसाइट www.matribhumimf.com.np मा पनि राखिएको छ ।

ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी अनुपात (वार्षिकमा) ४५.१३

मूल्य आम्दानी अनुपात P/E Ratio १८.५९

तरलता अनुपात १५.६०

प्रति शेयर नेटवर्थ १४५.४२

प्रति शेयरकुल सम्पत्तिको मूल्य १,९४१.५१

२. व्यवस्थापकीय विश्लेषण :

क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सो को प्रमुख कारण सम्बन्धी विवरण :

यस अवधिमा कर्जा लगानी रु. १४,५५,८१,२३६/- तथा सदस्यको बचत रु. ८,१८,५५,८७०/- ले वृद्धि भएको छ । यस अवधिमा कर्जा असुली समेत सन्तोषजनक रुपमा वृद्धि भई यस अवधिमा खुद नाफा रकम रु. २८,३५,६९,४९२/- आर्जन गर्न संस्था सफल भएको छ ।

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :

सदस्यहरुको वित्तिय पहुँच अभिवृद्धि गराई, नेपालको गरिबी न्यूनिकरण, सदस्यहरुको व्यवसाय प्रर्वद्धनद्वारा सदस्यको जीवनस्तरमा सुधार, सदस्यहरुलाई वित्तीय तथा व्यवसायिक साक्षरता मार्फत तरलताको व्यवस्थापनका लागि आन्तरिक स्रोत जुटाउन खराब कर्जा असुली गर्ने रणनीतिहरु बनाई कार्य गर्ने, कर्जाको गुणस्तरमा सुधार गर्न, सहुलियत दरको थोक कर्जा प्राप्त गर्न विशेष पहल गर्ने, सर्वसाधारणमा निष्काशन गर्न बाँकी शेयर निष्काशन (FPO) गर्ने, ग्राहक संरक्षण कोषको रकम ग्राहकको हितमा अधिकतम उपयोग गर्ने, उद्यम विकास कार्यक्रमलाई प्रभावकारी सञ्चालन गर्ने, सेवा नपुगेका क्षेत्रमा रहेका विपन्न एवं पिछडिएका वर्गलाई लघुवित्त कार्यक्रममा आवद्ध गरेर सेवा विस्तार गर्ने, वित्तीय संस्थाको सेवा तथा कार्यकमलाई क्रमश: प्रविधिमैत्री तथा सदस्यमैत्री बनाउदै लैजाने लगायतका लक्ष्य राखेर कार्य गरिएको छ ।

ग) विगतको अनुभवबाट, संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पर्न सक्ने घटना, आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण :

यस त्रैमासमा सदस्यहरुमा कर्जा मिनाह सम्बन्धी अफवाह, लघुवित्त विरुद्धको संघर्ष समितिको अवरोध, आर्थिक मन्दि, पूँजीकोषमा परेको दवाव आदिका कारण व्यवसाय वृद्धि अपेक्षित नभएता पनि प्रभावकारी कर्जा असुली मार्फत संस्थाले कमिक रुपमा नाफा आर्जन गर्न सफल भएको छ । साथै वित्तीय संस्थाले समिक्षा अवधिमा निष्कृय कर्जा असुलीमा सुधार गर्दै संस्थाको व्यवसायिक योजना अनुरुप समग्र लक्ष्य प्राप्ति तर्फ अग्रसर भई रणनीतिक योजना सहित अघि बढिरहेकोले उपरोक्त समस्याहरुको बावजुद संस्थाको मौज्दात, नाफा तथा नगद प्रवाहमा तात्त्विक असर नपर्ने अपेक्षा गरिएको छ ।

३. कानुनी कारवाही सम्बन्धी विवरण :

क) त्रैमासिक अवधिमा संगठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए : नभएको ।

ख) यस संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए :

यस सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।

ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए :

यस सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।

४. वित्तीय संस्थाको शेयर कारोवार सम्बन्धी विश्लेषण :

क) धितोपत्र बजारमा भएको यस संस्थाको शेयरको कारोवार सम्बन्धमा व्यवस्थापनको धारणा : धितोपत्र विनिमय बजारको खुल्ला बजार कारोवारले यस वित्तीय संस्थाको शेयरको बजार मुल्य निर्धारण गर्ने हुँदा यस सम्बन्धमा व्यवस्थापन पक्षको कुनै टिप्पणी छैन ।

ख) नेपाल स्टक एक्सचेन्जको वेभसाइट www.nepalstock.com.np अनुसार मिति २०८३/०१/०१ देखि २०८३/०३/३२ सम्मको अवधिमा यस संस्थाको शेयर कारोवार निम्न अनुसार भएको देखिन्छ ।

अधिकतम मूल्य ९८९.००

न्यूनतम मूल्य ७३०.००

अन्तिम मूल्य ८३१.००

कारोवार दिन ६४

कारोवार संख्या १,४१३

कारोबार रकम ३,६९,४५,७७२.८०

कारोवार कित्ता ४१,४६०

५. समस्या तथा चुनौति :

लघुवित्त विरुद्धका क्रियाकलाप गरिरहेको लघुवित्त विरुद्धको संघर्ष समिति, देशको समग्र आर्थिक अवस्था र वित्तीय क्षेत्रमा देखिएको अस्वस्थ प्रतिष्पर्धा, बढ्दो निष्कृय कर्जाका कारण व्यवसाय वृद्धिमा जोखिम श्रृजना भएको छ। लघुवित्त क्षेत्रमा देखिएको सदस्य/कर्जाको दोहोरोपना, बहुबैंकिङ्ग, न्यून सरकारी आर्थिक कृयाकलाप, सदस्यहरुको सामूहिक भावनामा ह्रास आउनु, उच्च सञ्चालन खर्च आदि वित्तीय संस्थाका समस्या तथा चुनौतीहरु हुन् ।

६. संस्थागत सुशासन :

यस वित्तीय संस्था संस्थागत सुशासन कायम गर्न सदैव प्रतिवद्ध रहेको छ । संस्थागत सुशासनमा ध्यान दिँदै संस्थाले अन्य विषयहरुका अतिरिक्त देहाय अनुसारका कदमहरुको समेत अवलम्बन गरेको छ ।

क) यस संस्थाको सञ्चालक समिति, व्यवस्थापन, शेयरधनीहरु लगायत सम्पूर्ण सरोकारवालाहरुको हित संरक्षण तथा सम्वर्द्धन गर्न वित्तीय संस्था सदैव प्रतिवद्ध रहेको छ । नेपाल राष्ट्र बैंक तथा विद्यमान ऐन, कानून र अन्य नियमनकारी निकायहरुको निर्देशनको पालना गरी संस्थागत सुशासनको निरन्तर परिपालनाको लागि सञ्चालक समितिले विभिन्न नीति, नियम तथा कार्यविधिहरु तर्जुमा गर्ने तथा आवश्यकता अनुसार संशोधन गर्ने गरेको र उक्त नीति तथा निर्देशनहरुलाई व्यवस्थापनले कार्यान्वयन गर्दै आईरहेको छ ।

ख) संस्थाले आफ्नो कारोवारलाई चुस्त, दुरुस्त राख्न तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी बनाउन सञ्चालक समिति तथा व्यवस्थापन तहमा लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति, सम्पत्ति शुद्धिकरण अनुगमन समिति तथा अन्य आवश्यक समिति, उपसमितिहरुको गठन गरेको छ । उक्त समिति तथा उपसमितिहरुको नियमित रुपमा बैठक बसी काम गर्ने क्रममा देखिएका कमी कमजोरीहरुलाई सुधार गर्न सम्बन्धित व्यवस्थापनलाई आवश्यक निर्देशनहरु दिने गरेको छ ।

ग) केन्द्रीय/कर्पोरेट कार्यालय तथा शाखा कार्यालयहरुको लेखा तथा आन्तरिक नियन्त्रण प्रणालीलाई प्रभावकारी तथा चुस्त दुरुस्त वनाई राख्न शाखाहरुमा नियमित सुपरिवेक्षण तथा आन्तरिक लेखापरीक्षण कार्य हुदै आईरहेको छ । सुपरिवेक्षण तथा लेखापरीक्षणले औल्याएका कमी कमजोरीहरुलाई यथाशिघ्र सुधार गरिएको छ ।

७. सत्य तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषक :

आजका मितिसम्म यस प्रतिवेदनमा उल्लिखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु की मैले जाने बुझे सम्म यस प्रतिवेदनमा उल्लिखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन ।

QUARTERLY UNAUDITED FINANCIAL STATEMENT

As at the end of Fourth Quarter (2083/03/32) of the fiscal year 2082/83

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended Asar 2083

Figures in NPR
Particulars This Quarter Ending	(2082.83)	(2081.82)
Assets
Cash & Cash Equivalents	17,024,512	27,550,356
Statutory Balances and Due from Nepal Rastra Bank	392,079,575	559,079,575
Placement with Banks & Financial Institutions	492,677,671	587,868,031
Derivative Financial Institutions	-	-
Other Trading Assets	-	-
Loans and Advances to MFIs & Cooperatives	-	-
Loan & Advances to Customers	11,027,902,603	10,474,217,623
Investment Securities	1,000,000	1,000,000
Current Tax Assets	86,324,877	6,324,877
Investment Property	-	-
Property and Equipment	161,170,174	189,938,859
Goodwill and Intangible Assets	770,199	1,152,671
Deferred Tax Assets	-	-
Other Assets	20,695,771	51,444,125
Total Assets	12,199,645,382	11,898,576,117
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	4,772,765,366	4,756,539,367
Borrowings	5,635,555,272	6,266,486,465
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	7,917,100	7,917,100
Other Liabilities	869,631,095	239,313,968
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	11,285,868,833	11,270,256,901
Equity
Share Capital	628,357,337	628,357,337
Share Premium	-	-
Retained Earnings	(397,376,192)	(615,724,701)
Reserves	682,795,404	615,686,581
Total Equity	913,776,549	628,319,216
Total Liabilities and Equity	12,199,645,382	11,898,576,117

Condensed Statement of Profit and Loss

For the Quarter Ended on Asar 2083

Figures in NPR
Particulars Current Year	2082.83	2082.83	2081.82	2081.82
Interest Income	526,425,556	1,517,898,416	417,839,760	1,398,802,979
Interest Expense	187,585,634	763,424,890	226,827,168	924,399,625
Net Interest Income	338,839,922	754,473,525	191,012,592	474,403,354
Fee and Commission Income	65,233,538	151,632,554	28,107,627	136,386,339
Fee and Commission Expense	38,595	317,758	-	-
Net Fee and Commission Income	65,194,943	151,314,796	28,107,628	136,386,339
Net Interest, Fee and Commission Income	404,034,865	905,788,321	219,120,219	610,789,692
Net Trading Income	-	-	-	-
Other Operating Income	19,460,966	20,754,728	-	-
Total Operating Income	423,495,831	926,543,049	219,120,219	610,789,692
Impairment Charge/ (Reversal) for Loans and Other Lossess	(88,060,664)	(99,964,461)	520,460,442	530,653,076
Net Operating Income	511,556,496	1,026,507,510	(301,340,222)	80,136,617
Operating Expense	208,215,047	621,408,236	140,889,692	565,910,925
Personnel Expenses	135,048,090	450,181,391	114,657,620	441,929,699
Other Operating Expenses	58,590,710	140,159,733	5,619,090	88,843,964
Depreciation & Amortisation	14,576,247	31,067,112	20,612,983	35,137,263
Operating Profit	303,341,449	405,099,274	(442,229,915)	(485,774,309)
Non Operating Income	-	-	41,897,561	41,897,561
Non Operating Expense	-	-	29,515,608	29,515,608
Profit Before Income Tax	303,341,449	405,099,274	(429,847,962)	(473,392,356)
Income Tax Expense
Current Tax	91,002,435	121,529,782	(14,672,950)	(14,672,950)
Deferred Tax	-	-	(35,228,427)	(35,228,427)
Profit for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
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 for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Annualized Basic Earing Per Share	-	45.13	-	(83.28)
Diluted Earning per share	-	45.13	-	(83.28)

Particulars Current Year (This Quarter) Current Year (Upto	This Quarter) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Upto	This Quarter)
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 Deposit and Borrowing Ratio	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Details about the Distributable Profit

Particulars NPR

Net Profit or (Loss) as per statement of profit or loss for the Period 283,569,492

1. Appropriations

1.1 Profit required to be appropriated to: (65,220,983)

a. General Reserve (56,713,898)

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility (2,835,695)

e. Employee Training Fund -

f. Client Protection Fund (5,671,390)

g. Staff Welfare Fund -

h. Other -

1.2 Profit required to be transferred to Regulatory Reserve: -

a. Transfer to Regulatory Reserve -

b. Transfer from Regulatory Reserve -

Net Profit for the period available for distribution 218,348,509

Opening Retained Earning as on 1 Shrawan 2082 (615,724,701)

Adjustment (+/-) -

Total Distributable profit or (loss) (397,376,192)

Notes:

2. The Loans and Advance includes interest receivable & Staff Loans are presented net of impairment loss.

3. Actuarial Valuation has been done on annual basis for Employee Benefit.

4. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

6. Adjustment related to NFRS has been transferred to Regulatory Reserve.

7. The Detailed interim financial report has been published in our website.

8. Personnel expenses include a provision for staff bonus, calculated in accordance with prevailing bonus laws.

9. The above figures are subject to change as per the direction of the Regulators and/or Statutory Auditor.

Interest Rate

1. Deposit 7.5%-13.29%

2. Loan & Advance 14%-15%

Securities Registration and Issue Regulations, 2073 Schedule-14 (Related to Rule 26 Sub-rule (1))

Fourth Quarterly Report of F.Y. 2082/83

1. Financial Statements :

a) Balance Sheet, Profit and Loss Statement of the Quarterly Period: Unaudited financial statements of the fourth quarter of F.Y. 2082/083 have been published herewith. This statement is also available on the institution's website www.matribhumimf.com.np.

b) Key Financial Ratios :

Earnings Per Share (Annualized) ४५.१३

Price Earnings Ratio P/E Ratio १८.५९

Liquidity Ratio १५.६०

Net Worth Per Share १४५.४२

Total Asset Value Per Share १,९४१.५१

2. Managerial Analysis :

a) Details regarding major reasons if there are any changes in the institution's balance, income, and liquidity during the quarter:

During this period, loan investment increased by Rs. १४,५५,८१,२३६/- and members' savings increased by Rs. ८,१८,५५,८७०/-. Loan recovery also increased satisfactorily during this period, and the institution succeeded in earning a net profit of Rs. २८,३५,६९,४९२/- during this period.

b) Analytical details of management regarding business plans for the upcoming period:

Work has been carried out with objectives including increasing members' financial access, reducing poverty in Nepal, improving members' living standards through business promotion, formulating loan recovery strategies to manage liquidity through financial and business literacy, improving loan quality, taking special initiatives to obtain subsidized wholesale loans, issuing remaining shares to the public (FPO), maximizing utilization of client protection fund for clients' welfare, effectively conducting enterprise development programs, expanding services by connecting poor and backward classes in underserved areas to microfinance programs, and gradually making the financial institution's services and programs technology-friendly and member-friendly.

c) Analytical details regarding incidents, etc., from past experience that could materially impact the corporate body's balance, profit, or cash flow:

In this quarter, although business growth was not as expected due to rumors of loan waivers among members, obstruction by the anti-microfinance struggle committee, economic slowdown, pressure on capital fund, etc., the institution succeeded in earning gradual profit through effective loan recovery. In addition, the financial institution is improving recovery of non-performing loans in the review period and moving forward in line with its business plan toward achieving overall targets along with strategic planning; therefore, despite the above problems, it is expected that there will be no material impact on the institution's reserves, profit, and cash flow.

3. Details Regarding Legal Proceedings :

a) If any lawsuit has been filed by or against the corporate body during the quarterly period: None.

b) If any lawsuit has been filed regarding violation of prevailing rules or criminal offence by or against promoters or directors of the institution:

No information has been received in this regard.

c) If any lawsuit has been filed against any promoter or director regarding financial crime:

No information has been received in this regard.

4. Analysis Regarding Share Transactions of the Financial Institution :

a) Management's opinion regarding share transactions of the institution in the securities market: Since the open market transactions of the securities exchange determine the market price of this financial institution's shares, management has no comment in this regard.

b) As per Nepal Stock Exchange website www.nepalstock.com.np, the share transactions of this institution during the period from 2083/01/01 to 2083/03/32 are observed as follows.

Maximum Price ९८९.००

Minimum Price ७३०.००

Closing Price ८३१.००

Trading Days ६४

Total Transactions १,४१३

Turnover Amount ३,६९,४५,७७२.८०

Traded Quantity ४१,४६०

5. Problems and Challenges :

Anti-microfinance struggle committees conducting activities against microfinance, overall economic condition of the country, unhealthy competition seen in the financial sector, and risks to business growth due to increasing non-performing loans. Duplication of members/loans seen in the microfinance sector, multiple banking, low government economic activities, decline in collective spirit among members, high operational costs, etc., are problems and challenges for the financial institution.

6. Corporate Governance :

This financial institution is always committed to maintaining corporate governance. Paying attention to corporate governance, the institution has adopted the following measures in addition to other matters.

a) The financial institution is always committed to protecting and promoting the interests of its Board of Directors, management, shareholders, and all stakeholders. In compliance with directives of Nepal Rastra Bank and prevailing Acts, laws, and other regulatory bodies, the Board of Directors formulates and amends various policies, rules, and procedures as needed for continuous adherence to corporate governance, and management has been implementing these policies and directives.

b) To keep its operations neat and tidy and to make internal control systems effective, the institution has constituted an Audit Committee, Risk Management Committee, Staff Service and Facilities Committee, Anti-Money Laundering Monitoring Committee, and other necessary committees and sub-committees at the Board and management levels. These committees and sub-committees hold regular meetings and give necessary directions to the relevant management to rectify shortcomings observed during work.

c) To keep the accounting and internal control systems of the Central/Corporate Office and branch offices effective and orderly, regular supervision and internal audit work is being conducted in branches. Deficiencies pointed out by supervision and audit have been rectified promptly.

7. Declaration by Chief Executive Regarding Truth and Factuality :

I personally assume responsibility regarding the accuracy of information and details stated in this report up to today's date. In addition, I declare that to the best of my knowledge and understanding, the details mentioned in this report are true, factual, and complete, and no details, notices, and information necessary for investors to make informed decisions have been concealed.

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मातृभूमि लघुवित्तको चौथो त्रैमासिक वित्तीय विवरण सार्वजनिकMatribhumi Laghubitta Publishes Q4 Financial Statement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 16, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 6 मिनेट

QUARTERLY UNAUDITED FINANCIAL STATEMENT

As at the end of Fourth Quarter (2083/03/32) of the fiscal year 2082/83

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended Asar 2083

Figures in NPR
Particulars This Quarter Ending	(2082.83)	(2081.82)
Assets
Cash & Cash Equivalents	17,024,512	27,550,356
Statutory Balances and Due from Nepal Rastra Bank	392,079,575	559,079,575
Placement with Banks & Financial Institutions	492,677,671	587,868,031
Derivative Financial Institutions	-	-
Other Trading Assets	-	-
Loans and Advances to MFIs & Cooperatives	-	-
Loan & Advances to Customers	11,027,902,603	10,474,217,623
Investment Securities	1,000,000	1,000,000
Current Tax Assets	86,324,877	6,324,877
Investment Property	-	-
Property and Equipment	161,170,174	189,938,859
Goodwill and Intangible Assets	770,199	1,152,671
Deferred Tax Assets	-	-
Other Assets	20,695,771	51,444,125
Total Assets	12,199,645,382	11,898,576,117
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	4,772,765,366	4,756,539,367
Borrowings	5,635,555,272	6,266,486,465
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	7,917,100	7,917,100
Other Liabilities	869,631,095	239,313,968
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	11,285,868,833	11,270,256,901
Equity
Share Capital	628,357,337	628,357,337
Share Premium	-	-
Retained Earnings	(397,376,192)	(615,724,701)
Reserves	682,795,404	615,686,581
Total Equity	913,776,549	628,319,216
Total Liabilities and Equity	12,199,645,382	11,898,576,117

Condensed Statement of Profit and Loss

For the Quarter Ended on Asar 2083

Figures in NPR
Particulars Current Year	2082.83	2082.83	2081.82	2081.82
Interest Income	526,425,556	1,517,898,416	417,839,760	1,398,802,979
Interest Expense	187,585,634	763,424,890	226,827,168	924,399,625
Net Interest Income	338,839,922	754,473,525	191,012,592	474,403,354
Fee and Commission Income	65,233,538	151,632,554	28,107,627	136,386,339
Fee and Commission Expense	38,595	317,758	-	-
Net Fee and Commission Income	65,194,943	151,314,796	28,107,628	136,386,339
Net Interest, Fee and Commission Income	404,034,865	905,788,321	219,120,219	610,789,692
Net Trading Income	-	-	-	-
Other Operating Income	19,460,966	20,754,728	-	-
Total Operating Income	423,495,831	926,543,049	219,120,219	610,789,692
Impairment Charge/ (Reversal) for Loans and Other Lossess	(88,060,664)	(99,964,461)	520,460,442	530,653,076
Net Operating Income	511,556,496	1,026,507,510	(301,340,222)	80,136,617
Operating Expense	208,215,047	621,408,236	140,889,692	565,910,925
Personnel Expenses	135,048,090	450,181,391	114,657,620	441,929,699
Other Operating Expenses	58,590,710	140,159,733	5,619,090	88,843,964
Depreciation & Amortisation	14,576,247	31,067,112	20,612,983	35,137,263
Operating Profit	303,341,449	405,099,274	(442,229,915)	(485,774,309)
Non Operating Income	-	-	41,897,561	41,897,561
Non Operating Expense	-	-	29,515,608	29,515,608
Profit Before Income Tax	303,341,449	405,099,274	(429,847,962)	(473,392,356)
Income Tax Expense
Current Tax	91,002,435	121,529,782	(14,672,950)	(14,672,950)
Deferred Tax	-	-	(35,228,427)	(35,228,427)
Profit for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
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 for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Annualized Basic Earing Per Share	-	45.13	-	(83.28)
Diluted Earning per share	-	45.13	-	(83.28)

Particulars Current Year (This Quarter) Current Year (Upto	This Quarter) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Upto	This Quarter)
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 Deposit and Borrowing Ratio	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Details about the Distributable Profit

Particulars NPR

Net Profit or (Loss) as per statement of profit or loss for the Period 283,569,492

1. Appropriations

1.1 Profit required to be appropriated to: (65,220,983)

a. General Reserve (56,713,898)

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility (2,835,695)

e. Employee Training Fund -

f. Client Protection Fund (5,671,390)

g. Staff Welfare Fund -

h. Other -

1.2 Profit required to be transferred to Regulatory Reserve: -

a. Transfer to Regulatory Reserve -

b. Transfer from Regulatory Reserve -

Net Profit for the period available for distribution 218,348,509

Opening Retained Earning as on 1 Shrawan 2082 (615,724,701)

Adjustment (+/-) -

Total Distributable profit or (loss) (397,376,192)

Notes:

2. The Loans and Advance includes interest receivable & Staff Loans are presented net of impairment loss.

3. Actuarial Valuation has been done on annual basis for Employee Benefit.

4. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

6. Adjustment related to NFRS has been transferred to Regulatory Reserve.

7. The Detailed interim financial report has been published in our website.

8. Personnel expenses include a provision for staff bonus, calculated in accordance with prevailing bonus laws.

9. The above figures are subject to change as per the direction of the Regulators and/or Statutory Auditor.

Interest Rate

1. Deposit 7.5%-13.29%

2. Loan & Advance 14%-15%

आ.व. २०८२/८३ को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी अनुपात (वार्षिकमा) ४५.१३

मूल्य आम्दानी अनुपात P/E Ratio १८.५९

तरलता अनुपात १५.६०

प्रति शेयर नेटवर्थ १४५.४२

प्रति शेयरकुल सम्पत्तिको मूल्य १,९४१.५१

२. व्यवस्थापकीय विश्लेषण :

३. कानुनी कारवाही सम्बन्धी विवरण :

यस सम्बन्धमा कुनै जानकारी प्राप्त भएको छैन ।

४. वित्तीय संस्थाको शेयर कारोवार सम्बन्धी विश्लेषण :

अधिकतम मूल्य ९८९.००

न्यूनतम मूल्य ७३०.००

अन्तिम मूल्य ८३१.००

कारोवार दिन ६४

कारोवार संख्या १,४१३

कारोबार रकम ३,६९,४५,७७२.८०

कारोवार कित्ता ४१,४६०

५. समस्या तथा चुनौति :

६. संस्थागत सुशासन :

७. सत्य तथ्य सम्बन्धमा कार्यकारी प्रमुखको उद्घोषक :

QUARTERLY UNAUDITED FINANCIAL STATEMENT

As at the end of Fourth Quarter (2083/03/32) of the fiscal year 2082/83

Unaudited Condensed Statement of Financial Position (As per NFRS)

As on Quarter Ended Asar 2083

Figures in NPR
Particulars This Quarter Ending	(2082.83)	(2081.82)
Assets
Cash & Cash Equivalents	17,024,512	27,550,356
Statutory Balances and Due from Nepal Rastra Bank	392,079,575	559,079,575
Placement with Banks & Financial Institutions	492,677,671	587,868,031
Derivative Financial Institutions	-	-
Other Trading Assets	-	-
Loans and Advances to MFIs & Cooperatives	-	-
Loan & Advances to Customers	11,027,902,603	10,474,217,623
Investment Securities	1,000,000	1,000,000
Current Tax Assets	86,324,877	6,324,877
Investment Property	-	-
Property and Equipment	161,170,174	189,938,859
Goodwill and Intangible Assets	770,199	1,152,671
Deferred Tax Assets	-	-
Other Assets	20,695,771	51,444,125
Total Assets	12,199,645,382	11,898,576,117
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	4,772,765,366	4,756,539,367
Borrowings	5,635,555,272	6,266,486,465
Current Tax Liabilities	-	-
Provisions	-	-
Deferred Tax Liabilities	7,917,100	7,917,100
Other Liabilities	869,631,095	239,313,968
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	11,285,868,833	11,270,256,901
Equity
Share Capital	628,357,337	628,357,337
Share Premium	-	-
Retained Earnings	(397,376,192)	(615,724,701)
Reserves	682,795,404	615,686,581
Total Equity	913,776,549	628,319,216
Total Liabilities and Equity	12,199,645,382	11,898,576,117

Condensed Statement of Profit and Loss

For the Quarter Ended on Asar 2083

Figures in NPR
Particulars Current Year	2082.83	2082.83	2081.82	2081.82
Interest Income	526,425,556	1,517,898,416	417,839,760	1,398,802,979
Interest Expense	187,585,634	763,424,890	226,827,168	924,399,625
Net Interest Income	338,839,922	754,473,525	191,012,592	474,403,354
Fee and Commission Income	65,233,538	151,632,554	28,107,627	136,386,339
Fee and Commission Expense	38,595	317,758	-	-
Net Fee and Commission Income	65,194,943	151,314,796	28,107,628	136,386,339
Net Interest, Fee and Commission Income	404,034,865	905,788,321	219,120,219	610,789,692
Net Trading Income	-	-	-	-
Other Operating Income	19,460,966	20,754,728	-	-
Total Operating Income	423,495,831	926,543,049	219,120,219	610,789,692
Impairment Charge/ (Reversal) for Loans and Other Lossess	(88,060,664)	(99,964,461)	520,460,442	530,653,076
Net Operating Income	511,556,496	1,026,507,510	(301,340,222)	80,136,617
Operating Expense	208,215,047	621,408,236	140,889,692	565,910,925
Personnel Expenses	135,048,090	450,181,391	114,657,620	441,929,699
Other Operating Expenses	58,590,710	140,159,733	5,619,090	88,843,964
Depreciation & Amortisation	14,576,247	31,067,112	20,612,983	35,137,263
Operating Profit	303,341,449	405,099,274	(442,229,915)	(485,774,309)
Non Operating Income	-	-	41,897,561	41,897,561
Non Operating Expense	-	-	29,515,608	29,515,608
Profit Before Income Tax	303,341,449	405,099,274	(429,847,962)	(473,392,356)
Income Tax Expense
Current Tax	91,002,435	121,529,782	(14,672,950)	(14,672,950)
Deferred Tax	-	-	(35,228,427)	(35,228,427)
Profit for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
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 for the Period	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	212,339,014	283,569,492	(479,749,339)	(523,293,733)
Annualized Basic Earing Per Share	-	45.13	-	(83.28)
Diluted Earning per share	-	45.13	-	(83.28)

Particulars Current Year (This Quarter) Current Year (Upto	This Quarter) Previous Year Corresponding (This Quarter) Previous Year Corresponding (Upto	This Quarter)
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 Deposit and Borrowing Ratio	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Details about the Distributable Profit

Particulars NPR

Net Profit or (Loss) as per statement of profit or loss for the Period 283,569,492

1. Appropriations

1.1 Profit required to be appropriated to: (65,220,983)

a. General Reserve (56,713,898)

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility (2,835,695)

e. Employee Training Fund -

f. Client Protection Fund (5,671,390)

g. Staff Welfare Fund -

h. Other -

1.2 Profit required to be transferred to Regulatory Reserve: -

a. Transfer to Regulatory Reserve -

b. Transfer from Regulatory Reserve -

Net Profit for the period available for distribution 218,348,509

Opening Retained Earning as on 1 Shrawan 2082 (615,724,701)

Adjustment (+/-) -

Total Distributable profit or (loss) (397,376,192)

Notes:

2. The Loans and Advance includes interest receivable & Staff Loans are presented net of impairment loss.

3. Actuarial Valuation has been done on annual basis for Employee Benefit.

4. Previous period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.

6. Adjustment related to NFRS has been transferred to Regulatory Reserve.

7. The Detailed interim financial report has been published in our website.

8. Personnel expenses include a provision for staff bonus, calculated in accordance with prevailing bonus laws.

9. The above figures are subject to change as per the direction of the Regulators and/or Statutory Auditor.

Interest Rate

1. Deposit 7.5%-13.29%

2. Loan & Advance 14%-15%

Securities Registration and Issue Regulations, 2073 Schedule-14 (Related to Rule 26 Sub-rule (1))

Fourth Quarterly Report of F.Y. 2082/83

1. Financial Statements :

b) Key Financial Ratios :

Earnings Per Share (Annualized) ४५.१३

Price Earnings Ratio P/E Ratio १८.५९

Liquidity Ratio १५.६०

Net Worth Per Share १४५.४२

Total Asset Value Per Share १,९४१.५१

2. Managerial Analysis :

a) Details regarding major reasons if there are any changes in the institution's balance, income, and liquidity during the quarter:

b) Analytical details of management regarding business plans for the upcoming period:

c) Analytical details regarding incidents, etc., from past experience that could materially impact the corporate body's balance, profit, or cash flow:

3. Details Regarding Legal Proceedings :

a) If any lawsuit has been filed by or against the corporate body during the quarterly period: None.

b) If any lawsuit has been filed regarding violation of prevailing rules or criminal offence by or against promoters or directors of the institution:

No information has been received in this regard.

c) If any lawsuit has been filed against any promoter or director regarding financial crime:

No information has been received in this regard.

4. Analysis Regarding Share Transactions of the Financial Institution :

b) As per Nepal Stock Exchange website www.nepalstock.com.np, the share transactions of this institution during the period from 2083/01/01 to 2083/03/32 are observed as follows.

Maximum Price ९८९.००

Minimum Price ७३०.००

Closing Price ८३१.००

Trading Days ६४

Total Transactions १,४१३

Turnover Amount ३,६९,४५,७७२.८०

Traded Quantity ४१,४६०