Manushi Laghubitta Swings Back to Profit in Q1 FY 2082/83; Impairment Charges Fall Sharply by 60%
Sun, Nov 9, 2025 10:29 AM on Financial Analysis, Highlight News, Company Analysis,
Manushi Laghubitta Bittiya Sanstha Limited (MLBS) has published its unaudited financial report for the first quarter of fiscal year 2082/83, recording a net profit of Rs. 42.91 lakh, a significant turnaround from a net loss of Rs. 56.16 lakh in the same period last fiscal year.
The company’s deposit portfolio expanded by 10.71% to Rs. 1.12 arba, while loans and advances rose by 9.53% to Rs. 1.41 arba. Likewise, reserves increased by 39.36% to Rs. 5.73 crore, though retained earnings declined to a negative Rs. 2.05 crore from Rs. 1.12 crore previously.
During the review period, the net interest income fell slightly by 6.24% to Rs. 2.43 crore, while impairment charges dropped sharply by 60.10% to Rs. 40.43 lakh. The company’s capital adequacy ratio decreased to 8.70% from 10.19%, whereas the non-performing loan (NPL) ratio climbed to 6.14% from 5.13% last year.
By the end of Q1 FY 2082/83, the microfinance institution reported an Earnings Per Share (EPS) of Rs. 15.69, Net Worth Per Share of Rs. 133.66, and traded at Rs. 1,474 per share, with a P/E ratio of 93.93 times.
Major Financial Highlights:
* Figures are of the Immediate Previous Year Quarter Ending
| Particulars (In Rs '000) | Manushi Laghubitta | ||
|---|---|---|---|
| Q1 2082/83 | Q1 2081/82 | Difference | |
| Paid Up Capital | 109,375.00 | 109,375.00* | 0.00% |
| Share Premium | 0.00 | 0.00 | - |
| Retained Earnings | -20,494.07 | 11,206.69* | - |
| Reserves | 57,310.28 | 41,122.46* | 39.36% |
| Deposit from Customers | 1,125,459.28 | 1,016,548.22* | 10.71% |
| Loans and Advances | 1,414,722.87 | 1,291,662.24* | 9.53% |
| Net Interest Income | 24,369.65 | 25,992.79 | -6.24% |
| Personnel Expenses | 19,300.75 | 21,588.08 | -10.60% |
| Impairment Charges | 4,043.53 | 10,133.10 | -60.10% |
| Operating Profit | 6,127.35 | -5,616.13 | - |
| Net Profit | 4,291.03 | -5,616.13 | - |
| Distributable Profit/ (Loss) after P/L Appropriation and Regulatory Adjustments | -20,494.07 | 0.00 | - |
| Capital Adequacy (%) | 8.70 | 10.19 | -14.62% |
| NPL (%) | 6.14 | 5.13 | 19.69% |
| Cost of Fund (%) | 7.61 | 8.14 | -6.51% |
| EPS (In Rs.) | 15.69 | -20.54 | - |
| Net Worth per Share (In Rs.) | 133.66 | 147.84 | -9.59% |
| Qtr end PE Ratio (times) | 93.93 | - | - |
| Qtr End Market Price | 1474.00 | - | - |
