Sana Kisan Bikas Laghubitta Financial Institution Limited has published its unaudited financial results for the fourth quarter of FY 2025/26, reporting lower profitability amid declining core income.

According to the financial statements, the institution's net profit declined by 25.36% year-on-year to Rs 653.1 million, compared to Rs 875 million in the corresponding period of the previous fiscal year.

The decline was primarily driven by a sharp fall in net interest income and total operating income. Although the institution benefited from an impairment charge reversal, weaker core business earnings weighed on overall profitability.

During the review period, net interest income fell 29.08% to Rs 1.27 billion, while operating income declined 29.64% to Rs 1.28 billion.

The institution's impairment charge improved significantly, falling from Rs 104.1 million to a reversal of Rs 32.6 million, providing partial support to earnings.

Meanwhile, the non-performing loan (NPL) ratio increased by 0.31 percentage points to 2.96%, indicating a slight deterioration in asset quality and increased pressure on loan recovery.

By the end of the review period, Sana Kisan had mobilized Rs 26.38 billion through deposits and borrowings and extended Rs 35.39 billion in loans, representing a 3.18% increase in lending compared to the previous year.

The institution's paid-up capital stood at Rs 4.93 billion, while its reserve fund reached Rs 4.33 billion and distributable profit amounted to Rs 1.65 billion.

Due to higher paid-up capital and lower earnings, Earnings Per Share (EPS) declined by Rs 7.03 to Rs 13.26. Net Worth Per Share stood at Rs 221.76, while distributable EPS decreased from Rs 42.88 to Rs 33.46.