Upakar Laghubitta Records Rs. 3.42 Crore Net Profit in Q4; Swings to Profit with EPS of Rs. 32.26
Tue, Aug 5, 2025 11:05 AM on Latest, Financial Analysis, Company Analysis,
Upakar Laghubitta Bittiya Sanstha Limited (ULBSL) has published its unaudited fourth-quarter financial results for fiscal year 2081/82, reporting a remarkable turnaround in its financial performance. The company posted a net profit of Rs. 3.42 crore, compared to a net loss of Rs. 3.51 crore in the corresponding quarter of the previous fiscal year.
The improvement in profitability resulted in the Earnings Per Share (EPS) rising to Rs. 32.26, a substantial recovery from a negative EPS of Rs. 33.07 in Q4 of 2080/81. The company’s net worth per share increased to Rs. 223.22 from Rs. 192.43, reflecting a growth of 16%.
Upakar Laghubitta’s net interest income rose by 16.82% to approximately Rs. 15.53 crore, up from Rs. 13.29 crore in the same period last year. Operating profit for the quarter stood at Rs. 4.66 crore, a significant turnaround from an operating loss of Rs. 4.32 crore in the corresponding quarter last year.
The company also recorded a notable decline in impairment charges, which fell by over 83% to Rs. 1.08 crore from Rs. 6.39 crore in the previous year.
Total borrowings increased by 23.67%, reaching Rs. 92.36 crore, while customer deposits rose by 17.31% to Rs. 1.40 Arba. Loans and advances to customers stood at Rs. 2.45 Arba, up by 12.89% year-on-year.
Despite the financial turnaround, the company’s Non-Performing Loan (NPL) ratio deteriorated significantly to 4.85%, up from 2.13% last year, indicating increased asset quality pressure. The Capital Adequacy Ratio (CAR) also fell to 9.30% from 11.02%, while the cost of funds improved to 6.93%, down from 8.40%.
As of the end of Q4, the company's market price stood at Rs. 3,389.50, translating to a Price-to-Earnings (PE) ratio of 105.06 times.
| Particulars (In Rs '000) | Upakar Laghubitta | ||
|---|---|---|---|
| Q4 2081/82 | Q4 2080/81 | Difference | |
| Paid Up Capital | 106,148.00 | 106,148.00 | 0.00% |
| Reserves & Surplus | 130,795.00 | 98,109.00 | 33.32% |
| Borrowings | 923,616.00 | 746,827.00 | 23.67% |
| Deposits from Customers | 1,402,729.00 | 1,195,759.00 | 17.31% |
| Loans and Advances to Customers | 2,458,326.00 | 2,177,629.00 | 12.89% |
| Interest Expenses ' | 169,413.00 | 166,392.00 | 1.82% |
| Net Interest Income | 155,373.00 | 132,999.00 | 16.82% |
| Operating Expenses | 17,691.00 | 17,876.00 | -1.03% |
| Impairment Charges | 10,855.00 | 63,998.00 | -83.04% |
| Operating Profit | 46,581.00 | -43,246.00 | - |
| Net Profit | 34,245.00 | -35,106.00 | - |
| Capital Adequacy (%) | 9.30 | 11.02 | -15.61% |
| NPL (%) | 4.85 | 2.13 | 127.70% |
| Cost of Fund (%) | 6.93 | 8.40 | -17.50% |
| EPS (In Rs.) | 32.26 | -33.07 | -197.55% |
| Net Worth per Share (In Rs.) | 223.22 | 192.43 | 16.00% |
| Qtr end PE Ratio (times) | 105.06 | - | - |
| Qtr End Market Price | 3389.50 | - | - |
