आधिकारिक सूचनाFinancial Analysis6 Aug, 2026

युनिक नेपाल लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणUnique Nepal Laghubitta: Q4 Financial Statements Announcement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 6, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 7 मिनेट

UNAUDITED CONDENSED STATEMENT OF FINANCIAL POSITION

as on 32nd Asar, 2080

Assets This Quarter Ending Immediate Previous Year Ending

Cash and cash equivalents	274,784,214	391,991,940
Statutory Balance and due from Nepal Rastra Bank	17,764,900	17,764,900
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,326,402,535	3,241,914,502
Investment securities	-	-
Current tax assets	-	-
Investment property	-	-
Property and Equipment	25,410,222	26,654,655
Goodwill and Intangible assets	-	-
Deferred Tax Assets	13,246,710	13,246,710
Other assets	215,469,183	8,560,143
Total Assets	3,873,077,763	3,700,132,850
Liabilities
Due to Bank and Financial Institutions	168,223,470	344,812,708
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	2,896,901,680	2,663,979,491

Borrowings - 30,000,000

Current Tax Liabilities	38,951,912	17,052,859
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	401,145,213	327,300,666
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,505,222,275	3,383,145,725
Equity
Share Capital	148,575,000	148,575,000
Share Premium	-	-
Retained Earnings	43,641,319	3,601,684
Reserves	175,639,169	164,810,441
Total Equity	367,855,488	316,987,125
Total Liabilities and Equity	3,873,077,763	3,700,132,850

CONDENSED STATEMENT OF PROFIT & LOSS

For the quarter ended 32nd Asar, 2080

Particulars Current Year: This Quarter Current Year: Upto This Quarter (YTD) Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter (YTD)
Interest income	134,629,521	510,745,655	126,848,358	481,135,553
Interest expense	64,783,478	249,373,659	63,502,774	245,012,077
Net interest income	69,846,043	261,371,996	63,345,584	236,123,476
Fees and commission income	11,074,002	42,250,782	9,069,008	34,686,899
Fees and commission expense	593,383	870,856	2,656	8,053
Net fee and commission income	10,480,619	41,379,926	9,066,352	34,678,846
Net interest, fee and commission income	80,326,662	302,751,922	72,411,937	270,802,322
Net trading income	-	-	-	-
Other operating income	4,020,995	12,937,713	7,383,353	16,909,983
Total operating income	84,347,656	315,689,635	79,795,290	287,712,304
Impairment charge/(reversal) for loans and other losses	(8,439,057)	108,696,573	70,701,516	118,246,045
Net operating income	92,786,713	206,993,062	9,093,774	169,466,259
Operating expense	42,581,558	142,199,682	22,894,052	139,151,001
Personnel expenses	34,146,942	113,060,333	32,512,028	109,385,584
Other Operating expenses	7,952,407	27,131,620	(18,101,475)	19,526,543
Depreciation and Amortisation	482,208	2,007,728	8,483,499	10,238,873
Operating Profit	50,205,156	64,793,381	(13,800,278)	30,315,258
Non operating income	3,457,581	8,203,461	2,470,475	6,240,509
Non operating expense	-	-	-	-
Profit before income tax	53,662,737	72,996,842	(11,329,803)	36,555,767
Income tax expense	16,098,821	21,899,052	60,854,096	75,219,767
Current tax	16,098,821	21,899,052	65,014,717	79,380,388
Deferred Tax	-	-	(4,160,622)	(4,160,622)
Profit for the period	37,563,916	51,097,789	(72,183,899)	(38,664,000)
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	4,806,698	51,097,789	(72,183,899)	(38,664,000)
Other Comprehensive Income	-	-	(43,145,740)	(43,145,740)
Total Comprehensive Income	4,806,698	51,097,789	(115,329,638)	(81,809,739)
Basic Earning Per Share (Annualized)	-	34.39	-	(26.02)
Diluted Earning per Share	-	34.39	-	(26.02)

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 Directive
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

Statement of Distributable Profit or Loss

Net Profit for the period end 32th Asar, 2080 51,097,789

1.1 Profit required to be appropriated to: 11,497,003

a. General Reserve 10,219,558

b. Capital redemption reserve -

c. Exchange Fluctuation Reserve -

d. Corporate social responsibility fund 510,978

e. Employees training fund -

f. Client protection fund 766,467

g. Other -

Profit or (loss) before regulatory adjustment - - 39,600,787

1.2 Regulatory Adjustment: 438,848

a. Interest receivable (-)/previous accrued interest received (+) 438,848

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

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

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

e. Deferred tax assets recognised (-)/ reversal (+) -

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

g. Bargain purchase gain recognised (-)/resersal (+) -

h. Actuarial loss recognised (-)/reversal (+) -

i. Other -
Net Profit for the period available for distirbution	-	-	40,039,635
Opening Retained Earnings as of Shrawan	01	2079	3,601,684

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) as on Qtr end date 2080 Asar 43,641,319

Annualized Distributable Profit/(loss) per Share 29.37

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

2. Loan and advances are stated at net of impairment charge and included interest receivable on loan.

3. Above figures may vary upon otherwise direction made by Statutory Auditor and Regulators.

Figures has been regrouped/rearranged/restated wherever necessary.
The interim financial statements has been uploaded in the website https://uniquenepalmicrofinance.com.np
Interest on Deposit and Loan & Advance: Deposit: 7.5% to 13% Loan & Advance: 14.00% to 15%

धितोपत्र दर्ता तथा निष्काशन नियमावली, २०६४ को अनुसूची १८ (नियम २६ को उपनियम १ संग सम्बन्धित)

आ.व. २०७९/०८० को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

क) आ.व. २०७९/०८० को चौथो त्रैमासिक (२०८०/०१/०१ देखि २०८०/०३/३२ सम्म) को वासलात, नाफा नोक्सान सम्बन्धी विवरण यस लघुवित्त वित्तीय संस्थाको वेबसाइटमा राखिनु साथै यसै साथ प्रकाशित गरिएको छ ।

ख) प्रमुख वित्तीय अनुपातहरू :

प्रति शेयर आम्दानी रु. : ३४.३९

मूल्य आम्दानी अनुपात (P/E Ratio) : ३७.०७

प्रति शेयर नेटवर्थ रु. : २४७.५९

प्रति शेयर कुल सम्पत्तिको मूल्य रु. : २,६०६.६२

तरलता अनुपात : ८.४५

२. व्यवस्थापकीय विश्लेषण :

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

यस अवधिमा यस वित्तीय संस्थाले आवश्यक तरलता व्यवस्थापन गरेको छ । यस त्रैमास समाप्तमा तरलता अनुपात ८.४५ प्रतिशत रहेको छ, जगदा तथा अन्य कोषमा सामाप्य वढेको छ । साथै यस आव को चौथो त्रैमाससम्म खुद मुनाफा रु. ५ करोड १० लाख ९७ हजार ३ सय ९६ रहेको छ ।

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापकीय विश्लेषणको विवरण :

यस वित्तीय संस्था आफ्ना सदस्यहरूलाई गुणस्तरीय सेवा प्रदान गर्नुका साथै सम्भाव्यस्थलहरुमा बचत परिचालन सेवा दिने कार्यमा केन्द्रित रहदै आएको छ । आगामी दिनमा पनि यसै शेयरलाई निरन्तरता दिइनेछ । सुदुर पश्चिम र लुम्बिनी प्रदेशको ६ वटा जिल्लामा कार्यालय सञ्जाल रहेको यस संस्थाले ग्रामीण तथा विपन्न परिवारलाई लक्षित गरी प्रत्यक्ष वा परोक्ष रुपमा वित्तीय पहुँच पुर्‍याउने प्रभाव गार्ने लाग्या व्यवस्थापनले नियमनको परिधीमा रही खर्चलो र लचिलो नीति प्रभावकारी रुपमा कार्यान्वयन गर्नेछ । हाल केही प्रतिकुल परिस्थितिको कारण निष्कृय कर्जाको हिस्सा केही बढी भातापनि यस त्रैमास अवधिमा नयाँ कर्जा निष्कृय हुन नदिन गुणस्तरीय लगानीलाई प्राथमिकता दिने, असुलीको लागि क्षेत्र भ्रमण कार्यक्रममा केन्द्रीय कार्यालयमा कार्यरत कर्मचारीहरूलाई परिचालन गरी सघन असुली ताकेता गर्न, लक्ष्य र योजना बनाई गलत कर्जा असुलीको लागि पठाउन र सो अनुसार प्रगति भए नभएको नियमित रुपमा अनुगमन गर्ने जस्ता रणनीति अपनाईएको छ । ग्राहकलाई गुणस्तरीय सेवा प्रदान गरी संस्थाको छवि सुदृढ हुने कुरामा यस वित्तीय संस्था विश्वस्त रहेको छ । सदस्यहरूको ज्ञान, सीप र क्षमता अभिवृद्धिको लागि व्यवसायिक र सीपमूलक तालिमहरू पनि सञ्चालन गरिदै आइरहेको छ । वित्तीय सचेतना अभिबृद्धिको लागि सेवाग्राही र अभिभावकहरूको सहभागितामा वित्तीय साक्षरता तथा अन्तरक्रिया कार्यक्रम सञ्चालन गर्ने कार्यलाई आगामी दिनमा निरन्तरता दिइनेछ ।

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

यस संस्थाको व्यवसायको आकार वृद्धि भई रहेको छ भने सञ्चालन मुनाफा अघिल्लो त्रैमासको तुलनामा वृद्धि भएको छ । देशमा लघुवित्त वित्तीय संस्थाहरू विरुद्ध भई रहेको गतिविधिहरूले हल सम्म रही रहेको कर्जा असुलीमा केही समस्याहरू देखा परेका छन् । नयाँ कर्जा भाखा नाघ्ने र विस्तारै कम हुँदै गएतापनि पुराना भाखा नाघेको कर्जा अपेक्षाकत रुपमा असुली हुन सकेको छैन । तथापि वित्तीय संस्थाले हाल वित्तीय साक्षरता कार्यक्रम मार्फत वित्तीय संस्थाका सदस्यहरूलाई सचेतना दिई रहेको छ । आर्थिक गतिविधिहरू विस्तारै चलायमान हुदै गएको आगामी केही दिनभित्रै सवारी दिन सेवा तथा संस्थाको कारोबारमा वृद्धि हुँदै जाने अपेक्षा गरिएको छ । तसर्थ संस्थाको मौज्दात, नाफा नोक्सान वा नगद प्रवाहमा तात्विक असर पर्न सक्ने घटना भएको छैन । यस प्रति व्यवस्थापन सचेत र सतर्क रहेको छ ।

३. कानूनी कारवाही सम्बन्धी विवरण :

क) समीक्षा अवधिमा संगठित संस्था वा संस्थाका विरुद्ध कुनै मुद्दा दायर भएको भए :

यस अवधिमा संस्थाको तर्फबाट विरुद्ध र संस्थाको विरुद्ध अर्को कुनै पनि मुद्दा दायर भएको छैन ।

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

यस वित्तीय संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको वा भएको बारे कुनै जानकारी प्राप्त भएको छैन ।

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

यस वित्तीय संस्थाको संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध सम्बन्धमा कुनै मुद्दा दायर भएको बारे हालसम्म कुनै जानकारी प्राप्त भएको छैन ।

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

क) धितोपत्र बजारमा भएको संगठित संस्थाको शेयरको कारोबार सम्बन्धी व्यवस्थापनको धारणा :

यस लघुवित्त वित्तीय संस्थाको शेयर कारोबारका सम्बन्धमा व्यवस्थापनले नियमित रुपमा नेपाल स्टक एक्सचेञ्जको कारोबार अवलोकन गरिरहेको छ । शेयरको मूल्यमा तात्विक असर पार्ने कुनै अप्रत्याशित घटना घटेको छैन ।

ख) समीक्षा अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोवार भएको कुल दिन तथा कारोबारको संख्या :

यस त्रैमास अवधिमा यस संस्थाको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोवार भएको कुल दिन तथा कारोबारको संख्या निम्न अनुसार रहेको छ ।

अधिकतम मूल्य रु.: १,५१०

न्यूनतम मूल्य रु.: ९२१.३

अन्तिम मूल्य रु.: १,२७५

कारोबार भएको कुल दिन: ६४

कारोबारको संख्या: १९८४

कारोबार भएको कुल शेयर संख्या: ७०,००८

(श्रोतः नेपाल स्टक एक्सचेन्जको वेभसाईट www.nepalstock.com.np अनुसार)

५. समस्या तथा चुनौती :

क. भाखा नाघेको तथा निष्कृय कर्जा अनुपात वढ्नु ।

ख. केही ऋणी सदस्यहरू ऋण लिउंपछि सम्झौता नमान्नु ।

ग. लघुवित्त विरुद्धको गतिविधिहरूका कारण केही सदस्य भ्रमण परी संस्थाको कार्यक्रममा अवरोध खडा हुनु ।

घ. युवा वर्ग पलायन हुँदा नयाँ सदस्यहरू थप हुनु, पुराना ऋणी सदस्य घट्दै जानु ।

ङ. सदस्य स्वयम् नै वैदेशिक रोजगारीमा जाँदा समूहको बैठकहरूमा उपस्थिति कम हुनु ।

च. व्यवसायिक शिथिलता कायमै रहेदा कर्जाको माग सोचे अनुरुप नहुनु ।

रणनीति :

क. निष्कृय कर्जा घटाउनको लागि कार्य योजना र जिम्मेवारी तोकी सम्पूर्ण कर्मचारीहरूलाई परिचालन गर्ने ।

ख. गुणस्तरीय कर्जा लगानीको लागि कर्मचारीहरूको क्षमता विकासको लागि सघन तालिम दिने ।

ग. सेवाग्राहीमार्फत लघुवित्त सेवा बनाउन ग्राहकहरूको सुझाव संकलन गर्ने, केन्द्र प्रमुख तथा अभिभावकहरूसँग वित्तीय साक्षरता र अन्तरक्रिया कार्यक्रम गर्ने, संकलित राय सुझावको अध्ययन विश्लेषण गरी नीतिगत सुधार गर्ने ।

घ. कर्मचारी टर्नओभर अनुपात घटाउन मानव संसाधन नीतिलाई समय सापेक्ष परिमार्जन गर्ने ।

ङ. सदस्यहरूमा जनचेतना र वित्तीय साक्षरता अभिवृद्धि गर्नको लागि संगठनात्मक सन्देश, अडियो, भिडियो सामग्री र सूचना तयार पारी विभिन्न सञ्चार माध्यमबाट प्रसार गर्ने ।

च. उपलब्ध स्रोत र साधनको अधिकतम सदुपयोग गर्ने ।

६. संस्थागत सुशासन :

संस्थागत सुशासन सुदृढ गर्नका लागि सञ्चालक समिति, लेखापरीक्षण समिति, जोखिम व्यवस्थापन समिति, सम्पत्ति शुद्धीकरण अनुगमन समिति र व्यवस्थापन स्तरीय समितिहरु प्रतिवद्ध रहेको छ । नेपाल राष्ट्र बैंक लगायत अन्य नियामक निकायले जारी गरेको निर्देशन तथा लघुवित्त संस्थाले बनाएका नीति नियमहरूको पूर्णरुपमा पालना गरिएको छ । संस्थागत सुशासन कायम गराउन नीति नियम तथा निर्देशिकाहरु तयार गरी व्यवस्थापनको स्पष्ट अधिकार र दायित्वको व्याख्या गरिएको छ ।

७. सत्य तथ्य सम्बन्धमा कार्यकारी निर्देशकको उद्घोषण :

आजको मितिसम्म यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा मेरो उच्च व्यवस्थापनले मलाई उपलब्ध गराएको सूचनाको आधारमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोष गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् । लगानीकर्ताहरू सुसूचित भई निर्णय लिन आवश्यक पर्ने कुनै विवरण वा सूचना तथ्या लुकाइएको छैन ।

UNAUDITED CONDENSED STATEMENT OF FINANCIAL POSITION

as on 32nd Asar, 2080

Assets This Quarter Ending Immediate Previous Year Ending

Cash and cash equivalents	274,784,214	391,991,940
Statutory Balance and due from Nepal Rastra Bank	17,764,900	17,764,900
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,326,402,535	3,241,914,502
Investment securities	-	-
Current tax assets	-	-
Investment property	-	-
Property and Equipment	25,410,222	26,654,655
Goodwill and Intangible assets	-	-
Deferred Tax Assets	13,246,710	13,246,710
Other assets	215,469,183	8,560,143
Total Assets	3,873,077,763	3,700,132,850
Liabilities
Due to Bank and Financial Institutions	168,223,470	344,812,708
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	2,896,901,680	2,663,979,491

Borrowings - 30,000,000

Current Tax Liabilities	38,951,912	17,052,859
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	401,145,213	327,300,666
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,505,222,275	3,383,145,725
Equity
Share Capital	148,575,000	148,575,000
Share Premium	-	-
Retained Earnings	43,641,319	3,601,684
Reserves	175,639,169	164,810,441
Total Equity	367,855,488	316,987,125
Total Liabilities and Equity	3,873,077,763	3,700,132,850

CONDENSED STATEMENT OF PROFIT & LOSS

For the quarter ended 32nd Asar, 2080

Particulars Current Year: This Quarter Current Year: Upto This Quarter (YTD) Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter (YTD)
Interest income	134,629,521	510,745,655	126,848,358	481,135,553
Interest expense	64,783,478	249,373,659	63,502,774	245,012,077
Net interest income	69,846,043	261,371,996	63,345,584	236,123,476
Fees and commission income	11,074,002	42,250,782	9,069,008	34,686,899
Fees and commission expense	593,383	870,856	2,656	8,053
Net fee and commission income	10,480,619	41,379,926	9,066,352	34,678,846
Net interest, fee and commission income	80,326,662	302,751,922	72,411,937	270,802,322
Net trading income	-	-	-	-
Other operating income	4,020,995	12,937,713	7,383,353	16,909,983
Total operating income	84,347,656	315,689,635	79,795,290	287,712,304
Impairment charge/(reversal) for loans and other losses	(8,439,057)	108,696,573	70,701,516	118,246,045
Net operating income	92,786,713	206,993,062	9,093,774	169,466,259
Operating expense	42,581,558	142,199,682	22,894,052	139,151,001
Personnel expenses	34,146,942	113,060,333	32,512,028	109,385,584
Other Operating expenses	7,952,407	27,131,620	(18,101,475)	19,526,543
Depreciation and Amortisation	482,208	2,007,728	8,483,499	10,238,873
Operating Profit	50,205,156	64,793,381	(13,800,278)	30,315,258
Non operating income	3,457,581	8,203,461	2,470,475	6,240,509
Non operating expense	-	-	-	-
Profit before income tax	53,662,737	72,996,842	(11,329,803)	36,555,767
Income tax expense	16,098,821	21,899,052	60,854,096	75,219,767
Current tax	16,098,821	21,899,052	65,014,717	79,380,388
Deferred Tax	-	-	(4,160,622)	(4,160,622)
Profit for the period	37,563,916	51,097,789	(72,183,899)	(38,664,000)
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	4,806,698	51,097,789	(72,183,899)	(38,664,000)
Other Comprehensive Income	-	-	(43,145,740)	(43,145,740)
Total Comprehensive Income	4,806,698	51,097,789	(115,329,638)	(81,809,739)
Basic Earning Per Share (Annualized)	-	34.39	-	(26.02)
Diluted Earning per Share	-	34.39	-	(26.02)

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 Directive
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

Statement of Distributable Profit or Loss

Net Profit for the period end 32th Asar, 2080 51,097,789

1.1 Profit required to be appropriated to: 11,497,003

a. General Reserve 10,219,558

b. Capital redemption reserve -

c. Exchange Fluctuation Reserve -

d. Corporate social responsibility fund 510,978

e. Employees training fund -

f. Client protection fund 766,467

g. Other -

Profit or (loss) before regulatory adjustment - - 39,600,787

1.2 Regulatory Adjustment: 438,848

a. Interest receivable (-)/previous accrued interest received (+) 438,848

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

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

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

e. Deferred tax assets recognised (-)/ reversal (+) -

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

g. Bargain purchase gain recognised (-)/resersal (+) -

h. Actuarial loss recognised (-)/reversal (+) -

i. Other -
Net Profit for the period available for distirbution	-	-	40,039,635
Opening Retained Earnings as of Shrawan	01	2079	3,601,684

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) as on Qtr end date 2080 Asar 43,641,319

Annualized Distributable Profit/(loss) per Share 29.37

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

2. Loan and advances are stated at net of impairment charge and included interest receivable on loan.

3. Above figures may vary upon otherwise direction made by Statutory Auditor and Regulators.

Figures has been regrouped/rearranged/restated wherever necessary.
The interim financial statements has been uploaded in the website https://uniquenepalmicrofinance.com.np
Interest on Deposit and Loan & Advance: Deposit: 7.5% to 13% Loan & Advance: 14.00% to 15%

Securities Registration and Issue Regulations, 2064 Schedule 18 (Related to Rule 26 Sub-rule 1)

Fourth Quarter Report of F.Y. २०७९/०८०

1. Financial Statements:

a) The Balance Sheet and Profit and Loss Statement of the Fourth Quarter of FY २०७९/०८० (२०८०/०१/०१ to २०८०/०३/३२) have been published on the microfinance financial institution's website and along with this report.

b) Key Financial Ratios:

Earnings Per Share Rs.: ३४.३९

Price Earnings Ratio (P/E Ratio): ३७.०७

Net Worth Per Share Rs.: २४७.५९

Total Assets Value Per Share Rs.: २,६०६.६२

Liquidity Ratio: ८.४५

2. Management Analysis:

a) Details regarding major causes of changes in the institution's balance, income, and liquidity during the quarterly period:

During this period, the financial institution managed necessary liquidity. At the end of this quarter, the liquidity ratio stands at ८.४५ percent, and reserve and other funds have increased. Additionally, net profit up to the fourth quarter of this FY is Rs. ५ crore १० lakh ९७ thousand ३ hundred ९६.

b) Details of management analysis regarding business plans for the upcoming period:

This financial institution continues to focus on providing quality services to its members and deposit mobilization services in potential areas. This continuity will be maintained in the coming days as well. Having an office network across 6 districts of Sudurpashchim and Lumbini Provinces, the management will effectively implement flexible and efficient policies within the regulatory framework to expand direct or indirect financial access targeting rural and underprivileged families. Although non-performing loans have slightly increased due to adverse circumstances, strategies have been adopted to prioritize quality investment to prevent new loans from becoming non-performing, deploy central office staff in field visits for aggressive recovery follow-ups, set recovery targets and plans, and regularly monitor progress. The institution is confident in enhancing its image by providing quality services to clients. Skill-based and vocational training programs are also conducted to enhance the knowledge, skills, and capacity of members. Financial literacy and interaction programs with clients and guardians will continue in the coming days to enhance financial awareness.

c) Analytical details of events/conditions that could materially affect the institution's inventory, profit, or cash flows based on past experience:

The business volume of the institution is growing, and operating profit has increased compared to the previous quarter. Due to activities against microfinance institutions in the country, some issues have appeared in loan collection. Although new loan overdues are gradually decreasing, collection of old overdue loans has not met expectations. Nevertheless, the institution is raising awareness among members through financial literacy programs. As economic activities are gradually gaining momentum, business transactions are expected to grow in the coming days. Therefore, no events have occurred that could materially affect the institution's reserves, profit/loss, or cash flows. Management remains alert and vigilant in this regard.

3. Legal Proceedings Details:

a) If any lawsuit has been filed by or against the organized institution during the review period:

No lawsuit has been filed by or against the institution during this period.

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

No information has been received regarding any lawsuit filed by or against the promoters or directors for non-compliance with rules or criminal offences.

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

No information has been received regarding any lawsuit filed against any promoter or director regarding financial crime.

4. Analysis of Share Transactions of the Institution:

a) Management's views on share transactions of the institution in the securities market:

Management regularly monitors the trading of shares on the Nepal Stock Exchange. No unexpected event has occurred that would materially impact share prices.

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

Maximum, minimum, closing price, total trading days, and transaction volume during this quarter are as follows:

Maximum Price Rs.: १,५१०

Minimum Price Rs.: ९२१.३

Closing Price Rs.: १,२७५

Total Trading Days: ६४

Number of Transactions: १९८४

Total Shares Traded: ७०,००८

(Source: Nepal Stock Exchange website www.nepalstock.com.np)

5. Problems and Challenges:

a. Increase in non-performing loans and overdue loan ratio.

b. Some borrower members violating agreements after taking loans.

c. Disruptions in institutional activities due to anti-microfinance campaign activities affecting some members.

d. Migration of youth leading to challenges in adding new members while old borrowers decrease.

e. Lower attendance in group meetings due to members going abroad for employment.

f. Sluggish business environment leading to lower loan demand than anticipated.

Strategy:

a. Mobilize all employees by assigning action plans and responsibilities to reduce non-performing loans.

b. Provide intensive training for employee capacity development regarding quality loan disbursements.

c. Collect customer feedback to make microfinance services client-friendly, conduct financial literacy and interaction programs with center leaders and guardians, and refine policies based on feedback.

d. Revise human resource policy periodically to reduce employee turnover ratio.

e. Prepare organizational messages, audio, video materials, and notices, broadcasting them through various media to raise awareness and financial literacy among members.

f. Make maximum utilization of available resources.

6. Corporate Governance:

1 min read

पूँजी बजारका चुनौती र ‘सर्ट सेलिङ’बारे ललितपुरमा लगानीकर्ता सम्मेलन हुनेInvestor Meet in Lalitpur to Discuss Nepal’s Capital Market and Short Selling

NEPSE TRADING

5 Aug, 2026

आधिकारिक सूचनाFinancial Analysis6 Aug, 2026

युनिक नेपाल लघुवित्त वित्तीय संस्थाको चौथो त्रैमासिक वित्तीय विवरणUnique Nepal Laghubitta: Q4 Financial Statements Announcement

वर्ग:: Financial Analysis
प्रकाशित मिति:: Published on August 6, 2026
जारीकर्ता:: NEPSE Trading
पढ्ने समय:: 7 मिनेट

UNAUDITED CONDENSED STATEMENT OF FINANCIAL POSITION

as on 32nd Asar, 2080

Assets This Quarter Ending Immediate Previous Year Ending

Cash and cash equivalents	274,784,214	391,991,940
Statutory Balance and due from Nepal Rastra Bank	17,764,900	17,764,900
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,326,402,535	3,241,914,502
Investment securities	-	-
Current tax assets	-	-
Investment property	-	-
Property and Equipment	25,410,222	26,654,655
Goodwill and Intangible assets	-	-
Deferred Tax Assets	13,246,710	13,246,710
Other assets	215,469,183	8,560,143
Total Assets	3,873,077,763	3,700,132,850
Liabilities
Due to Bank and Financial Institutions	168,223,470	344,812,708
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	2,896,901,680	2,663,979,491

Borrowings - 30,000,000

Current Tax Liabilities	38,951,912	17,052,859
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	401,145,213	327,300,666
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,505,222,275	3,383,145,725
Equity
Share Capital	148,575,000	148,575,000
Share Premium	-	-
Retained Earnings	43,641,319	3,601,684
Reserves	175,639,169	164,810,441
Total Equity	367,855,488	316,987,125
Total Liabilities and Equity	3,873,077,763	3,700,132,850

CONDENSED STATEMENT OF PROFIT & LOSS

For the quarter ended 32nd Asar, 2080

Particulars Current Year: This Quarter Current Year: Upto This Quarter (YTD) Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter (YTD)
Interest income	134,629,521	510,745,655	126,848,358	481,135,553
Interest expense	64,783,478	249,373,659	63,502,774	245,012,077
Net interest income	69,846,043	261,371,996	63,345,584	236,123,476
Fees and commission income	11,074,002	42,250,782	9,069,008	34,686,899
Fees and commission expense	593,383	870,856	2,656	8,053
Net fee and commission income	10,480,619	41,379,926	9,066,352	34,678,846
Net interest, fee and commission income	80,326,662	302,751,922	72,411,937	270,802,322
Net trading income	-	-	-	-
Other operating income	4,020,995	12,937,713	7,383,353	16,909,983
Total operating income	84,347,656	315,689,635	79,795,290	287,712,304
Impairment charge/(reversal) for loans and other losses	(8,439,057)	108,696,573	70,701,516	118,246,045
Net operating income	92,786,713	206,993,062	9,093,774	169,466,259
Operating expense	42,581,558	142,199,682	22,894,052	139,151,001
Personnel expenses	34,146,942	113,060,333	32,512,028	109,385,584
Other Operating expenses	7,952,407	27,131,620	(18,101,475)	19,526,543
Depreciation and Amortisation	482,208	2,007,728	8,483,499	10,238,873
Operating Profit	50,205,156	64,793,381	(13,800,278)	30,315,258
Non operating income	3,457,581	8,203,461	2,470,475	6,240,509
Non operating expense	-	-	-	-
Profit before income tax	53,662,737	72,996,842	(11,329,803)	36,555,767
Income tax expense	16,098,821	21,899,052	60,854,096	75,219,767
Current tax	16,098,821	21,899,052	65,014,717	79,380,388
Deferred Tax	-	-	(4,160,622)	(4,160,622)
Profit for the period	37,563,916	51,097,789	(72,183,899)	(38,664,000)
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	4,806,698	51,097,789	(72,183,899)	(38,664,000)
Other Comprehensive Income	-	-	(43,145,740)	(43,145,740)
Total Comprehensive Income	4,806,698	51,097,789	(115,329,638)	(81,809,739)
Basic Earning Per Share (Annualized)	-	34.39	-	(26.02)
Diluted Earning per Share	-	34.39	-	(26.02)

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 Directive
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

Statement of Distributable Profit or Loss

Net Profit for the period end 32th Asar, 2080 51,097,789

1.1 Profit required to be appropriated to: 11,497,003

a. General Reserve 10,219,558

b. Capital redemption reserve -

c. Exchange Fluctuation Reserve -

d. Corporate social responsibility fund 510,978

e. Employees training fund -

f. Client protection fund 766,467

g. Other -

Profit or (loss) before regulatory adjustment - - 39,600,787

1.2 Regulatory Adjustment: 438,848

a. Interest receivable (-)/previous accrued interest received (+) 438,848

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

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

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

e. Deferred tax assets recognised (-)/ reversal (+) -

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

g. Bargain purchase gain recognised (-)/resersal (+) -

h. Actuarial loss recognised (-)/reversal (+) -

i. Other -
Net Profit for the period available for distirbution	-	-	40,039,635
Opening Retained Earnings as of Shrawan	01	2079	3,601,684

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) as on Qtr end date 2080 Asar 43,641,319

Annualized Distributable Profit/(loss) per Share 29.37

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

2. Loan and advances are stated at net of impairment charge and included interest receivable on loan.

3. Above figures may vary upon otherwise direction made by Statutory Auditor and Regulators.

Figures has been regrouped/rearranged/restated wherever necessary.
The interim financial statements has been uploaded in the website https://uniquenepalmicrofinance.com.np
Interest on Deposit and Loan & Advance: Deposit: 7.5% to 13% Loan & Advance: 14.00% to 15%

आ.व. २०७९/०८० को चौथो त्रैमासिक प्रतिवेदन

१. वित्तीय विवरण :

ख) प्रमुख वित्तीय अनुपातहरू :

प्रति शेयर आम्दानी रु. : ३४.३९

मूल्य आम्दानी अनुपात (P/E Ratio) : ३७.०७

प्रति शेयर नेटवर्थ रु. : २४७.५९

प्रति शेयर कुल सम्पत्तिको मूल्य रु. : २,६०६.६२

तरलता अनुपात : ८.४५

२. व्यवस्थापकीय विश्लेषण :

ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापकीय विश्लेषणको विवरण :

३. कानूनी कारवाही सम्बन्धी विवरण :

४. संगठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण :

अधिकतम मूल्य रु.: १,५१०

न्यूनतम मूल्य रु.: ९२१.३

अन्तिम मूल्य रु.: १,२७५

कारोबार भएको कुल दिन: ६४

कारोबारको संख्या: १९८४

कारोबार भएको कुल शेयर संख्या: ७०,००८

(श्रोतः नेपाल स्टक एक्सचेन्जको वेभसाईट www.nepalstock.com.np अनुसार)

५. समस्या तथा चुनौती :

क. भाखा नाघेको तथा निष्कृय कर्जा अनुपात वढ्नु ।

ख. केही ऋणी सदस्यहरू ऋण लिउंपछि सम्झौता नमान्नु ।

घ. युवा वर्ग पलायन हुँदा नयाँ सदस्यहरू थप हुनु, पुराना ऋणी सदस्य घट्दै जानु ।

च. व्यवसायिक शिथिलता कायमै रहेदा कर्जाको माग सोचे अनुरुप नहुनु ।

रणनीति :

च. उपलब्ध स्रोत र साधनको अधिकतम सदुपयोग गर्ने ।

६. संस्थागत सुशासन :

७. सत्य तथ्य सम्बन्धमा कार्यकारी निर्देशकको उद्घोषण :

UNAUDITED CONDENSED STATEMENT OF FINANCIAL POSITION

as on 32nd Asar, 2080

Assets This Quarter Ending Immediate Previous Year Ending

Cash and cash equivalents	274,784,214	391,991,940
Statutory Balance and due from Nepal Rastra Bank	17,764,900	17,764,900
Placement with Bank and Financial Institutions	-	-
Derivative Financial Instruments	-	-
Other Trading Assets	-	-
Loans and advances to MFISs & Cooperatives	-	-
Loans and advances to customers	3,326,402,535	3,241,914,502
Investment securities	-	-
Current tax assets	-	-
Investment property	-	-
Property and Equipment	25,410,222	26,654,655
Goodwill and Intangible assets	-	-
Deferred Tax Assets	13,246,710	13,246,710
Other assets	215,469,183	8,560,143
Total Assets	3,873,077,763	3,700,132,850
Liabilities
Due to Bank and Financial Institutions	168,223,470	344,812,708
Due to Nepal Rastra Bank	-	-
Derivative Financial Instrument	-	-
Deposits from customers	2,896,901,680	2,663,979,491

Borrowings - 30,000,000

Current Tax Liabilities	38,951,912	17,052,859
Provisions	-	-
Deferred Tax Liabilities	-	-
Other liabilities	401,145,213	327,300,666
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	3,505,222,275	3,383,145,725
Equity
Share Capital	148,575,000	148,575,000
Share Premium	-	-
Retained Earnings	43,641,319	3,601,684
Reserves	175,639,169	164,810,441
Total Equity	367,855,488	316,987,125
Total Liabilities and Equity	3,873,077,763	3,700,132,850

CONDENSED STATEMENT OF PROFIT & LOSS

For the quarter ended 32nd Asar, 2080

Particulars Current Year: This Quarter Current Year: Upto This Quarter (YTD) Previous Year Corresponding: This Quarter Previous Year Corresponding: Upto This Quarter (YTD)
Interest income	134,629,521	510,745,655	126,848,358	481,135,553
Interest expense	64,783,478	249,373,659	63,502,774	245,012,077
Net interest income	69,846,043	261,371,996	63,345,584	236,123,476
Fees and commission income	11,074,002	42,250,782	9,069,008	34,686,899
Fees and commission expense	593,383	870,856	2,656	8,053
Net fee and commission income	10,480,619	41,379,926	9,066,352	34,678,846
Net interest, fee and commission income	80,326,662	302,751,922	72,411,937	270,802,322
Net trading income	-	-	-	-
Other operating income	4,020,995	12,937,713	7,383,353	16,909,983
Total operating income	84,347,656	315,689,635	79,795,290	287,712,304
Impairment charge/(reversal) for loans and other losses	(8,439,057)	108,696,573	70,701,516	118,246,045
Net operating income	92,786,713	206,993,062	9,093,774	169,466,259
Operating expense	42,581,558	142,199,682	22,894,052	139,151,001
Personnel expenses	34,146,942	113,060,333	32,512,028	109,385,584
Other Operating expenses	7,952,407	27,131,620	(18,101,475)	19,526,543
Depreciation and Amortisation	482,208	2,007,728	8,483,499	10,238,873
Operating Profit	50,205,156	64,793,381	(13,800,278)	30,315,258
Non operating income	3,457,581	8,203,461	2,470,475	6,240,509
Non operating expense	-	-	-	-
Profit before income tax	53,662,737	72,996,842	(11,329,803)	36,555,767
Income tax expense	16,098,821	21,899,052	60,854,096	75,219,767
Current tax	16,098,821	21,899,052	65,014,717	79,380,388
Deferred Tax	-	-	(4,160,622)	(4,160,622)
Profit for the period	37,563,916	51,097,789	(72,183,899)	(38,664,000)
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	4,806,698	51,097,789	(72,183,899)	(38,664,000)
Other Comprehensive Income	-	-	(43,145,740)	(43,145,740)
Total Comprehensive Income	4,806,698	51,097,789	(115,329,638)	(81,809,739)
Basic Earning Per Share (Annualized)	-	34.39	-	(26.02)
Diluted Earning per Share	-	34.39	-	(26.02)

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 Directive
Capital Fund to RWA	-	-
Non Performing Loan (NPL) to Total Loan	-	-
Total loan loss provision to Total NPL	-	-
Cost of funds	-	-
Credit to Deposits and Borrowing Ratio	-	-
Base rate	-	-
Interest Rate Spread	-	-

Statement of Distributable Profit or Loss

Net Profit for the period end 32th Asar, 2080 51,097,789

1.1 Profit required to be appropriated to: 11,497,003

a. General Reserve 10,219,558

b. Capital redemption reserve -

c. Exchange Fluctuation Reserve -

d. Corporate social responsibility fund 510,978

e. Employees training fund -

f. Client protection fund 766,467

g. Other -

Profit or (loss) before regulatory adjustment - - 39,600,787

1.2 Regulatory Adjustment: 438,848

a. Interest receivable (-)/previous accrued interest received (+) 438,848

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

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

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

e. Deferred tax assets recognised (-)/ reversal (+) -

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

g. Bargain purchase gain recognised (-)/resersal (+) -

h. Actuarial loss recognised (-)/reversal (+) -

i. Other -
Net Profit for the period available for distirbution	-	-	40,039,635
Opening Retained Earnings as of Shrawan	01	2079	3,601,684

Adjustment (+/-) -

Distribution: -

Bonus Share Issued -

Cash Dividend Paid -

Total Distributable Profit or (loss) as on Qtr end date 2080 Asar 43,641,319

Annualized Distributable Profit/(loss) per Share 29.37

Notes :

1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards (NFRS).

2. Loan and advances are stated at net of impairment charge and included interest receivable on loan.

3. Above figures may vary upon otherwise direction made by Statutory Auditor and Regulators.

Figures has been regrouped/rearranged/restated wherever necessary.
The interim financial statements has been uploaded in the website https://uniquenepalmicrofinance.com.np
Interest on Deposit and Loan & Advance: Deposit: 7.5% to 13% Loan & Advance: 14.00% to 15%

Securities Registration and Issue Regulations, 2064 Schedule 18 (Related to Rule 26 Sub-rule 1)

Fourth Quarter Report of F.Y. २०७९/०८०

1. Financial Statements:

b) Key Financial Ratios:

Earnings Per Share Rs.: ३४.३९

Price Earnings Ratio (P/E Ratio): ३७.०७

Net Worth Per Share Rs.: २४७.५९

Total Assets Value Per Share Rs.: २,६०६.६२

Liquidity Ratio: ८.४५

2. Management Analysis:

a) Details regarding major causes of changes in the institution's balance, income, and liquidity during the quarterly period:

b) Details of management analysis regarding business plans for the upcoming period:

c) Analytical details of events/conditions that could materially affect the institution's inventory, profit, or cash flows based on past experience:

3. Legal Proceedings Details:

a) If any lawsuit has been filed by or against the organized institution during the review period:

No lawsuit has been filed by or against the institution during this period.

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

No information has been received regarding any lawsuit filed by or against the promoters or directors for non-compliance with rules or criminal offences.

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

No information has been received regarding any lawsuit filed against any promoter or director regarding financial crime.

4. Analysis of Share Transactions of the Institution:

a) Management's views on share transactions of the institution in the securities market:

Management regularly monitors the trading of shares on the Nepal Stock Exchange. No unexpected event has occurred that would materially impact share prices.

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

Maximum, minimum, closing price, total trading days, and transaction volume during this quarter are as follows:

Maximum Price Rs.: १,५१०

Minimum Price Rs.: ९२१.३

Closing Price Rs.: १,२७५

Total Trading Days: ६४

Number of Transactions: १९८४

Total Shares Traded: ७०,००८

(Source: Nepal Stock Exchange website www.nepalstock.com.np)

5. Problems and Challenges:

a. Increase in non-performing loans and overdue loan ratio.

b. Some borrower members violating agreements after taking loans.

c. Disruptions in institutional activities due to anti-microfinance campaign activities affecting some members.

d. Migration of youth leading to challenges in adding new members while old borrowers decrease.

e. Lower attendance in group meetings due to members going abroad for employment.

f. Sluggish business environment leading to lower loan demand than anticipated.

Strategy:

a. Mobilize all employees by assigning action plans and responsibilities to reduce non-performing loans.

b. Provide intensive training for employee capacity development regarding quality loan disbursements.

d. Revise human resource policy periodically to reduce employee turnover ratio.

e. Prepare organizational messages, audio, video materials, and notices, broadcasting them through various media to raise awareness and financial literacy among members.

f. Make maximum utilization of available resources.