Samriddhi Finance Financial Report 2081/82: Profit Recovery and Key Insights

12th April 2026, Kathmandu

Samriddhi Finance Company Limited has officially published its audited annual financial statement for the fiscal year 2081/82, providing a detailed look into its financial performance, asset structure, and overall recovery trend.

Samriddhi Finance Financial Report

As a C class financial institution licensed by Nepal Rastra Bank, this report is particularly important for investors tracking the performance of finance companies in Nepal during April 2026.

The financial statement includes comprehensive disclosures such as the statement of financial position, profit and loss account, cash flow statement, and key financial indicators. Together, these provide a clear understanding of the operational health of the company as it navigates the economic landscape of 2082 and 2083.

Profit Recovery in FY 2081/82

One of the most notable highlights of the report is the return to profitability. Samriddhi Finance has reported a net profit of approximately NPR 11.53 million in FY 2081/82. This marks a significant recovery compared to previous years where the company experienced losses or weak financial performance.

The improvement in profitability indicates better operational efficiency, tighter cost control, and more effective income generation strategies. For shareholders, this turnaround represents a stabilizing phase after a period of fiscal uncertainty.

Other Comprehensive Income Impact

Despite recording a net profit, the total comprehensive income of the company was negatively impacted by other comprehensive losses. These adjustments often stem from factors outside of daily operations but have a direct impact on the equity of the firm.

Significant negative adjustments included:

• Loss from equity investments measured at fair value.
• Revaluation losses on institutional assets.
• Exchange losses from foreign operations.
• Actuarial losses related to employee benefit obligations.

The total comprehensive income reflects these adjustments, highlighting that while core operations improved, external and valuation related factors affected the overall equity position.

Asset Growth and Financial Position

Samriddhi Finance has maintained a growing asset base, with total assets reaching approximately NPR 3.48 billion. This growth reflects an expansion in lending activities and an improved financial positioning in the market.

Key asset components include:

• Loans and Advances: Increased credit flow to customers, suggesting a more active lending business.
• Investment Securities: Strategic placements in financial instruments to build a diverse income stream.
• Cash and Bank Balances: Sufficient liquidity maintained to meet operational requirements.

The increase in loans and advances is a strong signal that the company is actively engaging with its core business and seeking to grow its market share.

Liabilities and Deposits

On the liabilities side, customer deposits form the largest portion, totaling around NPR 2.78 billion. This indicates continued trust from the public and a stable source of funding for the lending activities of the company. Other liabilities include borrowings and operational obligations, all of which are managed to maintain liquidity and long term financial stability.

Equity and Reserves

The equity structure of the company shows a mix of share capital, reserves, and retained earnings. However, retained earnings remain under pressure due to past losses and current comprehensive income adjustments. Total equity stands at approximately NPR 492 million, reflecting a moderate capital base that the company seeks to strengthen in the coming years.

Cash Flow Analysis

The cash flow statement shows positive cash flow from operating activities, which is a strong signal of financial sustainability. It indicates that the core business of Samriddhi Finance is generating sufficient cash to cover its daily needs.

Key observations include:

• Strong interest income inflow from the loan portfolio.
• Controlled operating expenses despite inflationary pressures.
• Investment related cash outflows intended for future growth.
• Positive operating cash flow is generally viewed by analysts as a primary indicator of a healthy, self sustaining business model.

Key Financial Indicators 2081/82

Several performance metrics highlight the current trajectory of the company:

• Earnings per share (EPS): Approximately NPR 1.41
• Capital Adequacy Ratio: Around 13.51 percent, meeting regulatory requirements.
• Net Profit to Total Income: Showing an improving trend.
• Non Performing Loan (NPL): Remains moderate but requires close monitoring to ensure asset quality.

These metrics indicate a gradual recovery but also underline the need for continued management focus on asset quality and risk mitigation.

What This Means for Investors

The publication of this report provides several takeaways for those observing the finance sector in 2082:

Signs of Recovery: The shift back to profitability is an encouraging signal for investors.

Risk Factors: Negative comprehensive income and historical losses suggest that the company is still in a transitional phase.

Growth Potential: The expansion of the loan book suggests that the company is positioning itself for a larger role in the credit market.

Future Outlook

Samriddhi Finance is expected to focus on strengthening its loan portfolio and improving asset quality throughout 2083. Managing non performing loans and maintaining high capital adequacy will remain the top priorities for the board of directors. Additionally, enhancing digital services and pursuing strategic investments could help improve comprehensive income figures in the future.

Conclusion

The annual financial statement of Samriddhi Finance Company Limited for FY 2081/82 reflects a company in a clear recovery mode. While the return to profit is a major win, challenges remain regarding comprehensive income and the overall strength of equity. For investors, this report provides valuable insights into both the opportunities and the risks associated with the firm. Careful analysis and a long term perspective remain essential for making informed investment decisions in Nepal’s evolving financial landscape.

For More: Samriddhi Finance Financial Report