Rastriya Beema Company Reports Fourth Quarter Financial Results for Fiscal Year 2025/26

13th August 2026, Kathmandu

Rastriya Beema Company Limited has officially published its unaudited financial statements for the fourth quarter of fiscal year 2025/26, corresponding to 2082/83 in the Bikram Sambat calendar.

Rastriya Beema Company Q4 Results

The financial disclosure highlights a general contraction across most major key indicators during the review period.

The state-owned non-life insurer experienced reductions in net profit and core premium earnings, primarily driven by rising reinsurance expenditures and broader market pressures.

Decline in Net Profit Performance

The financial report outlines a drop in bottom-line profitability during the twelve-month period:

• The company posted a net profit of Rs 34.44 million during the fiscal year.
• This performance reflects a 19.45 percent decline compared to the net profit of Rs 42.76 million recorded in the prior fiscal year.
• The contraction in net earnings was influenced by a combination of reduced net premium retention and higher operational costs allocated toward risk transfer mechanisms.

Contraction in Gross and Net Insurance Premium Income

Core underwriting channels recorded a mild slowdown in revenue generation during the review period:

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• Gross Insurance Premium: Gross premium collection stood at Rs 1.48 billion, representing a marginal 0.21 percent decline compared to the Rs 1.48 billion generated in the previous fiscal year.
• Net Insurance Premium: Net insurance premium earned dropped by 6.40 percent, falling from Rs 247.4 million in the prior fiscal year down to Rs 231.6 million in the review period.
• Reinsurance Expenditures: The company spent Rs 1.25 billion on reinsurance during the fiscal year, up from Rs 1.24 billion spent in the corresponding period of the previous year.

Reserves Equity Structure and Capital Position

Despite the contraction in net earnings, Rastriya Beema Company maintained a solid capital reserve framework and expanded key dedicated reserve funds:

• Paid-Up Capital: The company maintained a paid-up capital base of Rs 266.6 million.
• Special Reserve: Special reserves grew from Rs 3.15 billion in the previous year to Rs 3.21 billion.
• Catastrophe Reserve: The catastrophe reserve fund increased from Rs 692.2 million to Rs 709.4 million.
• Retained Earnings: Retained earnings expanded from Rs 2.47 billion in the previous fiscal period to Rs 2.59 billion.
• Other Equity: Other equity balances stood at Rs 10.15 billion, compared to Rs 10.70 billion reported in the prior fiscal year.

Per-Share Valuation and Overall Financial Standing

The fourth-quarter financial statement details strong per-share valuation metrics supported by the significant reserve capital of the insurer:

• Earnings Per Share: The company reported an annualized earnings per share of Rs 129.18.
• Net Worth Per Share: Net worth per share reached Rs 6,407.05 at the close of the fiscal review period.

Summary of Institutional Performance and Market Outlook

The fourth-quarter financial results of Rastriya Beema Company Limited reflect a challenging fiscal year characterized by a moderate contraction in insurance premium income and a 19.45 percent decline in net profit.

Elevated reinsurance expenses placed noticeable pressure on net underwriting margins.

However, the continued expansion of the special reserve, catastrophe fund, and retained earnings reinforces the long-term capital backing and overall financial balance of the state-owned enterprise moving forward.

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