Best Finance Company Ltd.

FinanceMid Cap

NPR 494.00

NPR -8-1.59%

09:14 AM NPT · Aug 7, 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

502.00

High

504.00

Low

492.00

Prev Close

502.00

Volume

30,161

Turnover

Rs 15,001,870.5

Txns

Valuation · Q3 FY25/26

EPS Ann.

8.80

EPS TTM

15.28

BVPS

112.72

P/E Ann.

56.14

P/E TTM

32.33

Graham #

149.39

Capital

Mkt Cap

4.4 Arab

Total

89.04 Lakh

Public

43.26 Lakh

Promoter

45.79 Lakh

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Sell

RSI

Strong Buy

SuperTrend

Strong Buy

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

18.02

ADX

27.99

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

516.13

SMA 50

512.33

Bands & Channels

BB Width %

10.47%

Volume & Flow

OBV

3,898,383

Flow Analysis

[ Live 2026-08-07 ]

Total Buy

154,985

Shares Bought

Total Sell

154,985

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 58%

Distribution 42%

Accumulators

Quantity

46,100

Amount

23,339,795

Avg Rate

506.29

Rank

Brokers

#65#34#63#45

Distributors

Quantity

33,173

Amount

16,774,788

Avg Rate

505.68

Rank

Brokers

#41#36#83#99

Net Flow Impact:

+12,927units

(Rs. 6,565,007)

Net Flow by Timeframe

BFC — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 177,956 ]

Buy Side

Total: 92,535

Broker

QTY

AVG

NET

20,997

508.60

+19,747

13.6%

10,798

501.99

+4,248

7.0%

9,010

507.82

+4,275

5.8%

7,548

502.76

+1,196

4.9%

5,730

508.66

+620

3.7%

5,295

503.25

+4,356

3.4%

5,181

504.38

+1,431

3.3%

4,457

503.23

+3,498

2.9%

4,300

501.60

+2,760

2.8%

4,000

504.87

+3,600

2.6%

3,951

502.91

+709

2.5%

3,239

506.34

+3,139

2.1%

2,989

501.18

+1,485

1.9%

2,640

506.80

+2,640

1.7%

2,400

502.75

+1,440

1.6%

Sell Side

Total: 85,421

Broker

QTY

AVG

NET

14,668

504.79

-14,017

9.5%

8,770

504.83

-3,330

5.7%

8,655

505.30

-6,835

5.6%

7,273

499.46

-2,438

4.7%

6,881

505.12

-1,312

4.4%

6,560

500.49

-2,094

4.2%

5,000

508.00

-4,880

3.2%

4,850

506.61

-4,850

3.1%

4,755

503.11

-1,109

3.1%

3,740

502.19

-2,240

2.4%

100

3,700

504.13

-3,500

2.4%

3,237

502.95

-3,237

2.1%

2,703

502.31

-69

1.7%

2,329

509.40

-259

1.5%

2,300

501.30

-2,040

1.5%

Financial Fundamentals

Financial Metric	FY25/26 Q3	FY24/25 Q3	FY23/24 Q3	FY22/23 Q3	Growth %
Assets
Cash & Liquidity
Cash & Cash Equivalent	261,282	215,994	397,621	0	+20.97%
Money at Call & Short Notice	636,693	236,017	223,367	0	+169.77%
Due from NRB	636,693	236,017	223,367	0	+169.77%
Placement with B/FIs	0.00	0.00	0.00	0	-
Loans & Advances
Loans and Advances	4,018,084	4,054,513	3,726,029	0	-0.90%
Loans & Advances to B/FIs	0.00	0.00	19750.00	0	-
Loans & Advances to Customers	4,018,084	4,054,513	3,706,279	0	-0.90%
Investments
Investment Securities	1,924,164	1,436,177	1,258,648	0	+33.98%
Investment in Subsidiaries	0.00	0.00	0.00	0	-
Investment in Associates	0.00	0.00	0.00	0	-
Investment Property	200,302	294,750	281,908	0	-32.04%
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	49,234	41,593	56,757	0	+18.37%
Deferred Tax Assets	70,495	0	10,956	0	-
Goodwill and Intangible Assets	5,148	2,767	3,730	0	+86.02%
Property & Equipment	255,904	294,849	234,319	0	-13.21%
Other Assets	154,789	77,108	221,581	0	+100.74%
Total Assets	7,451,218	6,609,409	6,343,473	0	+12.74%
Liabilities
Borrowings & Funding
Borrowings	19,943	42,700	23,962	0	-53.29%
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	19,943	42,700	23,962	0	-53.29%
Due to NRB	0.00	0.00	0.00	0	-
Deposits	6,261,419	5,367,948	4,978,990	0	+16.64%
Other Liabilities
Provisions	0.00	0.00	0.00	0	-
Current Tax Liabilities	25,181	0	3,440	0	-
Deferred Tax Liabilities	0.00	7712.46	0.00	0	-100.00%
Other Liabilities	140,967	203,670	200,470	0	-30.79%
Other Liabilities & Provisions	166,148	211,382	203,910	0	-21.40%
Total Liabilities	6,447,510	5,622,030	5,206,862	0	+14.68%
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	587,604	516,050	575,619	0	+13.87%
Reserves & Surpluses	113,284	96,955	281,795	0	+16.84%
Retained Earnings	-489,267	-434,043	-308,772	0	-12.72%
Non-Controlling Interest	0.00	0.00	0.00	0	-
Total Equity	1,003,708	987,379	1,136,611	0	+1.65%
Total Liabilities & Equity	7,451,218	6,609,409	6,343,473	0	+12.74%

Sector Peers — Finance (14)

Peer Comparison

Finance SECTOR — NEPAL

2025/2026 Q3

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	660	-14.98	-2.22%	0.01	0.07	114.62	58.1%	8.15	5.19	11.5	172.21	4.41	4.83	7.67	14.17%	6.14	101.75	1.04	54.78	13.89	0.52	1.18%	4.71	10.43%
GFCL	605	+1.99	+0.33%	0.01	0.07	207.18	68.56%	8.12	14.28	9.64	211.98	4.06	4.93	11.79	9.86%	4.14	45.04	0.08	69.4	9.45	0.81	0.54%	7	4.72%
GMFIL	456.3	+1	+0.22%	0	0.07	168.38	66.08%	4.95	6	4.05	123.87	4.59	4.49	9.33	6.37%	3.77	79.33	2.05	122.35	13.16	0.6	0.41%	3.69	2.5%
GUFL	569.9	-5.99	-1.04%	0	0.06	157.88	72.52%	6.85	19.89	7.4	162.13	4.53	5.08	25.09	4.28%	4.52	26.9	0.09	78.51	12	1.6	0.59%	12.97	4.83%
ICFC	603	-2	-0.33%	0.01	0.07	176.61	83.34%	11.29	11.62	21.38	291.48	4.48	3.32	7.75	2.68%	4.9	55.85	-	30.36	7.7	0.57	1.05%	6.68	12.29%
JFL	384.5	-6.49	-1.66%	0	0.05	-6.46	96.39%	-104.13	-5.62	-15.65	-	4.6	3.88	-13.66	59.12%	-	-75.62	-	-27.39	18.39	-0.73	-2.06%	-34.19	-95.25%
MFIL	775	-9.97	-1.27%	0.01	0.08	182.2	84.99%	10.13	21.6	26.8	331.46	4.59	4.41	13.8	3.99%	6.14	38.84	1.33	30.03	9.54	1.12	1.39%	12.25	15.21%
MPFL	613	+2.02	+0.33%	0	0.06	119.31	59.04%	5.09	1.16	1.15	55.56	4.58	3.28	2.83	7.44%	7.5	578.45	-	558.26	29.1	0.17	0.17%	0.97	0.97%
NFS	567.4	-0.62	-0.11%	0.01	0.06	122.4	59.08%	4.94	-13.52	-7.55	-	4.57	3.21	-31.78	14.32%	6.72	-45.64	-	-82.12	25.8	-1.96	-1.09%	-10.75	-6%
PFL	364	0	0%	0	0.07	63.41	66.29%	10.86	9	10.62	123.09	3.86	4.96	16.94	34.34%	8.26	43.67	29.48	36.72	13.16	1.21	1.43%	16.04	18.94%
PROFL	420	-3.09	-0.73%	0	0.07	75.05	68.04%	12.58	-3.89	-0.38	-	4.46	3.61	-6.13	5.58%	8.08	-116.97	-	-1,226.32	12.75	-0.4	-0.03%	-5.15	-0.5%
RLFL	452.6	-4.39	-0.96%	0.01	0.08	115.8	81.84%	7.86	4.51	22.77	243.57	4.28	3.73	6.34	10.34%	5.24	101	0.9	21.72	11.4	0.48	2.42%	4.31	21.8%
SFCL	370	-4.99	-1.33%	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	505.5	-4.49	-0.88%	0.01	0.07	139.08	72.92%	6.5	3.38	4.62	120.24	3.78	3.49	4.76	4.02%	5.33	164.5	-	123.94	13.94	0.32	0.45%	2.41	3.3%

AVG	524.73	-3.71	-0.69%	0.01	0.068	121.13	72.41%	-0.01	5.27	7.48	176.55	4.38	4.06	3.94	13.19%	6.117	307.53	8.414	-11.594	15.206	0.31	0.6%	1.51	0.56%
MED	536.45	-3.74	-0.8%	0	0.07	120.86	70.54%	7.36	4.85	7.88	162.13	4.51	3.8	7.01	7.77%	6.14	50.45	1.185	42.08	13.16	0.5	0.57%	4	4.78%
MAX	775	2.02	0.33%	0.01	0.08	207.18	96.39%	12.58	21.6	26.8	331.46	4.6	5.08	25.09	59.12%	8.78	3,308.33	32.34	558.26	29.1	1.6	2.42%	16.04	21.8%
MIN	364	-14.98	-2.22%	0	0.05	-6.46	58.1%	-104.13	-13.52	-15.65	55.56	3.78	3.21	-31.78	2.68%	3.77	-116.97	0.08	-1,226.32	7.7	-1.96	-2.06%	-34.19	-95.25%