Best Finance Company Ltd.

FinanceMid Cap

NPR 500.00

NPR -13-2.53%

09:14 AM NPT · Jun 29, 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

490.00

High

521.50

Low

490.00

Prev Close

513.00

Volume

22,822

Turnover

Rs 11,479,443.4

Txns

Valuation · Q3 FY25/26

EPS Ann.

8.80

EPS TTM

15.28

BVPS

112.72

P/E Ann.

56.82

P/E TTM

32.72

Graham #

149.39

Capital

Mkt Cap

4.45 Arab

Total

89.04 Lakh

Public

43.26 Lakh

Promoter

45.79 Lakh

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Sell

RSI

Buy

SuperTrend

Strong Buy

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

36.65

ADX

27.01

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

507.63

SMA 50

477.71

Bands & Channels

BB Width %

10.75%

Volume & Flow

OBV

3,562,209

Flow Analysis

[ Live 2026-06-29 ]

Total Buy

261,694

Shares Bought

Total Sell

261,694

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 55%

Distribution 45%

Accumulators

Quantity

95,280

Amount

48,920,663

Avg Rate

513.44

Rank

Brokers

#41#70#34

Distributors

Quantity

77,984

Amount

39,952,151

Avg Rate

512.31

Rank

Brokers

#88#36#83#69#58#48

Net Flow Impact:

+17,296units

(Rs. 8,968,513)

Net Flow by Timeframe

BFC — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 323,284 ]

Buy Side

Total: 179,181

Broker

QTY

AVG

NET

49,358

510.55

+41,681

18.9%

27,600

517.20

+26,600

10.6%

18,322

515.58

+15,513

7.0%

12,276

513.22

+5,903

4.7%

9,600

513.84

+9,280

3.7%

9,084

513.47

+6,011

3.5%

7,811

514.41

+4,746

3.0%

7,765

510.58

+6,014

3.0%

6,695

509.24

+6,265

2.6%

6,338

516.03

+2,914

2.4%

5,826

510.52

+979

2.2%

5,303

516.66

+288

2.0%

4,499

515.98

+1,754

1.7%

4,389

512.52

+3,925

1.7%

4,315

507.25

+1,900

1.6%

Sell Side

Total: 144,103

Broker

QTY

AVG

NET

25,927

512.55

-24,380

9.9%

16,364

511.54

-4,834

6.3%

14,341

512.86

-6,353

5.5%

11,347

516.29

-10,370

4.3%

10,589

507.23

-6,290

4.0%

9,503

512.98

-451

3.6%

9,050

515.57

-9,050

3.5%

8,324

515.62

-3,744

3.2%

6,730

507.15

-6,730

2.6%

6,648

516.78

-3,775

2.5%

5,693

513.97

-3,184

2.2%

5,500

507.48

-5,440

2.1%

5,389

517.05

-2,273

2.1%

4,425

517.00

-4,425

1.7%

4,273

511.35

-2,283

1.6%

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	616.7	-2.79	-0.45%	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	627	-3.02	-0.48%	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	465	-6.41	-1.36%	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	540	-5.01	-0.92%	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	615	-10	-1.6%	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	400.2	-0.8	-0.2%	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	775.5	-14.54	-1.84%	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	613.9	-1.6	-0.26%	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	576	-4	-0.69%	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	365	-0.99	-0.27%	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	438.3	-5.01	-1.13%	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	469	-12.92	-2.68%	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	366	-0.11	-0.03%	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	534	-5.99	-1.11%	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	528.69	-5.23	-0.93%	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	537	-4.51	-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	775.5	-0.11	-0.03%	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	365	-14.54	-2.68%	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%