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How to read a Nepali bank's quarterly report

A real bank's quarterly report as filed. Tap any line to see what it means.

Published 6 Aug 2026Nabil Bank Limited, FY 2082/83 Q4, as filed · Rs crore

Balance sheet
Income statement
NRB ratios
Glossary 65
Punji tools

Tap any line in the tables to see what it means.

Statement of financial position

Rs crore, as at the quarter end

Statement of financial position, Nabil Bank Limited, FY 2082/83 Q4. Rs crore, as at the quarter end. Select a line for its meaning.
Line	FY 2082/83	FY 2081/82	Change
Assets
	708.13	751.91	−5.8% down
	12,753.53	11,728.95	+8.7% up
	442.05	446.49	−1.0% down
	2,438.05	2,130.99	+14.4% up
	46,031.78	41,099.20	+12.0% up
	73,473.16	63,678.74	+15.4% up
Liabilities
	1,050.81	924.59	+13.7% up
	59,255.94	52,462.60	+12.9% up
	1,273.58	963.08	+32.2% up
	66,282.51	57,425.32	+15.4% up
Equity
	3,205.70	2,705.70	+18.5% up
	3,468.04	3,162.16	+9.7% up
	516.91	385.55	+34.1% up
	7,190.66	6,253.42	+15.0% up

Lines shown are the ones Punji reads from the filing; the filing has more, and its totals are as printed. Change is computed by Punji from the two filed columns.

Statement of profit or loss

Rs crore, twelve months

Statement of profit or loss, Nabil Bank Limited, FY 2082/83 Q4. Rs crore, twelve months. Select a line for its meaning.
FY 2082/83	FY 2081/82	Change
3,795.54	4,047.05	−6.2% down
2,094.61	2,414.32	−13.2% down
1,700.93	1,632.73	+4.2% up
466.74	432.31	+8.0% up
267.72	420.14	−36.3% down
1,156.45	923.55	+25.2% up
1,154.29	873.27	+32.2% up
790.58	592.21	+33.5% up
Rs 28.36	Rs 21.89	+29.6% up
Rs 28.36	Rs 21.89	+29.6% up

Twelve months to the quarter end, against the same period a year earlier. Change is computed by Punji from the two filed columns.

Ratios as per NRB directives

Per cent, at the quarter end

Ratios as per NRB directives, Nabil Bank Limited, FY 2082/83 Q4. Per cent, at the quarter end. Select a line for its meaning.
FY 2082/83	FY 2081/82	Change
12.37%	11.81%	+0.56 pp up
9.68%	9.31%	+0.37 pp up
8.87%	9.31%	−0.44 pp down
4.20%	4.48%	−0.28 pp down
0.58%	0.95%	−0.37 pp down
119.73%	112.85%	+6.88 pp up
3.09%	4.41%	−1.32 pp down
80.18%	82.48%	−2.30 pp down
4.44%	5.83%	−1.39 pp down
3.18%	3.57%	−0.39 pp down
11.76%	9.77%	+1.99 pp up
1.15%	0.99%	+0.16 pp up

As the bank reports them in the ratio table NRB requires in every quarterly report. Change is computed by Punji from the two filed columns.

Glossary

The terms behind the lines

65 terms, each with its own page

Balance sheet (statement of financial position)

What the bank owns, owes and what is left for shareholders on the last day of the quarter.

Statement of financial position (balance sheet)वासलात: A photo of what the bank owns, owes and what is left for shareholders on one date.
Cash and cash equivalentsनगद मौज्दात (सिक्का समेत): Money the bank can use right now: notes in vaults and balances with other banks.
Due from Nepal Rastra Bankनेपाल राष्ट्र बैंकमा रहेको मौज्दात: Money the bank keeps parked at the central bank, partly because the rules require it.
Loans and advances to BFIs: Money this bank has lent to other banks and financial institutions.
Loans and advances to customersकर्जा सापट: The bank's main asset: all the money it has lent to people and businesses.
Investmentsलगानी: Government bonds, treasury bills and shares the bank holds instead of lending.
Property, plant and equipmentस्थिर सम्पति: Buildings, land, computers, vehicles and furniture the bank uses to run itself.
Total assetsकुल सम्पति: Everything the bank owns or is owed, added up. The size of the bank.
Due to BFIs: Money this bank owes to other banks and financial institutions.
Deposits from customersनिक्षेप दायित्व: All the money the public has put in savings, current and fixed accounts. The bank's main liability.
Borrowingsतिर्न बाँकि कर्जा सापट: Money the bank itself has borrowed, for example refinance from NRB or foreign loans.
Debt securities issuedऋणपत्र तथा वण्ड: Debentures the bank has sold to investors and must repay with interest.
Other liabilitiesअन्य दायित्व: Bills to pay, staff bonuses owed, tax due and other debts that are not deposits or borrowings.
Total liabilities: Everything the bank owes to others, mostly depositors, added up.
Share capital (paid-up capital)शेयर पूजी: The face value of all shares issued: number of shares × Rs 100.
Reserves and surplusजगेडा तथा कोषहरु: Profit kept inside the bank over the years instead of being paid out, plus other equity funds.
Retained earningsसञ्चित मूनाफा/(नोक्सान): Profit left over after dividends and reserve transfers. The part that can still be paid out.
General reserveसाधारण जगेडा कोष: A locked fund the law makes every bank build from at least 20% of each year's profit.
Other reserves: Reserves set aside for specific purposes: regulatory, exchange, fair value, share premium and more.
Total equity (net worth)खुद सम्पत्ति (नेट वर्थ): What would be left for shareholders if the bank sold everything and paid every debt.

Income statement (statement of profit or loss)

What the bank earned and spent over the quarter and the year so far.

Statement of profit or loss (income statement)नाफा-नोक्सान हिसाब: What the bank earned, what it spent and what was left, over a period of time.
Interest incomeब्याज आम्दानी: Interest the bank earned on loans it gave and bonds it holds.
Interest expenseब्याज खर्च: Interest the bank paid to depositors, debenture holders and lenders.
Net interest incomeखूद ब्याज आम्दानी: Interest earned minus interest paid. The core of what a bank makes.
Fee and commission incomeकमिशन तथा अन्य सन्चालन आम्दानी: Money earned from charges: card fees, remittance, letters of credit, loan processing, guarantees.
Total operating income (revenue)कुल सन्चालन आम्दानी: Everything the bank earned after paying interest: net interest, fees, trading and other income.
Impairment charge (loan loss provision)सम्भावित नोक्सानी व्यवस्थाहरु: Money set aside this period for loans that may not be paid back. Negative means a write-back.
Operating expenses: The cost of running the bank: salaries, rent, IT, depreciation and the rest.
Operating profitसन्चालन मूनाफा: Profit from the bank's main business after bad-loan charges and running costs, before tax and one-offs.
Profit before taxसम्पूर्ण कारोवार समावेश पछिको खूद मूनाफा: Profit after every cost except income tax.
Income tax expenseआयकर व्यवस्था: The share of profit that goes to the government.
Net profitखुद नाफा/नोक्सान: What is left after every expense and tax. The bottom line.
Earnings per share (EPS)प्रति शेयर आम्दानी: Net profit divided by the number of shares. How much profit one share earned.
Annualised earnings per shareप्रति शेयर आम्दानी (वार्षिक): Year-to-date EPS scaled up to a full year, so a Q1 figure can be compared with last year.
Diluted earnings per share: EPS if every convertible instrument turned into shares. Usually equals basic EPS in Nepal.

NRB ratio schedule

The regulatory ratios every bank must print: loan quality, capital, funding and returns.

Capital fund to risk-weighted assets (capital adequacy ratio)पूँजीकोष अनुपात: The bank's loss cushion as a percent of its risky assets. NRB requires at least 11% for commercial banks.
Tier 1 capital to risk-weighted assetsप्राथमिक पूँजी: The strongest part of the bank's capital, shares and reserves, as a percent of risky assets. NRB minimum 6%.
Common Equity Tier 1 (CET1) to risk-weighted assets: Only ordinary shares and reserves, the purest capital, as a percent of risky assets. NRB minimum 4.5%.
Gross non-performing loans (NPL ratio): The share of all loans where the borrower is more than three months behind. Lower is better.
Net non-performing loans: Bad loans after subtracting the money already set aside for them. Shows the loss still uncovered.
Loan loss provision to NPL (provision cover): How much of the bad loans the bank has already set money aside for. Higher is safer.
Cost of funds: The average interest rate the bank pays for the money it uses. Lower is better.
Credit to deposit ratio (CD ratio): Loans as a percent of deposits. NRB caps it at 90% so banks cannot lend out everything.
Base rateआधार दर: The floor for the bank's loan rates, built from its cost of funds plus running costs and a fixed margin.
Interest rate spread: The gap between what the bank charges borrowers and pays depositors. NRB caps it at 4% for commercial banks.
Return on equity (ROE): Net profit as a percent of shareholders' money. How hard the owners' capital is working.
Return on assets (ROA)कुल सम्पत्तिमा प्रतिफल: Net profit as a percent of everything the bank holds. For banks, 1% to 2% is typical.

Concepts you will meet

Words on the report that are not lines: year to date, annualised, unaudited, distributable profit, book value, crore, risk weights, loan classes.

Year to date vs this quarter: Reports show two columns: the three months just ended, and everything since the fiscal year began.
Annualised: A part-year number stretched to a full year so it can be compared with yearly figures.
Unaudited: Quarterly numbers are the bank's own; an outside auditor has not checked them yet.
Distributable profit: The part of profit that can actually be paid as dividend after legal and NRB set-asides.
Book value per share (net worth per share)प्रति शेयर नेटवर्थ: Total equity divided by shares: the accounting value of one share.
Rs crore, lakh and arba: Nepali reports count in lakh (1,00,000), crore (1,00,00,000) and arba (1,00,00,00,000), not millions and billions.
Risk-weighted assets (RWA)जोखिम भारित सम्पत्ति: The bank's assets re-counted by how risky each one is. Safe assets count less, risky loans count fully or more.
Loan classification: pass, watch list, substandard, doubtful, loss: NRB's five loan grades by how late the borrower is, each with a minimum provision from 1% to 100%.

Punji tools (not regulation)

How Punji arranges the figures into four pillars, and the textbook valuation yardsticks on the stock page. These are reading aids and classic formulas, not NRB or SEBON rules, and never buy or sell advice.

Asset quality (Punji pillar): Punji's first question about a bank: are its loans being paid back? Headline figure: gross NPL.
Capital (Punji pillar): Punji's second question: can the bank absorb losses? Headline figure: capital fund to RWA against NRB's 11%.
Funding and margin (Punji pillar): Punji's third question: how cheaply does the bank get money, and how much room to lend? Headline: cost of funds.
Returns (Punji pillar): Punji's fourth question: what does the bank earn for its owners? Headline: return on equity.
Price to earnings ratio (P/E)मूल्य आम्दानी अनुपात: Share price ÷ EPS: how many years of current profit you pay for one share. A textbook yardstick, not a rule.
Price to book ratio (P/B): Share price ÷ book value per share: what you pay for each rupee of the bank's net worth. Textbook yardstick.
Graham number: √(22.5 × EPS × book value per share): a textbook ceiling price for a defensive investor. Punji tool, not a rule.
Lynch line (EPS × 15): EPS × 15: Peter Lynch's quick line for a fairly priced share. Punji tool, not a rule.
PEG ratio: P/E ÷ EPS growth %: is the price justified by how fast profit is growing? Punji tool, not a rule.
Dividend discount model (Gordon growth): Next cash dividend ÷ (required return − growth): what a share is worth for its dividends alone. Punji tool, not a rule.

Punji tools

Now read a real one

Punji explains published figures. It does not recommend buying or selling any security. NRB and SEBON rules change; each page cites its source and the date it was checked (2026-10-14).

The same three tables for every bank, every quarter

Punji reads each filing when it is published and keeps these explanations one tap from every line, in the app and on me.punji.app.

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