Best Finance Company Ltd. (BFC) Share Price & Fundamentals

Best Finance (BFC) share price is Rs. 440.10, down 1.32% on 2026-10-12. Open Rs. 443.90. High Rs. 447.90. Low Rs. 440.10. Volume 10,832.

Best Finance Company Ltd. is a NEPSE-listed company (BFC), Finance sector. Revenue: Rs. 15.57 Crore. Net profit: Rs. 6.98 Crore. Net worth: Rs. 93.81 Crore.

About Best Finance Company Ltd.

Best Finance Company Ltd. (BFC) has 89,04,242 shares outstanding.

BFC key metrics

BFC strengths

What Best Finance Company Ltd.'s own accounts show in its favour, graded against the rest of its sector.

• Lends out 67.6% of deposits, comfortably within the 90% Nepal Rastra Bank allows. (Liquidity & Funding)
• Bad-loan charges come to -95.8% of income, so borrowers are paying back well. (Asset Quality)
• 96.3% of its funding comes from customer deposits, which are cheap and stable. (Liquidity & Funding)
• Turns 44.8% of its income into profit once every cost is paid. (Profitability)
• Keeps 63.6% of income as profit from everyday banking, before tax. (Profitability)
• 13.7% of what the bank owns belongs to shareholders rather than depositors and lenders. (Capital Strength)
• 16.3% of income comes from fees and commissions, so it does not depend on lending alone. (Margins & Income Quality)
• Owns 7.32x for every rupee shareholders put in, a modest multiple that limits risk. (Capital Strength)
• Loans are 56.2% of what the bank owns, a balanced mix alongside other assets. (Asset Quality)
• 76.1% of income comes from lending, which is steady and predictable. (Margins & Income Quality)

BFC 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 -16.7%, below what owners would hope for. (Profitability)
• Return on everything it owns is -2.3%, so its assets are not producing much. (Profitability)
• Makes only 2% from the gap between lending and deposit rates, so core earnings are squeezed. (Margins & Income Quality)
• Each share produced Rs 7.84 over the year. (Shareholder Returns)
• Income from lending moved -12%, so the core business is not growing. (Growth)
• The loan book moved -1.2%, so lending is not expanding. (Growth)
• Each share is backed by only Rs 105.35 of net worth. (Shareholder Returns)
• Total income moved -24.8% on last year. (Growth)
• Staff costs take 83.5% of income, a heavy load on earnings. (Efficiency)
• The bank's size moved 2.6% over the year. (Shareholder Returns)
• Deposits moved 5.1%, so its cheapest source of funding is not growing. (Growth)

BFC Q4 2082/83 results

In Q4 2082/83 Best Finance Company Ltd. reported profit of Rs. 1.1 crore and total operating income of Rs. 2.48 crore. Profit in Q3 2082/83 was Rs. 4.13 crore. Profit fell 73.29% on the previous quarter. Total operating income fell 37.93% on the previous quarter. Profit in Q4 2081/82, the same quarter a year earlier, was Rs. 7.73 crore. Profit fell 85.74% on the same quarter last year. Total operating income fell 70.64% on the same quarter last year.

BFC annual results 2082/83

For the financial year 2082/83 Best Finance Company Ltd. reported net profit of Rs. 6.98 crore, total operating income of Rs. 15.57 crore and net worth of Rs. 93.81 crore. Net profit in 2081/82 was a loss of Rs. 15.66 crore. Net profit turned from a loss to a profit on the year. Total operating income fell 24.82% on the year.

BFC profit and loss for 2082/83

In the financial year 2082/83, Best Finance Company Ltd. reported net interest income of Rs. 11.84 crore, net fee and commission income of Rs. 2.54 crore, other operating income of Rs. 1.19 crore, total operating income of Rs. 15.57 crore, impairment charge/(reversal) of Rs. 14.91 crore, net operating income of Rs. 30.48 crore, operating expenses of Rs. 20.58 crore, operating profit of Rs. 9.91 crore, non-operating income/(expense) of Rs. 1.97 crore, profit before income tax of Rs. 11.88 crore, income tax expense of Rs. 4.9 crore and profit for the year of Rs. 6.98 crore.

Reported under net interest income: interest income of Rs. 46.51 crore and interest expense of Rs. 34.67 crore. Reported under net fee and commission income: fee and commission income of Rs. 2.55 crore and fee and commission expense of Rs. 0.01 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 13 crore, other operating expenses of Rs. 4.88 crore and depreciation & amortisation of Rs. 2.7 crore. Reported under non-operating income/(expense): non-operating income of Rs. 3.7 crore and non-operating expense of Rs. 1.73 crore. Reported under income tax expense: current tax of Rs. 0.36 crore and deferred tax of Rs. 4.54 crore.

BFC profit and loss for 2081/82

In the financial year 2081/82, Best Finance Company Ltd. reported net interest income of Rs. 13.45 crore, net fee and commission income of Rs. 2.63 crore, net trading income of Rs. 0 crore, other operating income of Rs. 4.63 crore, total operating income of Rs. 20.71 crore, impairment charge/(reversal) of Rs. 26.21 crore, net operating income of Rs. 5.5 crore, operating expenses of Rs. 19.14 crore, operating profit of Rs. 24.64 crore, non-operating income/(expense) of Rs. 1.58 crore, profit before income tax of Rs. 23.06 crore, income tax expense of Rs. 7.4 crore and profit for the year of Rs. 15.66 crore.

Reported under net interest income: interest income of Rs. 56.09 crore and interest expense of Rs. 42.63 crore. Reported under net fee and commission income: fee and commission income of Rs. 2.67 crore and fee and commission expense of Rs. 0.04 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 11.23 crore, other operating expenses of Rs. 5.4 crore and depreciation & amortisation of Rs. 2.51 crore. Reported under non-operating income/(expense): non-operating income of Rs. 1.84 crore and non-operating expense of Rs. 0.26 crore. Reported under income tax expense: current tax of Rs. 0.55 crore and deferred tax of Rs. 7.95 crore.

BFC profit and loss for 2080/81

In the financial year 2080/81, Best Finance Company Ltd. reported net interest income of Rs. 12.13 crore, net fee and commission income of Rs. 2.53 crore, net trading income of Rs. 0 crore, other operating income of Rs. 1.79 crore, total operating income of Rs. 16.45 crore, impairment charge/(reversal) of Rs. 11.1 crore, net operating income of Rs. 5.35 crore, operating expenses of Rs. 17.26 crore, operating profit of Rs. 11.91 crore, non-operating income/(expense) of Rs. 1.91 crore, profit before income tax of Rs. 13.82 crore, income tax expense of Rs. 3.75 crore and profit for the year of Rs. 10.06 crore.

Reported under net interest income: interest income of Rs. 60.16 crore and interest expense of Rs. 48.04 crore. Reported under net fee and commission income: fee and commission income of Rs. 2.58 crore and fee and commission expense of Rs. 0.04 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 9.54 crore, other operating expenses of Rs. 4.97 crore and depreciation & amortisation of Rs. 2.75 crore. Reported under non-operating income/(expense): non-operating income of Rs. 1.03 crore and non-operating expense of Rs. 2.93 crore. Reported under income tax expense: current tax of Rs. 1.4 crore and deferred tax of Rs. 5.15 crore.

BFC balance sheet for 2081/82

In the financial year 2081/82, Best Finance Company Ltd. reported total assets of Rs. 686.83 crore, total liabilities of Rs. 593.02 crore and total equity of Rs. 93.81 crore.

Reported under total assets: cash and cash equivalents of Rs. 23.21 crore, due from nepal rastra bank of Rs. 143.26 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. 386.07 crore, investment securities of Rs. 62.35 crore, current tax assets of Rs. 4.87 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 26.05 crore, property and equipment of Rs. 29.5 crore, goodwill and intangible assets of Rs. 0.24 crore, deferred tax assets of Rs. 7.34 crore and other assets of Rs. 3.94 crore. Reported under total liabilities: due to banks and fis of Rs. 4.09 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 571.34 crore, borrowings of Rs. 0 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 0 crore, other liabilities of Rs. 17.6 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 89.04 crore, share premium of Rs. 1.49 crore, retained earnings of Rs. 55.89 crore, reserves of Rs. 59.16 crore and non controlling interest of Rs. 0 crore.

BFC balance sheet for 2080/81

In the financial year 2080/81, Best Finance Company Ltd. reported total assets of Rs. 669.7 crore, total liabilities of Rs. 565.93 crore and total equity of Rs. 103.77 crore.

Reported under total assets: cash and cash equivalents of Rs. 26.71 crore, due from nepal rastra bank of Rs. 24.05 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. 1.98 crore, loans and advances to customers of Rs. 390.74 crore, investment securities of Rs. 159.29 crore, current tax assets of Rs. 1.64 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 28.01 crore, property and equipment of Rs. 30.45 crore, goodwill and intangible assets of Rs. 0.34 crore, deferred tax assets of Rs. 2.83 crore and other assets of Rs. 3.66 crore. Reported under total liabilities: due to banks and fis of Rs. 2.47 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 543.52 crore, borrowings of Rs. 0 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 0 crore, other liabilities of Rs. 19.94 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 85.48 crore, share premium of Rs. 1.49 crore, retained earnings of Rs. 39.85 crore, reserves of Rs. 56.64 crore and non controlling interest of Rs. 0 crore.

BFC balance sheet for 2079/80

In the financial year 2079/80, Best Finance Company Ltd. reported total assets of Rs. 575.14 crore, total liabilities of Rs. 457.12 crore and total equity of Rs. 118.02 crore.

Reported under total assets: cash and cash equivalents of Rs. 20.78 crore, due from nepal rastra bank of Rs. 17.71 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. 2.47 crore, loans and advances to customers of Rs. 357.93 crore, investment securities of Rs. 116.31 crore, current tax assets of Rs. 3.2 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investment property of Rs. 21.33 crore, property and equipment of Rs. 31.57 crore, goodwill and intangible assets of Rs. 0.41 crore, deferred tax assets of Rs. 0 crore and other assets of Rs. 3.45 crore. Reported under total liabilities: due to banks and fis of Rs. 10.28 crore, due to nepal rastra bank of Rs. 0 crore, derivative financial instruments of Rs. 0 crore, deposits from customers of Rs. 428.77 crore, borrowings of Rs. 0 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0 crore, deferred tax liabilities of Rs. 1.11 crore, other liabilities of Rs. 16.96 crore, debt securities issued of Rs. 0 crore and subordinated liabilities of Rs. 0 crore. Reported under total equity: share capital of Rs. 85.48 crore, share premium of Rs. 1.49 crore, retained earnings of Rs. 22.65 crore, reserves of Rs. 53.69 crore and non controlling interest of Rs. 0 crore.

BFC cash flow for 2081/82

In the financial year 2081/82, Best Finance Company Ltd. reported net cash flow from operating activities (a) of Rs. 115.71 crore, net cash flow from investing activities (b) of Rs. 108.56 crore, net cash flow from financing activities (c) of Rs. 3.65 crore, net increase/(decrease) in cash and cash equivalents of Rs. 3.5 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 26.71 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. 23.21 crore.

Reported under net cash flow from operating activities (a): interest received of Rs. 50.9 crore, fees and other income received of Rs. 2.67 crore, dividend received of Rs. 0 crore, receipts from other operating activities of Rs. 3.97 crore, interest paid of Rs. 42.01 crore, commission and fees paid of Rs. 0.04 crore, cash payment to employees of Rs. 9.74 crore, other expense paid of Rs. 5.4 crore, operating cash flows before changes in operating assets and liabilities of Rs. 0.35 crore, (increase)/decrease in operating assets of Rs. 137.27 crore, due from nepal rastra bank of Rs. 119.21 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. 1.98 crore, loan and advances to customers of Rs. 23.94 crore, other assets of Rs. 3.91 crore, increase/(decrease) in operating liabilities of Rs. 24.99 crore, due to banks and financial institutions of Rs. 1.62 crore, due to nepal rastra bank of Rs. 0 crore, deposit from customers of Rs. 27.82 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 4.45 crore, net cash flow from operating activities before tax paid of Rs. 111.93 crore and income taxes paid of Rs. 3.78 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 89.19 crore, receipts from sale of investment securities of Rs. 10.6 crore, purchase of property and equipment of Rs. 1.93 crore, receipt from sale of property and equipment of Rs. 0.3 crore, purchase of intangible assets of Rs. 0.05 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. 9.65 crore, interest received of Rs. 0 crore and dividend received of Rs. 0.8 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. 3.56 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 0 crore and other receipt/payment of Rs. 0.09 crore.

BFC cash flow for 2080/81

In the financial year 2080/81, Best Finance Company Ltd. reported net cash flow from operating activities (a) of Rs. 48.04 crore, net cash flow from investing activities (b) of Rs. 38.6 crore, net cash flow from financing activities (c) of Rs. 3.51 crore, net increase/(decrease) in cash and cash equivalents of Rs. 5.93 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 20.78 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. 26.71 crore.

Reported under net cash flow from operating activities (a): interest received of Rs. 50.32 crore, fees and other income received of Rs. 2.44 crore, dividend received of Rs. 0.8 crore, receipts from other operating activities of Rs. 1.03 crore, interest paid of Rs. 47.21 crore, commission and fees paid of Rs. 0.04 crore, cash payment to employees of Rs. 8.47 crore, other expense paid of Rs. 0.19 crore, operating cash flows before changes in operating assets and liabilities of Rs. 0.95 crore, (increase)/decrease in operating assets of Rs. 59.37 crore, due from nepal rastra bank of Rs. 6.35 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. 0.49 crore, loan and advances to customers of Rs. 47.25 crore, other assets of Rs. 6.27 crore, increase/(decrease) in operating liabilities of Rs. 108.2 crore, due to banks and financial institutions of Rs. 7.81 crore, due to nepal rastra bank of Rs. 0 crore, deposit from customers of Rs. 114.74 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 1.27 crore, net cash flow from operating activities before tax paid of Rs. 47.88 crore and income taxes paid of Rs. 0.16 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 44.71 crore, receipts from sale of investment securities of Rs. 2.3 crore, purchase of property and equipment of Rs. 1.53 crore, receipt from sale of property and equipment of Rs. 0.14 crore, purchase of intangible assets of Rs. 0.07 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. 5.23 crore, interest received of Rs. 0.04 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 crore and other receipt/payment of Rs. 3.51 crore.

BFC cash flow for 2079/80

In the financial year 2079/80, Best Finance Company Ltd. reported net cash flow from operating activities (a) of Rs. 9.05 crore, net cash flow from investing activities (b) of Rs. 33.87 crore, net cash flow from financing activities (c) of Rs. 2.22 crore, net increase/(decrease) in cash and cash equivalents of Rs. 22.61 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 43.38 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. 20.78 crore.

Reported under net cash flow from operating activities (a): interest received of Rs. 51.78 crore, fees and other income received of Rs. 4.27 crore, dividend received of Rs. 0.48 crore, receipts from other operating activities of Rs. 0.05 crore, interest paid of Rs. 44.07 crore, commission and fees paid of Rs. 0.08 crore, cash payment to employees of Rs. 8 crore, other expense paid of Rs. 4.44 crore, operating cash flows before changes in operating assets and liabilities of Rs. 0.01 crore, (increase)/decrease in operating assets of Rs. 42.01 crore, due from nepal rastra bank of Rs. 3.85 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. 1.97 crore, loan and advances to customers of Rs. 34.66 crore, other assets of Rs. 1.52 crore, increase/(decrease) in operating liabilities of Rs. 51.25 crore, due to banks and financial institutions of Rs. 4.33 crore, due to nepal rastra bank of Rs. 6.59 crore, deposit from customers of Rs. 52.46 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 1.05 crore, net cash flow from operating activities before tax paid of Rs. 9.23 crore and income taxes paid of Rs. 0.18 crore. Reported under net cash flow from investing activities (b): purchase of investment securities of Rs. 27.65 crore, receipts from sale of investment securities of Rs. 4.76 crore, purchase of property and equipment of Rs. 8.7 crore, receipt from sale of property and equipment of Rs. 0 crore, purchase of intangible assets of Rs. 0.13 crore, receipt from sale of intangible assets of Rs. 0 crore, purchase of investment properties of Rs. 10.55 crore, receipt from sale of investment properties of Rs. 8.39 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. 3.78 crore, dividends paid of Rs. 0 crore, interest paid of Rs. 0 crore and other receipt/payment of Rs. 1.57 crore.

BFC quarterly for Q4 2082/83

In the quarter Q4 2082/83, Best Finance Company Ltd. reported net interest income of Rs. 1.48 crore, net fee and commission income of Rs. 0.85 crore, other operating income of Rs. 0.15 crore, total operating income of Rs. 2.48 crore, impairment charge/(reversal) of Rs. 5.77 crore, net operating income of Rs. 8.25 crore, operating expenses of Rs. 5.62 crore, operating profit of Rs. 2.62 crore, non-operating income/(expense) of Rs. 0.86 crore, profit before income tax of Rs. 3.48 crore, income tax expense of Rs. 2.38 crore and profit for the year of Rs. 1.1 crore.

Reported under net interest income: interest income of Rs. 10.05 crore and interest expense of Rs. 8.57 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.86 crore and fee and commission expense of Rs. 0.01 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 3.75 crore, other operating expenses of Rs. 0.3 crore and depreciation & amortisation of Rs. 1.58 crore. Reported under non-operating income/(expense): non-operating income of Rs. 2.48 crore and non-operating expense of Rs. 1.62 crore. Reported under income tax expense: current tax of Rs. 2.16 crore and deferred tax of Rs. 4.54 crore.

BFC quarterly for Q3 2082/83

In the quarter Q3 2082/83, Best Finance Company Ltd. reported net interest income of Rs. 3.24 crore, net fee and commission income of Rs. 0.61 crore, other operating income of Rs. 0.14 crore, total operating income of Rs. 3.99 crore, impairment charge/(reversal) of Rs. 7.65 crore, net operating income of Rs. 11.64 crore, operating expenses of Rs. 5.84 crore, operating profit of Rs. 5.8 crore, non-operating income/(expense) of Rs. 0.09 crore, profit before income tax of Rs. 5.9 crore, income tax expense of Rs. 1.77 crore and profit for the year of Rs. 4.13 crore.

Reported under net interest income: interest income of Rs. 11.14 crore and interest expense of Rs. 7.9 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.62 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 3.82 crore, other operating expenses of Rs. 1.64 crore and depreciation & amortisation of Rs. 0.39 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0.11 crore and non-operating expense of Rs. 0.01 crore. Reported under income tax expense: current tax of Rs. 1.77 crore and deferred tax of Rs. 0 crore.

BFC quarterly for Q2 2082/83

In the quarter Q2 2082/83, Best Finance Company Ltd. reported net interest income of Rs. 3.9 crore, net fee and commission income of Rs. 0.54 crore, other operating income of Rs. 0.44 crore, total operating income of Rs. 4.88 crore, impairment charge/(reversal) of Rs. 6.71 crore, net operating income of Rs. 11.59 crore, operating expenses of Rs. 4.27 crore, operating profit of Rs. 7.33 crore, non-operating income/(expense) of Rs. 0.64 crore, profit before income tax of Rs. 7.97 crore, income tax expense of Rs. 0.75 crore and profit for the year of Rs. 7.22 crore.

Reported under net interest income: interest income of Rs. 12.54 crore and interest expense of Rs. 8.64 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.55 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.45 crore, other operating expenses of Rs. 1.44 crore and depreciation & amortisation of Rs. 0.38 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0.74 crore and non-operating expense of Rs. 0.1 crore. Reported under income tax expense: current tax of Rs. 0.75 crore and deferred tax of Rs. 0 crore.

BFC quarterly for Q1 2082/83

In the quarter Q1 2082/83, Best Finance Company Ltd. reported net interest income of Rs. 3.22 crore, net fee and commission income of Rs. 0.53 crore, other operating income of Rs. 0.46 crore, total operating income of Rs. 4.21 crore, impairment charge/(reversal) of Rs. 5.22 crore, net operating income of Rs. 1 crore, operating expenses of Rs. 4.84 crore, operating profit of Rs. 5.85 crore, non-operating income/(expense) of Rs. 0.38 crore, profit before income tax of Rs. 5.47 crore, income tax expense of Rs. 0 crore and profit for the year of Rs. 5.47 crore.

Reported under net interest income: interest income of Rs. 12.78 crore and interest expense of Rs. 9.56 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.53 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.98 crore, other operating expenses of Rs. 1.51 crore and depreciation & amortisation of Rs. 0.36 crore. Reported under non-operating income/(expense): non-operating income of Rs. 0.38 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 crore.

BFC Profit & Loss

Values in Rs. Crore unless stated otherwise.

BFC Balance Sheet

Values in Rs. Crore unless stated otherwise.

BFC Cash Flow

Values in Rs. Crore unless stated otherwise.

BFC Quarterly Results

Values in Rs. Crore unless stated otherwise.

Best Finance share price history

Over the last 15 trading sessions BFC closed between Rs. 440.10 and Rs. 464.00, finishing at Rs. 440.10 on 2026-10-12 against Rs. 464.00 on 2026-09-18.

BFC share price by year

2026, between Rs. 418.00 and Rs. 562.00, 2025, between Rs. 411.50 and Rs. 745.80, 2024, between Rs. 309.10 and Rs. 951.60, 2023, between Rs. 284.00 and Rs. 406.00, 2022, between Rs. 292.50 and Rs. 577.00 and 2021, between Rs. 129.00 and Rs. 630.00.

Best Finance share price returns

At Rs. 440.10 on 2026-10-12, BFC is down 3.27% over 1 week, up 1.41% over 1 month, down 13.71% over 3 months, down 7.83% over 6 months, up 0.43% over 1 year and up 2.83% over 5 years. Each return compares that close with the last close on or before the same date in the earlier period.

BFC floorsheet for 2026-10-12

BFC traded 79 times on 2026-10-12, moving 10,832 shares for Rs. 0.48 crore of turnover. Trades went through between Rs. 440.10 and Rs. 447.90.

Largest buyers by volume: broker 95, Magnet Securities and Investment Company Private Limited on 1,300 shares across 4 trades, broker 47, Neev Securities Pvt.Ltd on 1,000 shares across 1 trades, broker 60, Nagarik Stock Dealer Company Ltd. on 1,000 shares across 3 trades, broker 42, Sani Securities Company Limited on 735 shares across 3 trades, broker 36, Secured Securities Limited on 654 shares across 1 trades, broker 32, Premier Securites Company Limited on 570 shares across 10 trades, broker 39, Sumeru Securities Pvt.Limited on 530 shares across 4 trades, broker 51, Oxford Securities Pvt.Ltd on 520 shares across 5 trades, broker 40, Creative Securities Pvt.Limited on 510 shares across 5 trades and broker 89, Global IME Securities Limited on 500 shares across 1 trades.

Largest sellers by volume: broker 63, Himalayan Brokerage Company Limited on 2,000 shares across 3 trades, broker 94, K.B.L. Securities Limited on 1,900 shares across 4 trades, broker 48, Trishakti Securities Public Limited on 1,510 shares across 10 trades, broker 42, Sani Securities Company Limited on 1,075 shares across 17 trades, broker 53, Investment Management Nepal Pvt. Ltd. on 1,000 shares across 7 trades, broker 49, Online Securities Limited on 755 shares across 4 trades, broker 50, Crystal Kanchenjunga Securities Pvt.Ltd on 580 shares across 3 trades, broker 59, Deevyaa Securities & Stock House Pvt. Ltd on 500 shares across 5 trades, broker 100, Sunrise Securities Limited on 300 shares across 1 trades and broker 74, Kalash Stock Market Pvt. Ltd. on 290 shares across 3 trades.

BFC general meetings

Annual and special general meetings Best Finance Company Ltd. has called. A dividend is declared by the board and approved at the AGM.

• 29th AGM for 2081/2082: on 2026-01-14, at Siddhartha Cottage, Tinkune, Koteshwor, Kathmandu (11:00 AM)
• 28th AGM for 2080/2081: on 2025-07-02, at Nepal Pragya Pratisthan, Kamaladi, Kathmandu (11:00 AM)
• 27th AGM for 2079/2080: on 2024-10-30, at Nepal Pragya Pratisthan, Kamaladi, Kathmandu (11:00 AM)

6 years of annual statements and 12 quarters of results for BFC, with charts and peer comparison, are free on NepView.

New to these statements? How to read a profit and loss statement, How to read a balance sheet, How to read a cash flow statement, How to read quarterly results.

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