Best Finance Company Ltd.

FinanceMid Cap

NPR 447.00

NPR +3+0.68%

09:14 AM NPT · Sep 24, 2026

Est. March 8, 2052 B.S. · Kathmandu, Nepal · CEO: Toya Raj Adhikari

Best Finance Company Limited is a growing financial institution in Nepal, founded by a group of enthusiastic entrepreneurs and dynamic Non-Resident Nepali (NRN) businessmen with the vision of supporting the financial needs of individuals and small to medium enterprises. The company was incorporated under the Company Act on 2052/03/08 and received its operating license from Nepal Rastra Bank shortly thereafter. It began formal operations on 2052/10/18, starting its journey from Chabahil, Kathmandu. Originally operating under the name General Finance Ltd., the company underwent a strategic rebranding following approval from the Office of the Company Registrar. As per the decision of its Annual General Meeting, the institution officially adopted the name Best Finance Company Limited on 2074/06/24, reflecting its renewed commitment to service excellence and financial inclusivity. Today, Best Finance Company Limited operates through 18 branches across Nepal, providing a wide range of financial services tailored to support SMEs, individuals, and emerging entrepreneurs. The institution emphasizes responsible banking, operational efficiency, and technological adaptation to meet modern financial needs.

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Trading

Open

445.00

High

450.00

Low

440.50

Prev Close

444.00

Volume

14,441

Turnover

Rs 6,473,319.3

Txns

Valuation · Q4 FY25/26

EPS Ann.

7.84

EPS TTM

7.84

BVPS

113.08

P/E Ann.

57.02

P/E TTM

57.02

Graham #

141.23

Capital

Mkt Cap

3.98 Arab

Total

89.04 Lakh

Public

43.26 Lakh

Promoter

45.79 Lakh

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Buy

RSI

Neutral

SuperTrend

Strong Sell

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

47.62

ADX

35.81

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

452.58

SMA 50

484.69

Bands & Channels

BB Width %

10.87%

Volume & Flow

OBV

3,761,147

Flow Analysis

[ Live 2026-09-24 ]

Total Buy

61,250

Shares Bought

Total Sell

61,250

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 48%

Distribution 52%

Accumulators

Quantity

18,768

Amount

8,555,816

Avg Rate

455.87

Rank

Brokers

#63#68#62#49#41

Distributors

Quantity

20,294

Amount

9,200,829

Avg Rate

453.38

Rank

Brokers

#14#57#101

Net Flow Impact:

-1,526units

(Rs. -645,013)

Net Flow by Timeframe

BFC — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 87,724 ]

Buy Side

Total: 41,980

Broker

QTY

AVG

NET

5,998

463.24

+5,998

9.8%

5,563

453.50

+1,964

9.1%

4,442

451.04

+4,392

7.3%

3,161

451.66

+2,311

5.2%

2,888

452.31

+430

4.7%

2,667

459.41

+2,367

4.3%

2,500

448.35

+2,380

4.1%

2,455

461.95

+774

4.0%

2,270

448.61

+2,183

3.7%

2,200

446.09

+1,800

3.6%

1,995

449.56

+1,995

3.3%

1,850

452.47

+1,840

3.0%

1,570

456.08

+1,570

2.6%

1,303

453.50

+303

2.1%

1,118

456.32

+949

1.8%

Sell Side

Total: 45,744

Broker

QTY

AVG

NET

7,885

451.20

-7,545

12.9%

7,799

449.71

-5,979

12.7%

101

4,610

463.30

-4,610

7.5%

4,361

460.35

-4,361

7.1%

3,957

455.47

-3,077

6.5%

3,615

449.47

-3,615

5.9%

2,914

456.65

-2,114

4.8%

2,200

457.10

-2,200

3.6%

2,000

448.88

-1,000

3.3%

1,750

449.39

-1,100

2.9%

1,458

455.82

-366

2.4%

1,000

448.76

-970

1.6%

780

447.26

-780

1.3%

735

448.38

-705

1.2%

680

449.77

-650

1.1%

Financial Fundamentals

Financial Metric	FY25/26 Q4	FY24/25 Q4	FY23/24 Q4	FY22/23 Q4	Growth %
Assets
Cash & Liquidity
Cash & Cash Equivalent	179,149	232,057	302,101	0	-22.80%
Money at Call & Short Notice	380,237	231,642	240,544	0	+64.15%
Due from NRB	380,237	231,642	240,544	0	+64.15%
Placement with B/FIs	0.00	0.00	0.00	0	-
Loans & Advances
Loans and Advances	4,183,452	4,102,615	4,062,772	0	+1.97%
Loans & Advances to B/FIs	0.00	0.00	19760.00	0	-
Loans & Advances to Customers	4,183,452	4,102,615	4,043,012	0	+1.97%
Investments
Investment Securities	2,115,258	1,824,498	1,557,895	0	+15.94%
Investment in Subsidiaries	0.00	0.00	0.00	0	-
Investment in Associates	0.00	0.00	0.00	0	-
Investment Property	243,150	260,520	259,670	0	-6.67%
Other Assets
Derivative Financial Instruments	0.00	0.00	0.00	0	-
Other Trading Assets	0.00	0.00	0.00	0	-
Current Tax Assets	49,258	54,221	52,466	0	-9.15%
Deferred Tax Assets	28,415	2,706	0	0	+950.02%
Goodwill and Intangible Assets	5,323	2,389	3,378	0	+122.82%
Property & Equipment	249,937	293,873	304,661	0	-14.95%
Other Assets	162,454	98,256	111,800	0	+65.34%
Total Assets	7,513,637	7,043,461	6,839,443	0	+6.68%
Liabilities
Borrowings & Funding
Borrowings	19,996	40,852	24,669	0	-51.05%
Borrowing	0.00	0.00	0.00	0	-
Debt Securities Issued	0.00	0.00	0.00	0	-
Subordinated Liabilities	0.00	0.00	0.00	0	-
Interbank & NRB
Due to B/FIs	19,996	40,852	24,669	0	-51.05%
Due to NRB	0.00	0.00	0.00	0	-
Deposits	6,306,890	5,713,369	5,435,166	0	+10.39%
Other Liabilities
Provisions	0.00	0.00	0.00	0	-
Current Tax Liabilities	0.00	890.36	204.69	0	-100.00%
Deferred Tax Liabilities	0.00	0.00	3858.46	0	-
Other Liabilities	179,857	174,919	202,013	0	+2.82%
Other Liabilities & Provisions	179,857	175,810	206,076	0	+2.30%
Total Liabilities	6,506,744	5,930,031	5,665,912	0	+9.73%
Equity
Paid Up Capital	890,424	890,424	854,817	0	0.00%
Share Premium	14,948	14,948	14,948	0	0.00%
Reserves & Surpluses
Reserves	557,110	510,118	559,545	0	+9.21%
Reserves & Surpluses	116,468	223,006	318,714	0	-47.77%
Retained Earnings	-455,589	-302,060	-255,779	0	-50.83%
Non-Controlling Interest	0.00	0.00	0.00	0	-
Total Equity	1,006,892	1,113,430	1,173,531	0	-9.57%
Total Liabilities & Equity	7,513,637	7,043,461	6,839,443	0	+6.68%

Sector Peers — Finance (14)

Peer Comparison

Finance SECTOR — NEPAL

2025/2026 Q4

NPR/Millions

Statement

Highlight

TICKER	Market				Key Ratios
	Price	Chg	Chg%	Mkt Cap (M)	Asset Turnover	Book Value Per Share	C/D Ratio%	Debt to Equity	EPS (Annualized)	EPS (TTM)	Graham's Number	Interest Rate Spread	Net Interest Margin	Net Profit Margin	NPL%	P/B	P/E (Annualized)	PEG	P/E (TTM)	P/S	ROA (Annualized)	ROA (TTM)%	ROE (Annualized)	ROE (TTM)%
CFCL	567.9	+0.91	+0.16%	0.01	0.07	122.15	59.89%	7.58	13.44	13.44	192.19	4.42	4.61	19.95	10.12%	4.98	45.31	1	43.15	9.04	1.35	1.35%	11.38	11.38%
GFCL	577	+2.01	+0.35%	0.01	0.07	211.01	69.3%	7.1	14.96	14.96	266.51	4.21	3.45	13.78	6.27%	2.8	39.45	0.01	38.54	5.44	0.91	0.91%	7.33	7.33%
GMFIL	421	-4.98	-1.17%	0	0.06	157.55	66.24%	5.29	4.56	4.56	127.14	4.34	4.02	7.53	5.2%	2.86	98.68	1.44	94.06	7.43	0.46	0.46%	2.93	2.93%
GUFL	496.4	+0.4	+0.08%	0	0.06	167.43	72.62%	6.68	25.28	25.28	308.6	4.57	5.07	31.55	13.32%	3.23	21.36	0.07	20.17	6.74	1.99	1.99%	16.31	16.31%
ICFC	595	+3.08	+0.52%	0.01	0.07	189.32	85.59%	10.69	22.33	22.33	308.41	4.09	3.35	14.65	1.55%	3.11	26.38	-	27.14	3.87	1.06	1.06%	11.93	11.93%
JFL	285	+5.89	+2.11%	0	0.07	-0.89	93.39%	-721.99	1.35	1.35	-	4.6	7.93	2.62	61.55%	-	283.7	2.06	214.81	7.44	0.19	0.19%	127.85	127.85%
MFIL	764.8	-4.23	-0.55%	0.01	0.08	193.63	82.99%	9.85	27.85	27.85	348.33	4.39	4.44	17.93	3.43%	3.99	27.72	1.38	27.29	4.97	1.37	1.37%	14.87	14.87%
MPFL	588	-2.01	-0.34%	0	0.06	121.76	64.49%	5.15	8.91	8.91	156.24	4.54	3.59	20.58	3.3%	4.88	66.67	0.5	67.12	13.73	1.27	1.27%	7.18	7.18%
NFS	495	+8.99	+1.85%	0	0.06	123.18	59.71%	4.91	-8.95	-8.95	-	4.55	3.42	-20.62	13.83%	4.51	-62.01	-	-56.31	12.8	-1.27	-1.27%	-6.95	-6.95%
PFL	351	-4.41	-1.24%	0.01	0.05	70.01	66.43%	8.07	13.37	13.37	145.12	4.16	2.92	46.28	20.84%	5.2	27.23	1.02	27.67	12.6	2.54	2.54%	26.59	26.59%
PROFL	391	+7.7	+2.01%	0	0.06	83.84	69.6%	11.52	5.92	5.92	105.68	4.55	3.5	9.25	3.01%	5.16	73.14	-	65.57	6.78	0.59	0.59%	7.25	7.25%
RLFL	424	+1.1	+0.26%	0	0.07	116.78	85.02%	8.56	4.51	4.51	108.86	4.15	3.11	6.44	6.55%	3.85	99.78	5.15	94.68	6.43	0.44	0.44%	3.97	3.97%
SFCL	370	0	0%	0	0.07	60.3	76.56%	6.62	0.12	8.35	106.44	4.58	3.56	0.38	8.09%	8.78	3,308.33	32.34	47.44	22.6	0.03	1.98%	0.2	14.65%
SIFC	480.3	-0.72	-0.15%	0	0.07	139.82	71.39%	6.47	4.62	4.62	120.56	3.68	3.69	6.54	3.74%	3.64	110.17	-	104.85	7.21	0.45	0.45%	3.27	3.27%

AVG	486.17	0.98	0.28%	0	0.066	125.42	73.09%	-44.54	9.88	10.46	191.17	4.34	4.05	12.63	11.49%	4.384	297.57	4.497	58.299	9.077	0.81	0.95%	16.72	17.75%
MED	487.65	0.65	0.12%	0	0.07	122.67	70.5%	6.89	7.42	8.63	150.68	4.4	3.58	11.52	6.41%	3.99	55.99	1.2	45.295	7.32	0.75	0.99%	7.29	9.36%
MAX	764.8	8.99	2.11%	0.01	0.08	211.01	93.39%	11.52	27.85	27.85	348.33	4.6	7.93	46.28	61.55%	8.78	3,308.33	32.34	214.81	22.6	2.54	2.54%	127.85	127.85%
MIN	285	-4.98	-1.24%	0	0.05	-0.89	59.71%	-721.99	-8.95	-8.95	105.68	3.68	2.92	-20.62	1.55%	2.8	-62.01	0.01	-56.31	3.87	-1.27	-1.27%	-6.95	-6.95%