Upakar Laghubitta Swings to Rs. 5.61 Crore Profit in Q4; EPS Rises to Rs. 52.93
Fri, Aug 7, 2026 11:21 AM on Financial Analysis, Highlight News, Company Analysis,
Upakar Laghubitta Bittiya Sanstha Limited (ULBSL) has published its unaudited fourth-quarter financial results for the fiscal year 2082/83, showing a significant recovery in its financial performance. The company reported a net profit of Rs. 5.61 crores, compared to a net loss of Rs. 1.59 crores in the corresponding quarter of the previous fiscal year.
The turnaround in profitability was reflected in the company's earnings per share (EPS), which stood at Rs. 52.93, compared to a negative EPS of Rs. 15.01 recorded in Q4 of FY 2081/82. Similarly, net worth per share increased by 20.23% to Rs. 305.54 from Rs. 254.12.
Upakar Laghubitta's net interest income increased by 21.81% to approximately Rs. 21.53 crores, compared to Rs. 17.68 crores in the same period last year.
The company reported an operating profit of Rs. 5.61 crores, marking a notable improvement from the Rs. 2.80 crores recorded in the corresponding quarter of the previous fiscal year.
The company also witnessed a substantial reduction in impairment charges, which declined by 46.10% to Rs. 2.74 crores from Rs. 5.09 crores a year earlier. The lower impairment burden contributed to the improvement in the company's overall profitability.
On the balance-sheet front, total borrowings declined by 26.70% to Rs. 67.80 crores. Similarly, loans and advances to customers decreased by 2.98% to Rs. 2.30 arba.
Despite the significant improvement in profitability, the company's asset quality remained under pressure. The non-performing loan (NPL) ratio increased sharply to 9.97% from 4.85% in the previous fiscal year.
The capital adequacy ratio (CAR) also declined to 8.23% from 9.30%. Meanwhile, the company's cost of funds improved, falling to 80.85% from 106.38%.
At the end of Q4, Upakar Laghubitta's market price stood at Rs. 2,800, while its price-to-earnings (P/E) ratio stood at 52.90 times.
Major Financial Highlights:
| Particulars (In Rs '000) | Upakar Laghubitta Bittiya Sanstha Limited | ||
| Q4 2082/83 | Q4 2081/82 | Difference | |
| Paid Up Capital | 106,148.20 | 106,148.20 | 0.00% |
| Share Premium | 0.00 | 0.00 | |
| Retained Earnings | 4,888.35 | -38,371.78 | -112.74% |
| Reserves | 213,288.24 | 201,967.93 | 5.61% |
| Borrowings | 678,035.07 | 924,966.03 | -26.70% |
| Loans & Advances to Customers | 2,303,616.51 | 2,374,463.80 | -2.98% |
| Net Interest Income | 215,388.00 | 176,824.14 | 21.81% |
| Personnel Expenses | 113,331.00 | 109,820.50 | 3.20% |
| Impairment Charges | 27,436.00 | 50,901.72 | -46.10% |
| Operating Profit | 80,260.00 | 22,857.36 | 251.13% |
| Net Profit | 56,182.00 | 15,928.17 | 252.72% |
| Distributable Profit/ (Loss) after P/L Appropriation and Regulatory Adjustments | 4,888.35 | -38,371.78 | - |
| Capital Adequacy (%) | 8.23 | 9.30 | -11.51% |
| NPL (%) | 9.97 | 4.85 | |
| Cost of Fund (%) | 80.85 | 106.38 | -24.00% |
| EPS (In Rs.) | 52.93 | 15.01 | 252.72% |
| Net Worth per Share (In Rs.) | 305.54 | 254.12 | 20.23% |
| Qtr end PE Ratio (times) | 52.90 | - | - |
| Qtr End Market Price | 2800 | - | - |
