Aviyan Laghubitta Bittiya Sanstha Limited (AVYAN) Share Price & Fundamentals
Aviyan (AVYAN) share price is Rs. 1,050.30, down 1.29% on 2026-09-22. Open Rs. 1,061.00. High Rs. 1,062.00. Low Rs. 1,050.30. Volume 1,425.
Aviyan Laghubitta Bittiya Sanstha Limited is a NEPSE-listed company (AVYAN), Microfinance sector. Revenue: Rs. 17.21 Crore. Net profit: Rs. 0.31 Crore. Net worth: Rs. 25.43 Crore.
About Aviyan Laghubitta Bittiya Sanstha Limited
Aviyan Laghubitta Bittiya Sanstha Limited is a Class-D retail microfinance institution licensed by Nepal Rastra Bank, operating in western Nepal from its head office in the Banke area. It provides a range of microcredit products to low-income and rural members, including general, seasonal, micro-entrepreneur, foreign-employment, education, home-construction, agro-equipment, alternative-energy and small-group (SRG) loans, alongside savings services. Its ordinary shares were listed on the Nepal Stock Exchange (NEPSE) under the symbol AVYAN on 23 September 2022. Recent results have been volatile, with several loss-making quarters amid sector-wide microfinance repayment stress; the institution has a paid-up capital of Rs 250 million.
Aviyan Laghubitta Bittiya Sanstha Limited (AVYAN) has 25,00,000 shares outstanding. It listed on NEPSE in 2022.
AVYAN key metrics
AVYAN strengths
What Aviyan Laghubitta Bittiya Sanstha Limited's own accounts show in its favour, graded against the rest of its sector.
- Income from lending grew 73.8% on last year, so the core business is expanding. (Growth)
- 28.8% of income comes from fees and commissions, so it does not depend on lending alone. (Margins & Income Quality)
- Total income grew 70.9% on last year. (Growth)
- 11% of what the bank owns belongs to shareholders rather than depositors and lenders. (Capital Strength)
- Owns 9.08x for every rupee shareholders put in, a modest multiple that limits risk. (Capital Strength)
- 71.2% of income comes from lending, which is steady and predictable. (Margins & Income Quality)
AVYAN weaknesses
What the same accounts show against it. Both lists are computed from the filed figures, not opinion, and are not advice.
- Return on shareholders' money is -9.7%, below what owners would hope for. (Profitability)
- Return on everything it owns is -1.1%, so its assets are not producing much. (Profitability)
- 26.8% of income is lost to loans going bad, which eats directly into profit. (Asset Quality)
- Each share produced Rs 1.22 over the year. (Shareholder Returns)
- Only 11.7% of funding comes from deposits, so it relies on costlier borrowing. (Liquidity & Funding)
- Net profit margin is 1.8%, less than most lenders keep once every cost is paid. (Profitability)
- Operating margin is 4.7%, so running costs take too much of what core banking earns. (Profitability)
- Deposits moved -23.6%, so its cheapest source of funding is not growing. (Growth)
- Each share is backed by only Rs 100.43 of net worth. (Shareholder Returns)
- Staff costs take 43% of income, a heavy load on earnings. (Efficiency)
- Loans are 94.9% of what the bank owns, so most of its risk sits in lending. (Asset Quality)
- The loan book moved 4.7%, so lending is not expanding. (Growth)
- 86.6% of funding is borrowed, which costs more and can dry up in a crisis. (Liquidity & Funding)
- Makes only 3.1% from the gap between lending and deposit rates, so core earnings are squeezed. (Margins & Income Quality)
- The bank's size moved 1.6% over the year. (Shareholder Returns)
AVYAN Q4 2082/83 results
In Q4 2082/83 Aviyan Laghubitta Bittiya Sanstha Limited reported profit of Rs. 3.94 crore and total operating income of Rs. 9.6 crore. Profit in Q2 2082/83 was Rs. 6.92 crore. Profit fell 43.13% on the previous quarter. Total operating income grew 25.12% on the previous quarter. Profit in Q4 2081/82, the same quarter a year earlier, was Rs. 4.32 crore. Profit fell 8.79% on the same quarter last year. Total operating income fell 6.12% on the same quarter last year.
AVYAN annual results 2081/82
For the financial year 2081/82 Aviyan Laghubitta Bittiya Sanstha Limited reported net profit of Rs. 0.31 crore, total operating income of Rs. 17.21 crore and net worth of Rs. 25.43 crore. Net profit in 2080/81 was a loss of Rs. 2.45 crore. Net profit turned from a loss to a profit on the year. Total operating income grew 70.92% on the year.
AVYAN profit and loss for 2081/82
In the financial year 2081/82, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 12.26 crore, net fee and commission income of Rs. 4.95 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0 crore, total operating income of Rs. 17.21 crore, impairment charge/(reversal) of Rs. 4.61 crore, net operating income of Rs. 12.61 crore, operating expenses of Rs. 11.79 crore, operating profit of Rs. 0.81 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 0.81 crore, income tax expense of Rs. 0.51 crore and profit for the year of Rs. 0.31 crore.
Reported under net interest income: interest income of Rs. 33.69 crore and interest expense of Rs. 21.42 crore. Reported under net fee and commission income: fee and commission income of Rs. 4.95 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 7.4 crore, other operating expenses of Rs. 3.21 crore and depreciation & amortisation of Rs. 1.18 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 0 crore and deferred tax of Rs. 0.51 crore.
AVYAN profit and loss for 2080/81
In the financial year 2080/81, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 7.06 crore, net fee and commission income of Rs. 3.01 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0 crore, total operating income of Rs. 10.07 crore, impairment charge/(reversal) of Rs. 1.7 crore, net operating income of Rs. 8.37 crore, operating expenses of Rs. 11.29 crore, operating profit of Rs. 2.92 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 2.92 crore, income tax expense of Rs. 0.48 crore and profit for the year of Rs. 2.45 crore.
Reported under net interest income: interest income of Rs. 28.48 crore and interest expense of Rs. 21.42 crore. Reported under net fee and commission income: fee and commission income of Rs. 3.01 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 7.22 crore, other operating expenses of Rs. 2.74 crore and depreciation & amortisation of Rs. 1.33 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 0 crore and deferred tax of Rs. 0.48 crore.
AVYAN profit and loss for 2078/79
In the financial year 2078/79, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 10.32 crore, net fee and commission income of Rs. 2.64 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0 crore, total operating income of Rs. 12.95 crore, impairment charge/(reversal) of Rs. 0.4 crore, net operating income of Rs. 12.55 crore, operating expenses of Rs. 10.88 crore, operating profit of Rs. 1.67 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 1.67 crore, income tax expense of Rs. 0.8 crore and profit for the year of Rs. 0.87 crore.
Reported under net interest income: interest income of Rs. 28.55 crore and interest expense of Rs. 18.24 crore. Reported under net fee and commission income: fee and commission income of Rs. 2.64 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 6.78 crore, other operating expenses of Rs. 3.72 crore and depreciation & amortisation of Rs. 0.38 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 0.82 crore and deferred tax of Rs. 0.02 crore.
AVYAN balance sheet for 2081/82
In the financial year 2081/82, Aviyan Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 357.79 crore, total liabilities of Rs. 332.36 crore and total equity of Rs. 25.43 crore.
Reported under total assets: cash and cash equivalents of Rs. 14.56 crore, due from nepal rastra bank of Rs. 1.96 crore, placement with banks and fis of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, other trading assets of Rs. 0 crore, loans and advances to banks and fis of Rs. 0 crore, loans and advances to customers of Rs. 334.7 crore, investment securities of Rs. 0 crore, current tax assets of Rs. 2.09 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 0 crore, property and equipment of Rs. 3.49 crore, goodwill and intangible assets of Rs. 0.11 crore, deferred tax assets of Rs. 0.23 crore and other assets of Rs. 0.64 crore. Reported under total liabilities: due to banks and fis of Rs. 0 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 35.86 crore, borrowings of Rs. 291.89 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 0 crore, other liabilities of Rs. 4.61 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 25 crore, share premium of Rs. 0 crore, retained earnings of Rs. 4.92 crore, reserves of Rs. 5.35 crore and non controlling interest of Rs. 0 crore.
AVYAN balance sheet for 2080/81
In the financial year 2080/81, Aviyan Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 227.97 crore, total liabilities of Rs. 202.86 crore and total equity of Rs. 25.11 crore.
Reported under total assets: cash and cash equivalents of Rs. 6.09 crore, due from nepal rastra bank of Rs. 1.17 crore, placement with banks and fis of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, other trading assets of Rs. 0 crore, loans and advances to banks and fis of Rs. 0 crore, loans and advances to customers of Rs. 216.33 crore, investment securities of Rs. 0 crore, current tax assets of Rs. 0.28 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 0 crore, property and equipment of Rs. 2.51 crore, goodwill and intangible assets of Rs. 0.13 crore, deferred tax assets of Rs. 0.74 crore and other assets of Rs. 0.71 crore. Reported under total liabilities: due to banks and fis of Rs. 0 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 23.8 crore, borrowings of Rs. 175.76 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 0 crore, other liabilities of Rs. 3.31 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 25 crore, share premium of Rs. 0 crore, retained earnings of Rs. 7.7 crore, reserves of Rs. 7.8 crore and non controlling interest of Rs. 0 crore.
AVYAN balance sheet for 2078/79
In the financial year 2078/79, Aviyan Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 224.44 crore, total liabilities of Rs. 206.49 crore and total equity of Rs. 17.95 crore.
Reported under total assets: cash and cash equivalents of Rs. 12.24 crore, due from nepal rastra bank of Rs. 0 crore, placement with banks and fis of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, other trading assets of Rs. 0 crore, loans and advances to banks and fis of Rs. 0 crore, loans and advances to customers of Rs. 206.71 crore, investment securities of Rs. 0 crore, current tax assets of Rs. 0 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 0 crore, property and equipment of Rs. 2.03 crore, goodwill and intangible assets of Rs. 0.14 crore, deferred tax assets of Rs. 0.12 crore and other assets of Rs. 3.2 crore. Reported under total liabilities: due to banks and fis of Rs. 169.09 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 31.16 crore, borrowings of Rs. 0 crore, current tax liabilities of Rs. 0.04 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 0 crore, other liabilities of Rs. 6.2 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 15.25 crore, share premium of Rs. 0 crore, retained earnings of Rs. 0.46 crore, reserves of Rs. 2.25 crore and non controlling interest of Rs. 0 crore.
AVYAN cash flow for 2081/82
In the financial year 2081/82, Aviyan Laghubitta Bittiya Sanstha Limited reported net cash flow from operating activities (a) of Rs. 9.62 crore, net cash flow from investing activities (b) of Rs. 0.05 crore, net cash flow from financing activities (c) of Rs. 1.1 crore, net increase/(decrease) in cash and cash equivalents of Rs. 8.47 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 6.09 crore, effect of exchange rate fluctuations on cash and cash equivalents held of Rs. 0 crore and cash and cash equivalents at ashadh end of Rs. 14.56 crore.
Reported under net cash flow from operating activities (a): interest received of Rs. 36.9 crore, fees and other income received of Rs. 4.95 crore, dividend received of Rs. 0 crore, receipts from other operating activities of Rs. 0 crore, interest paid of Rs. 21.17 crore, commission and fees paid of Rs. 0 crore, cash payment to employees of Rs. 7.09 crore, other expense paid of Rs. 3.21 crore, operating cash flows before changes in operating assets and liabilities of Rs. 10.37 crore, due from nepal rastra bank of Rs. 0.79 crore, placement with banks and financial institutions of Rs. 0 crore, other trading assets of Rs. 0 crore, loan and advances to banks and financial institutions of Rs. 0 crore, loan and advances to customers of Rs. 126.19 crore, other assets of Rs. 0.07 crore, due to banks and financial institutions of Rs. 0 crore, due to nepal rastra bank of Rs. 0 crore, deposit from customers of Rs. 12.06 crore, borrowings of Rs. 116.13 crore, other liabilities of Rs. 0.23 crore, net cash flow from operating activities before tax paid of Rs. 11.43 crore and income taxes paid of Rs. 1.81 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 0 crore, receipts from sale of investment securities of Rs. 0 crore, purchase of property and equipment of Rs. 0.05 crore, receipt from sale of property and equipment of Rs. 0 crore, purchase of intangible assets of Rs. 0 crore, receipt from sale of intangible assets of Rs. 0 crore, purchase of investment properties of Rs. 0 crore, receipt from sale of investment properties of Rs. 0 crore, interest received of Rs. 0 crore and dividend received of Rs. 0 crore. Reported under net cash flow from financing activities (c): receipt from issue of debt securities of Rs. 0 crore, repayment of debt securities of Rs. 0 crore, receipt from issue of subordinated liabilities of Rs. 0 crore, repayment of subordinated liabilities of Rs. 0 crore, receipt from issue of shares of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 0.25 crore and other receipt/payment of Rs. 0.85 crore.
AVYAN cash flow for 2080/81
In the financial year 2080/81, Aviyan Laghubitta Bittiya Sanstha Limited reported net cash flow from operating activities (a) of Rs. 4.54 crore, net cash flow from investing activities (b) of Rs. 0.02 crore, net cash flow from financing activities (c) of Rs. 1.07 crore, net increase/(decrease) in cash and cash equivalents of Rs. 5.63 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 11.72 crore, effect of exchange rate fluctuations on cash and cash equivalents held of Rs. 0 crore and cash and cash equivalents at ashadh end of Rs. 6.09 crore.
Reported under net cash flow from operating activities (a): interest received of Rs. 23.94 crore, fees and other income received of Rs. 3.01 crore, dividend received of Rs. 0 crore, receipts from other operating activities of Rs. 0 crore, interest paid of Rs. 21.01 crore, commission and fees paid of Rs. 0 crore, cash payment to employees of Rs. 6.99 crore, other expense paid of Rs. 2.74 crore, operating cash flows before changes in operating assets and liabilities of Rs. 3.79 crore, due from nepal rastra bank of Rs. 0 crore, placement with banks and financial institutions of Rs. 0 crore, other trading assets of Rs. 0 crore, loan and advances to banks and financial institutions of Rs. 0 crore, loan and advances to customers of Rs. 34.01 crore, other assets of Rs. 0.28 crore, due to banks and financial institutions of Rs. 0 crore, due to nepal rastra bank of Rs. 0 crore, deposit from customers of Rs. 2.95 crore, borrowings of Rs. 30.57 crore, other liabilities of Rs. 0.52 crore, net cash flow from operating activities before tax paid of Rs. 4.51 crore and income taxes paid of Rs. 0.02 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 0 crore, receipts from sale of investment securities of Rs. 0 crore, purchase of property and equipment of Rs. 0.02 crore, receipt from sale of property and equipment of Rs. 0 crore, purchase of intangible assets of Rs. 0 crore, receipt from sale of intangible assets of Rs. 0 crore, purchase of investment properties of Rs. 0 crore, receipt from sale of investment properties of Rs. 0 crore, interest received of Rs. 0 crore and dividend received of Rs. 0 crore. Reported under net cash flow from financing activities (c): receipt from issue of debt securities of Rs. 0 crore, repayment of debt securities of Rs. 0 crore, receipt from issue of subordinated liabilities of Rs. 0 crore, repayment of subordinated liabilities of Rs. 0 crore, receipt from issue of shares of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 0.18 crore and other receipt/payment of Rs. 0.89 crore.
AVYAN cash flow for 2078/79
In the financial year 2078/79, Aviyan Laghubitta Bittiya Sanstha Limited reported net cash flow from operating activities (a) of Rs. 9.85 crore, net cash flow from investing activities (b) of Rs. 1.12 crore, net cash flow from financing activities (c) of Rs. 18.24 crore, net increase/(decrease) in cash and cash equivalents of Rs. 9.51 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 21.75 crore, effect of exchange rate fluctuations on cash and cash equivalents held of Rs. 0 crore and cash and cash equivalents at ashadh end of Rs. 12.24 crore.
Reported under net cash flow from operating activities (a): interest received of Rs. 28.31 crore, fees and other income received of Rs. 2.64 crore, dividend received of Rs. 0 crore, receipts from other operating activities of Rs. 0 crore, interest paid of Rs. 0 crore, commission and fees paid of Rs. 0 crore, cash payment to employees of Rs. 6.6 crore, other expense paid of Rs. 3.73 crore, operating cash flows before changes in operating assets and liabilities of Rs. 20.61 crore, due from nepal rastra bank of Rs. 0 crore, placement with banks and financial institutions of Rs. 0 crore, other trading assets of Rs. 0 crore, loan and advances to banks and financial institutions of Rs. 0 crore, loan and advances to customers of Rs. 54.35 crore, other assets of Rs. 0.5 crore, due to banks and financial institutions of Rs. 26.04 crore, due to nepal rastra bank of Rs. 0 crore, deposit from customers of Rs. 16.19 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 1.49 crore, net cash flow from operating activities before tax paid of Rs. 10.49 crore and income taxes paid of Rs. 0.64 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 0 crore, receipts from sale of investment securities of Rs. 0 crore, purchase of property and equipment of Rs. 1.36 crore, receipt from sale of property and equipment of Rs. 0 crore, purchase of intangible assets of Rs. 0 crore, receipt from sale of intangible assets of Rs. 0 crore, purchase of investment properties of Rs. 0 crore, receipt from sale of investment properties of Rs. 0 crore, interest received of Rs. 0.25 crore and dividend received of Rs. 0 crore. Reported under net cash flow from financing activities (c): receipt from issue of debt securities of Rs. 0 crore, repayment of debt securities of Rs. 0 crore, receipt from issue of subordinated liabilities of Rs. 0 crore, repayment of subordinated liabilities of Rs. 0 crore, receipt from issue of shares of Rs. 0 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 18.24 crore and other receipt/payment of Rs. 0 crore.
AVYAN quarterly for Q4 2082/83
In the quarter Q4 2082/83, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 8.56 crore, net fee and commission income of Rs. 1.04 crore, other operating income of Rs. 0 crore, total operating income of Rs. 9.6 crore, impairment charge/(reversal) of Rs. 1.05 crore, net operating income of Rs. 10.65 crore, operating expenses of Rs. 5.02 crore, operating profit of Rs. 5.63 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 5.63 crore, income tax expense of Rs. 1.69 crore and profit for the year of Rs. 3.94 crore.
Reported under net interest income: interest income of Rs. 13.48 crore and interest expense of Rs. 4.92 crore. Reported under net fee and commission income: fee and commission income of Rs. 1.04 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 3.14 crore, other operating expenses of Rs. 1.82 crore and depreciation & amortisation of Rs. 0.06 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 1.69 crore and deferred tax of Rs. 0 crore.
AVYAN quarterly for Q3 2082/83
In the quarter Q3 2082/83, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 6.92 crore, net fee and commission income of Rs. 0.75 crore, other operating income of Rs. 0 crore and total operating income of Rs. 7.67 crore.
Reported under net interest income: interest income of Rs. 11.71 crore and interest expense of Rs. 4.8 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.75 crore and fee and commission expense of Rs. 0 crore.
AVYAN quarterly for Q2 2082/83
In the quarter Q2 2082/83, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 10.59 crore, net fee and commission income of Rs. 1.13 crore, other operating income of Rs. 0 crore, total operating income of Rs. 11.72 crore, impairment charge/(reversal) of Rs. 2.32 crore, net operating income of Rs. 14.04 crore, operating expenses of Rs. 4.14 crore, operating profit of Rs. 9.89 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 9.89 crore, income tax expense of Rs. 2.97 crore and profit for the year of Rs. 6.92 crore.
Reported under net interest income: interest income of Rs. 15.78 crore and interest expense of Rs. 5.18 crore. Reported under net fee and commission income: fee and commission income of Rs. 1.13 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 3.16 crore, other operating expenses of Rs. 0.93 crore and depreciation & amortisation of Rs. 0.05 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 2.97 crore and deferred tax of Rs. 0 crore.
AVYAN quarterly for Q1 2082/83
In the quarter Q1 2082/83, Aviyan Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 5.1 crore, net fee and commission income of Rs. 0.7 crore, other operating income of Rs. 0 crore, total operating income of Rs. 5.79 crore, impairment charge/(reversal) of Rs. 1.03 crore, net operating income of Rs. 4.77 crore, operating expenses of Rs. 3.61 crore, operating profit of Rs. 1.16 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 1.16 crore, income tax expense of Rs. 0.35 crore and profit for the year of Rs. 0.81 crore.
Reported under net interest income: interest income of Rs. 10.88 crore and interest expense of Rs. 5.78 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.7 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.59 crore, other operating expenses of Rs. 0.97 crore and depreciation & amortisation of Rs. 0.05 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0 crore and non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 0.35 crore and deferred tax of Rs. 0 crore.
AVYAN Profit & Loss
Values in Rs. Crore unless stated otherwise.
| Particulars | 2081/82 | 2080/81 | 2078/79 | 2077/78 |
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| Net Interest Income | 12.3 | 7.1 | 10.3 | 8.6 |
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| Interest Income | 33.7 | 28.5 | 28.6 | 13.2 |
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| Interest Expense | -21.4 | -21.4 | -18.2 | -4.6 |
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| Net Fee and Commission Income | 4.9 | 3.0 | 2.6 | 3.3 |
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| Fee and Commission Income | 4.9 | 3.0 | 2.6 | 3.3 |
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| Fee and Commission Expense | 0.00 | 0.00 | 0.00 | 0.00 |
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| Net Trading Income | 0.00 | 0.00 | 0.00 | 0.00 |
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| Other Operating Income | 0.00 | 0.00 | 0.00 | 0.00 |
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| Total Operating Income | 17.2 | 10.1 | 13.0 | 11.9 |
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| Impairment Charge/(Reversal) | -4.6 | -1.7 | -0.40 | -2.9 |
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| Net Operating Income | 12.6 | 8.4 | 12.6 | 9.0 |
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| Operating Expenses | -11.8 | -11.3 | -10.9 | -6.0 |
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| Operating Expense - Personnel Expenses | -7.4 | -7.2 | -6.8 | -4.2 |
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| Other Operating Expenses | -3.2 | -2.7 | -3.7 | -1.6 |
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| Depreciation & Amortisation | -1.2 | -1.3 | -0.38 | -0.22 |
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| Operating Profit | 0.81 | -2.9 | 1.7 | 3.0 |
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| Non-Operating Income/(Expense) | 0.00 | 0.00 | 0.00 | 0.00 |
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| Non-Operating Income | 0.00 | 0.00 | 0.00 | 0.00 |
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| Non-Operating Expense | 0.00 | 0.00 | 0.00 | 0.00 |
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| Profit Before Income Tax | 0.81 | -2.9 | 1.7 | 3.0 |
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| Income Tax Expense | -0.51 | 0.48 | -0.80 | -0.33 |
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| Current Tax | 0.00 | 0.00 | -0.82 | -0.42 |
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| Deferred Tax | -0.51 | 0.48 | 0.02 | 0.10 |
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| Profit for the Year | 0.31 | -2.4 | 0.87 | 2.7 |
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AVYAN Balance Sheet
Values in Rs. Crore unless stated otherwise.
| Particulars | 2081/82 | 2080/81 | 2078/79 | 2077/78 | 2076/77 |
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| Total Assets | 358 | 228 | 224 | 180 | 19.5 |
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| Cash and Cash Equivalents | 14.6 | 6.1 | 12.2 | 21.7 | 1.2 |
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| Due from Nepal Rastra Bank | 2.0 | 1.2 | 0.00 | 0.00 | 0.00 |
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| Placement with Banks and FIs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Derivative Financial Instruments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Other Trading Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Loans and Advances to Banks and FIs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Loans and Advances to Customers | 335 | 216 | 207 | 153 | 17.3 |
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| Investment Securities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Current Tax Assets | 2.1 | 0.28 | 0.00 | 0.15 | 0.00 |
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| Investment in Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Investment in Associates | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Investment Property | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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| Property and Equipment | 3.5 | 2.5 | 2.0 | 1.0 | 0.85 |
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| Goodwill and Intangible Assets | 0.11 | 0.13 | 0.14 | 0.14 | 0.15 |
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| Deferred Tax Assets | 0.23 | 0.74 | 0.12 | 0.10 | 0.00 |
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| Other Assets | 0.64 | 0.71 | 3.2 | 3.7 | 0.02 |
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| Total Liabilities | 332 | 203 | 206 | 163 | 5.1 |
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| Due to Banks and FIs | 0.00 | 0.00 | 169 | 143 | 3.4 |
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| Due to Nepal Rastra Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Derivative Financial Instruments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Deposits from Customers | 35.9 | 23.8 | 31.2 | 15.0 | 1.4 |
|---|
| Borrowings | 292 | 176 | 0.00 | 0.00 | 0.00 |
|---|
| Current Tax Liabilities | 0.00 | 0.00 | 0.04 | 0.00 | 0.00 |
|---|
| Provisions | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Deferred Tax Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Liabilities | 4.6 | 3.3 | 6.2 | 4.5 | 0.23 |
|---|
| Debt Securities Issued | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Subordinated Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Total Equity | 25.4 | 25.1 | 18.0 | 17.1 | 14.4 |
|---|
| Share Capital | 25.0 | 25.0 | 15.3 | 15.3 | 15.3 |
|---|
| Share Premium | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Retained Earnings | -4.9 | -7.7 | 0.46 | 0.73 | -0.90 |
|---|
| Reserves | 5.3 | 7.8 | 2.2 | 1.1 | 0.07 |
|---|
| Non Controlling Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
AVYAN Cash Flow
Values in Rs. Crore unless stated otherwise.
| Particulars | 2081/82 | 2080/81 | 2078/79 | 2077/78 |
|---|
| Net Cash Flow from Operating Activities (A) | 9.6 | -4.5 | 9.8 | 25.5 |
|---|
| Interest Received | 36.9 | 23.9 | 28.3 | 13.1 |
|---|
| Fees and Other Income Received | 4.9 | 3.0 | 2.6 | 3.3 |
|---|
| Dividend Received | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Receipts from Other Operating Activities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Interest Paid | -21.2 | -21.0 | 0.00 | 0.00 |
|---|
| Commission and Fees Paid | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Cash Payment to Employees | -7.1 | -7.0 | -6.6 | -3.6 |
|---|
| Other Expense Paid | -3.2 | -2.7 | -3.7 | -1.6 |
|---|
| Operating Cash Flows Before Changes in Operating Assets and Liabilities | 10.4 | -3.8 | 20.6 | 11.1 |
|---|
| Due from Nepal Rastra Bank | -0.79 | 0.00 | 0.00 | 0.00 |
|---|
| Placement with Banks and Financial Institutions | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Trading Assets | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Loan and Advances to Banks and Financial Institutions | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Loan and Advances to Customers | -126 | -34.0 | -54.4 | -138 |
|---|
| Other Assets | 0.07 | 0.28 | 0.50 | -4.0 |
|---|
| Due to Banks and Financial Institutions | 0.00 | 0.00 | 26.0 | 140 |
|---|
| Due to Nepal Rastra Bank | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Deposit from Customers | 12.1 | 3.0 | 16.2 | 13.6 |
|---|
| Borrowings | 116 | 30.6 | 0.00 | 0.00 |
|---|
| Other Liabilities | -0.23 | -0.52 | 1.5 | 3.7 |
|---|
| Net Cash Flow from Operating Activities Before Tax Paid | 11.4 | -4.5 | 10.5 | 26.0 |
|---|
| Income Taxes Paid | -1.8 | -0.02 | -0.64 | -0.57 |
|---|
| Net Cash Flow from Investing Activities (B) | -0.05 | -0.02 | -1.1 | -0.28 |
|---|
| Purchase of Investment Securities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Receipts from Sale of Investment Securities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Purchase of Property and Equipment | -0.05 | -0.02 | -1.4 | -0.41 |
|---|
| Receipt from Sale of Property and Equipment | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Purchase of Intangible Assets | 0.00 | 0.00 | -0.00 | 0.02 |
|---|
| Receipt from Sale of Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Purchase of Investment Properties | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Receipt from Sale of Investment Properties | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Interest Received | 0.00 | 0.00 | 0.25 | 0.11 |
|---|
| Dividend Received | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Net Cash Flow from Financing Activities (C) | -1.1 | -1.1 | -18.2 | -4.6 |
|---|
| Receipt from Issue of Debt Securities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Repayment of Debt Securities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Receipt from Issue of Subordinated Liabilities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Repayment of Subordinated Liabilities | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Receipt from Issue of Shares | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Dividends Paid | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Interest Paid | -0.25 | -0.18 | -18.2 | -4.6 |
|---|
| Other Receipt/Payment | -0.85 | -0.89 | 0.00 | 0.00 |
|---|
| Net Increase/(Decrease) in Cash and Cash Equivalents | 8.5 | -5.6 | -9.5 | 20.6 |
|---|
| Cash and Cash Equivalents at Shrawan 01 (Beginning of the Year) | 6.1 | 11.7 | 21.7 | 1.2 |
|---|
| Effect of Exchange Rate Fluctuations on Cash and Cash Equivalents Held | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Cash and Cash Equivalents at Ashadh End | 14.6 | 6.1 | 12.2 | 21.7 |
|---|
AVYAN Quarterly Results
Values in Rs. Crore unless stated otherwise.
| Particulars | Q4 2082/83 | Q3 2082/83 | Q2 2082/83 | Q1 2082/83 | Q4 2081/82 | Q3 2081/82 | Q2 2081/82 | Q1 2081/82 | Q4 2080/81 | Q3 2080/81 |
|---|
| Net Interest Income | 8.6 | 6.9 | 10.6 | 5.1 | 8.1 | 4.7 | 3.9 | 2.4 | 1.8 | 2.6 |
|---|
| Interest Income | 13.5 | 11.7 | 15.8 | 10.9 | 13.4 | 10.3 | 8.6 | 7.7 | 7.1 | 7.5 |
|---|
| Interest Expense | -4.9 | -4.8 | -5.2 | -5.8 | -5.3 | -5.6 | -4.7 | -5.2 | -5.3 | -4.9 |
|---|
| Net Fee and Commission Income | 1.0 | 0.75 | 1.1 | 0.70 | 2.2 | 1.2 | 1.5 | 0.60 | 0.88 | 0.77 |
|---|
| Fee and Commission Income | 1.0 | 0.75 | 1.1 | 0.70 | 2.2 | 1.2 | 1.5 | 0.60 | 0.88 | 0.77 |
|---|
| Fee and Commission Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Operating Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Total Operating Income | 9.6 | 7.7 | 11.7 | 5.8 | 10.2 | 5.9 | 5.4 | 3.0 | 2.7 | 3.4 |
|---|
| Impairment Charge/(Reversal) | 1.0 | Not reported | 2.3 | -1.0 | 1.7 | -0.72 | 1.4 | -3.2 | 0.19 | -0.03 |
|---|
| Net Operating Income | 10.6 | Not reported | 14.0 | 4.8 | 11.9 | 5.2 | 6.8 | -0.15 | 2.9 | 3.4 |
|---|
| Operating Expenses | -5.0 | Not reported | -4.1 | -3.6 | -4.9 | -2.5 | -3.1 | -3.2 | -3.6 | -2.7 |
|---|
| Operating Expense - Personnel Expenses | -3.1 | Not reported | -3.2 | -2.6 | -3.3 | -1.4 | -1.7 | -2.3 | -2.0 | -1.6 |
|---|
| Other Operating Expenses | -1.8 | Not reported | -0.93 | -0.97 | -1.3 | -0.99 | -1.4 | -0.77 | -0.56 | -1.0 |
|---|
| Depreciation & Amortisation | -0.06 | Not reported | -0.05 | -0.05 | -0.29 | -0.06 | -0.08 | -0.13 | -1.0 | -0.12 |
|---|
| Operating Profit | 5.6 | Not reported | 9.9 | 1.2 | 7.0 | 2.7 | 3.8 | -3.3 | -0.69 | 0.64 |
|---|
| Non-Operating Income/(Expense) | 0.00 | Not reported | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Non-Operating Income | 0.00 | Not reported | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Non-Operating Expense | 0.00 | Not reported | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Profit Before Income Tax | 5.6 | Not reported | 9.9 | 1.2 | 7.1 | 2.7 | 3.8 | -3.3 | -0.69 | 0.64 |
|---|
| Income Tax Expense | -1.7 | Not reported | -3.0 | -0.35 | -2.7 | -0.84 | -1.1 | 0.00 | 0.48 | 0.00 |
|---|
| Current Tax | -1.7 | Not reported | -3.0 | -0.35 | -2.4 | -0.80 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Deferred Tax | 0.00 | Not reported | 0.00 | 0.00 | -0.32 | -0.04 | -1.1 | 0.00 | 0.48 | 0.00 |
|---|
| Profit for the Year | 3.9 | Not reported | 6.9 | 0.81 | 4.3 | 1.9 | 2.6 | -3.3 | -0.21 | 0.64 |
|---|
Aviyan share price history
Over the last 15 trading sessions AVYAN closed between Rs. 987.10 and Rs. 1,091.00, finishing at Rs. 1,050.30 on 2026-09-22 against Rs. 1,010.00 on 2026-08-26.
| Date | Open | High | Low | Close | Volume |
|---|
| 2026-09-22 | 1,061.00 | 1,062.00 | 1,050.30 | 1,050.30 | 1,425 |
|---|
| 2026-09-18 | 1,031.00 | 1,067.00 | 1,031.00 | 1,064.00 | 2,830 |
|---|
| 2026-09-17 | 1,070.00 | 1,070.00 | 1,040.00 | 1,055.00 | 1,217 |
|---|
| 2026-09-16 | 1,056.00 | 1,060.00 | 1,030.00 | 1,036.00 | 2,419 |
|---|
| 2026-09-15 | 1,085.00 | 1,117.00 | 1,050.00 | 1,078.00 | 4,929 |
|---|
| 2026-09-14 | 1,058.30 | 1,058.30 | 1,010.00 | 1,034.00 | 4,214 |
|---|
| 2026-09-11 | 1,000.00 | 1,091.00 | 1,000.00 | 1,091.00 | 1,250 |
|---|
| 2026-09-10 | 980.00 | 1,010.00 | 978.00 | 991.00 | 2,999 |
|---|
| 2026-09-09 | 988.20 | 999.00 | 980.00 | 991.00 | 2,377 |
|---|
| 2026-09-07 | 988.00 | 1,014.00 | 988.00 | 1,002.00 | 972 |
|---|
| 2026-09-03 | 1,028.50 | 1,029.00 | 999.10 | 1,007.00 | 1,868 |
|---|
| 2026-09-02 | 1,010.00 | 1,016.00 | 985.60 | 1,000.00 | 2,446 |
|---|
| 2026-09-01 | 976.00 | 1,025.00 | 976.00 | 987.10 | 2,521 |
|---|
| 2026-08-31 | 1,004.00 | 1,010.00 | 975.00 | 1,000.00 | 3,542 |
|---|
| 2026-08-26 | 1,011.00 | 1,022.00 | 1,004.00 | 1,010.00 | 1,667 |
|---|
AVYAN share price by year
2026, between Rs. 906.00 and Rs. 1,366.00, 2025, between Rs. 906.00 and Rs. 1,306.80, 2024, between Rs. 574.50 and Rs. 1,195.00, 2023, between Rs. 549.00 and Rs. 837.50 and 2022, between Rs. 316.00 and Rs. 963.00.
| Year | Low (Rs.) | High (Rs.) | Sessions |
|---|
| 2026 | 906.00 | 1,366.00 | 168 |
|---|
| 2025 | 906.00 | 1,306.80 | 225 |
|---|
| 2024 | 574.50 | 1,195.00 | 232 |
|---|
| 2023 | 549.00 | 837.50 | 227 |
|---|
| 2022 | 316.00 | 963.00 | 54 |
|---|
Aviyan share price returns
At Rs. 1,050.30 on 2026-09-22, AVYAN is down 2.57% over 1 week, up 0.99% over 1 month, down 0.45% over 3 months, down 17.88% over 6 months and up 5.04% over 1 year. Each return compares that close with the last close on or before the same date in the earlier period.
| Period | Return | From price (Rs.) | From date |
|---|
| 1 week | -2.57% | 1,078.00 | 2026-09-15 |
|---|
| 1 month | +0.99% | 1,040.00 | 2026-08-21 |
|---|
| 3 months | -0.45% | 1,055.00 | 2026-06-24 |
|---|
| 6 months | -17.88% | 1,279.00 | 2026-03-26 |
|---|
| 1 year | +5.04% | 999.91 | 2025-09-21 |
|---|
AVYAN floorsheet for 2026-09-22
AVYAN traded 32 times on 2026-09-22, moving 1,405 shares for Rs. 0.15 crore of turnover. Trades went through between Rs. 1,050.30 and Rs. 1,062.00.
Largest buyers by volume: broker 62, Capital Max Securities Limited on 443 shares across 3 trades, broker 58, Naasa Securities Co. Ltd. on 280 shares across 4 trades, broker 13, Thrive Brokerage House Pvt. Limited on 200 shares across 5 trades, broker 66, Miyo Securities Pvt Ltd on 200 shares across 8 trades, broker 33, Dakshinkali Investment Securities Pvt.Limited on 100 shares across 2 trades, broker 34, Vision Securities Pvt.Limited on 55 shares across 3 trades, broker 37, Swarnalaxmi Securities Pvt.Limited on 50 shares across 1 trades, broker 46, Kalika Securities Pvt.Limited on 27 shares across 2 trades, broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 20 shares across 2 trades and broker 44, Dynamic Money Managers Securities Pvt.Ltd on 20 shares across 1 trades.
Largest sellers by volume: broker 21, Midas Stock Broking Company Pvt. Limited on 338 shares across 4 trades, broker 34, Vision Securities Pvt.Limited on 230 shares across 1 trades, broker 22, Siprabi Securities Pvt. Limited on 190 shares across 3 trades, broker 47, Neev Securities Pvt.Ltd on 173 shares across 2 trades, broker 45, Imperial Securities Co. Limited on 110 shares across 3 trades, broker 58, Naasa Securities Co. Ltd. on 100 shares across 3 trades, broker 25, Sweta Securities Pvt. Limited on 60 shares across 1 trades, broker 69, Index Securities Limited on 40 shares across 2 trades, broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 30 shares across 3 trades and broker 41, Linch Stock Market Limited on 29 shares across 1 trades.
AVYAN general meetings
Annual and special general meetings Aviyan Laghubitta Bittiya Sanstha Limited has called. A dividend is declared by the board and approved at the AGM.
- 6th AGM for 2081/2082: on 2026-07-14, at Tamrakar Party Venue, Panauti Munucipality, Ward No-4, Kavrepalanchowk (11:00 AM)
- 5th AGM for 2080/2081: on 2025-07-14, at Tamrakar Party Venue, Panauti Munucipality, Ward No-4, Kavrepalanchowk (12:30 PM)
- 5th AGM for 2080/2081
5 years of annual statements and 10 quarters of results for AVYAN, with charts and peer comparison, are free on NepView.
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