Aatmanirbhar Laghubitta Posts Over 261.93% Rise in Net Profit in Q2; EPS Soars to Rs. 155.80
Sun, Feb 1, 2026 11:45 AM on Financial Analysis, Company Analysis, Latest,
Aatmanirbhar Laghubitta Bittiya Sanstha Limited (ANLB) has published its unaudited financial report for the Second quarter of fiscal year 2082/83, reporting a notable improvement in its financial performance.
The microfinance institution posted a net profit of Rs. 3.05 crore, marking a significant 261.93% increase compared to Rs. 8.43 lakhs in the corresponding period of the previous fiscal year.
The company’s net interest income rose by 9.40%, reaching Rs. 7.18 crore from Rs. 12.38 crore in the previous year. On the liabilities side, borrowings declined sharply by 83.225%, from Rs. 18.83 crore to Rs. 25.75 crore, reflecting reduced dependency on external funds.
The company incurred operating expenses of Rs. 60.19 lakhs, a decline of 13.40% year-on-year. However, impairment charges dropped significantly by 54.29%, from Rs. 4.59 crore to Rs. 2.1 crore, providing a strong boost to profitability.
The turnaround in operational performance is evident from an operating profit of Rs.2.77 crore, compared to a loss of Rs. 31.26 lakhs in the same quarter last fiscal year.
In terms of financial ratios, the company maintained a capital adequacy ratio of 18.87%, up from 16.43%. The non-performing loan (NPL) ratio stood at 11.81%, from 15.09%. The cost of fund declined to 7.13%, from 7.67% in the previous year.
On a per-share basis, earnings per share (EPS) rose significantly to Rs. 155.80, up from Rs. 43.05. However, the net worth per share climbed to Rs. 428.75 as of Q2 2082/83.
| Particulars (In Rs '000) | Aatmanirbhar Laghubitta Bittiya Sanstha | ||
|---|---|---|---|
| Q2 2082/83 | Q2 2081/82 | Difference | |
| Paid Up Capital | 78,343.28 | 78,343.28 | 0.00% |
| Share Premium | 0.00 | 0.00 | - |
| Reserves | 257,553.08 | 188,395.15 | 36.71% |
| Borrowings | 17,972.15 | 107,272.73 | -83.25% |
| Loans and Advances | 1,609,792.96 | 1,466,242.70 | 9.79% |
| Net Interest Income | 71,846.97 | 65,674.93 | 9.40% |
| Operating Expenses | 6,019.64 | 6,951.00 | -13.40% |
| Impairment Charges | 21,025.10 | 45,997.91 | -54.29% |
| Operating Profit | 27,742.18 | -3,126.39 | -987.36% |
| Net Profit | 30,514.62 | 8,431.01 | 261.93% |
| Capital Adequacy (%) | 18.87 | 16.43 | 14.85% |
| NPL (%) | 11.81 | 15.09 | -21.74% |
| Cost of Fund (%) | 7.13 | 7.67 | -7.04% |
| EPS (In Rs.) | 155.80 | 43.05 | 261.93% |
| Net Worth per Share (In Rs.) | 428.75 | 340.47 | 25.93% |
| Qtr end PE Ratio (times) | 4.91 | - | - |
| Qtr End Market Price | 765.00 | - | - |
