Upakar Laghubitta Bittiya Sanstha Limited (ULBSL) Share Price & Fundamentals

Upakar (ULBSL) share price is Rs. 2,600.00, up 2.56% on 2026-09-22. Open Rs. 2,535.00. High Rs. 2,600.00. Low Rs. 2,460.00. Volume 1,447.

Upakar Laghubitta Bittiya Sanstha Limited is a NEPSE-listed company (ULBSL), Microfinance sector. Revenue: Rs. 26.91 Crore. Net profit: Rs. 7.13 Crore. Net worth: Rs. 26.97 Crore.

About Upakar Laghubitta Bittiya Sanstha Limited

Provincial-level 'D'-class microfinance financial institution licensed by Nepal Rastra Bank, head office at Kohalpur-11, Banke. Operates across the districts of Lumbini Province, providing microfinance services and savings mobilisation to rural communities without access to microfinance programmes.

Upakar Laghubitta Bittiya Sanstha Limited (ULBSL) has 10,61,482 shares outstanding.

ULBSL key metrics

Market Cap	Rs. 275.99 Crore
P/E Ratio	173.27
P/E Ratio (TTM)	38.69
EPS	Rs. 15.01
EPS (TTM)	Rs. 67.21
Book Value	Rs. 254.12
Dividend Yield	0.00%
Face Value	Rs. 100.00
52 Week High	Rs. 4,325.00
52 Week Low	Rs. 2,310.00

ULBSL strengths

What Upakar Laghubitta Bittiya Sanstha Limited's own accounts show in its favour, graded against the rest of its sector.

Makes 6.3% on its assets from the gap between what it charges borrowers and pays savers. (Margins & Income Quality)
Profit grew 347.9% on last year. (Growth)
Each share earned Rs 67.21 of profit over the year. (Shareholder Returns)
Income from lending grew 35.5% on last year, so the core business is expanding. (Growth)
89% of income comes from lending, which is steady and predictable. (Margins & Income Quality)
Total income grew 34% on last year. (Growth)
Each share is backed by Rs 254.12 of the bank's own net worth. (Shareholder Returns)
Turns 26.5% of its income into profit once every cost is paid. (Profitability)
Customer deposits grew 17.3% on last year, giving it more cheap money to lend. (Growth)
The bank grew 15.9% bigger over the year. (Shareholder Returns)

ULBSL 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 5.9%, below what owners would hope for. (Profitability)
Return on everything it owns is 0.6%, so its assets are not producing much. (Profitability)
Only 54.9% of funding comes from deposits, so it relies on costlier borrowing. (Liquidity & Funding)
Only 2.5% of income comes from fees, so it leans heavily on lending. (Margins & Income Quality)
Staff costs take 43% of income, a heavy load on earnings. (Efficiency)
Loans are 84% of what the bank owns, so most of its risk sits in lending. (Asset Quality)
36.2% of funding is borrowed, which costs more and can dry up in a crisis. (Liquidity & Funding)
10.2% of income is lost to loans going bad, which eats directly into profit. (Asset Quality)
Only 9.5% of what it owns belongs to shareholders, so there is less cushion for losses. (Capital Strength)
Operating margin is 38.3%, so running costs take too much of what core banking earns. (Profitability)
Owns 10.48x for every rupee shareholders put in. A high multiple magnifies losses as well as gains. (Capital Strength)
The loan book moved 11.9%, so lending is not expanding. (Growth)

ULBSL Q4 2082/83 results

In Q4 2082/83 Upakar Laghubitta Bittiya Sanstha Limited reported profit of Rs. 2.55 crore and total operating income of Rs. 6.91 crore. Profit in Q3 2082/83 was Rs. 2.97 crore. Profit fell 14.07% on the previous quarter. Total operating income fell 25.05% on the previous quarter. Profit in Q4 2081/82, the same quarter a year earlier, was Rs. 1.19 crore. Profit grew 115.17% on the same quarter last year. Total operating income grew 26.82% on the same quarter last year.

ULBSL annual results 2082/83

For the financial year 2082/83 Upakar Laghubitta Bittiya Sanstha Limited reported net profit of Rs. 7.13 crore, total operating income of Rs. 26.91 crore and net worth of Rs. 26.97 crore. Net profit in 2081/82 was Rs. 1.59 crore. Net profit grew 347.87% on the year. Total operating income grew 33.98% on the year.

ULBSL profit and loss for 2082/83

In the financial year 2082/83, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 23.95 crore, net fee and commission income of Rs. 0.68 crore, other operating income of Rs. 2.27 crore, total operating income of Rs. 26.91 crore, impairment charge/(reversal) of Rs. 2.74 crore, net operating income of Rs. 24.17 crore, operating expenses of Rs. 13.85 crore, operating profit of Rs. 10.32 crore, non-operating income/(expense) of Rs. 0.12 crore, profit before income tax of Rs. 10.19 crore, income tax expense of Rs. 3.06 crore and profit for the year of Rs. 7.13 crore.

Reported under net interest income: interest income of Rs. 40.33 crore and interest expense of Rs. 16.38 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.68 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 11.57 crore, other operating expenses of Rs. 2.06 crore and depreciation & amortisation of Rs. 0.23 crore. Reported under non-operating income/(expense): non-operating expense of Rs. 0.12 crore. Reported under income tax expense: current tax of Rs. 3.06 crore.

ULBSL profit and loss for 2081/82

In the financial year 2081/82, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 17.68 crore, net fee and commission income of Rs. 2.4 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0 crore, total operating income of Rs. 20.09 crore, impairment charge/(reversal) of Rs. 5.09 crore, net operating income of Rs. 15 crore, operating expenses of Rs. 12.71 crore, operating profit of Rs. 2.29 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 2.29 crore, income tax expense of Rs. 0.69 crore and profit for the year of Rs. 1.59 crore.

Reported under net interest income: interest income of Rs. 34.69 crore and interest expense of Rs. 17.01 crore. Reported under net fee and commission income: fee and commission income of Rs. 2.4 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 10.98 crore, other operating expenses of Rs. 1.09 crore and depreciation & amortisation of Rs. 0.64 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. 1.92 crore and deferred tax of Rs. 1.22 crore.

ULBSL profit and loss for 2080/81

In the financial year 2080/81, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 15.96 crore, net fee and commission income of Rs. 1.14 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0 crore, total operating income of Rs. 17.09 crore, impairment charge/(reversal) of Rs. 5.59 crore, net operating income of Rs. 11.51 crore, operating expenses of Rs. 13.56 crore, operating profit of Rs. 2.05 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 2.05 crore, income tax expense of Rs. 1.12 crore and profit for the year of Rs. 0.93 crore.

Reported under net interest income: interest income of Rs. 32.67 crore and interest expense of Rs. 16.71 crore. Reported under net fee and commission income: fee and commission income of Rs. 1.31 crore and fee and commission expense of Rs. 0.17 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 11.97 crore, other operating expenses of Rs. 0.89 crore and depreciation & amortisation of Rs. 0.69 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. 1.12 crore.

ULBSL balance sheet for 2081/82

In the financial year 2081/82, Upakar Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 282.58 crore, total liabilities of Rs. 255.61 crore and total equity of Rs. 26.97 crore.

Reported under total assets: cash and cash equivalents of Rs. 36.45 crore, due from nepal rastra bank of Rs. 1.43 crore, loans and advances to customers of Rs. 237.45 crore, property and equipment of Rs. 0.76 crore, deferred tax assets of Rs. 3.3 crore and other assets of Rs. 3.19 crore. Reported under total liabilities: deposits from customers of Rs. 140.27 crore, borrowings of Rs. 92.5 crore, current tax liabilities of Rs. 1.92 crore, provisions of Rs. 0.03 crore and other liabilities of Rs. 20.89 crore. Reported under total equity: share capital of Rs. 10.61 crore, share premium of Rs. 0 crore, retained earnings of Rs. 3.84 crore and reserves of Rs. 20.2 crore.

ULBSL balance sheet for 2080/81

In the financial year 2080/81, Upakar Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 243.75 crore, total liabilities of Rs. 218.21 crore and total equity of Rs. 25.53 crore.

Reported under total assets: cash and cash equivalents of Rs. 24.66 crore, due from nepal rastra bank of Rs. 1.03 crore, loans and advances to customers of Rs. 212.14 crore, property and equipment of Rs. 0.83 crore, deferred tax assets of Rs. 2.08 crore and other assets of Rs. 3.01 crore. Reported under total liabilities: deposits from customers of Rs. 119.58 crore, borrowings of Rs. 74.68 crore, current tax liabilities of Rs. 0 crore, provisions of Rs. 0.03 crore and other liabilities of Rs. 23.92 crore. Reported under total equity: share capital of Rs. 10.61 crore, share premium of Rs. 0 crore, retained earnings of Rs. 4.5 crore and reserves of Rs. 19.42 crore.

ULBSL balance sheet for 2079/80

In the financial year 2079/80, Upakar Laghubitta Bittiya Sanstha Limited reported total assets of Rs. 215.76 crore, total liabilities of Rs. 189.1 crore and total equity of Rs. 26.66 crore.

Reported under total assets: cash and cash equivalents of Rs. 12.77 crore, due from nepal rastra bank of Rs. 1.03 crore, loans and advances to customers of Rs. 196.62 crore, property and equipment of Rs. 0.97 crore, deferred tax assets of Rs. 0.95 crore and other assets of Rs. 3.41 crore. Reported under total liabilities: deposits from customers of Rs. 108.66 crore, borrowings of Rs. 58.32 crore, current tax liabilities of Rs. 0.87 crore, provisions of Rs. 0.02 crore and other liabilities of Rs. 21.23 crore. Reported under total equity: share capital of Rs. 10.61 crore, share premium of Rs. 0 crore, retained earnings of Rs. 1.3 crore and reserves of Rs. 14.74 crore.

ULBSL cash flow for 2081/82

In the financial year 2081/82, Upakar Laghubitta Bittiya Sanstha Limited reported net cash flow from operating activities (a) of Rs. 12.51 crore, net cash flow from investing activities (b) of Rs. 0.57 crore, net cash flow from financing activities (c) of Rs. 0.15 crore, net increase/(decrease) in cash and cash equivalents of Rs. 11.79 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 24.66 crore and cash and cash equivalents at ashadh end of Rs. 36.45 crore.

Reported under net cash flow from operating activities (a): interest received of Rs. 34.69 crore, fees and other income received of Rs. 2.4 crore, interest paid of Rs. 17.01 crore, commission and fees paid of Rs. 0 crore, cash payment to employees of Rs. 10.98 crore, other expense paid of Rs. 1.09 crore, operating cash flows before changes in operating assets and liabilities of Rs. 8.02 crore, due from nepal rastra bank of Rs. 0.4 crore, loan and advances to customers of Rs. 30.39 crore, other assets of Rs. 1.41 crore, deposit from customers of Rs. 20.7 crore, borrowings of Rs. 17.81 crore, other liabilities of Rs. 1.12 crore, net cash flow from operating activities before tax paid of Rs. 13.21 crore and income taxes paid of Rs. 0.69 crore. Reported under net cash flow from financing activities (c): other receipt/payment of Rs. 0.15 crore.

ULBSL cash flow for 2080/81

In the financial year 2080/81, Upakar Laghubitta Bittiya Sanstha Limited reported net cash flow from operating activities (a) of Rs. 12.64 crore, net cash flow from investing activities (b) of Rs. 0.55 crore, net cash flow from financing activities (c) of Rs. 0.2 crore, net increase/(decrease) in cash and cash equivalents of Rs. 11.89 crore, cash and cash equivalents at shrawan 01 (beginning of the year) of Rs. 12.77 crore and cash and cash equivalents at ashadh end of Rs. 24.66 crore.

Reported under net cash flow from operating activities (a): interest received of Rs. 32.67 crore, fees and other income received of Rs. 1.31 crore, interest paid of Rs. 16.71 crore, commission and fees paid of Rs. 0.17 crore, cash payment to employees of Rs. 11.97 crore, other expense paid of Rs. 0.89 crore, operating cash flows before changes in operating assets and liabilities of Rs. 4.23 crore, due from nepal rastra bank of Rs. 0 crore, loan and advances to customers of Rs. 21.11 crore, other assets of Rs. 0.72 crore, deposit from customers of Rs. 10.92 crore, borrowings of Rs. 16.36 crore, other liabilities of Rs. 1.83 crore, net cash flow from operating activities before tax paid of Rs. 11.51 crore and income taxes paid of Rs. 1.12 crore. Reported under net cash flow from financing activities (c): other receipt/payment of Rs. 0.2 crore.

ULBSL quarterly for Q4 2082/83

In the quarter Q4 2082/83, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 6.39 crore, net fee and commission income of Rs. 0.52 crore, other operating income of Rs. 0 crore, total operating income of Rs. 6.91 crore, impairment charge/(reversal) of Rs. 0.84 crore, net operating income of Rs. 7.74 crore, operating expenses of Rs. 4.1 crore, operating profit of Rs. 3.65 crore, non-operating income/(expense) of Rs. 0 crore, profit before income tax of Rs. 3.65 crore, income tax expense of Rs. 1.09 crore and profit for the year of Rs. 2.55 crore.

Reported under net interest income: interest income of Rs. 10.4 crore and interest expense of Rs. 4.01 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.52 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.83 crore, other operating expenses of Rs. 1.2 crore and depreciation & amortisation of Rs. 0.06 crore. Reported under non-operating income/(expense): non-operating expense of Rs. 0 crore. Reported under income tax expense: current tax of Rs. 1.09 crore.

ULBSL quarterly for Q3 2082/83

In the quarter Q3 2082/83, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 8.26 crore, net fee and commission income of Rs. 0.06 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0.91 crore, total operating income of Rs. 9.22 crore, impairment charge/(reversal) of Rs. 1.48 crore, net operating income of Rs. 7.73 crore, operating expenses of Rs. 3.4 crore, operating profit of Rs. 4.33 crore, non-operating income/(expense) of Rs. 0.09 crore, profit before income tax of Rs. 4.24 crore, income tax expense of Rs. 1.27 crore and profit for the year of Rs. 2.97 crore.

Reported under net interest income: interest income of Rs. 12.35 crore and interest expense of Rs. 4.09 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.06 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 3.09 crore, other operating expenses of Rs. 0.25 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. 0.09 crore. Reported under income tax expense: current tax of Rs. 1.27 crore and deferred tax of Rs. 0 crore.

ULBSL quarterly for Q2 2082/83

In the quarter Q2 2082/83, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 5.03 crore, net fee and commission income of Rs. 0.05 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0.64 crore, total operating income of Rs. 5.73 crore, impairment charge/(reversal) of Rs. 1.33 crore, net operating income of Rs. 4.4 crore, operating expenses of Rs. 3.17 crore, operating profit of Rs. 1.23 crore, non-operating income/(expense) of Rs. 0.03 crore, profit before income tax of Rs. 1.2 crore, income tax expense of Rs. 0.36 crore and profit for the year of Rs. 0.84 crore.

Reported under net interest income: interest income of Rs. 9.09 crore and interest expense of Rs. 4.06 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.05 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.83 crore, other operating expenses of Rs. 0.28 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. 0.03 crore. Reported under income tax expense: current tax of Rs. 0.36 crore and deferred tax of Rs. 0 crore.

ULBSL quarterly for Q1 2082/83

In the quarter Q1 2082/83, Upakar Laghubitta Bittiya Sanstha Limited reported net interest income of Rs. 4.28 crore, net fee and commission income of Rs. 0.06 crore, net trading income of Rs. 0 crore, other operating income of Rs. 0.73 crore, total operating income of Rs. 5.06 crore, impairment charge/(reversal) of Rs. 0.77 crore, net operating income of Rs. 4.29 crore, operating expenses of Rs. 3.18 crore, operating profit of Rs. 1.11 crore, non-operating income/(expense) of Rs. 0.01 crore, profit before income tax of Rs. 1.1 crore, income tax expense of Rs. 0.33 crore and profit for the year of Rs. 0.77 crore.

Reported under net interest income: interest income of Rs. 8.49 crore and interest expense of Rs. 4.21 crore. Reported under net fee and commission income: fee and commission income of Rs. 0.06 crore and fee and commission expense of Rs. 0 crore. Reported under operating expenses: operating expense - personnel expenses of Rs. 2.81 crore, other operating expenses of Rs. 0.32 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. 0.01 crore. Reported under income tax expense: current tax of Rs. 0.33 crore and deferred tax of Rs. 0 crore.

ULBSL Profit & Loss

Values in Rs. Crore unless stated otherwise.

Particulars	2082/83	2081/82	2080/81
Net Interest Income	24.0	17.7	16.0
Interest Income	40.3	34.7	32.7
Interest Expense	-16.4	-17.0	-16.7
Net Fee and Commission Income	0.68	2.4	1.1
Fee and Commission Income	0.68	2.4	1.3
Fee and Commission Expense	0.00	0.00	-0.17
Net Trading Income	Not reported	0.00	0.00
Other Operating Income	2.3	0.00	0.00
Total Operating Income	26.9	20.1	17.1
Impairment Charge/(Reversal)	-2.7	-5.1	-5.6
Net Operating Income	24.2	15.0	11.5
Operating Expenses	-13.9	-12.7	-13.6
Operating Expense - Personnel Expenses	-11.6	-11.0	-12.0
Other Operating Expenses	-2.1	-1.1	-0.89
Depreciation & Amortisation	-0.23	-0.64	-0.69
Operating Profit	10.3	2.3	-2.1
Non-Operating Income/(Expense)	-0.12	0.00	0.00
Non-Operating Income	Not reported	0.00	0.00
Non-Operating Expense	-0.12	0.00	0.00
Profit Before Income Tax	10.2	2.3	-2.1
Income Tax Expense	-3.1	-0.69	1.1
Current Tax	-3.1	-1.9	0.00
Deferred Tax	Not reported	1.2	1.1
Profit for the Year	7.1	1.6	-0.93

ULBSL Balance Sheet

Values in Rs. Crore unless stated otherwise.

Particulars	2081/82	2080/81	2079/80
Total Assets	283	244	216
Cash and Cash Equivalents	36.5	24.7	12.8
Due from Nepal Rastra Bank	1.4	1.0	1.0
Loans and Advances to Customers	237	212	197
Property and Equipment	0.76	0.83	0.97
Deferred Tax Assets	3.3	2.1	0.95
Other Assets	3.2	3.0	3.4
Total Liabilities	256	218	189
Deposits from Customers	140	120	109
Borrowings	92.5	74.7	58.3
Current Tax Liabilities	1.9	0.00	0.87
Provisions	0.03	0.03	0.02
Other Liabilities	20.9	23.9	21.2
Total Equity	27.0	25.5	26.7
Share Capital	10.6	10.6	10.6
Share Premium	0.00	0.00	0.00
Retained Earnings	-3.8	-4.5	1.3
Reserves	20.2	19.4	14.7

ULBSL Cash Flow

Values in Rs. Crore unless stated otherwise.

Particulars	2081/82	2080/81
Net Cash Flow from Operating Activities (A)	12.5	12.6
Interest Received	34.7	32.7
Fees and Other Income Received	2.4	1.3
Interest Paid	-17.0	-16.7
Commission and Fees Paid	0.00	-0.17
Cash Payment to Employees	-11.0	-12.0
Other Expense Paid	-1.1	-0.89
Operating Cash Flows Before Changes in Operating Assets and Liabilities	8.0	4.2
Due from Nepal Rastra Bank	-0.40	0.00
Loan and Advances to Customers	-30.4	-21.1
Other Assets	-1.4	-0.72
Deposit from Customers	20.7	10.9
Borrowings	17.8	16.4
Other Liabilities	-1.1	1.8
Net Cash Flow from Operating Activities Before Tax Paid	13.2	11.5
Income Taxes Paid	-0.69	1.1
Net Cash Flow from Investing Activities (B)	-0.57	-0.55
Net Cash Flow from Financing Activities (C)	-0.15	-0.20
Other Receipt/Payment	-0.15	-0.20
Net Increase/(Decrease) in Cash and Cash Equivalents	11.8	11.9
Cash and Cash Equivalents at Shrawan 01 (Beginning of the Year)	24.7	12.8
Cash and Cash Equivalents at Ashadh End	36.5	24.7

ULBSL 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
Net Interest Income	6.4	8.3	5.0	4.3	4.9	3.6	4.5	2.6	3.9
Interest Income	10.4	12.4	9.1	8.5	9.0	7.8	8.6	7.1	8.4
Interest Expense	-4.0	-4.1	-4.1	-4.2	-4.1	-4.1	-4.2	-4.5	-4.5
Net Fee and Commission Income	0.52	0.06	0.05	0.06	0.06	0.05	0.05	0.05	0.07
Fee and Commission Income	0.52	0.06	0.05	0.06	0.06	0.05	0.05	0.05	0.07
Fee and Commission Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Trading Income	Not reported	0.00	0.00	0.00	Not reported	Not reported	Not reported	Not reported	Not reported
Other Operating Income	0.00	0.91	0.64	0.73	0.54	0.60	0.58	0.48	0.59
Total Operating Income	6.9	9.2	5.7	5.1	5.4	4.3	5.1	3.1	4.5
Impairment Charge/(Reversal)	0.84	-1.5	-1.3	-0.77	Not reported	-0.35	Not reported	Not reported	0.45
Net Operating Income	7.7	7.7	4.4	4.3	Not reported	3.9	Not reported	Not reported	5.0
Operating Expenses	-4.1	-3.4	-3.2	-3.2	-3.5	-3.0	-3.0	-2.6	-3.3
Operating Expense - Personnel Expenses	-2.8	-3.1	-2.8	-2.8	-3.0	-2.6	-2.6	-2.2	-2.9
Other Operating Expenses	-1.2	-0.25	-0.28	-0.32	-0.54	-0.41	-0.44	-0.37	-0.42
Depreciation & Amortisation	-0.06	-0.06	-0.06	-0.05	Not reported	Not reported	Not reported	Not reported	0.00
Operating Profit	3.6	4.3	1.2	1.1	Not reported	Not reported	Not reported	Not reported	1.6
Non-Operating Income/(Expense)	0.00	-0.09	-0.03	-0.01	-0.02	Not reported	0.14	-0.08	-0.03
Non-Operating Income	Not reported	0.00	0.00	0.00	Not reported	Not reported	Not reported	Not reported	Not reported
Non-Operating Expense	0.00	-0.09	-0.03	-0.01	-0.02	Not reported	0.14	-0.08	-0.03
Profit Before Income Tax	3.6	4.2	1.2	1.1	1.9	0.88	2.2	0.44	1.6
Staff Bonus	Not reported	Not reported	Not reported	Not reported	-0.19	-0.09	-0.22	-0.04	Not reported
Income Tax Expense	-1.1	-1.3	-0.36	-0.33	-0.51	-0.24	-0.60	-0.12	-0.48
Current Tax	-1.1	-1.3	-0.36	-0.33	-0.51	-0.24	-0.60	-0.12	-0.48
Deferred Tax	Not reported	0.00	0.00	0.00	Not reported	Not reported	Not reported	Not reported	Not reported
Profit for the Year	2.6	3.0	0.84	0.77	1.2	0.55	1.4	0.28	1.1

Upakar share price history

Over the last 15 trading sessions ULBSL closed between Rs. 2,442.00 and Rs. 2,926.00, finishing at Rs. 2,600.00 on 2026-09-22 against Rs. 2,442.00 on 2026-08-26.

Date	Open	High	Low	Close	Volume
2026-09-22	2,535.00	2,600.00	2,460.00	2,600.00	1,447
2026-09-18	2,450.00	2,598.60	2,450.00	2,535.00	1,034
2026-09-17	2,450.00	2,574.90	2,450.00	2,538.00	714
2026-09-16	2,486.00	2,549.00	2,486.00	2,515.00	411
2026-09-15	2,660.00	2,660.00	2,525.00	2,560.00	1,081
2026-09-14	2,666.00	2,666.00	2,460.00	2,536.00	906
2026-09-11	2,400.00	2,763.30	2,381.10	2,763.30	3,761
2026-09-10	2,425.00	2,500.00	2,393.60	2,500.00	3,832
2026-09-09	2,980.00	2,980.00	2,452.00	2,498.00	2,088
2026-09-07	3,072.00	3,072.00	2,840.00	2,840.00	30
2026-09-03	2,926.00	2,926.00	2,926.00	2,926.00	10
2026-09-02	2,390.00	2,790.00	2,370.30	2,790.00	2,064
2026-09-01	2,861.00	2,861.00	2,390.60	2,494.00	1,780
2026-08-31	2,310.00	2,725.00	2,310.00	2,725.00	1,952
2026-08-26	2,381.00	2,517.00	2,381.00	2,442.00	1,828

ULBSL share price by year

2026, between Rs. 2,310.00 and Rs. 3,672.00, 2025, between Rs. 2,931.00 and Rs. 6,600.00, 2024, between Rs. 1,045.00 and Rs. 4,174.00, 2023, between Rs. 944.80 and Rs. 2,541.40 and 2022, between Rs. 748.69 and Rs. 2,391.96.

Year	Low (Rs.)	High (Rs.)	Sessions
2026	2,310.00	3,672.00	168
2025	2,931.00	6,600.00	224
2024	1,045.00	4,174.00	232
2023	944.80	2,541.40	227
2022	748.69	2,391.96	148

Upakar share price returns

At Rs. 2,600.00 on 2026-09-22, ULBSL is up 1.56% over 1 week, up 2.97% over 1 month, down 8.13% over 3 months, down 20.37% over 6 months and down 27.60% 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	+1.56%	2,560.00	2026-09-15
1 month	+2.97%	2,525.00	2026-08-21
3 months	-8.13%	2,830.00	2026-06-24
6 months	-20.37%	3,265.00	2026-03-26
1 year	-27.60%	3,591.19	2025-09-21

ULBSL floorsheet for 2026-09-22

ULBSL traded 40 times on 2026-09-22, moving 1,425 shares for Rs. 0.36 crore of turnover. Trades went through between Rs. 2,460.00 and Rs. 2,600.00.

Largest buyers by volume: broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 503 shares across 11 trades, broker 60, Nagarik Stock Dealer Company Ltd. on 470 shares across 14 trades, broker 62, Capital Max Securities Limited on 200 shares across 5 trades, broker 4, Stock Broker Opal Securities Investment Pvt. Limited on 125 shares across 2 trades, broker 34, Vision Securities Pvt.Limited on 60 shares across 3 trades, broker 39, Sumeru Securities Pvt.Limited on 36 shares across 1 trades, broker 45, Imperial Securities Co. Limited on 10 shares across 1 trades, broker 6, Agrawal Securities Pvt. Limited on 10 shares across 1 trades, broker 58, Naasa Securities Co. Ltd. on 10 shares across 1 trades and broker 76, Machhapuchchhre Securities Limited on 1 shares across 1 trades.

Largest sellers by volume: broker 49, Online Securities Limited on 250 shares across 4 trades, broker 58, Naasa Securities Co. Ltd. on 228 shares across 5 trades, broker 6, Agrawal Securities Pvt. Limited on 212 shares across 4 trades, broker 57, Arya Tara Investment And Securities Pvt. Ltd. on 180 shares across 2 trades, broker 34, Vision Securities Pvt.Limited on 100 shares across 2 trades, broker 74, Kalash Stock Market Pvt. Ltd. on 100 shares across 1 trades, broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 56 shares across 4 trades, broker 26, Asian Securities Pvt. Limited on 50 shares across 1 trades, broker 48, Trishakti Securities Public Limited on 36 shares across 1 trades and broker 1, Kumari Securities Pvt. Limited on 34 shares across 1 trades.

ULBSL dividend history: bonus shares and cash dividend

Upakar Laghubitta Bittiya Sanstha Limited most recently declared a 61.75% bonus share issue for 2078/2079, announced on 2023-02-07. Percentages are of paid up value. Declared, not necessarily paid: a dividend is subject to the annual general meeting approving it.

Financial year	Bonus share	Cash dividend	Announced
2078/2079	61.75%		2023-02-07

For 2078/2079 Upakar Laghubitta Bittiya Sanstha Limited declared a 61.75% bonus share issue, announced on 2023-02-07.

ULBSL general meetings

Annual and special general meetings Upakar Laghubitta Bittiya Sanstha Limited has called. A dividend is declared by the board and approved at the AGM.

7th AGM for 2081/2082: on 2026-05-24, at Hotel Center Plaza, Kohalpur, Banke (11:00 AM)
6th AGM for 2080/2081: on 2025-01-08, at Hotel Center Plaza, Kohalpur, Banke (11:00 AM)
5th AGM for 2079/2080: on 2024-01-13, at Hotel Treetop Heaven Kohalpur, Banke-11 (10:00 AM)

3 years of annual statements and 9 quarters of results for ULBSL, 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.

Other Microfinance companies on NEPSE

All microfinance companies on NEPSE