आधिकारिक सूचनाFinancial Analysis13 Aug, 2026

संपदा लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणSampada Laghubitta Fourth Quarter Financial Results

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

Unaudited Financial Result (Quarterly)

As on Quarter ended 32nd Ashad 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents	134,803,524.83	547,099,373.09
Statutory Balances and due from Nepal Rastra Bank	50,111,403.76	49,611,403.76
Placement with Bank & Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	10,416,398,496.68	9,782,473,281.74
Investment Securities	-	-
Current Tax Assets	71,385,594.98	71,305,174.49
Investment Property	-	-
Property and Equipment	93,106,097.18	90,080,777.10
Goodwill and Intangible Assets	746,153.25	691,062.84
Deferred Tax Assets	24,455,904.68	24,455,904.68
Other Assets	39,447,254.16	11,499,441.60
Total Assets	10,830,454,429.52	10,577,216,419.30
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	3,080,441,990.50	2,722,727,099.22
Borrowings	6,130,113,046.74	6,595,218,713.50
Current Tax Liabilities	97,672,649.76	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	303,312,254.13	269,144,003.61
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	9,611,539,941.13	9,587,089,816.33
Equity
Share Capital	700,858,345.00	700,858,345.00
Share Premium	-	-
Retained Earnings	160,497,616.80	20,280,499.86
Reserves	357,558,526.60	268,987,758.11
Total Equity	1,218,914,488.40	990,126,602.97
Total Liabilities and Equity	10,830,454,429.52	10,577,216,419.30

Condensed Statement of Profit & Loss

For the Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year Upto This Quarter Ashad Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income	418,343,801.81	1,422,209,524.18	294,922,629.94	1,329,244,565.25
Interest Expense	142,937,861.33	575,111,041.24	162,852,553.05	713,839,649.47
Net Interest Income	275,405,940.48	847,098,482.94	132,070,076.89	615,404,915.78
Fee and Commission Income	43,128,565.03	133,693,850.72	30,954,586.32	103,083,694.31
Fee and Commission Expense	-	-	(877,673.80)	-
Net Fee and Commission Income	43,128,565.03	133,693,850.72	31,832,260.12	103,083,694.31
Net Interest, Fees and Commission Income	318,534,505.51	980,792,333.66	163,902,337.01	718,488,610.09
Net Trading Income	-	-	-	-
Other Operating Income	4,310,959.83	5,158,844.95	3,163,419.02	3,163,419.02
Total Operating Income	322,845,465.34	985,951,178.61	167,065,756.03	721,652,029.11
Impairment Charge/(reversal) for Loans and Other Losses	55,260,473.14	144,927,889.25	168,605,300.92	227,336,119.44
Net operating Income	267,584,992.21	841,023,289.36	(1,539,544.89)	494,315,909.67
Operating Expense	-	-	-	-
Personnel Expenses	106,595,370.60	376,110,325.49	83,858,631.54	318,592,315.12
Other Operating Expenses	33,212,082.63	106,775,431.19	20,436,749.16	119,931,083.17
Depreciation & Amortization	12,727,031.74	32,562,033.50	23,591,270.67	32,277,651.74
Operating Profit	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Non-Operating Income	-	-	-	-
Non-Operating Expense	-	-	-	-
Profit before Income Tax	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Income Tax Expense	-	-	-	-
Current Tax	34,515,152.17	97,672,649.76	(34,155,803.62)	11,726,513.15
Deferred Tax	-	-	(4,616,385.96)	(4,616,385.96)
Profit for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
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 or loss for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46

Other Comprehensive Income

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

Gains/(losses) from investments in equity instruments measured at fair value	-	-	-	-
-Gain/(loss) on revaluation	-	-	-	-
-Actuarial gain/loss on defined benefit plans	-	-	-	-
-Income tax relating to above items	-	-	-	-
Net other compressive income that will not be reclassified to profit or loss	-	-	-	-

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	-	-	-	-
Net other compressive income that are or may be reclassified to profit or loss	-	-	-	-
c) Share of other comprehensive income of associate accounted as per equity method	-	-	-	-
Other comprehensive income for the period, net of income tax	-	-	-	-
Total Comprehensive Income for the period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
Earnings per share
Basic earnings per share	32.52	-	-	2.34
Annualized Basic Earnings Per Share	32.52	-	-	2.34
Annualized Diluted earnings per share	32.52	-	-	2.34
Ratios as per NRB Directive
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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 Amount (NPR)

Net profit up to Fourth Quarter 227,902,849.43

1. Appropriation

1.1 Profit required to be appropriated to: 51,278,141.12

a. General Reserve 45,580,569.89

b. Capital Redemption Reserve -

c. Exchange Fluctuation Fund -

d. Corporate Social Responsibility Fund 2,279,028.49

e. Employee Training Fund -

f. Client Protection Fund 3,418,542.74

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve 36,407,591.37

a. Transferred to Regulatory Reserve -

b. Transferred from Regulatory Reserve 36,407,591.37

Net Profit For the Period end of 4th Quarter available to distribution 140,217,116.94

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 %

2. Loan and Advance 8.00 %- 15.00%

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

आ.व. २०८२/८३ को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण:

चालु आ.व.२०८२/८३ को चौथो त्रैमासको अपरिष्कृत वित्तीय विवरण नेपाल वित्तीय प्रतिवेदनमान (Nepal Financial Reporting Standards-NFRS) का आधारमा रही लेखामान बोर्ड (Accounting Standards Board-ASB) बाट जारी भई नेपाल चार्टर्ड एकाउन्टेन्ट्स संस्था (The Institute of Chartered Accountants of Nepal-ICAN) द्वारा अनुपालनका लागि सूचित गरिएका व्यवस्था अनुसार नेपाल राष्ट्र बैंकद्वारा "घ" वर्गका लघुवित्त वित्तीय संस्थाहरुलाई जारी गरिएको एकीकृत निर्देशन नं. ४ मा निर्दिष्ट भई वित्तीय अवस्थाको प्रतिवेदन, नाफा नोक्सान विवरण, विस्तृत आयको विवरण तथा प्रमुख वित्तीय अनुपातहरु यसै साथ प्रकाशित गरिएको छ। यसै वित्तीय संस्थाको वेवसाईट https://sampadalaghubitta.com.np मा पनि राखिएको छ।

(ख) प्रमुख वित्तीय अनुपातहरू:

प्रति शेयर आम्दानी (वार्षिक) (मूल्य आम्दानी अनुपात) P/E Ratio प्रति शेयर नेटवर्थ प्रति शेयर कुल सम्पत्तिको मूल्य तरलता अनुपात

३२।५२ २३।०३ १७३.९२ १५४५.३९ ५।०५

२. व्यवस्थापकीय विश्लेषण :

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

समीक्षा अवधिमा वित्तीय संस्थाको सदस्य संख्या, ऋणी संख्या, लगानीमा रहेको कर्जा रकम, बचत रकम, संस्थाको मौज्दात, तरलता र आम्दानीमा परिवर्तन भएको छ। बजारमा लगानी योग्य रकममा भएको सहजता तथा कर्जा सापटीको व्याजदरमा कमी आएको कारणले खुद व्याज आम्दानीमा वृद्धि भएको कारणले गत आ.व.को सोही अवधिको तुलनामा समीक्षा अवधि सम्ममा खुद नाफा वृद्धि भएको छ।

(ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणत्मक विवरण :

यस वित्तीय संस्थाले देशका ४४ वटा जिल्लामा १५५ वटा कार्यालयहरु मार्फत सेवा प्रदान गर्दै आइरहेको छ। संस्थाले नयाँ कार्यक्रम विस्तार गर्दा लघुवित्त सेवाको पहुँच नपुगेका दुर्गम स्थानीय तहलाई प्राथमिकतामा राखिएको छ। यस त्रैमासको अन्त्यसम्ममा यस संस्थाले कुल १,६३,०८२ विपन्न परिवारमा लघुवित्त सेवा प्रदान गरिएको छ। संस्थाले आफ्ना ग्राहक सदस्यहरुको उद्यमशीलता विकास गर्न, व्यवसाय विस्तार गर्न तथा क्षमता अभिवृद्धि गर्न विशेषज्ञहरुबाट व्यावसायिक साक्षरता तथा सीप विकास तालिम प्रदान गर्ने कार्य प्राथमिकतामा राखिएको छ। कर्मचारीको क्षमता अभिवृद्धि गरी कार्यकुशलतामा अभिवृद्धि गर्न, उत्पादकत्व वृद्धि गर्न तथा कार्यक्षमताई थप प्रभावकारीरुपमा सञ्चालन गर्न कर्मचारीलाई आवश्यक तालिम तथा अन्तरक्रियामा संलग्न गराई कार्यक्षमताई थप प्रभावकारी र गुणस्तरीय गराउन जोड दिइनेछ। कर्मचारीहरूको कार्यसम्पादन स्तर वृद्धि गर्नका लागि दु्रतमार्ग बैंकिङ्ग, मोवाइल बैंकिङ्ग साथै एस.एम.एस अलर्टको प्रयोग गरिएको छ। वित्तीय संस्थाका सदस्यहरूलाई कर्जा-सापट तथा बचत सम्बन्धी सूचनाको पहुँच वृद्धि गर्नको लागि सेवाग्राही प्रविधि मैत्री बनाउन जोड दिइने छ। वित्तीय संस्थालाई वित्तीय क्षेत्रमा आत्मनिर्भर बनाउन कर्जा बचत अनुपात वृद्धि गरिनेछ। सेवाग्राहीको चाहना र आवश्यकता अनुसार सेवालाई समय सापेक्ष परिष्कृत गरि थप ग्राहकमैत्री बनाउन व्यवस्थापन प्रतिबद्ध रहेकोछ।

(ग) विगतको अनुभवबाट वित्तीय संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना वा अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण :

लघुवित्त संस्थाहरु बीचको अस्वस्थ प्रतिस्पर्धा र सदस्यहरुको दोहोरोपना आदि कारणबाट वित्तीय संस्थालाई नकारात्मक प्रभाव पर्न सक्ने महसुस भएकोले यस वित्तीय संस्थाले कर्जा सूचना केन्द्र संग समन्वय गरी कर्जा सूचना प्रदान गरेको र संस्थाले आफ्ना सम्पूर्णग्राहकहरूको कार्यस्थलमा अभिबृद्धि गरि ग्राहक सदस्यहरुलाई वित्तीय साक्षरताको माध्यमबाट संस्था प्रति सकारात्मक बनाउने कर्जाका कार्यक्रमहरू संचालन गरी गुणस्तरीय कर्जा लगानी मार्फत नाफा बढाउने रणनीति लिएको छ।

३. कानूनी कारवाही सम्बन्धी विवरण :

(क) वित्तीय संस्थाका संस्थापक वा संचालकले वा संस्थापक वा संचालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गर्दा सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।

(ख) कुनै संस्थापक वा संचालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको कुनै जानकारी प्राप्त भएको छैन।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

क. धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा

दोस्रो बजारमा हम्र शेयर सम्बन्धी कारोबारको लागि यस वित्तीय संस्थाले नेपाल स्टक एक्सचेञ्ज लिमिटेडमा शेयर सूचिकृत गराई सन्तोषजनक रुपमा कारोबार भई रहेको छ।

ख. त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार संख्या

नेपाल स्टक एक्सचेञ्ज लि.को वेबसाईट https://nepalstock.com.np का अनुसार चौथो त्रैमासिक अवधिमा यस वित्तीय संस्थाको शेयर सम्वन्धी कारोबार निम्नानुसार रहेको छ।

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

९०० ७३० ७४८।९० ६४ २,४९७ १,०८,८६२

५. समस्या तथा चुनौती :

क. संस्थापकहरू प्रमुख बुद्धि भई लघुवित्त संस्थाहरूको शाखा विस्तारसँगै बढ्दै सदस्यहरूको दोहोरोपना ।

ख. विभिन्न संस्थाहरू बिच दक्ष जनशक्ति लिन प्रतिस्पर्धाको कारण कर्मचारीहरू पलायन हुने जोखिम ।

ग. अप्रत्यासित रुपमा सृजना हुनसक्ने प्रतिकूल अवस्था ।

घ. बैंक तथा वित्तीय संस्था विरुद्ध भएका आन्दोलनको प्रभाव ।

ङ. वित्तीय संस्थामा अधिक तरलता हुँदा पनि कर्जाको मागमा वृद्धि नहुनु ।

च. बैंकिङ्ग क्षेत्रमा निष्क्रिय कर्जामा वृद्धि ।

६. संस्थागत सुशासन :

नेपाल राष्ट्र बैंकबाट संस्थागत सुशासन अभिवृद्धिा लाग जारी गरिएका निर्देशकहरूका साथै बैंक तथा वित्तीय संस्था सम्बन्धी ऐन २०७३, कम्पनी ऐन २०६३, नेपाल राष्ट्र बैंक ऐन २०५८, धितोपत्र ऐन २०६३ लगायत अन्य ऐन नियमहरूको पालना गरिनुका साथै वित्तीय संस्थाबाट प्रबन्धपत्र, नियमावली, कर्मचारी सेवा नियमावली, आर्थिक प्रशासन नियमावली, कर्जा अपलेखन नियमावली, शाखा सुपरविवेक्षण तथा अनुगमन निर्देशिका, बचत तथा कर्जा व्यवस्थापन नीति, सूचना प्रविधि निर्देशिका बनाई लागू गरिएको छ। व्यवस्थापनको साथै आन्तरिक नियन्त्रण प्रणालीलाई अझ सुदृढ गर्न लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, कर्मचारी सेवा सुविधा समिति र सवारी सुदृढीकरण अनुगमन समितिले सक्रिय रुपले कार्य गरिरहेको छ।

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषण :

आजका मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु। साथै, म यो उदघोषण गर्दछु कि मेरो जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन।

Unaudited Financial Result (Quarterly)

As on Quarter ended 32nd Ashad 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents	134,803,524.83	547,099,373.09
Statutory Balances and due from Nepal Rastra Bank	50,111,403.76	49,611,403.76
Placement with Bank & Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	10,416,398,496.68	9,782,473,281.74
Investment Securities	-	-
Current Tax Assets	71,385,594.98	71,305,174.49
Investment Property	-	-
Property and Equipment	93,106,097.18	90,080,777.10
Goodwill and Intangible Assets	746,153.25	691,062.84
Deferred Tax Assets	24,455,904.68	24,455,904.68
Other Assets	39,447,254.16	11,499,441.60
Total Assets	10,830,454,429.52	10,577,216,419.30
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	3,080,441,990.50	2,722,727,099.22
Borrowings	6,130,113,046.74	6,595,218,713.50
Current Tax Liabilities	97,672,649.76	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	303,312,254.13	269,144,003.61
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	9,611,539,941.13	9,587,089,816.33
Equity
Share Capital	700,858,345.00	700,858,345.00
Share Premium	-	-
Retained Earnings	160,497,616.80	20,280,499.86
Reserves	357,558,526.60	268,987,758.11
Total Equity	1,218,914,488.40	990,126,602.97
Total Liabilities and Equity	10,830,454,429.52	10,577,216,419.30

Condensed Statement of Profit & Loss

For the Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year Upto This Quarter Ashad Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income	418,343,801.81	1,422,209,524.18	294,922,629.94	1,329,244,565.25
Interest Expense	142,937,861.33	575,111,041.24	162,852,553.05	713,839,649.47
Net Interest Income	275,405,940.48	847,098,482.94	132,070,076.89	615,404,915.78
Fee and Commission Income	43,128,565.03	133,693,850.72	30,954,586.32	103,083,694.31
Fee and Commission Expense	-	-	(877,673.80)	-
Net Fee and Commission Income	43,128,565.03	133,693,850.72	31,832,260.12	103,083,694.31
Net Interest, Fees and Commission Income	318,534,505.51	980,792,333.66	163,902,337.01	718,488,610.09
Net Trading Income	-	-	-	-
Other Operating Income	4,310,959.83	5,158,844.95	3,163,419.02	3,163,419.02
Total Operating Income	322,845,465.34	985,951,178.61	167,065,756.03	721,652,029.11
Impairment Charge/(reversal) for Loans and Other Losses	55,260,473.14	144,927,889.25	168,605,300.92	227,336,119.44
Net operating Income	267,584,992.21	841,023,289.36	(1,539,544.89)	494,315,909.67
Operating Expense	-	-	-	-
Personnel Expenses	106,595,370.60	376,110,325.49	83,858,631.54	318,592,315.12
Other Operating Expenses	33,212,082.63	106,775,431.19	20,436,749.16	119,931,083.17
Depreciation & Amortization	12,727,031.74	32,562,033.50	23,591,270.67	32,277,651.74
Operating Profit	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Non-Operating Income	-	-	-	-
Non-Operating Expense	-	-	-	-
Profit before Income Tax	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Income Tax Expense	-	-	-	-
Current Tax	34,515,152.17	97,672,649.76	(34,155,803.62)	11,726,513.15
Deferred Tax	-	-	(4,616,385.96)	(4,616,385.96)
Profit for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
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 or loss for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46

Other Comprehensive Income

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

Gains/(losses) from investments in equity instruments measured at fair value	-	-	-	-
-Gain/(loss) on revaluation	-	-	-	-
-Actuarial gain/loss on defined benefit plans	-	-	-	-
-Income tax relating to above items	-	-	-	-
Net other compressive income that will not be reclassified to profit or loss	-	-	-	-

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	-	-	-	-
Net other compressive income that are or may be reclassified to profit or loss	-	-	-	-
c) Share of other comprehensive income of associate accounted as per equity method	-	-	-	-
Other comprehensive income for the period, net of income tax	-	-	-	-
Total Comprehensive Income for the period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
Earnings per share
Basic earnings per share	32.52	-	-	2.34
Annualized Basic Earnings Per Share	32.52	-	-	2.34
Annualized Diluted earnings per share	32.52	-	-	2.34
Ratios as per NRB Directive
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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 Amount (NPR)

Net profit up to Fourth Quarter 227,902,849.43

1. Appropriation

1.1 Profit required to be appropriated to: 51,278,141.12

a. General Reserve 45,580,569.89

b. Capital Redemption Reserve -

c. Exchange Fluctuation Fund -

d. Corporate Social Responsibility Fund 2,279,028.49

e. Employee Training Fund -

f. Client Protection Fund 3,418,542.74

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve 36,407,591.37

a. Transferred to Regulatory Reserve -

b. Transferred from Regulatory Reserve 36,407,591.37

Net Profit For the Period end of 4th Quarter available to distribution 140,217,116.94

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 %

2. Loan and Advance 8.00 %- 15.00%

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

Fourth Quarter Report of F.Y. 2082/83

1. Financial Statement:

(a) Statement of Balance Sheet and Profit and Loss for the Quarterly Period:

The unaudited financial statement for the fourth quarter of current F.Y. 2082/83 prepared based on Nepal Financial Reporting Standards (NFRS) issued by Accounting Standards Board (ASB) and notified for compliance by The Institute of Chartered Accountants of Nepal (ICAN), as specified in Unified Directive No. 4 issued to "D" class microfinance financial institutions by Nepal Rastra Bank, statement of financial position, profit and loss statement, statement of comprehensive income and major financial ratios are published herewith. It is also available on the website of this financial institution https://sampadalaghubitta.com.np.

(b) Key Financial Ratios:

Earnings Per Share (Annualized) Price Earnings Ratio (P/E Ratio) Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

३२।५२ २३।०३ १७३.९२ १५४५.३९ ५।०५

2. Management Analysis:

(a) Details regarding main reasons if there has been any change in balance, income and liquidity of the institution during this quarterly period:

During the review period, there have been changes in the number of members, number of borrowers, loan amount in investment, deposit amount, balance, liquidity, and income of the financial institution. Due to ease in investable funds in the market and decrease in interest rates on loan borrowings, net interest income has increased, resulting in an increase in net profit up to the review period compared to the corresponding period of the previous fiscal year.

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

This financial institution is providing services through 155 offices in 44 districts across the country. Priority is given to remote local levels lacking access to microfinance services while expanding new programs. As of the end of this quarter, microfinance services have been provided to a total of १,६३,०८२ deprived families. Priority is given to providing business literacy and skill development training from experts to develop entrepreneurship, expand business, and enhance capacity of its client members. To enhance employee capacity, improve efficiency, increase productivity, and operate work capability more effectively, employees will be involved in necessary training and interaction to make work capability more effective and qualitative. Fast-track banking, mobile banking, and SMS alerts have been used to raise the performance level of employees. Emphasis will be laid on making service seekers technology-friendly to increase access to information regarding loan-advances and savings for members. The loan-to-deposit ratio will be increased to make the financial institution self-reliant in the financial sector. Management is committed to refining services according to the wishes and needs of service seekers to make them more customer-friendly.

(c) Analytical details regarding events or conditions from past experience that could have a material impact on balance, profit, or cash flows of the financial institution:

Realizing that unhealthy competition among microfinance institutions and duplication of members could negatively impact the financial institution, this institution has coordinated with the Credit Information Bureau to provide credit information, enhanced client workplaces, and adopted a strategy to run loan programs that foster positive attitude towards the institution through financial literacy to increase profit through quality loan investment.

3. Details Regarding Legal Actions:

(a) No information has been received regarding any lawsuit filed by or against promoters or directors of the financial institution for disobeying prevailing laws or committing criminal offenses.

(b) No information has been received regarding any lawsuit filed against any promoter or director for committing financial crime.

4. Analysis Regarding Share Transactions of Organized Institution:

(a) Management's opinion regarding share transactions of the organized institution in the securities market:

For share transactions in the secondary market, shares of this financial institution are listed on Nepal Stock Exchange Limited and transactions are taking place satisfactorily.

(b) Maximum, minimum, closing price, total trading days, and number of transactions of shares during the quarterly period:

According to the website of Nepal Stock Exchange Ltd. https://nepalstock.com.np, share transactions of this financial institution during the fourth quarterly period are as follows:

Maximum Price Minimum Price Closing Price Total Trading Days Total Transactions Traded Quantity

९०० ७३० ७४८।९० ६४ २,४९७ १,०८,८६२

5. Problems and Challenges:

(a) Duplication of members increasing along with branch expansion of microfinance institutions with promoters as major drivers.

(b) Risk of employee turnover due to competition to hire skilled manpower among various institutions.

(d) Impact of agitations against banks and financial institutions.

(e) Lack of growth in loan demand despite excess liquidity in the financial institution.

(f) Rise in non-performing loans in the banking sector.

6. Corporate Governance:

Along with directives issued by Nepal Rastra Bank for enhancing corporate governance, compliance is maintained with Banks and Financial Institutions Act 2073, Companies Act 2063, Nepal Rastra Bank Act 2058, Securities Act 2063 and other rules and regulations. Memorandum of Association, Articles of Association, Employee Service Regulations, Financial Administration Regulations, Loan Write-off Regulations, Branch Supervision and Monitoring Guidelines, Deposit and Credit Management Policy, and IT Guidelines have been framed and implemented. To further strengthen internal control systems alongside management, the Audit Committee, Risk Management Committee, Employee Service and Facility Committee, and Vehicle Strengthening Monitoring Committee are actively functioning.

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

I take personal responsibility for the accuracy of the information and details mentioned in this report as of today's date. Furthermore, I declare that to the best of my knowledge and belief, the details mentioned in this report are true, factual, and complete, and no details, notices, or information necessary for investors to make decisions have been hidden.

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संपदा लघुवित्तको चौथो त्रैमासिक वित्तीय विवरणSampada Laghubitta Fourth Quarter Financial Results

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

Unaudited Financial Result (Quarterly)

As on Quarter ended 32nd Ashad 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents	134,803,524.83	547,099,373.09
Statutory Balances and due from Nepal Rastra Bank	50,111,403.76	49,611,403.76
Placement with Bank & Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	10,416,398,496.68	9,782,473,281.74
Investment Securities	-	-
Current Tax Assets	71,385,594.98	71,305,174.49
Investment Property	-	-
Property and Equipment	93,106,097.18	90,080,777.10
Goodwill and Intangible Assets	746,153.25	691,062.84
Deferred Tax Assets	24,455,904.68	24,455,904.68
Other Assets	39,447,254.16	11,499,441.60
Total Assets	10,830,454,429.52	10,577,216,419.30
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	3,080,441,990.50	2,722,727,099.22
Borrowings	6,130,113,046.74	6,595,218,713.50
Current Tax Liabilities	97,672,649.76	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	303,312,254.13	269,144,003.61
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	9,611,539,941.13	9,587,089,816.33
Equity
Share Capital	700,858,345.00	700,858,345.00
Share Premium	-	-
Retained Earnings	160,497,616.80	20,280,499.86
Reserves	357,558,526.60	268,987,758.11
Total Equity	1,218,914,488.40	990,126,602.97
Total Liabilities and Equity	10,830,454,429.52	10,577,216,419.30

Condensed Statement of Profit & Loss

For the Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year Upto This Quarter Ashad Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income	418,343,801.81	1,422,209,524.18	294,922,629.94	1,329,244,565.25
Interest Expense	142,937,861.33	575,111,041.24	162,852,553.05	713,839,649.47
Net Interest Income	275,405,940.48	847,098,482.94	132,070,076.89	615,404,915.78
Fee and Commission Income	43,128,565.03	133,693,850.72	30,954,586.32	103,083,694.31
Fee and Commission Expense	-	-	(877,673.80)	-
Net Fee and Commission Income	43,128,565.03	133,693,850.72	31,832,260.12	103,083,694.31
Net Interest, Fees and Commission Income	318,534,505.51	980,792,333.66	163,902,337.01	718,488,610.09
Net Trading Income	-	-	-	-
Other Operating Income	4,310,959.83	5,158,844.95	3,163,419.02	3,163,419.02
Total Operating Income	322,845,465.34	985,951,178.61	167,065,756.03	721,652,029.11
Impairment Charge/(reversal) for Loans and Other Losses	55,260,473.14	144,927,889.25	168,605,300.92	227,336,119.44
Net operating Income	267,584,992.21	841,023,289.36	(1,539,544.89)	494,315,909.67
Operating Expense	-	-	-	-
Personnel Expenses	106,595,370.60	376,110,325.49	83,858,631.54	318,592,315.12
Other Operating Expenses	33,212,082.63	106,775,431.19	20,436,749.16	119,931,083.17
Depreciation & Amortization	12,727,031.74	32,562,033.50	23,591,270.67	32,277,651.74
Operating Profit	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Non-Operating Income	-	-	-	-
Non-Operating Expense	-	-	-	-
Profit before Income Tax	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Income Tax Expense	-	-	-	-
Current Tax	34,515,152.17	97,672,649.76	(34,155,803.62)	11,726,513.15
Deferred Tax	-	-	(4,616,385.96)	(4,616,385.96)
Profit for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
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 or loss for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46

Other Comprehensive Income

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

Gains/(losses) from investments in equity instruments measured at fair value	-	-	-	-
-Gain/(loss) on revaluation	-	-	-	-
-Actuarial gain/loss on defined benefit plans	-	-	-	-
-Income tax relating to above items	-	-	-	-
Net other compressive income that will not be reclassified to profit or loss	-	-	-	-

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	-	-	-	-
Net other compressive income that are or may be reclassified to profit or loss	-	-	-	-
c) Share of other comprehensive income of associate accounted as per equity method	-	-	-	-
Other comprehensive income for the period, net of income tax	-	-	-	-
Total Comprehensive Income for the period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
Earnings per share
Basic earnings per share	32.52	-	-	2.34
Annualized Basic Earnings Per Share	32.52	-	-	2.34
Annualized Diluted earnings per share	32.52	-	-	2.34
Ratios as per NRB Directive
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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 Amount (NPR)

Net profit up to Fourth Quarter 227,902,849.43

1. Appropriation

1.1 Profit required to be appropriated to: 51,278,141.12

a. General Reserve 45,580,569.89

b. Capital Redemption Reserve -

c. Exchange Fluctuation Fund -

d. Corporate Social Responsibility Fund 2,279,028.49

e. Employee Training Fund -

f. Client Protection Fund 3,418,542.74

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve 36,407,591.37

a. Transferred to Regulatory Reserve -

b. Transferred from Regulatory Reserve 36,407,591.37

Net Profit For the Period end of 4th Quarter available to distribution 140,217,116.94

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 %

2. Loan and Advance 8.00 %- 15.00%

आ.व. २०८२/८३ को चौथो त्रैमासिक विवरण

१. वित्तीय विवरण :

(क) त्रैमासिक अवधिको वासलात, नाफा नोक्सान सम्बन्धी विवरण:

(ख) प्रमुख वित्तीय अनुपातहरू:

३२।५२ २३।०३ १७३.९२ १५४५.३९ ५।०५

२. व्यवस्थापकीय विश्लेषण :

३. कानूनी कारवाही सम्बन्धी विवरण :

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

९०० ७३० ७४८।९० ६४ २,४९७ १,०८,८६२

५. समस्या तथा चुनौती :

ग. अप्रत्यासित रुपमा सृजना हुनसक्ने प्रतिकूल अवस्था ।

घ. बैंक तथा वित्तीय संस्था विरुद्ध भएका आन्दोलनको प्रभाव ।

ङ. वित्तीय संस्थामा अधिक तरलता हुँदा पनि कर्जाको मागमा वृद्धि नहुनु ।

च. बैंकिङ्ग क्षेत्रमा निष्क्रिय कर्जामा वृद्धि ।

६. संस्थागत सुशासन :

७. सत्य, तथ्यता सम्बन्धमा कार्यकारी प्रमुखको उदघोषण :

Unaudited Financial Result (Quarterly)

As on Quarter ended 32nd Ashad 2083

Unaudited Condensed Statement of Financial Position

As on Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars This Quarter Ending Immediate Previous Year Ending
Assets
Cash and Cash Equivalents	134,803,524.83	547,099,373.09
Statutory Balances and due from Nepal Rastra Bank	50,111,403.76	49,611,403.76
Placement with Bank & Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loan and Advances to MFIs & Cooperatives	-	-
Loans and Advances to Customers	10,416,398,496.68	9,782,473,281.74
Investment Securities	-	-
Current Tax Assets	71,385,594.98	71,305,174.49
Investment Property	-	-
Property and Equipment	93,106,097.18	90,080,777.10
Goodwill and Intangible Assets	746,153.25	691,062.84
Deferred Tax Assets	24,455,904.68	24,455,904.68
Other Assets	39,447,254.16	11,499,441.60
Total Assets	10,830,454,429.52	10,577,216,419.30
Liabilities
Due to Bank and Financial Institutions	-	-
Due to Nepal Rastra Bank	-	-
Derivative Financial Instruments	-	-
Deposits from Customers	3,080,441,990.50	2,722,727,099.22
Borrowings	6,130,113,046.74	6,595,218,713.50
Current Tax Liabilities	97,672,649.76	-
Provisions	-	-
Deferred Tax Liabilities	-	-
Other Liabilities	303,312,254.13	269,144,003.61
Debt Securities Issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	9,611,539,941.13	9,587,089,816.33
Equity
Share Capital	700,858,345.00	700,858,345.00
Share Premium	-	-
Retained Earnings	160,497,616.80	20,280,499.86
Reserves	357,558,526.60	268,987,758.11
Total Equity	1,218,914,488.40	990,126,602.97
Total Liabilities and Equity	10,830,454,429.52	10,577,216,419.30

Condensed Statement of Profit & Loss

For the Quarter ended 32nd Ashad 2083

Amount (NPR)

Particulars Current Year This Quarter Current Year Upto This Quarter Ashad Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
Interest Income	418,343,801.81	1,422,209,524.18	294,922,629.94	1,329,244,565.25
Interest Expense	142,937,861.33	575,111,041.24	162,852,553.05	713,839,649.47
Net Interest Income	275,405,940.48	847,098,482.94	132,070,076.89	615,404,915.78
Fee and Commission Income	43,128,565.03	133,693,850.72	30,954,586.32	103,083,694.31
Fee and Commission Expense	-	-	(877,673.80)	-
Net Fee and Commission Income	43,128,565.03	133,693,850.72	31,832,260.12	103,083,694.31
Net Interest, Fees and Commission Income	318,534,505.51	980,792,333.66	163,902,337.01	718,488,610.09
Net Trading Income	-	-	-	-
Other Operating Income	4,310,959.83	5,158,844.95	3,163,419.02	3,163,419.02
Total Operating Income	322,845,465.34	985,951,178.61	167,065,756.03	721,652,029.11
Impairment Charge/(reversal) for Loans and Other Losses	55,260,473.14	144,927,889.25	168,605,300.92	227,336,119.44
Net operating Income	267,584,992.21	841,023,289.36	(1,539,544.89)	494,315,909.67
Operating Expense	-	-	-	-
Personnel Expenses	106,595,370.60	376,110,325.49	83,858,631.54	318,592,315.12
Other Operating Expenses	33,212,082.63	106,775,431.19	20,436,749.16	119,931,083.17
Depreciation & Amortization	12,727,031.74	32,562,033.50	23,591,270.67	32,277,651.74
Operating Profit	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Non-Operating Income	-	-	-	-
Non-Operating Expense	-	-	-	-
Profit before Income Tax	115,050,507.24	325,575,499.18	(129,426,196.26)	23,514,859.64
Income Tax Expense	-	-	-	-
Current Tax	34,515,152.17	97,672,649.76	(34,155,803.62)	11,726,513.15
Deferred Tax	-	-	(4,616,385.96)	(4,616,385.96)
Profit for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
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 or loss for the Period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46

Other Comprehensive Income

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

Gains/(losses) from investments in equity instruments measured at fair value	-	-	-	-
-Gain/(loss) on revaluation	-	-	-	-
-Actuarial gain/loss on defined benefit plans	-	-	-	-
-Income tax relating to above items	-	-	-	-
Net other compressive income that will not be reclassified to profit or loss	-	-	-	-

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	-	-	-	-
Net other compressive income that are or may be reclassified to profit or loss	-	-	-	-
c) Share of other comprehensive income of associate accounted as per equity method	-	-	-	-
Other comprehensive income for the period, net of income tax	-	-	-	-
Total Comprehensive Income for the period	80,535,355.07	227,902,849.43	(90,654,006.67)	16,404,732.46
Earnings per share
Basic earnings per share	32.52	-	-	2.34
Annualized Basic Earnings Per Share	32.52	-	-	2.34
Annualized Diluted earnings per share	32.52	-	-	2.34
Ratios as per NRB Directive
Particulars Current Year This Quarter Current Year Upto This Quarter Previous Year Corresponding This Quarter Previous Year Corresponding Upto This Quarter
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 Amount (NPR)

Net profit up to Fourth Quarter 227,902,849.43

1. Appropriation

1.1 Profit required to be appropriated to: 51,278,141.12

a. General Reserve 45,580,569.89

b. Capital Redemption Reserve -

c. Exchange Fluctuation Fund -

d. Corporate Social Responsibility Fund 2,279,028.49

e. Employee Training Fund -

f. Client Protection Fund 3,418,542.74

g. Other -

1.2 Profit required to be transferred to Regulatory Reserve 36,407,591.37

a. Transferred to Regulatory Reserve -

b. Transferred from Regulatory Reserve 36,407,591.37

Net Profit For the Period end of 4th Quarter available to distribution 140,217,116.94

Note:

1. Figures presented above may vary with the audited figures if instructed by regulators/statutory auditor.

2. Loans and Advances are presented net of impairment charges

3. Figures are regrouped/rearranged/restated wherever necessary for consistent and fair presentation and comparison.

Interest Rate

1. Deposit 7.50%- 10.00 %

2. Loan and Advance 8.00 %- 15.00%

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

Fourth Quarter Report of F.Y. 2082/83

1. Financial Statement:

(a) Statement of Balance Sheet and Profit and Loss for the Quarterly Period:

(b) Key Financial Ratios:

Earnings Per Share (Annualized) Price Earnings Ratio (P/E Ratio) Net Worth Per Share Total Assets Value Per Share Liquidity Ratio

३२।५२ २३।०३ १७३.९२ १५४५.३९ ५।०५

2. Management Analysis:

(a) Details regarding main reasons if there has been any change in balance, income and liquidity of the institution during this quarterly period:

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

(c) Analytical details regarding events or conditions from past experience that could have a material impact on balance, profit, or cash flows of the financial institution:

3. Details Regarding Legal Actions:

(a) No information has been received regarding any lawsuit filed by or against promoters or directors of the financial institution for disobeying prevailing laws or committing criminal offenses.

(b) No information has been received regarding any lawsuit filed against any promoter or director for committing financial crime.

4. Analysis Regarding Share Transactions of Organized Institution:

(a) Management's opinion regarding share transactions of the organized institution in the securities market:

For share transactions in the secondary market, shares of this financial institution are listed on Nepal Stock Exchange Limited and transactions are taking place satisfactorily.

(b) Maximum, minimum, closing price, total trading days, and number of transactions of shares during the quarterly period:

According to the website of Nepal Stock Exchange Ltd. https://nepalstock.com.np, share transactions of this financial institution during the fourth quarterly period are as follows:

Maximum Price Minimum Price Closing Price Total Trading Days Total Transactions Traded Quantity

९०० ७३० ७४८।९० ६४ २,४९७ १,०८,८६२

5. Problems and Challenges:

(a) Duplication of members increasing along with branch expansion of microfinance institutions with promoters as major drivers.

(b) Risk of employee turnover due to competition to hire skilled manpower among various institutions.

(d) Impact of agitations against banks and financial institutions.

(e) Lack of growth in loan demand despite excess liquidity in the financial institution.

(f) Rise in non-performing loans in the banking sector.