Kathmandu. The annual general meeting of Himalayan Bank decided not to go for the merger and the merger process was delayed. After the merger, both banks are looking for new partners. Nepal Investment Bank is in the process of merger with Mega Bank, while Himalayan Bank is in the process of acquiring Civil Bank.

Both commercial banks have released their financial statements for the fourth quarter of the financial year (2078/79). The two companies have been compared on the basis of 13 important indicators such as share capital, accumulated profit, reserve fund, deposits, loans, net interest income, operating profit, net profit, distributable profit, dividend capacity, earnings per share, book value and bad debt.

Based on paid up capital: The paid-up capital of Himalayan Bank is 12.96 billion, while the paid-up capital of Nepal Investment Bank is 18.30 billion. On the basis of paid-up capital, Nepal Investment Bank is ahead.

On the basis of retained earnings: The accumulated profit of Himalayan Bank is high. The accumulated profit of Nepal Investment Bank is 1.28 billion while that of Himalayan Bank is 2.67 billion.

Based on reserve fund: Nepal Investment Bank is ahead in reserve fund. 14.67 billion rupees are accumulated in the reserve fund of Nepal Investment Bank, while 6.46 billion rupees are accumulated in the reserve fund of Himalayan Bank.

On the basis of deposits and loans: Himalayan Bank has collected 1 trillion 68 billion deposits and disbursed 1 trillion 47 billion loans. Similarly, Nepal Investment Bank has collected 1 trillion 84 billion deposits and disbursed 1 trillion 57 billion loans.

Based on net interest income: While Nepal Investment Bank earned 5.94 billion net interest income during one year, Himalayan Bank earned 5.12 billion net interest income. After deducting interest expense from interest income, net interest income comes.

Based on operating profit: While Himalayan Bank made an operating profit of 3.54 billion till the fourth quarter of last year, Nepal Investment Bank made an operating profit of 6.72 billion.

On the basis of net profit: Himalayan Bank has made a net profit of 2.48 billion rupees till the fourth quarter of last year, while Nepal Investment Bank has made a net profit of 4.8 billion rupees.

On the basis of earnings per share: On the basis of earnings per share, Nepal Investment Bank is ahead. The income per share of Nepal Investment Bank is 22 rupees 32 paisa while the income per share of Himalayan Bank is 19 rupees 14 paisa.

Based on distributable profits: While Himalayan Bank's distributable profit is 2.66 billion, Nepal Investment Bank's is 2.3 billion. Dividing the company's distributable profit by the number of outstanding shares, Himalayan Bank's dividend capacity is 20.52 percent, while Nepal Investment Bank's is 11.13 percent.

Based on non-performing loans: Nepal Investment Bank's non-performing loan is 1.47 percent while that of Himalayan Bank is 0.77 percent.

Book Value: The book value of Himalayan Bank is 170 rupees 50 paisa while the book value of Nepal Investment Bank is 187 rupees 21 paisa.