Best Finance Company Ltd.

FinanceLow Cap

NPR 455.00

NPR -3.3-0.72%

09:07 AM NPT · May 14, 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

464.00

High

464.00

Low

451.00

Prev Close

458.30

Volume

3,475

Turnover

Rs 1,578,253.6

Txns

Valuation · Q2 FY25/26

EPS Ann.

3.93

EPS TTM

4.14

BVPS

107.30

P/E Ann.

115.78

P/E TTM

109.90

Graham #

97.41

Capital

Mkt Cap

4.05 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

Weak

Momentum

RSI (14)

46.69

ADX

17.32

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

456.96

SMA 50

472.36

Bands & Channels

BB Width %

Volume & Flow

OBV

3,195,575

Flow Analysis

[ Live 2026-05-14 ]

Total Buy

30,800

Shares Bought

Total Sell

30,800

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 58%

Distribution 42%

Accumulators

Quantity

7,498

Amount

3,436,421

Avg Rate

458.31

Rank

#11

Brokers

#45#49#62

Distributors

Quantity

5,346

Amount

2,436,694

Avg Rate

455.80

Rank

#14

Brokers

#16#14#21

Net Flow Impact:

+2,152units

(Rs. 999,727)

Net Flow by Timeframe

BFC — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 39,091 ]

Buy Side

Total: 21,755

Broker

QTY

AVG

NET

3,028

459.73

+2,565

9.8%

2,717

461.86

+779

8.8%

2,500

456.34

+1,450

8.1%

1,970

458.63

+1,470

6.4%

1,500

455.59

+750

4.9%

1,400

465.00

+1,400

4.5%

1,310

454.57

+165

4.3%

1,218

463.11

+185

4.0%

1,135

461.80

+635

3.7%

930

464.21

+830

3.0%

903

454.26

+573

2.9%

874

457.52

+382

2.8%

800

454.20

+800

2.6%

770

458.29

+17

2.5%

700

454.71

+700

2.3%

Sell Side

Total: 17,336

Broker

QTY

AVG

NET

2,386

459.40

-2,386

7.8%

1,600

458.70

-930

5.2%

1,500

452.88

-1,500

4.9%

1,460

452.91

-1,380

4.7%

1,210

450.51

-1,210

3.9%

1,094

465.19

-1,094

3.5%

1,031

453.56

-81

3.4%

1,030

457.26

-186

3.3%

1,010

467.16

-490

3.3%

1,000

457.00

-700

3.3%

1,000

455.12

-1,000

3.3%

915

462.43

-45

3.0%

870

460.55

-459

2.8%

650

468.00

-650

2.1%

580

462.32

-260

1.9%

Financial Fundamentals

Financial Metric	FY25/26 Q2	FY24/25 Q2	FY23/24 Q2	FY22/23 Q2	Growth %
Assets
Cash & Liquidity
Cash & Cash Equivalent	496,428,757	383,156,125	480,829,292	538,017,132	+29.56%
Money at Call & Short Notice	887,831,467	245,497,209	228,691,955	186,744,766	+261.65%
Due from NRB	887,831,467	245,497,209	228,691,955	186,744,766	+261.65%
Placement with B/FIs	0.00	0.00	0.00	0.00	-
Loans & Advances
Loans and Advances	3,827,758,167	4,337,334,828	3,616,272,879	3,452,953,626	-11.75%
Loans & Advances to B/FIs	0.00	19780000.00	0.00	4935000.00	-100.00%
Loans & Advances to Customers	3,827,758,167	4,317,554,828	3,616,272,879	3,448,018,626	-11.34%
Investments
Investment Securities	1,480,058,971	1,288,559,920	1,129,746,235	852,906,627	+14.86%
Investment in Subsidiaries	0.00	0.00	0.00	0.00	-
Investment in Associates	0.00	0.00	0.00	0.00	-
Investment Property	190,659,692	307,837,369	301,368,236	189,508,840	-38.06%
Other Assets
Derivative Financial Instruments	0.00	0.00	0.00	0.00	-
Other Trading Assets	0.00	0.00	0.00	0.00	-
Current Tax Assets	49,220,318	41,359,007	56,586,012	45,825,317	+19.01%
Deferred Tax Assets	73,515,222	0	1,727,670	1,869,877	-
Goodwill and Intangible Assets	5,411,075	3,143,975	4,082,143	3,686,780	+72.11%
Property & Equipment	257,770,369	297,066,181	237,936,151	202,676,368	-13.23%
Other Assets	35,172,209	62,824,436	160,252,971	74,114,161	-44.02%
Total Assets	7,303,826,247	6,966,779,050	6,217,493,544	5,548,303,494	+4.84%
Liabilities
Borrowings & Funding
Borrowings	19,514,152	11,068,158	40,068,409	157,626,429	+76.31%
Borrowing	0.00	0.00	0.00	0.00	-
Debt Securities Issued	0.00	0.00	0.00	0.00	-
Subordinated Liabilities	0.00	0.00	0.00	0.00	-
Interbank & NRB
Due to B/FIs	19,514,152	11,068,158	40,068,409	157,626,429	+76.31%
Due to NRB	0.00	0.00	0.00	0.00	-
Deposits	6,167,945,029	5,572,295,056	4,789,295,602	4,094,891,820	+10.69%
Other Liabilities
Provisions	0.00	0.00	0.00	0.00	-
Current Tax Liabilities	7,493,839	0	4,648,959	14,710,336	-
Deferred Tax Liabilities	0.00	5068457.00	0.00	0.00	-100.00%
Other Liabilities	153,481,178	205,820,060	222,421,474	153,259,485	-25.43%
Other Liabilities & Provisions	160,975,017	210,888,517	227,070,433	167,969,821	-23.67%
Total Liabilities	6,348,434,198	5,794,251,731	5,056,434,444	4,420,488,070	+9.56%
Equity
Paid Up Capital	890,424,236	890,424,236	854,816,779	828,913,789	0.00%
Share Premium	14,947,992	14,947,992	14,947,992	3,025,356	0.00%
Reserves & Surpluses
Reserves	573,331,032	531,553,857	598,132,224	513,503,037	+7.86%
Reserves & Surpluses	64,967,813	282,103,081	306,242,319	298,901,635	-76.97%
Retained Earnings	-523,311,211	-264,398,768	-306,837,897	-217,626,758	-97.92%
Non-Controlling Interest	0.00	0.00	0.00	0.00	-
Total Equity	955,392,049	1,172,527,319	1,161,059,098	1,127,815,424	-18.52%
Total Liabilities & Equity	7,303,826,247	6,966,779,050	6,217,493,542	5,548,303,494	+4.84%

Sector Peers — Finance (14)

Peer Comparison

Finance SECTOR — NEPAL

2025/2026 Q2

NPR/Millions

Statement

Highlight

TICKER	Market				Key Ratios
	Price	Chg	Chg%	Mkt Cap (M)	Asset Turnover	BVPS	C/D Ratio%	EPS (Annu.)	EPS (TTM)	Graham's No.	Int. Rate Spread%	NIM%	NPL%	NPM%	P/B	P/E (Annu.)	PEG	P/E (Latest)	P/E (TTM)	P/S	ROA (Annu.)%	ROA (TTM)%	ROE (Annu.)%	ROE (TTM)%
CFCL	492	-5.98	-1.2%	-	0.07	113.65	60.96%	8.26	13.16	183.44	4.4%	4.46%	14.18%	12.31%	8.69	59.81	0.06	64.77	40.65	29.46	0.82%	1.33%	6.68%	10.64%
GFCL	615	-1.97	-0.32%	-	0.09	256.65	72.24%	23.61	11.24	254.77	4.44%	7.04%	6.7%	16.44%	4.89	26.6	0.03	27.11	56.94	17.49	1.4%	0.67%	10.36%	4.93%
GMFIL	455	-1.41	-0.31%	-	0.06	164.67	66.57%	3.33	6.59	156.26	4.57%	4.1%	6.94%	5.16%	5.54	136.94	0.78	137.24	69.35	28.28	0.32%	0.66%	2.12%	4.2%
GUFL	519.5	-3.5	-0.67%	-	0.06	148.65	73.25%	14.21	-7.27	-	4.57%	3.56%	17.46%	19.61%	6.82	35.68	0.02	38.56	-75.38	28	1.1%	-0.56%	9.3%	-4.76%
ICFC	621.9	+1.67	+0.27%	-	0.08	170.19	80.06%	5.41	22.63	294.37	4.48%	3.46%	3.51%	3.5%	7.55	118.82	0	118.34	28.29	16.67	0.26%	1.13%	3.2%	13.45%
JFL	407	0	0%	-	0.05	-1.98	94.01%	1.07	-39.75	-	4.6%	2.72%	53.8%	2.59%	-	392.52	0	397.01	-10.69	163.27	0.12%	-4.91%	3.24%	-120.61%
MFIL	793	-10.04	-1.25%	-	0.08	175.29	84.84%	20.03	24.61	311.55	4.59%	4.44%	3.64%	12.57%	8.75	38.29	2.38	37.29	30.35	19.26	1.04%	1.3%	11.72%	14.41%
MPFL	605	-4.02	-0.66%	-	0.07	118.58	59.98%	2.57	1.82	69.68	4.58%	3.48%	8.3%	6.18%	10.49	242.06	0	237.35	335.16	59.9	0.4%	0.28%	2.18%	1.55%
NFS	564	-1.98	-0.35%	-	0.06	121.25	65.15%	-22.52	-11.1	-	4.58%	2.48%	16.73%	-54.62%	10.32	-27.78	0	-27.75	-56.31	60.7	-3.42%	-1.68%	-18%	-8.87%
PFL	367	-1.81	-0.49%	-	0.06	78.22	70.21%	43.2	91.05	400.3	3.69%	3.1%	25.1%	83.52%	9.08	8.22	0.06	8.61	4.09	27.47	4.7%	9.92%	65.36%	137.76%
PROFL	435	-5.02	-1.14%	-	0.07	73.93	70.33%	-6.9	-0.31	-	4.09%	3.5%	7.39%	-10.84%	12.25	-65.65	0	-65.65	-1,461.29	28.49	-0.7%	-0.03%	-9.24%	-0.42%
RLFL	430	-3.99	-0.92%	-	0.07	112.03	79.11%	0.31	14.64	192.1	4.59%	3.32%	9.09%	0.46%	7.59	1,370.97	14.21	1,441.94	30.53	25.77	0.02%	1.6%	0.28%	13.99%
SFCL	363.2	-7.79	-2.1%	-	0.07	59.96	72.92%	0.29	11.71	125.69	4.57%	3.48%	8.17%	0.94%	12.34	1,275.86	12.89	1,313.79	32.54	48.72	0.06%	2.83%	0.5%	21.26%
SIFC	525	-7.99	-1.5%	-	0.07	136.25	75.26%	2.43	6.79	144.28	3.84%	3.6%	3.83%	3.31%	7.27	203.7	0	237.45	84.98	27.01	0.24%	0.67%	1.78%	4.98%

AVG	513.76	-3.85	-0.76%	-	0.069	123.38	73.21%	6.81	10.41	213.24	4.4%	3.77%	13.2%	7.22%	8.583	272.574	2.174	283.29	-63.628	41.464	0.45%	0.94%	6.39%	6.61%
MED	505.75	-3.75	-0.67%	-	0.07	119.91	72.58%	2.95	9.02	187.77	4.57%	3.49%	8.24%	4.33%	8.69	89.315	0.025	91.555	30.44	28.14	0.29%	0.67%	2.69%	4.96%
MAX	793	1.67	0.27%	-	0.09	256.65	94.01%	43.2	91.05	400.3	4.6%	7.04%	53.8%	83.52%	12.34	1,370.97	14.21	1,441.94	335.16	163.27	4.7%	9.92%	65.36%	137.76%
MIN	363.2	-10.04	-2.1%	-	0.05	-1.98	59.98%	-22.52	-39.75	69.68	3.69%	2.48%	3.51%	-54.62%	4.89	-65.65	0	-65.65	-1,461.29	16.67	-3.42%	-4.91%	-18%	-120.61%