11 of 12 Non-Life Insurers See EPS Decline, Average Falls by Over NPR 10

Kathmandu — Earnings per share (EPS) has emerged as one of the key indicators investors use to assess a company’s financial health and earnings quality. EPS shows how much profit a company generates for each share by dividing its after-tax profit by the total number of shares. Since an increase in the number of shares can reduce EPS, investors often consider it a more useful measure than total profit alone.

Financial statements for fiscal year 2025/26 (2082/83) show a broad decline in the EPS of listed non-life insurance companies. According to the unaudited financial statements, 11 of the 12 non-life insurance companies listed on the Nepal Stock Exchange (NEPSE) reported lower EPS compared with the same period of fiscal year 2024/25 (2081/82). Only one company recorded an increase.

The average EPS of the 12 companies stood at NPR 17.50, down from NPR 27.65 a year earlier. This represents a decline of NPR 10.15 in average EPS.

Rastriya Beema Company recorded the highest EPS at NPR 129.18 as of the end of the fiscal year. The figure was NPR 160.38 in the previous fiscal year, representing a decline of NPR 31.20.

Himalayan Everest Insurance ranked second with an EPS of NPR 13.51, down NPR 7.78 from NPR 21.29 a year earlier.

Prabhu Insurance was the only company to record an increase in EPS. Its EPS rose to NPR 13.33 from NPR 11.13 in the previous year, an increase of NPR 2.20.

Sagarmatha Lumbini Insurance reported an EPS of NPR 11.94, down NPR 3.43 from NPR 15.37. Siddhartha Premier Insurance posted an EPS of NPR 11.65, compared with NPR 26.93 a year earlier, a decline of NPR 15.28.

Neco Insurance recorded an EPS of NPR 10.40, down NPR 12.61 from NPR 23.01. Sanima GIC Insurance reported an EPS of NPR 5.76, compared with NPR 15.66 in the previous year, a decline of NPR 9.90.

Nepal Insurance posted an EPS of NPR 5.00, down NPR 11.74 from NPR 16.74. Shikhar Insurance reported an EPS of NPR 4.19, compared with NPR 15.50 a year earlier, a decline of NPR 11.31.

United Ajod Insurance recorded an EPS of NPR 2.73, down NPR 4.98 from NPR 7.71. NLG Insurance posted an EPS of NPR 2.17, compared with NPR 5.98 in the previous year, a decline of NPR 3.81.

IGI Prudential Insurance recorded the lowest EPS among the 12 companies at just NPR 0.13. Its EPS stood at NPR 12.05 in the previous fiscal year, representing a decline of NPR 11.92.