Best Finance Company Ltd.

FinanceLow Cap

NPR 455.00

NPR +0.1+0.02%

09:14 AM NPT · Nov 6, 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

463.90

High

463.90

Low

451.00

Prev Close

454.90

Volume

2,459

Turnover

Rs 1,110,580.8

Txns

Valuation · Q4 FY25/26

EPS Ann.

7.84

EPS TTM

7.84

BVPS

113.08

P/E Ann.

58.04

P/E TTM

58.04

Graham #

141.23

Capital

Mkt Cap

3.95 Arab

Total

86.88 Lakh

Public

42.21 Lakh

Promoter

44.67 Lakh

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Buy

RSI

Sell

SuperTrend

Strong Sell

Trend Analysis

Direction

Downtrend

Strength

Very Strong

Momentum

RSI (14)

51.06

ADX

53.5

Overall Score

Above Line

Technical Score

Moving Averages

SMA 20

450.46

SMA 50

454.06

Bands & Channels

BB Width %

6.97%

Volume & Flow

OBV

3,913,293

Flow Analysis

[ Live 2026-11-06 ]

Total Buy

104,964

Shares Bought

Total Sell

104,964

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 59%

Distribution 41%

Accumulators

Quantity

47,328

Amount

21,871,683

Avg Rate

462.13

Rank

Brokers

#70#6#98

Distributors

Quantity

33,103

Amount

15,406,412

Avg Rate

465.41

Rank

Brokers

#36#35#14#48#68

Net Flow Impact:

+14,225units

(Rs. 6,465,271)

Net Flow by Timeframe

BFC — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 143,169 ]

Buy Side

Total: 76,125

Broker

QTY

AVG

NET

31,227

461.88

+22,175

29.8%

10,101

463.83

+9,701

9.6%

8,335

472.45

+4,185

7.9%

6,000

460.58

+6,000

5.7%

4,512

464.48

+1,251

4.3%

3,230

465.18

+2,660

3.1%

3,066

471.44

+1,259

2.9%

2,100

460.06

+298

2.0%

1,430

460.91

+698

1.4%

1,274

460.53

+1,214

1.2%

1,170

465.84

+1,073

1.1%

1,028

456.83

+508

1.0%

101

1,000

463.05

+1,000

0.9%

910

470.95

+95

0.9%

742

467.86

+742

0.7%

Sell Side

Total: 67,044

Broker

QTY

AVG

NET

9,970

468.51

-9,950

9.5%

8,964

461.71

-1,407

8.5%

7,762

465.95

-1,353

7.4%

6,797

469.68

-3,862

6.5%

6,465

462.05

-5,058

6.2%

6,361

460.33

-5,561

6.1%

3,510

463.70

-3,510

3.3%

2,728

468.02

-2,178

2.6%

2,630

461.69

-2,430

2.5%

2,533

467.28

-2,103

2.4%

2,369

462.54

-406

2.3%

2,000

460.93

-1,960

1.9%

1,860

457.45

-1,660

1.8%

1,735

460.43

-1,535

1.6%

1,360

466.56

-908

1.3%

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	598	-7.02	-1.16%	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	560.1	+2.29	+0.41%	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	418	-0.8	-0.19%	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	498	-3.01	-0.6%	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	610	+4	+0.66%	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	274.2	-3.81	-1.37%	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	680	+2.98	+0.44%	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	570	+0.4	+0.07%	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	479	+1	+0.21%	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	324.5	-0.49	-0.15%	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	375	+2.2	+0.59%	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	412	+0.08	+0.02%	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	467	+2	+0.43%	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	473.99	-0.01	-0.05%	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	473	0.24	0.05%	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	680	4	0.66%	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	274.2	-7.02	-1.37%	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%