विजय लघुवित्त वित्तीय संस्थाको आ.व. २०८०/०८१ को वित्तीय विवरण सार्वजनिकVijaya Laghubitta Bittiya Sanstha's FY 2080/081 Financial Statements Published

The balance sheet, profit and loss account, and other details for the fiscal year 2080/081, approved by the 17th Annual General Meeting held on 2083/03/26, are published for public information, as per Directive No. 4 (1) (d) (a) 1 of the Integrated Directive, 2079, issued to 'D' class microfinance financial institutions licensed by Nepal Rastra Bank.

Statement of Financial Position

As on 32nd Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars Note As at 32nd Ashadh 2082 As at 31st Ashadh 2081

Assets

Placement with Bank & Financial Institutions 4.3 - -

Derivative Financial Instruments 4.4 - -

Other Trading Assets 4.5 - -

Loans and Advance to MFIs & Cooperatives 4.6 - -

Investment Property 4.10 - -

Liabilities

Due to Bank and Financial Institutions 4.15 - -

Due to Nepal Rastra Bank 4.16 - -

Derivative Financial Instrument 4.17 - -

Current Tax Liabilities 4.9 - -

Provisions 4.20 - -

Deferred Tax Liabilities 4.12 - -

Other Liabilities 4.21 २५०,१००,५२६ २४३,०७३,१३७

Debt Securities Issued 4.22 - -

Subordinated Liabilities 4.23 - -

Total Liabilities ९,३८४,१५१,९२४ ८,५९३,१४४,९५७

Equity

Share Capital 4.24 ७४५,०४०,३५९ ७४५,०४०,३५९

Share Premium - -

Contingent Liabilities and Commitment 4.26 - -

Net assets value per share १५१.८३ १५१.९७

Statement of Other Comprehensive Income

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars

Profit for the year १३,४२१

Other comprehensive income, net of income tax

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

Gains / (Losses) from investment in equity instruments measured at fair value -

Gains / (Losses) on Revaluation -

Actuarial Gains / (Losses) on defined benefit plans -

Income tax relating to above items -

Net Other Comprehensive 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 -

Reclassify to Profit or Loss -

Net Other Comprehensive Income that are or may be reclassified to Profit or Loss -

Total Comprehensive Income for the year १३,४२१

Total Comprehensive Income for the period १३,४२१

Total Comprehensive income attributable to:

Equity shareholder of the bank १३,४२१

Non Controlling interest -

Total Comprehensive Income for the period १३,४२१

Statement of Profit or Loss

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars Note As at 32nd Ashadh 2082 As at 31st Ashadh 2081

Net Trading Income 4.31 - -

Operating Expense

Profit attributable to:

Earnings Per Share

Statement of Cash Flows

For the year ended 32th Ashadh 2082 (16 July 2025)

Figures in NPR

Particulars

CASH FLOWS FROM OPERATING ACTIVITIES

Interest received १,३४७,१३६,६२५

Fees and other income received ७२,७४१,१७६

Dividend received -

Receipts from other operating activities ५,६८६,९०४

Interest paid (६९९,९६५,४५३)

Commission and fees paid (४,६११,६८३)

Cash payment to employees (२९६,२४४,०५२)

Other expense paid (९८,२८१,००१)

Operating cash flows before changes in operating assets and liabilities २२६,४६२,५१६

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank -

Placement with Bank and Financial Institutions -

Other trading assets -

Loans and advances to bank and financial institutions -

Loans and advances to customers (६११,०६२,४८६)

Other assets (६,१९४,२८०)

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions -

Deposit from customers १८१,३४६,८३९

Borrowings ६०२,६३२,७३९

Other liabilities ७,०२७,३८९

Net cash flow from operating activities before tax paid ३९९,२१२,६८७

Income taxes paid (५,१४३,७२१)

Net cash flow from operating activities ३९४,०६८,९६६

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of investment securities -

Receipts from sale of investment securities -

Purchase of property and equipment (५,८७१,८५७)

Receipt from the sale of property and equipment -

Purchase of intangible assets -

Receipt from the sale of intangible assets -

Purchase of investment properties -

Receipt from the sale of investment properties -

Interest received -

Dividend received -

Others -

Net cash used in investing activities (५,८७१,८५७)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities -

Repayment of debt securities -

Reciepts from issue of subordinated liabilities -

Repayment of subordinated liability -

Receipts from issue of shares -

Dividends paid -

Retained earning -

Interest paid -

Other receipt/payment -

Net cash from financing activities -

Net increase (decrease) in cash and cash equivalents ३८८,१९७,११०

Cash and cash equivalents at Shrawan ०१, २०८१ ४०९,६०२,६१३

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

Cash and cash equivalents at the end of the period ७९७,७९९,७२३

Statement of Changes in Equity

For the year ended 32th Ashadh 2082 (16 July 2025)

Particulars Share Capital Share premium General reserve Exchange Equalisation Fund Regulatory Reserve Fair Value Reserve Retained earning Total

Balance at 1st Shrawan 2080 ७४५,०४०,३५९ - १४७,६५२,७४३ ९६,३६१ १२४,८५१,१६७ - ५४,२३९,३९७ १,१७१,८८०,०२७

Adjustment/Restatement - - - - - - - -

Adjusted/Restated balance at 1st Shrawan 2080 ७४५,०४०,३५९ - १४७,६५२,७४३ ९६,३६१ १२४,८५१,१६७ - ५४,२३९,३९७ १,१७१,८८०,०२७

Comprehensive income for the year

Profit for the year - - - - - - ३०,४०४,७४४ ३०,४०४,७४४

Other comprehensive income, net of tax

Gains/(losses) from investment in equity instruments measured at fair value. - - - - - - - -

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

Actuarial gains/(losses) on defined benefit plans - - - - - - - -

Gains/(losses) on cash flow hedge - - - - - - - -

Exchange Gains/(losses) (arising from translating financial assets of foreign operation) - - - - - - - -

Other Adjustments - - - - - - - -

Transactions with owners, directly recognised in equity

Share Issued - - - - - - - -

Share Based Payments - - - - - - - -

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

Bonus shares issued - - - - - - - -

Cash dividend paid - - - - - - - -

Other (Share issue expenses) - - - - - - - -

Total contributions by and distributions - - - - - - - -

Comprehensive income for the year

Profit for the year - - - - - - १३,४२१ १३,४२१

Other comprehensive income, net of tax

Gains/(losses) from investment in equity instruments measured at fair value. - - - - - - - -

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

Actuarial gains/(losses) on defined benefit plans - - - - - - - -

Gains/(losses) on cash flow hedge - - - - - - - -

Exchange Gains/(losses) (arising from translating financial assets of foreign operation) - - - - - - - -

Transfer from reserve during the year - - - - - - - -

Client Protection Fund investment income - - - - - - - -

Other Adjustments - - - - - - - -

Transactions with owners, directly recognised in equity

Share Issued - - - - - - - -

Share Based Payments - - - - - - - -

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

Bonus shares issued - - - - - - - -

Cash dividend paid - - - - - - - -

Capital Adequacy Ratio

As on 32nd Ashadh 2082 (16 July 2025)

(Rs. In '000)

Core Capital

S.No. Description Current Previous

1 Paid up Capital (ordinary shares) ७४५,०४० ७४५,०४०

2 Proposed bonus share - -

3 Share premium - -

4 Irredeemable preferential share - -

7 Capital Redemption Reserve Fund - -

8 Capital Adjustment Fund - -

9 Calls in advance - -

10 Other Free Reserves - -

Total Core Capital (A) ७९१,४०४ ९०३,३८४

Deductions:

a Goodwill - -

b Deferred tax assets - -

c Investment on shares and securities in excess of limits ४७,६१३ २०,३८०

d Investment to the company having financial interests - -

e Fictitious Asset - -

f Investment on land and building for self use not complying the Directives of NRB १८,१५१ २,४१५

g Investment on land development and housing construction in excess of limits - -

h Credit and other facilities banned by the prevailing laws १० १०

Supplementary capital

S.No. Description Current Previous

1 Provisions of loan loss made for pass loan ८४,७३८ ३३,४९१

2 Additional loan loss provision - -

3 Hybrid capital instruments - -

4 Unsecured Subordinated Term Debt - -

5 Exchange Equalization Fund - -

6 Assets revaluation fund (max. २% of Supplementary capital is added automatically) - -

7 Investment adjustment Fund - -

Minimum Capital Fund to be maintained based on Risk Weighted Assets:

1 Minimum Capital Fund Required (८.० % of RWA) ८५८,९६१ ७८२,१४४

2 Minimum Core Capital Required (४.० % of RWA) ४२९,४८० ३९१,०७२

3 Capital Fund maintained (in %) ८.१६% १०.२६%

4 Core Capital maintained (in %) ७.३७% ९.२४%

Statement of Risk Weighted Assets (RWA)

As on 32nd Ashadh 2082 (16 July 2025)

(Rs. In '000)

A. On-Balance-sheet Items

S.No. Description Weight (%) Current period Amount Current period RWA Previous period Amount Previous period RWA

1 Cash Balance ० ७,०१६ - १२,७७९ -

2 Gold (Tradable) ० - - - -

3 NRB Balance ० १५१ - ४७,८४१ -

4 Investment to Govt. Bond ० - - - -

5 Investment to NRB Bond ० - - - -

6 Loan against Own FD ० - - - -

7 Loan against Govt. Bond ० - - - -

8 Accrued interests on Govt. Bond ० - - - -

9 Investment to Youth and Small Entrepreneurs Self-employment Fund २० ६०७,०६२ १२१,४१२ ३९६,८२४ ७९,३६५

10 Balance on domestic banks and financial institutions २० - - - -

11 Loan against other banks' and financial institutions' FD २० - - - -

12 Foreign bank balance २० - - - -

13 Money at call २० - - - -

14 Loan against internationally rated bank guarantee २० - - - -

15 Investment to internationally rated Banks २० - - - -

16 Inter-bank lending १०० १० १० १० १०

17 Investment on shares/debentures/bonds १०० - - - -

18 Other investments १०० - - - -

22 Net Non-Banking Asset १०० - - - -

23 Other assets (Except advance tax payment) १०० - - - -

B. Off-Balance-sheet Items

S.No. Description Weight (%) Current period Amount Current period RWA Previous period Amount Previous period RWA

1 Bills collection ० - - - -

2 Forward foreign exchange contract १० - - - -

3 L/C with maturity less than six months (Outstanding value) २० - - - -

4 Guarantee against International rated bank's counter guarantee २० - - - -

5 L/C with maturity more than six months (Outstanding value) ५० - - - -

6 Bid bond, performance bond and underwriting ५० - - - -

7 Loan sale with repurchase agreement ५० - - - -

8 Advance payment guarantee १०० - - - -

9 Financial and other guarantee १०० - - - -

10 Irrevocable loan commitment १०० - - - -

11 Possible liabilities for income tax १०० - - - -

12 All types of possible liabilities including acceptance १०० - - - -

13 Rediscounted bills १०० - - - -

14 Unpaid portion of partly paid share investment १०० - - - -

15 Unpaid guarantee claims २०० - - - -

Changes in Equity

As on 32nd Ashadh 2082 (16 July 2025)

Figures in NPR

Other Reserves Capital Reserve Fund Deferred tax reserve Client Protection Fund CSR Reserve Actuary Reserve Capital Adjustment/ Equalization Fund Investment Adjustment Reserve Employee training fund Merger Acquisition Reserve Total Non-controlling interest Total equity

(५,८७१,७०८) २,२१४,८०० - १४,०९१,७२१ २,८१२,४४१ (२४,९९१,११०) - - - - १,०६६,००८,३१९ - १,०६६,००८,३१९

(५,८७१,७०८) २,२१४,८०० - १४,०९१,७२१ २,८१२,४४१ (२४,९९१,११०) - - - - १,०६६,००८,३१९ - १,०६६,००८,३१९

- - - - - - - - - - ३०,४०४,७४४ - ३०,४०४,७४४

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

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

- - - - - - २२,२४६,५०६ - - - २२,२४६,५०६ - २२,२४६,५०६

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

- - - - - - २२,२४६,५०६ - - - २२,२४६,५०६ - २२,२४६,५०६

६०८,०९५ - - ३०४,०४७ ३०४,०४७ - - - - - ५२,६५१,२५० - ५२,६५१,२५०

१,७१६,६४९ - - ५७७,६३३ १,१३९,०१६ - - - - - (६९,०७८,४४३) - (६९,०७८,४४३)

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

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

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

१८,६९९,५४२ २,२१४,८०० - १४,९७३,४०१ ४,२५५,९४४ (२,७४४,६०४) - - - - १,१३२,२२६,०७९ - १,१३२,२२६,०७९

१८,६९९,५४२ २,२१४,८०० - १४,९७३,४०१ ४,२५५,९४४ (२,७४४,६०४) - - - - १,१३२,२२६,०७९ - १,१३२,२२६,०७९

- - - - - - - - - - १३,४२१ - १३,४२१

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

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

(६,६८१,३६२) - - - - (६,६८१,३६२) - - - - (६,६८१,३६२) - (६,६८१,३६२)

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

(६,६८१,३६२) - - - - (६,६८१,३६२) - - - - (६,६८१,३६२) - (६,६८१,३६२)

३३६ - - २०१ १३४ - - - - - ७०,०५६,८०१ - ७०,०५६,८०१

६६३,१२४ - - ६६३,१२४ - - - - - ६६३,१२४ - ६६३,१२४

४,०२५,३२७ - - (१,६८२,५९३) (१३९,१४७) - - - ५,८४७,०६७ - ४,९५७,१५१ - ४,९५७,१५१

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

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

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

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

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

१६,७०६,९६५ २,२१४,८०० - १३,९५४,१३४ ४,११६,९३२ (९,४२५,९६६) - - ५,८४७,०६७ - १,१३१,१७८,४१२ - १,१३१,१७८,४१२