नेरुडे मिर्मिरे लघुवित्त वित्तीय संस्थाको आ.व. २०८२ चैत्र मसान्तको वित्तीय विवरणNerude Mirmire Laghubitta Bittiya Sanstha: FY 2082 Chaitra End Financial Statement
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on June 10, 2026
Revised Unaudited Interim
Condensed Statement of Financial Position
As on Quarter Ended 30th Chaitra 2082
Particulars This Quarter Ending Immediate Previous Year Ending
Assets
| Cash and Cash Equivalents | 618,595,348 | 594,109,424 |
| Statutory Balances & due from Nepal Rastra Bank | 50,204,124 | 91,633,322 |
| Placement with Bank and Financial Institutions | 380,635,711 | 215,000,000 |
Derivative Financial Instruments - -
Other Trading Assets - -
| Loans and Advances to MFIs & Co-operatives | 18,358,959,166 | 19,514,685,988 |
| Loans and Advances to Customers | 3,510,000 | 3,510,000 |
| Investment Securities | 238,666,854 | 187,266,377 |
Current Tax Assets - -
Investment Property - -
| Property and Equipment | 338,666,000 | 343,883,933 |
| Goodwill and Intangible Assets | 30,202,403 | 30,202,403 |
| Deferred Tax Assets | 104,191,489 | 104,199,122 |
| Other Assets | 93,752,978 | 53,966,454 |
| Total Assets | 20,217,384,073 | 21,138,457,017 |
Liabilities
Due to Bank and Financial Institutions - -
Due to Nepal Rastra Bank - -
Derivative Financial Instruments - -
| Deposits from Customers | 7,506,333,696 | 6,459,901,788 |
| Borrowings | 10,267,751,810 | 10,852,191,919 |
Current Tax Liabilities - -
Provisions - -
Deferred Tax Liabilities - -
Other Liabilities 716,240,118 1,351,664,306
Debt Securities Issued - -
Subordinated Liabilities - -
Total Liabilities 18,490,325,624 18,663,757,999
Equity
Share Capital 1,397,764,272 1,397,764,272
Share Premium - -
| Retained Earnings | (949,270,525) | (265,523,196) |
| Reserves | 1,278,564,701 | 1,342,457,933 |
| Total Equity | 1,727,058,449 | 2,474,699,018 |
| Total Liabilities and Equity | 20,217,384,073 | 21,138,457,017 |
| Net Assets Value per share | 123.56 | 177.00 |
Condensed Statement of Profit or Loss
For the quarter Ended 30th Chaitra 2082
Particulars Current Year This Current Year Upto this Previous Year Corresponding This Previous Year Corresponding Upto this Quarter
Condense Statement of Distributable Profit or Loss
For the Quarter Ended 30th Chaitra 2082
Particulars Amount in NPR
Current Year
Opening Retained Earnings Before Allocation(Adjusted) (२६५,५२३,१९०)
Net profit or (loss) as per statement of profit or loss (७४६,५११,२९६.२६)
Appropriations:
a. General reserve -
b. Foreign exchange fluctuation fund -
c. Capital redemption reserve -
d. Corporate social responsibility fund -
e. Employees' training fund -
f. Client Protection Fund -
g. Other -
Profit or (loss) before regulatory adjustment (१,०१२,०३४,४८५.८८)
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+) ६२,७६३,९६१.१८
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 (-)/reversal (+) -
e. Deferred tax assets recognised (-)/ reversal (+) -
f. Goodwill recognised (-)/ impairment of Goodwill (+) -
g. Bargain purchase gain recognised (-)/resersal (+) -
h. Acturial loss recognised (-)/reversal (+) -
i. Other (+/-) -
Other -
Loan Loss Provision Write back -
Distributable profit or (loss) (९४९,२७०,५२४.७०)
Annualized distributable profit/loss per share (६७.९१)
Notes :
1. The above unaudited financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institiute of Chartered Acoountants of Nepal (ICAN). These figure may vary at the instances of statutory auditors and regulators.
2. The Loans and advance includes interest receivable & Staff Loan and are presented net of impairment loss.
3. Acturial Valuation will be done on annual basis for Employee benefit.
4. Personnel Expenses includes staff bonus provision allocated as per rule.
5. Previous Period figures are regrouped/rearranged/restated wherever necessary for consistant presentation and comparison.
6. The above figures are subject to change as per the direction of Regulators and/of statutory auditors.
7. Impairment charges have been restated as instructed by NRB (onsite supervision Department)
8. The detailed interim financial report has been published in our website http://www.nerudemirmire.com.np
नोट : यस वित्तीय संस्थाको चालु आ.व.को तेस्रो त्रैमासिक वित्तीय विवरण NFRS बमोजिम नेपाल राष्ट्र बैंक, लघुवित्त संस्था सुपरिवेक्षण विभागको समष्टिगत स्थलगत निरीक्षण प्रतिवेदनको थप निर्देशन बमोजिम संशोधित तेस्रो त्रैमासिक वित्तीय विवरण प्रकाशन गरिएको छ।
धितोपत्र दर्ता तथा निष्काशन नियमावली, २०७३ को नियम २६ को उपनियम (१) सँग सम्बन्धित
अनुसूची-१४ बमोजिमको
आर्थिक वर्ष २०८२/८३ को (संशोधित) तेस्रो त्रैमासिक वित्तीय विवरण
| Interest Income | 509,350,323 | 1,782,447,923 | 706,946,708 | 2,066,507,859 |
| Interest Expense | 292,126,801 | 884,149,353 | 323,375,142 | 1,049,087,927 |
| Net Interest Income | 217,223,522 | 898,298,570 | 383,571,566 | 1,017,419,927 |
| Fee and Commission Income | 53,088,773 | 146,539,282 | 57,528,803 | 133,752,377 |
| Fee and Commission Expense | 218,071 | 976,253 | 1,322,247 | 7,160,640 |
| Net Fee and Commission Income | 52,870,702 | 145,563,029 | 56,206,556 | 126,591,737 |
| Net Interest, Fee and Commisson Income | 270,094,224 | 1,043,861,599 | 439,778,122 | 1,144,011,664 |
| Net Trading Income | 0 | 0 | 0 | 0 |
| Other Operating Income | 5,041,738 | 5,041,738 | 0 | 0 |
| Total Operating Income | 275,135,962 | 1,048,903,337 | 439,778,122 | 1,144,011,664 |
| Impairment Charge/ (Reversal) for Loans and Other Losses | 956,790,390 | 1,094,469,127 | 67,163,672 | 329,617,219 |
| Net Operating Income | (681,654,428) | (45,565,790) | 372,614,450 | 814,394,445 |
Operating Expense
| Personnel Expenses | 159,712,239 | 591,588,840 | 179,536,967 | 588,225,475 |
| Other Operating Expenses | 26,133,913 | 116,416,282 | 46,308,203 | 141,588,000 |
| Depreciation & Amortisation | 866,711 | 6,256,697 | 3,291,776 | 9,771,660 |
| Operating Profit | (868,367,291) | (759,827,609) | 143,477,504 | 74,809,290 |
| Non Operating Income | 10,212,397 | 13,316,312 | 3,049,371 | 9,008,970 |
Non Operating Expense - - - -
| Profit Before Income Tax | (858,154,894) | (746,511,296) | 146,526,875 | 83,818,270 |
| Income Tax Expense | (33,493,079) | 0 | 25,917,509 | 25,917,509 |
| Current Tax | (33,493,079) | 0 | 25,917,509 | 25,917,509 |
Deferred Tax - - - -
Profit for the Year (824,661,815) (746,511,296) 120,609,367 57,900,761
Profit Attributable to:
Equity-holders of the Financial Institution (824,661,815) (746,511,296) 120,609,367 57,900,761
Non-controlling interest - - - -
Profit for the Year (824,661,815) (746,511,296) 120,609,367 57,900,761
Condensed Statement of Comprehensive Income
For the quarter Ended ३० चैत्र २०८२
Amount in NPR
Particulars Current Year This Quarter Upto this Quarter (YTD) Previous Year Corresponding This Quarter Upto this Quarter (YTD)
| Profit for the Period | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
| Total Comprehensive Income | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
| Total Comprehensive Income for the Period | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
Earnig Per Share
| Basic Earning per Share - | (71.21) | 5.50 |
| Diluted earnings per share - | (71.21) | 5.50 |
Ratios as per NRB Directive
Particulars Current Year Upto this Quarter (YTD) Previous Year Corresponding Upto this Quarter (YTD)
Capital fund to RWA 4.80% 8.45%
Non-Performing Loan (NPL) to Total Loan 24.49% 14.81%
Total Loan Loss Provision to Total NPL 52.41% 31.77%
Cost of Funds 9.05% 7.36%
Credit to Deposit and Borrowing Ratio 103.29% 115.66%
Base Rate 14.80% 13.20%
Interest Rate Spread 5.67% 7.63%
Interest Rate
Deposits : 7.5% to 10% Loan & Advance : 14.38 % to 15%
Revised Unaudited Interim
Condensed Statement of Financial Position
As on Quarter Ended 30th Chaitra 2082
Particulars This Quarter Ending Immediate Previous Year Ending
Assets
| Cash and Cash Equivalents | 618,595,348 | 594,109,424 |
| Statutory Balances & due from Nepal Rastra Bank | 50,204,124 | 91,633,322 |
| Placement with Bank and Financial Institutions | 380,635,711 | 215,000,000 |
Derivative Financial Instruments - -
Other Trading Assets - -
| Loans and Advances to MFIs & Co-operatives | 18,358,959,166 | 19,514,685,988 |
| Loans and Advances to Customers | 3,510,000 | 3,510,000 |
| Investment Securities | 238,666,854 | 187,266,377 |
Current Tax Assets - -
Investment Property - -
| Property and Equipment | 338,666,000 | 343,883,933 |
| Goodwill and Intangible Assets | 30,202,403 | 30,202,403 |
| Deferred Tax Assets | 104,191,489 | 104,199,122 |
| Other Assets | 93,752,978 | 53,966,454 |
| Total Assets | 20,217,384,073 | 21,138,457,017 |
Liabilities
Due to Bank and Financial Institutions - -
Due to Nepal Rastra Bank - -
Derivative Financial Instruments - -
| Deposits from Customers | 7,506,333,696 | 6,459,901,788 |
| Borrowings | 10,267,751,810 | 10,852,191,919 |
Current Tax Liabilities - -
Provisions - -
Deferred Tax Liabilities - -
Other Liabilities 716,240,118 1,351,664,306
Debt Securities Issued - -
Subordinated Liabilities - -
Total Liabilities 18,490,325,624 18,663,757,999
Equity
Share Capital 1,397,764,272 1,397,764,272
Share Premium - -
| Retained Earnings | (949,270,525) | (265,523,196) |
| Reserves | 1,278,564,701 | 1,342,457,933 |
| Total Equity | 1,727,058,449 | 2,474,699,018 |
| Total Liabilities and Equity | 20,217,384,073 | 21,138,457,017 |
| Net Assets Value per share | 123.56 | 177.00 |
Condensed Statement of Profit or Loss
For the quarter Ended 30th Chaitra 2082
Particulars Current Year This Current Year Upto this Previous Year Corresponding This Previous Year Corresponding Upto this Quarter
Condensed Statement of Distributable Profit or Loss
For the Quarter Ended 30th Chaitra 2082
Particulars Amount in NPR
Current Year
Opening Retained Earnings Before Allocation(Adjusted) (२६५,५२३,१९०)
Net profit or (loss) as per statement of profit or loss (७४६,५११,२९६.२६)
Appropriations:
a. General reserve -
b. Foreign exchange fluctuation fund -
c. Capital redemption reserve -
d. Corporate social responsibility fund -
e. Employees' training fund -
f. Client Protection Fund -
g. Other -
Profit or (loss) before regulatory adjustment (१,०१२,०३४,४८५.८८)
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+) ६२,७६३,९६१.१८
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 (-)/reversal (+) -
e. Deferred tax assets recognised (-)/ reversal (+) -
f. Goodwill recognised (-)/ impairment of Goodwill (+) -
g. Bargain purchase gain recognised (-)/reversal (+) -
h. Actuarial loss recognised (-)/reversal (+) -
i. Other (+/-) -
Other -
Loan Loss Provision Write back -
Distributable profit or (loss) (९४९,२७०,५२४.७०)
Annualized distributable profit/loss per share (६७.९१)
Notes :
1. The above unaudited financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and certain carve-outs issued by the Institute of Chartered Accountants of Nepal (ICAN). These figures may vary at the instances of statutory auditors and regulators.
2. The Loans and advance includes interest receivable & Staff Loan and are presented net of impairment loss.
3. Actuarial Valuation will be done on an annual basis for Employee benefit.
4. Personnel Expenses includes staff bonus provision allocated as per rule.
5. Previous Period figures are regrouped/rearranged/restated wherever necessary for consistent presentation and comparison.
6. The above figures are subject to change as per the direction of Regulators and/or statutory auditors.
7. Impairment charges have been restated as instructed by NRB (onsite supervision Department)
8. The detailed interim financial report has been published on our website http://www.nerudemirmire.com.np
Note: The revised third quarterly financial statement of this financial institution for the current fiscal year has been published as per the additional instructions of the comprehensive on-site inspection report of the Nepal Rastra Bank, Microfinance Institution Supervision Department, in accordance with NFRS.
Related to Sub-rule (1) of Rule 26 of Securities Registration and Issuance Regulations, 2073
As per Schedule-14
(Revised) Third Quarterly Financial Statement for the Fiscal Year 2082/83
| Interest Income | 509,350,323 | 1,782,447,923 | 706,946,708 | 2,066,507,859 |
| Interest Expense | 292,126,801 | 884,149,353 | 323,375,142 | 1,049,087,927 |
| Net Interest Income | 217,223,522 | 898,298,570 | 383,571,566 | 1,017,419,927 |
| Fee and Commission Income | 53,088,773 | 146,539,282 | 57,528,803 | 133,752,377 |
| Fee and Commission Expense | 218,071 | 976,253 | 1,322,247 | 7,160,640 |
| Net Fee and Commission Income | 52,870,702 | 145,563,029 | 56,206,556 | 126,591,737 |
| Net Interest, Fee and Commisson Income | 270,094,224 | 1,043,861,599 | 439,778,122 | 1,144,011,664 |
| Net Trading Income | 0 | 0 | 0 | 0 |
| Other Operating Income | 5,041,738 | 5,041,738 | 0 | 0 |
| Total Operating Income | 275,135,962 | 1,048,903,337 | 439,778,122 | 1,144,011,664 |
| Impairment Charge/ (Reversal) for Loans and Other Losses | 956,790,390 | 1,094,469,127 | 67,163,672 | 329,617,219 |
| Net Operating Income | (681,654,428) | (45,565,790) | 372,614,450 | 814,394,445 |
Operating Expense
| Personnel Expenses | 159,712,239 | 591,588,840 | 179,536,967 | 588,225,475 |
| Other Operating Expenses | 26,133,913 | 116,416,282 | 46,308,203 | 141,588,000 |
| Depreciation & Amortisation | 866,711 | 6,256,697 | 3,291,776 | 9,771,660 |
| Operating Profit | (868,367,291) | (759,827,609) | 143,477,504 | 74,809,290 |
| Non Operating Income | 10,212,397 | 13,316,312 | 3,049,371 | 9,008,970 |
Non Operating Expense - - - -
| Profit Before Income Tax | (858,154,894) | (746,511,296) | 146,526,875 | 83,818,270 |
| Income Tax Expense | (33,493,079) | 0 | 25,917,509 | 25,917,509 |
| Current Tax | (33,493,079) | 0 | 25,917,509 | 25,917,509 |
Deferred Tax - - - -
Profit for the Year (824,661,815) (746,511,296) 120,609,367 57,900,761
Profit Attributable to:
Equity-holders of the Financial Institution (824,661,815) (746,511,296) 120,609,367 57,900,761
Non-controlling interest - - - -
Profit for the Year (824,661,815) (746,511,296) 120,609,367 57,900,761
Condensed Statement of Comprehensive Income
For the quarter Ended 30th Chaitra 2082
Amount in NPR
Particulars Current Year This Quarter Upto this Quarter (YTD) Previous Year Corresponding This Quarter Upto this Quarter (YTD)
| Profit for the Period | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
| Total Comprehensive Income | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
| Total Comprehensive Income for the Period | (824,661,815) | (746,511,296) | 120,609,367 | 57,900,761 |
Earnig Per Share
| Basic Earning per Share - | (71.21) | 5.50 |
| Diluted earnings per share - | (71.21) | 5.50 |
Ratios as per NRB Directive
Particulars Current Year Upto this Quarter (YTD) Previous Year Corresponding Upto this Quarter (YTD)
Capital fund to RWA 4.80% 8.45%
Non-Performing Loan (NPL) to Total Loan 24.49% 14.81%
Total Loan Loss Provision to Total NPL 52.41% 31.77%
Cost of Funds 9.05% 7.36%
Credit to Deposit and Borrowing Ratio 103.29% 115.66%
Base Rate 14.80% 13.20%
Interest Rate Spread 5.67% 7.63%
Interest Rate
Deposits : 7.5% to 10% Loan & Advance : 14.38 % to 15%