आधिकारिक सूचनाFinancial Analysis13 Aug, 2026

एनएमबि लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणNMB Laghubitta Bittiya Sanstha: Q4 Unaudited Financial Results

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 13, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 6 मिनेट

Unaudited Financial Result (Quarterly)

As at the end of Fourth Quarter (2080/03/32) of the Fiscal year 2079/080

Condensed Consolidated Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash equivalent	745,659,839	221,797,296
Statutory Balances and Due from Nepal Rastra Bank	42,500,000	30,000,000
Placement with Bank & Financial Institutions	40,000,000	40,000,000
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	8,638,201,592	6,669,888,911
Investment Securities	1,195,691	1,195,691
Current Tax Assets	9,451,836	7,448,281
Investment Property	-	-
Property and Equipment	70,354,911	80,943,289
Goodwill and Intangible assets	2,006,087	3,459,906
Deferred Tax Assets	13,642,520	12,180,387
Other Assets	496,123,786	14,476,852
Total Assets	10,059,136,262	7,081,390,614
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from Customers	2,100,730,511	1,567,726,762
Borrowing	6,092,627,870	4,334,499,067
Current Tax Liabilities	-	-

Provisions 347,517 -

Deferred Tax Liabilities	-	-
Other Liabilities	777,771,545	234,940,041
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	8,971,477,444	6,137,165,869
Equity
Share Capital	721,449,149	721,449,149
Share Premium	72,972,961	72,972,961
Retained Earnings	42,642,914	(60,476,990)
Reserves	250,593,794	210,279,624
Total Equity	1,087,658,818	944,224,744
Total Liabilities and Equity	10,059,136,262	7,081,390,614
Contingent Liabilities and Commitment	-	-
Net assets value per share	150.76	130.88

Unaudited Condensed Statement of Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Interest Income	309,363,875	1,034,684,567	257,758,003	800,085,933
Interest Expense	(110,082,421)	(391,196,370)	(97,327,670)	(361,021,080)
Net Interest Income	199,281,454	643,488,197	160,430,333	439,064,853
Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Fee and Commission Expense	-	-	-	-
Net Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Interest, Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Trading Income	-	-	-	-
Other Operating Income	-	-	-	-
Total Operating Income	228,481,663	724,774,997	20,462,987	58,515,393
Impairment (charge)/reversal for loans and other losses	(29,051,169)	(92,171,303)	(110,030,727)	(112,134,967)
Net Operating Income	199,430,494	632,603,694	(89,567,740)	(53,619,574)
Operating Expense
Personnel Expenses	(77,933,557)	(311,252,787)	(60,851,600)	(259,141,113)
Other Operating Expenses	(30,377,985)	(99,263,397)	(28,719,087)	(94,123,431)
Depreciation & Amortization	(7,481,078)	(30,330,616)	(8,184,372)	(31,585,248)
Operating Profit	83,637,874	191,756,894	(187,322,799)	(438,469,366)
Non Operating Income	43,346	252,072	3,644,416	3,682,252
Non Operating Expense	(1,589,255)	(1,589,255)	-	-
Profit before Income Tax	85,270,475	190,419,711	(183,678,383)	(434,787,113)
Income Tax Expense	(21,703,323)	(43,017,756)	10,485,908	(2,202,631)
Current Tax	(23,165,456)	(44,479,889)	(2,202,631)	(2,202,631)
Deferred Tax	1,462,133	1,462,133	12,688,540	-
Profit for the period	63,567,152	147,401,955	(173,192,474)	(436,989,745)
Other Comprehensive Income
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	60,388,642	147,401,955	(12,762,141)	14,763,648
Basic Earning Per Share	33.48	20.43	-7.08	2.05
Diluted Earning Per Share	33.48	20.43	-7.08	2.05
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Total	60,388,642	147,401,955	(12,762,141)	14,763,648

Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total Loan Loss Provision to Total NPL	-	-
Cost of Funds	-	-
CD Ratio (Calculated as per NRB Direction)	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Interest Rate

SN Particulars Rates

1 Deposits 7.50% to Max 8.50%

2 Loans and Advances 12% to 15.00%

Notes :

1. The above financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) issued by Institute of Chartered Accountants of Nepal (ICAN).

2. The Loans and Advances include interest receivables and staff loans and are presented net of impairment loss.

3. Adjustments of employee benefit shall be done after receiving the actuarial valuation report.

4. Personnel Expenses include provision of staff bonus which is computed inline with the Bonus Act.

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

6. 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 of straight line basis and interest calculated on lease liabilities.

7. The above figures are subject to change as per the direction of regulators/supervisors and external auditors.

8. Adjustment related to NFRS has been transferred to regulatory reserve.

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Amount in NPR

Net Profit for the Period Ended 4th Quarter 147,401,955

1. Appropriations

1.1 Profit Required to be appropriated to: 33,566,159

a. General Reserve 29,187,964

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,459,398

e. Employee Efficiency Enhancement Fund -

f. Client Protection Fund 2,918,796

g. Staff Welfare Fund -

h. Others -

1.2 Profit Required to be transferedd to regulatory reserve:

a. Transfer to regulatory reserve 10,715,893

b. Transfer from regulatory reserve -

Net Profit for the Period Ended 4th Quarter available for distribution 103,119,904

धितोपत्र दर्ता तथा निष्काशन नियमावली,

२०६४ को अनुसूची १४ (नियम २६ को उपनियम (१) संग सम्बन्धित)

आ.व.२०७९/८० को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

क) यस एनएमबि लघुवित्त वित्तीय संस्थाको चौथो त्रैमासको वासलात, नाफा नोक्सान सम्बन्धी विवरण यसै साथ प्रकाशित गरिएको छ। एनएमबि बैंक लिमिटेडको सहायक कम्पनीको रुपमा रहेको यस लघुवित्त वित्तीय संस्थाको चुक्ता पूँजी रु. ७२,१४,४९,१४९.०० रहेको छ। यस वित्तीय संस्थामा एनएमबि बैंकको संस्थापक तथा सर्वसाधारण गरी जम्मा ५१ प्रतिशत र अन्य संस्थापक व्यक्तिको ३८.८४ प्रतिशत शेयर स्वामित्व रहेको छ। यस लघुवित्त वित्तीय संस्थाको ५१ प्रतिशत संस्थापक शेयर र ४९ प्रतिशत सर्वसाधारण शेयर रहेको छ। यस वित्तीय संस्थाको एनएमबि बैंक र एनएमबि क्यापिटलसँगको सम्बन्धित पक्षबीचका कारोबार निम्न बमोजिम छ।

क्र.सं. विवरण रकम (रु.)

१ एनएमबि बैंकको कर्जा ३६७,९४१,२००

२ एनएमबि बैंकबाट लिएको सापटी २,५९९,८८१,२९४

३ एनएमबि बैंकलाई गरेको व्याज भुक्तानी १०७,९४०,२४७

४ एनएमबि बैंकमा रहेको मौज्दात ११९,६७६,४२४

५ एनएमबि क्यापिटललाई गरेको भुक्तानी २००,०००

ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी : रु.२०.४३

मूल्य आम्दानी अनुपात : २९.०२ गुणा

प्रति शेयर नेटवर्थ : रु.१५०.७६

प्रति शेयर कुल सम्पत्तिको मूल्य : रु.१३८४.३०

तरलता अनुपात : ९.१०

२. व्यवस्थापकीय विश्लेषण :

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

त्रैमासिक अवधिमा यस वित्तीय संस्थाको बचत मौज्दातमा सामान्य सुधार संगै तरलता सन्तोषजनक रहेको छ। वित्तीय संस्थाको कर्जा कारोबार तथा आम्दानीमा केहि सुधार देखिएको छ। उचित व्यवस्थापन तथा उपलब्ध स्रोत साधनको सही प्रयोग गरी प्रगति मार्गमा अगाडि बढाउनु आवश्यकता पुरा गर्नलाई संस्था दृढ रहेको छ।

ख) आगामी अवधिको व्यावसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :

देशभर ६७ जिल्लाहरुमा १४८ वटा शाखा तथा उपशाखाहरु संचालन गरेको यस वित्तीय संस्थाले देशका विकट हिमाली, पहाडी तथा तराई क्षेत्रमा बसोवास गर्ने करिब १ लाख ४४ हजार सदस्यहरुलाई उहाँहरुको पसिनालााई बचत तथा कर्जा जस्ता वित्तीय सेवा प्रदान गर्नुका साथै विभिन्न संघ संस्थाहरुसँग सहकार्य गरी स्थानीय स्तरमा सामाजिक कार्यमा हौसला प्रदान गर्ने तथा स्वरोजगारको भूमिका निर्वाह गर्ने गरिरहेको छ। M-Passbook, E-sewa, Mobile Banking जस्ता प्रविधिको उच्चतम प्रयोग गरी सदस्यहरुलाई मोबाइलबाट आफ्नो बचत तथा कर्जाको विवरण हेर्ने, बैठक मिति हेर्न वचत गर्न तथा कर्जा भुक्तानी गर्ने सुविधा प्रदान गरिरहेको छ भने समय सापेक्ष ग्राहकको चाहना अनुसार बचत योजना तथा कर्जा सुविधाहरु परिष्कृत गर्दै लैजाने व्यवस्थापनको योजना रही रहेको छ।

वित्तीय अनुशासित संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पर्न सक्ने घटना, अवस्था आदि भए सो सम्बन्धी विश्लेषणात्मक विवरण :

विद्यमान व्यापार जोखिमबाट हुन सक्ने नगद प्रवाह तथा अन्य जोखिमहरु प्रति व्यवस्थापन सजग रहेको छ। लघुवित्त क्षेत्रमा अवस्था प्रतिस्पर्धा, उत्पादनशील क्षेत्रको खिचावट, ऋणको गुणस्तर कमजोर हुनु आदिले वित्तीय संस्थाको क्रियाकलापमा असर पर्न सक्ने संभावना रहेको छ। कर्जाको व्याजदर निर्धारणको लागि आधारदरमा प्रिमियम थप गरी व्याजदर लागू गर्ने तथा हरेक त्रैमासमा आधारदरको आधारमा परिवर्तनीय व्याजदर लागू गर्ने प्रावधान रहेकाले यसको सकारात्मक प्रभाव पर्ने देखिन्छ। वित्तीय संस्थाको खुद व्याज आम्दानी दरमा वृद्धि सँगै वित्तीय संस्थाले मुनाफा सुनिश्चितताका साथ नगद प्रवाहमा असर नपर्ने अपेक्षा समेत गरेको छ।

३. कानूनी कारवाही सम्बन्धी विवरण :

क) यस त्रैमासमा संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको छैन।

ख) वित्तीय संस्थाको संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको हालसम्म संस्थालाई कुनै जानकारी प्राप्त भएको छैन।

ग) वित्तीय संस्थाको संस्थापक वा सञ्चालकको विरुद्धमा आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको हालसम्म संस्थालाई कुनै जानकारी प्राप्त भएको छैन।

४. शेयर बजारमा शेयरको कारोवार सम्बन्धी विश्लेषण :

क) धितोपत्र विनिमय बजारमा खुल्ला बजार कारोबारबाट यस वित्तीय संस्थाको शेयरको बजार मूल्य निर्धारण हुने हुँदा व्यवस्थापनको यस सम्बन्धमा कुनै टिप्पणी छैन।

ख) यस त्रैमासको शेयर सम्बन्धी विवरण :

अधिकतम मूल्य : रु.७३८.८

न्यूनतम मूल्य : रु.५९३

अन्तिम मूल्य : रु.५९३

कारोबार भएको कुल दिन : ६४

शेयर कित्ता कारोबार संख्या : ९४,८३९

५. समस्या र चुनौती :

क) सीमित वित्तीय स्रोत, वित्तीय साक्षरतामा कमी, दक्ष कर्मचारीलाई संस्थामा जोगाई राख्न नसक्नु र बदलिंदो संचालन लागत आदिका कारण कार्यक्षेत्र विस्तार गर्नमा चुनौती रहेको छ।

ख) ग्रामीण क्षेत्रमा वित्तीय सेवा संचालन गर्नको लागि आवश्यक न्यूनतम भौतिक पूर्वाधारहरु उपलव्ध नहुदा सो क्षेत्रहरुमा कार्यक्रम विस्तार गर्नमा चुनौती रहेको छ।

ग) एउटै ग्राहक विभिन्न लघुवित्त वित्तीय संस्थामा आवद्ध भएको हुनाले ग्राहकहरुको कारोबारमा दोहोरोपनाको कारण सदस्यहरुमा अधिक ऋणभारको समस्या पूर्ण नियन्त्रण भइनसकेको ले कर्जा लगानीमा गुणस्तरीयता कायम राख्न तथा निरन्तर असुलीमा केही चुनौती रहेको छ।

व्यवस्थापनको रणनीति: उल्लेखित चुनौतिहरुको सामना गर्दै व्यवस्थापनले बैंकिङ्गमा रोक लगाउनुका साथै विभिन्न कर्मचारी तालिम संचालन गरी क्षमता अभिबृद्धि गर्ने, प्रभावकारी ढङ्गले प्रशासनिक व्यवस्थापन गर्ने, प्रतिस्पर्धात्मक क्षमताको विकास गर्दै जाने, विवेकशील जोखिम व्यवस्थापनको नीतिलाई अंगीकार गर्दै जाने, उत्पादनमूलक र कृषि क्षेत्रमा आधारित कर्जालाई प्राथमिकता दिने, खर्चमा मितव्ययिता अपनाउने, वित्तीय पहुँचबाट टाढा रहेका ग्रामीण तथा विपन्न घरपरिवारमा वित्तीय सेवा पुर्याउने, केन्द्र व्यवस्थापनलाई उच्च महत्व दिई गुणस्तर कायम राख्ने, निक्षेप तथा परिचालनलाई विशेष महत्व दिने, ग्राहक सदस्यहरुलाई प्रदान गर्ने सेवाका प्रभावकारिता प्रविधि उच्च प्रयोग गर्दै ग्राहक सदस्यहरुको सन्तुष्टी देखि वित्तीय संस्थांशी रहेका स्रोत तथा साधनको अधिकतम उपयोग गरी ग्राहक सदस्यहरुको सन्तुष्टी स्तर वृद्धि र कर्जा गुणस्तरीयता बृद्धि का साथै संस्थाको मुनाफा सुनिश्चित गर्ने व्यवस्थापनको रणनीति रहेको छ।

६. संस्थागत सुशासन :

वित्तीय संस्थाको सञ्चालक समिति, लेखापरीक्षण समिति, कर्मचारी सेवा सुविधा समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति सुदृढीकरण अनुगमन समिति, सम्पत्ति दायित्व व्यवस्थापन समिति, कर्मचारी पदपूर्ति समिति, जो खिम व्यवस्थापन विभाग, आन्तरिक लेखापरीक्षण विभाग जस्ता संरचनाको माध्यमबाट समय सापेक्ष नीति नियमहरु मार्फत गर्न तथा सोको कार्यान्वयन गरी संस्थाभित्र संस्थागत सुशासन कायम गर्न तथा आन्तरिक नियन्त्रण प्रणालीलाई मजबुत बनाउन वित्तीय संस्था प्रतिवद्ध छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरुको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। म साँचो धोषणा गर्दछु कि मैले जानेबुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरु सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरुलाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरु लुकाइएको छैन।

Unaudited Financial Result (Quarterly)

As at the end of Fourth Quarter (2080/03/32) of the Fiscal year 2079/080

Condensed Consolidated Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash equivalent	745,659,839	221,797,296
Statutory Balances and Due from Nepal Rastra Bank	42,500,000	30,000,000
Placement with Bank & Financial Institutions	40,000,000	40,000,000
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	8,638,201,592	6,669,888,911
Investment Securities	1,195,691	1,195,691
Current Tax Assets	9,451,836	7,448,281
Investment Property	-	-
Property and Equipment	70,354,911	80,943,289
Goodwill and Intangible assets	2,006,087	3,459,906
Deferred Tax Assets	13,642,520	12,180,387
Other Assets	496,123,786	14,476,852
Total Assets	10,059,136,262	7,081,390,614
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from Customers	2,100,730,511	1,567,726,762
Borrowing	6,092,627,870	4,334,499,067
Current Tax Liabilities	-	-

Provisions 347,517 -

Deferred Tax Liabilities	-	-
Other Liabilities	777,771,545	234,940,041
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	8,971,477,444	6,137,165,869
Equity
Share Capital	721,449,149	721,449,149
Share Premium	72,972,961	72,972,961
Retained Earnings	42,642,914	(60,476,990)
Reserves	250,593,794	210,279,624
Total Equity	1,087,658,818	944,224,744
Total Liabilities and Equity	10,059,136,262	7,081,390,614
Contingent Liabilities and Commitment	-	-
Net assets value per share	150.76	130.88

Unaudited Condensed Statement of Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Interest Income	309,363,875	1,034,684,567	257,758,003	800,085,933
Interest Expense	(110,082,421)	(391,196,370)	(97,327,670)	(361,021,080)
Net Interest Income	199,281,454	643,488,197	160,430,333	439,064,853
Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Fee and Commission Expense	-	-	-	-
Net Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Interest, Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Trading Income	-	-	-	-
Other Operating Income	-	-	-	-
Total Operating Income	228,481,663	724,774,997	20,462,987	58,515,393
Impairment (charge)/reversal for loans and other losses	(29,051,169)	(92,171,303)	(110,030,727)	(112,134,967)
Net Operating Income	199,430,494	632,603,694	(89,567,740)	(53,619,574)
Operating Expense
Personnel Expenses	(77,933,557)	(311,252,787)	(60,851,600)	(259,141,113)
Other Operating Expenses	(30,377,985)	(99,263,397)	(28,719,087)	(94,123,431)
Depreciation & Amortization	(7,481,078)	(30,330,616)	(8,184,372)	(31,585,248)
Operating Profit	83,637,874	191,756,894	(187,322,799)	(438,469,366)
Non Operating Income	43,346	252,072	3,644,416	3,682,252
Non Operating Expense	(1,589,255)	(1,589,255)	-	-
Profit before Income Tax	85,270,475	190,419,711	(183,678,383)	(434,787,113)
Income Tax Expense	(21,703,323)	(43,017,756)	10,485,908	(2,202,631)
Current Tax	(23,165,456)	(44,479,889)	(2,202,631)	(2,202,631)
Deferred Tax	1,462,133	1,462,133	12,688,540	-
Profit for the period	63,567,152	147,401,955	(173,192,474)	(436,989,745)
Other Comprehensive Income
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	60,388,642	147,401,955	(12,762,141)	14,763,648
Basic Earning Per Share	33.48	20.43	-7.08	2.05
Diluted Earning Per Share	33.48	20.43	-7.08	2.05
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Total	60,388,642	147,401,955	(12,762,141)	14,763,648

Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total Loan Loss Provision to Total NPL	-	-
Cost of Funds	-	-
CD Ratio (Calculated as per NRB Direction)	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Interest Rate

SN Particulars Rates

1 Deposits 7.50% to Max 8.50%

2 Loans and Advances 12% to 15.00%

Notes :

1. The above financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) issued by Institute of Chartered Accountants of Nepal (ICAN).

2. The Loans and Advances include interest receivables and staff loans and are presented net of impairment loss.

3. Adjustments of employee benefit shall be done after receiving the actuarial valuation report.

4. Personnel Expenses include provision of staff bonus which is computed inline with the Bonus Act.

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

7. The above figures are subject to change as per the direction of regulators/supervisors and external auditors.

8. Adjustment related to NFRS has been transferred to regulatory reserve.

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Amount in NPR

Net Profit for the Period Ended 4th Quarter 147,401,955

1. Appropriations

1.1 Profit Required to be appropriated to: 33,566,159

a. General Reserve 29,187,964

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,459,398

e. Employee Efficiency Enhancement Fund -

f. Client Protection Fund 2,918,796

g. Staff Welfare Fund -

h. Others -

1.2 Profit Required to be transferedd to regulatory reserve:

a. Transfer to regulatory reserve 10,715,893

b. Transfer from regulatory reserve -

Net Profit for the Period Ended 4th Quarter available for distribution 103,119,904

Securities Registration and Issue Regulations, 2064 Annex 14 (Related to Rule 26 Sub-rule (1))

Fourth Quarterly Report of F.Y. 2079/080

1. Financial Statements:

a) The balance sheet and profit & loss details of this NMB Laghubitta Bittiya Sanstha for the fourth quarter are published herewith. This microfinance institution, a subsidiary of NMB Bank Limited, has a paid-up capital of Rs. 72,14,49,149.00. In this financial institution, NMB Bank promoters and general public hold a total of 51 percent shareholding, and other promoter persons hold 38.84 percent. The microfinance institution has 51 percent promoter shares and 49 percent general public shares. Transactions between related parties with NMB Bank and NMB Capital are as follows:

S.N. Particulars Amount (Rs.)

1 Loan from NMB Bank 367,941,200

2 Borrowing from NMB Bank 2,599,881,294

3 Interest Payment to NMB Bank 107,940,247

4 Balance at NMB Bank 119,676,424

5 Payment to NMB Capital 200,000

b) Key Financial Ratios:

Earning Per Share: Rs. 20.43

Price Earnings Ratio: 29.02 times

Net Worth Per Share: Rs. 150.76

Total Asset Value Per Share: Rs. 1384.30

Liquidity Ratio: 9.10

2. Management Analysis:

a) Details regarding major reasons for changes in balances, income, and liquidity of the institution during the quarterly period:

During the quarterly period, liquidity remains satisfactory alongside a slight improvement in savings balances of this financial institution. Some improvement is seen in credit business and income. The institution remains firm to fulfill the need to move forward on the path of progress by proper management and appropriate utilization of available resources.

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

Operating 148 branches and sub-branches across 67 districts nationwide, this financial institution provides financial services such as savings and loans to around 144,000 members living in remote mountain, hill, and Terai areas of the country, while encouraging social work at the local level in collaboration with various organizations and playing a self-employment role. Utilizing technology like M-Passbook, Esewa, and Mobile Banking to the maximum extent, it provides facilities for members to view saving and loan details, check meeting dates, deposit savings, and make loan repayments via mobile, while management plans to refine saving schemes and loan facilities according to changing customer preferences over time.

Analytical details regarding events, conditions, etc., that could have a material impact on balances, profit, or cash flow of a financially disciplined organized institution:

Management is alert to cash flow and other risks that may arise from existing business risks. Competition in the microfinance sector, contraction in productive sectors, weak loan quality, etc., could affect the activities of the financial institution. Since provisions allow adding a premium on the base rate to determine loan interest rates and applying variable interest rates every quarter based on the base rate, a positive impact is expected. With an increase in net interest income rate, the financial institution also expects no adverse impact on cash flow while ensuring profitability.

3. Details Regarding Legal Actions:

a) No lawsuit has been filed by or against the institution during this quarter.

b) No information has been received by the institution regarding any lawsuit filed against the promoters or directors for non-compliance with prevailing rules or criminal offenses.

c) No information has been received by the institution regarding any lawsuit filed against the promoters or directors for economic crimes.

4. Analysis Regarding Share Trading in the Stock Market:

a) Since the market price of this financial institution's shares is determined through open market trading on the stock exchange, management has no comment in this regard.

b) Details regarding shares for this quarter:

Maximum Price: Rs. 738.8

Minimum Price: Rs. 593

Closing Price: Rs. 593

Total Trading Days: 64

Number of Shares Traded: 94,839

5. Problems and Challenges:

a) Challenges exist in expanding operational scope due to limited financial resources, lack of financial literacy, inability to retain skilled employees, and changing operating costs.

b) Challenges exist in program expansion in rural areas due to the lack of minimum basic physical infrastructure required for financial services.

c) Since same clients are associated with multiple microfinance institutions, overlap in member transactions leading to over-indebtedness issues has not been fully controlled, posing challenges in maintaining credit quality and continuous recovery.

Management Strategy: To overcome these challenges, management's strategy involves controlling banking stops, conducting employee training to build capacity, managing administration effectively, developing competitive capabilities, adopting prudent risk management policies, prioritizing productive and agriculture-based loans, practicing cost austerity, extending financial services to rural and marginalized households lacking financial access, placing high importance on center management to maintain quality, placing special emphasis on deposit mobilization, enhancing technology use to boost service effectiveness for client members, maximizing utilization of resources to raise satisfaction levels, improving credit quality, and ensuring institutional profitability.

6. Corporate Governance:

The financial institution is committed to maintaining corporate governance and strengthening internal control systems through structures such as Board of Directors, Audit Committee, Employee Services & Benefits Committee, Risk Management Committee, Asset Enhancement Monitoring Committee, Asset Liability Management Committee, Recruitment Committee, Risk Management Department, and Internal Audit Department via timely policy regulations and their implementation.

7. Executive Chief's Declaration on Truthfulness and Authenticity:

I personally take responsibility for the accuracy of information and details mentioned in this report as of today. I truly declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make informed decisions have been concealed.

Related News

Rs 3,000 Purchase Turns into Rs 1 Million Jackpot for Nuwakot Woman

Stock

1 min read

३ हजारको खरिद बिलबाट नुवाकोटकी सन्तमायाले जितिन् १० लाखRs 3,000 Purchase Turns into Rs 1 Million Jackpot for Nuwakot Woman

NEPSE TRADING

18 Oct, 2026

Commercial Banks Cut Deposit Rates for Kartik Amid High Liquidity

Stock

1 min read

तरलता थुप्रिएपछि कात्तिकमा पनि घट्यो निक्षेपको ब्याजदरCommercial Banks Cut Deposit Rates for Kartik Amid High Liquidity

NEPSE TRADING

18 Oct, 2026

Stock

1 min read

स्टक एक्सचेन्ज सुधारका लागि धितोपत्र बोर्ड र नेप्सेबीच छलफल: स्वामित्व पुनर्संरचना, प्रविधि र ३० भन्दा बढी सुधारका एजेन्डा अघि सारिनेSEBON and NEPSE Hold High-Level Talks on Stock Exchange Reforms: Focus on Ownership Restructuring, Tech Upgrades, and 30-Plus Reform Agendas

NEPSE TRADING

16 Oct, 2026

SEBON Drafts 'Collective Investment Scheme Policy, 2083': Paves Way for ETF, REIT, and Infrastructure Funds, Prioritizes Open-Ended Schemes and Digital Systems

Stock

1 min read

धितोपत्र बोर्डद्वारा ‘सामूहिक लगानी कोष नीति’को मस्यौदा तयार: ईटीएफ र आरईआईटीजस्ता नयाँ औजार ल्याइनेSEBON Drafts 'Collective Investment Scheme Policy, 2083': Paves Way for ETF, REIT, and Infrastructure Funds, Prioritizes Open-Ended Schemes and Digital Systems

NEPSE TRADING

16 Oct, 2026

SEBON’s Institutional Investor Policy: A Strategic Push to Stabilize Nepal’s Volatile Capital Market

Stock

2 min read

पुँजी बजारको स्थायित्वका लागि संस्थागत लगानीकर्ता भित्र्याउने दाउ: सेबोनले ल्यायो कडा अनुपालन र सीमासहितको नीतिSEBON’s Institutional Investor Policy: A Strategic Push to Stabilize Nepal’s Volatile Capital Market

NEPSE TRADING

16 Oct, 2026

आधिकारिक सूचनाFinancial Analysis13 Aug, 2026

एनएमबि लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणNMB Laghubitta Bittiya Sanstha: Q4 Unaudited Financial Results

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 13, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 6 मिनेट

Unaudited Financial Result (Quarterly)

As at the end of Fourth Quarter (2080/03/32) of the Fiscal year 2079/080

Condensed Consolidated Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash equivalent	745,659,839	221,797,296
Statutory Balances and Due from Nepal Rastra Bank	42,500,000	30,000,000
Placement with Bank & Financial Institutions	40,000,000	40,000,000
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	8,638,201,592	6,669,888,911
Investment Securities	1,195,691	1,195,691
Current Tax Assets	9,451,836	7,448,281
Investment Property	-	-
Property and Equipment	70,354,911	80,943,289
Goodwill and Intangible assets	2,006,087	3,459,906
Deferred Tax Assets	13,642,520	12,180,387
Other Assets	496,123,786	14,476,852
Total Assets	10,059,136,262	7,081,390,614
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from Customers	2,100,730,511	1,567,726,762
Borrowing	6,092,627,870	4,334,499,067
Current Tax Liabilities	-	-

Provisions 347,517 -

Deferred Tax Liabilities	-	-
Other Liabilities	777,771,545	234,940,041
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	8,971,477,444	6,137,165,869
Equity
Share Capital	721,449,149	721,449,149
Share Premium	72,972,961	72,972,961
Retained Earnings	42,642,914	(60,476,990)
Reserves	250,593,794	210,279,624
Total Equity	1,087,658,818	944,224,744
Total Liabilities and Equity	10,059,136,262	7,081,390,614
Contingent Liabilities and Commitment	-	-
Net assets value per share	150.76	130.88

Unaudited Condensed Statement of Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Interest Income	309,363,875	1,034,684,567	257,758,003	800,085,933
Interest Expense	(110,082,421)	(391,196,370)	(97,327,670)	(361,021,080)
Net Interest Income	199,281,454	643,488,197	160,430,333	439,064,853
Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Fee and Commission Expense	-	-	-	-
Net Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Interest, Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Trading Income	-	-	-	-
Other Operating Income	-	-	-	-
Total Operating Income	228,481,663	724,774,997	20,462,987	58,515,393
Impairment (charge)/reversal for loans and other losses	(29,051,169)	(92,171,303)	(110,030,727)	(112,134,967)
Net Operating Income	199,430,494	632,603,694	(89,567,740)	(53,619,574)
Operating Expense
Personnel Expenses	(77,933,557)	(311,252,787)	(60,851,600)	(259,141,113)
Other Operating Expenses	(30,377,985)	(99,263,397)	(28,719,087)	(94,123,431)
Depreciation & Amortization	(7,481,078)	(30,330,616)	(8,184,372)	(31,585,248)
Operating Profit	83,637,874	191,756,894	(187,322,799)	(438,469,366)
Non Operating Income	43,346	252,072	3,644,416	3,682,252
Non Operating Expense	(1,589,255)	(1,589,255)	-	-
Profit before Income Tax	85,270,475	190,419,711	(183,678,383)	(434,787,113)
Income Tax Expense	(21,703,323)	(43,017,756)	10,485,908	(2,202,631)
Current Tax	(23,165,456)	(44,479,889)	(2,202,631)	(2,202,631)
Deferred Tax	1,462,133	1,462,133	12,688,540	-
Profit for the period	63,567,152	147,401,955	(173,192,474)	(436,989,745)
Other Comprehensive Income
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	60,388,642	147,401,955	(12,762,141)	14,763,648
Basic Earning Per Share	33.48	20.43	-7.08	2.05
Diluted Earning Per Share	33.48	20.43	-7.08	2.05
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Total	60,388,642	147,401,955	(12,762,141)	14,763,648

Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total Loan Loss Provision to Total NPL	-	-
Cost of Funds	-	-
CD Ratio (Calculated as per NRB Direction)	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Interest Rate

SN Particulars Rates

1 Deposits 7.50% to Max 8.50%

2 Loans and Advances 12% to 15.00%

Notes :

1. The above financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) issued by Institute of Chartered Accountants of Nepal (ICAN).

2. The Loans and Advances include interest receivables and staff loans and are presented net of impairment loss.

3. Adjustments of employee benefit shall be done after receiving the actuarial valuation report.

4. Personnel Expenses include provision of staff bonus which is computed inline with the Bonus Act.

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

7. The above figures are subject to change as per the direction of regulators/supervisors and external auditors.

8. Adjustment related to NFRS has been transferred to regulatory reserve.

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Amount in NPR

Net Profit for the Period Ended 4th Quarter 147,401,955

1. Appropriations

1.1 Profit Required to be appropriated to: 33,566,159

a. General Reserve 29,187,964

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,459,398

e. Employee Efficiency Enhancement Fund -

f. Client Protection Fund 2,918,796

g. Staff Welfare Fund -

h. Others -

1.2 Profit Required to be transferedd to regulatory reserve:

a. Transfer to regulatory reserve 10,715,893

b. Transfer from regulatory reserve -

Net Profit for the Period Ended 4th Quarter available for distribution 103,119,904

धितोपत्र दर्ता तथा निष्काशन नियमावली,

२०६४ को अनुसूची १४ (नियम २६ को उपनियम (१) संग सम्बन्धित)

आ.व.२०७९/८० को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

क्र.सं. विवरण रकम (रु.)

१ एनएमबि बैंकको कर्जा ३६७,९४१,२००

२ एनएमबि बैंकबाट लिएको सापटी २,५९९,८८१,२९४

३ एनएमबि बैंकलाई गरेको व्याज भुक्तानी १०७,९४०,२४७

४ एनएमबि बैंकमा रहेको मौज्दात ११९,६७६,४२४

५ एनएमबि क्यापिटललाई गरेको भुक्तानी २००,०००

ख) प्रमुख वित्तीय अनुपातहरु :

प्रति शेयर आम्दानी : रु.२०.४३

मूल्य आम्दानी अनुपात : २९.०२ गुणा

प्रति शेयर नेटवर्थ : रु.१५०.७६

प्रति शेयर कुल सम्पत्तिको मूल्य : रु.१३८४.३०

तरलता अनुपात : ९.१०

२. व्यवस्थापकीय विश्लेषण :

३. कानूनी कारवाही सम्बन्धी विवरण :

क) यस त्रैमासमा संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको छैन।

४. शेयर बजारमा शेयरको कारोवार सम्बन्धी विश्लेषण :

ख) यस त्रैमासको शेयर सम्बन्धी विवरण :

अधिकतम मूल्य : रु.७३८.८

न्यूनतम मूल्य : रु.५९३

अन्तिम मूल्य : रु.५९३

कारोबार भएको कुल दिन : ६४

शेयर कित्ता कारोबार संख्या : ९४,८३९

५. समस्या र चुनौती :

६. संस्थागत सुशासन :

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उद्घोषण :

Unaudited Financial Result (Quarterly)

As at the end of Fourth Quarter (2080/03/32) of the Fiscal year 2079/080

Condensed Consolidated Statement of Financial Position

As on Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash equivalent	745,659,839	221,797,296
Statutory Balances and Due from Nepal Rastra Bank	42,500,000	30,000,000
Placement with Bank & Financial Institutions	40,000,000	40,000,000
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	8,638,201,592	6,669,888,911
Investment Securities	1,195,691	1,195,691
Current Tax Assets	9,451,836	7,448,281
Investment Property	-	-
Property and Equipment	70,354,911	80,943,289
Goodwill and Intangible assets	2,006,087	3,459,906
Deferred Tax Assets	13,642,520	12,180,387
Other Assets	496,123,786	14,476,852
Total Assets	10,059,136,262	7,081,390,614
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from Customers	2,100,730,511	1,567,726,762
Borrowing	6,092,627,870	4,334,499,067
Current Tax Liabilities	-	-

Provisions 347,517 -

Deferred Tax Liabilities	-	-
Other Liabilities	777,771,545	234,940,041
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	8,971,477,444	6,137,165,869
Equity
Share Capital	721,449,149	721,449,149
Share Premium	72,972,961	72,972,961
Retained Earnings	42,642,914	(60,476,990)
Reserves	250,593,794	210,279,624
Total Equity	1,087,658,818	944,224,744
Total Liabilities and Equity	10,059,136,262	7,081,390,614
Contingent Liabilities and Commitment	-	-
Net assets value per share	150.76	130.88

Unaudited Condensed Statement of Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Interest Income	309,363,875	1,034,684,567	257,758,003	800,085,933
Interest Expense	(110,082,421)	(391,196,370)	(97,327,670)	(361,021,080)
Net Interest Income	199,281,454	643,488,197	160,430,333	439,064,853
Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Fee and Commission Expense	-	-	-	-
Net Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Interest, Fee and Commission Income	29,200,209	81,286,800	20,462,987	58,515,393
Net Trading Income	-	-	-	-
Other Operating Income	-	-	-	-
Total Operating Income	228,481,663	724,774,997	20,462,987	58,515,393
Impairment (charge)/reversal for loans and other losses	(29,051,169)	(92,171,303)	(110,030,727)	(112,134,967)
Net Operating Income	199,430,494	632,603,694	(89,567,740)	(53,619,574)
Operating Expense
Personnel Expenses	(77,933,557)	(311,252,787)	(60,851,600)	(259,141,113)
Other Operating Expenses	(30,377,985)	(99,263,397)	(28,719,087)	(94,123,431)
Depreciation & Amortization	(7,481,078)	(30,330,616)	(8,184,372)	(31,585,248)
Operating Profit	83,637,874	191,756,894	(187,322,799)	(438,469,366)
Non Operating Income	43,346	252,072	3,644,416	3,682,252
Non Operating Expense	(1,589,255)	(1,589,255)	-	-
Profit before Income Tax	85,270,475	190,419,711	(183,678,383)	(434,787,113)
Income Tax Expense	(21,703,323)	(43,017,756)	10,485,908	(2,202,631)
Current Tax	(23,165,456)	(44,479,889)	(2,202,631)	(2,202,631)
Deferred Tax	1,462,133	1,462,133	12,688,540	-
Profit for the period	63,567,152	147,401,955	(173,192,474)	(436,989,745)
Other Comprehensive Income
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Other Comprehensive Income	-	-	-	-
Total Comprehensive Income	60,388,642	147,401,955	(12,762,141)	14,763,648
Basic Earning Per Share	33.48	20.43	-7.08	2.05
Diluted Earning Per Share	33.48	20.43	-7.08	2.05
Profit for the period	60,388,642	147,401,955	(12,762,141)	14,763,648
Total	60,388,642	147,401,955	(12,762,141)	14,763,648

Ratios as per NRB Directives
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year This Quarter Previous Year Upto This Quarter
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total Loan Loss Provision to Total NPL	-	-
Cost of Funds	-	-
CD Ratio (Calculated as per NRB Direction)	-	-
Base Rate	-	-
Interest Rate Spread	-	-

Interest Rate

SN Particulars Rates

1 Deposits 7.50% to Max 8.50%

2 Loans and Advances 12% to 15.00%

Notes :

1. The above financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) issued by Institute of Chartered Accountants of Nepal (ICAN).

2. The Loans and Advances include interest receivables and staff loans and are presented net of impairment loss.

3. Adjustments of employee benefit shall be done after receiving the actuarial valuation report.

4. Personnel Expenses include provision of staff bonus which is computed inline with the Bonus Act.

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

7. The above figures are subject to change as per the direction of regulators/supervisors and external auditors.

8. Adjustment related to NFRS has been transferred to regulatory reserve.

Statement of Distributable Profit or Loss

For the Quarter Ended 32 Ashad 2080

Amount in NPR

Particulars Amount in NPR

Net Profit for the Period Ended 4th Quarter 147,401,955

1. Appropriations

1.1 Profit Required to be appropriated to: 33,566,159

a. General Reserve 29,187,964

b. Capital Redemption Reserve -

c. Foreign Exchange Fluctuation Fund -

d. Corporate Social Responsibility 1,459,398

e. Employee Efficiency Enhancement Fund -

f. Client Protection Fund 2,918,796

g. Staff Welfare Fund -

h. Others -

1.2 Profit Required to be transferedd to regulatory reserve:

a. Transfer to regulatory reserve 10,715,893

b. Transfer from regulatory reserve -

Net Profit for the Period Ended 4th Quarter available for distribution 103,119,904

Securities Registration and Issue Regulations, 2064 Annex 14 (Related to Rule 26 Sub-rule (1))

Fourth Quarterly Report of F.Y. 2079/080

1. Financial Statements:

S.N. Particulars Amount (Rs.)

1 Loan from NMB Bank 367,941,200

2 Borrowing from NMB Bank 2,599,881,294

3 Interest Payment to NMB Bank 107,940,247

4 Balance at NMB Bank 119,676,424

5 Payment to NMB Capital 200,000

b) Key Financial Ratios:

Earning Per Share: Rs. 20.43

Price Earnings Ratio: 29.02 times

Net Worth Per Share: Rs. 150.76

Total Asset Value Per Share: Rs. 1384.30

Liquidity Ratio: 9.10

2. Management Analysis:

a) Details regarding major reasons for changes in balances, income, and liquidity of the institution during the quarterly period:

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

Analytical details regarding events, conditions, etc., that could have a material impact on balances, profit, or cash flow of a financially disciplined organized institution:

3. Details Regarding Legal Actions:

a) No lawsuit has been filed by or against the institution during this quarter.

b) No information has been received by the institution regarding any lawsuit filed against the promoters or directors for non-compliance with prevailing rules or criminal offenses.

c) No information has been received by the institution regarding any lawsuit filed against the promoters or directors for economic crimes.

4. Analysis Regarding Share Trading in the Stock Market:

a) Since the market price of this financial institution's shares is determined through open market trading on the stock exchange, management has no comment in this regard.

b) Details regarding shares for this quarter:

Maximum Price: Rs. 738.8

Minimum Price: Rs. 593

Closing Price: Rs. 593

Total Trading Days: 64

Number of Shares Traded: 94,839

5. Problems and Challenges:

a) Challenges exist in expanding operational scope due to limited financial resources, lack of financial literacy, inability to retain skilled employees, and changing operating costs.

b) Challenges exist in program expansion in rural areas due to the lack of minimum basic physical infrastructure required for financial services.