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Item EFFECT OF WORK LIFE BALANCE ON JOB SATISFACTION IN NEPALESE COMMERCIAL BANKS(Shanker Dev Campus, 2024) Buddha Bahadur Shrees; Asso. Prof. Dr. Kapil KhanalThis main objective of the study is to examine the effect of work life balance on job satisfaction in Nepalese commercial banks. This study is based on descriptive research design and causal-comparative research design. This study used correlation and multiple regression analysis to analyze the data. This study shows that workplace support and working hours are the factor highly affects their satisfaction and they believe that their satisfaction was also high. The correlation analysis shows that workplace support has significant positive relationship with job satisfaction of employee in Nepalese commercial banks. Then, work to family interference has negative and significant association with job satisfaction. There is also negative and significant relationship between family to work life balance and job satisfaction. Moreover, working hours has significant negative relationship with job satisfaction of commercial banks in Nepal. The regression result concluded that workplace support has significant positive impact on job satisfaction in Nepalese commercial banks. Then, there is significant negative effect of work to family interference and family to work interference on employee job satisfaction in banks. Finally, working hours has significant negative impact on employee job satisfaction of commercial banks in Nepal. Hence, it can be concluded that all the factors have significant impact on job satisfaction means work life balance has the significant impact on employee job satisfaction in Nepalese commercial banks.Item IMPACT OF ORGANIZATIONAL CHANGE AND DEVELOPMENT INTERVENTIONS ON EMPLOYEES’ JOB COMMITMENT(Shanker Dev Campus, 2024) Pratik Raj Shrestha; Asst. Prof. Dr. Prakash Kumar GautamThe objective of this research was to examine which organizational change and development interventions can prepare employees to show high degree of job commitment for organizational change. The study uses descriptive research design. This study is based on the primary data collected from the sample of 331 employees from the entire employees' population of various banks. Similarly, questionnaire survey was used to collect the data for this study. In order to study the relationship between the independent variables that are transformational leadership, effective communication, empowerment, contingent reward, training, work design, learning culture with dependent variables that is employees' job commitment, descriptive analysis, association analysis and impact and regression analysis were performed. The findings of the study was that there is significant positive relationship of effective communication, training, work design and learning culture with employees' job commitment This study suggests the management and human resource managers to implement the organizational change and development interventions that are effective communication, training, work design and learning culture in the system of the organizations. This will develop the self efficacy amongst the employees to adapt to the change and further, prepare the employees to show high degree of job commitment for the organizational change.Item DIVIDEND PRACTICES OF NEPALESE COMMERCIAL BANKS(Shanker Dev Campus, 2024) Susant Basnet; Dr. Dhan Raj ChaliseThis study attempts to explain the impact of different variables like net worth par value, liquidity, leverage and previous year dividend on dividend policies of Nepalese Commercial Banks. The study of previous year dividend and its effect on current year dividend has distinct this research from previously conducted international and Nepalese studies. This paper investigates these implications taking the reference of eight commercial banks listed in NEPSE. Data from eight different commercial banks Citizens bank , Sunrise bank, Machhapuchhre bank, Sanima bank, Siddhartha bank, NMB bank, Global IME bank and Nabil bank has been studied and analyzed. Ten years data has been taken for reference. This study has used descriptive statistics, regression and correlation analysis as a statistical tool for analysis of secondary data. This study shows a predominant influence of different independent variables and minimal impact of other variables on current year dividend payout determination and its effect on market price. Previous year dividend, Net worth par value, Liquidity, Leverage and Market price per share has been closely studied and compared. This analysis has created a significant impact on achieving tremendous results. The existing dividend policies and practices have been closely observed with the reference taken from different Nepalese commercial banks. This has also studied the impact of dividend policies on Market price per share of the commercial banks. A multiple regression model and correlation analysis has been applied for analyzing the data. The researcher has been able to draw the conclusion that these factors dividend payout ratio, net worth par value, liquidity, leverage and previous year dividend are statistically significant determinants of the commercial banks. This study shows that leverage and previous year dividend have positive impact on current year dividend payout determination.Item EMPLOYEES PERCEPTION TOWARDS LONG WORKING HOURS IN COMMERCIAL BANKS OF NEPAL(Shanker Dev Campus, 2024) Suman Dhamala; Sita DhitalWorking for more than more than 8 hours a day is considered as over time or long working hours as per the Labor Act of Nepal. In this vein this study investigates the perceptions of employees regarding long working hours in commercial banks in Nepal. Utilizing a descriptive and correlation research design, data were collected through structured questionnaires. Among the employees 175 employees across four major banks manage to respond questionnaire. In order to analyze the relationship between demographics variables such as age, gender etc. and employees' satisfaction, ANOVA Test was used and Pearson’s Correlation analysis was used to analyze the effect of long working hours in employees. The analysis reveals that everyone have to work for more than 8 hours a day and working long hours leads to more stress at work, a bad balance between work and personal life, less satisfaction with the job. Even though the people were different ages, genders, educations, and experience levels, these factors didn't really change how satisfied they were with their jobs The analysis also found that being stressed at work makes people less satisfied with their jobs, but having a good balance between work and personal life and feeling you have control over your time makes them more satisfied. Basically, the study says banks need to manage workloads better and have policies that help employees feel better so they can do their jobs well. Overall, it shows how important it is to reduce stress at work and make sure employees have a good balance between work and personal life to create a happier and more productive workplace for bank workers in Nepal.Item SOCIAL EMPOWERMENT OF WOMEN THROUGH MICROFINANCE SERVICES IN PHALEBAS MUNICIPALITY, PARBAT NEPAL(Shanker Dev Campus, 2024) Subas Regmi; Keshar Singh KhatiThe study was conducted in Phalebas Municipality and aimed to analyze the influence of microfinance services on the enhancement of women's social empowerment. In the study, the dependent variable are freedom in mobility, freedom in decision making & political and social awareness along with independent variable is microfinance services: micro-credit, micro-saving and training. Descriptive and causal comparative research designs with quantitative data were used. The sample size of 181 women respondents were selected by simple random sampling technique. Structured 5-point Likert scale close end questionnaires were used in order to collect primary data whereas secondary data were collected by reviewing different literatures regarding the research subject. The collected data were analyzed by descriptive statistics, correlation analysis and regression analysis and qualitative analysis were done to support the result of research. Frequency distribution and percentages are used for the presentation of study findings. The study reveals that microfinance services such as micro-saving and training services except micro-credit, significantly and positive impact on social empowerment of women. The finding of the study indicate the empirical evidence that micro saving and training have a greater impact on social empowerment of women whereas microcredit services has a negative impact on social empowerment of women. The study provides policy recommendations & guidelines to policy makers and other stakeholders of MFIsItem CREDIT RISK MANAGEMENT AND FINANCIAL PERFORMACE OF NEPALESES COMMERCIAL BANKS(Shanker Dev Campus, 2024) Shikha K.C.; Asso. Prof. Dr. Kapil KhanalThis study was to analyze the effect of credit risk management and financial performance of commercial banks in Nepal. The dependent variable is in the profitability of commercial banks which has been specified in terms of return on Assets and Return on Equity while the independent variable is Capital adequacy ratio, Non- performing loan ratio, loan loss provision, loan and advance ratio and liquidity ratio. To test the effect of credit risk management on financial performance regression models have been estimated, and the study has used trend analysis, descriptive data analysis, correlation, and regression analysis obtaining through using SPSS software. The study was mainly conducted with secondary data. The data were collected for the three commercial banks among the 20 commercial banks of Nepal which covers the 30 observations. The study found that the credit risk indicator non-performing loan, loan and advance, capital adequacy ratio and liquidity is negative and significant relationship between the ROE but liquidity is negative and insignificant with ROE where Loan loss provision and capital adequacy ratio is positive and significant with ROE. The study reveals that Capital adequacy ratio and liquidity ratio has positive and insignificant relationship between the ROA but loan loss provision is positive and significant in ROA. As non-performing loan and loan and advance ratio has positive and significant relationship with ROA.Item EFFECT OF FIRM CHARACTERISTICS ON DIVIDEND PRACTICE IN COMMERCIAL BANKS (With Reference to EBL, NBL, NSBI, PCBL and SCBNL)(Shanker Dev Campus, 2024) Sajana Mabo; Dr. Priti Raj AdhikariThis study analyzes effect of firm characteristics on dividend practice in Nepalese commercial banks. The ten-year data was collected from Everest Bank Limited, Nepal Bank Limited, Nepal SBI Bank Limited, Prime Commercial Bank Limited and Standard Chartered Bank Nepal Limited covering the period of time 2013/14 to 2022/23. Data are collected from annual report of the selected sample organization. In the study, the researcher used various types of tools for data analysis, descriptive analysis, correlations and regression analysis to find out the relationship between dividend with firm characteristics. Dividend per share is dependent variable while, return on equity, total assets, Cash and bank to total deposit ratio, total debt to total assets and earning per share are independent variables. The research study shows that cash and bank balance to deposit ratio, total debt to total assets ratio, return on equity ratio, earning per share and bank size have significant impact on dividend per share of Nepalese commercial banksItem FACTORS INFLUENCING ENTREPRENEURIAL INTENTIONS AMONG NEPALESE UNIVERSITY STUDENTS(Shanker Dev Campus, 2024) Rajesh Sigdel; Dr. Pitri Raj AdhikariItem IMPACT OF CREDIT RISK ON THE FINANCIAL PERFORMANCE OF NEPALESE COMMERCIAL BANKS(Shanker Dev Campus, 2024) Rabindra Shrestha; Dhurba Prasad SubediThis study investigates the credit risk factors influencing the profitability of commercial banks in Nepal and explores the relationships between these factors and bank profitability. The research design adopted includes descriptive and inferential approaches, with data analyzed using the Statistical Package for Social Sciences (SPSS). A sample of six commercial banks was selected using judgmental sampling from a total of 20 commercial banks, based on their publicly available annual data. The study focuses on secondary data sourced from annual reports of the selected banks. It identifies the impact of credit risk factors on the performance indicators of these banks. The independent variables studied include Capital Adequacy Ratio (CAR), Non-Performing Loan Ratio (NPLR), Loan Loss Provision Ratio (LAR), and Loan and Advance Ratio (LLPR). The dependent variables analyzed to measure profitability are Return on Assets (ROA) and Return on Equity (ROE). Statistical tools such as mean, correlation, regression, F-test, Durbin-Watson test, multicollinearity analysis, and t-test were employed to analyze and test the data. The study found that the variables CAR, NPLR, LAR, and LLPR exhibit no significant multicollinearity, as all variance inflation factors are below 10. The findings indicate that Loan Loss Provision, Capital Adequacy Ratio, and Loan and Advance Ratio positively correlate with Return on Assets, while Non-Performing Loan Ratio negatively correlates with Return on Assets. Non-Performing Loan Ratio, Capital Adequacy Ratio, and Loan and Advance Ratio were found to be statistically significant in relation to Return on Assets. Similarly, all independent variables (Non-Performing Loans, Capital Adequacy, Loans and Advances, and Loan Loss Provision) negatively correlate with Return on Equity. Non-Performing Loans were not found to have a significant relationship with Return on Equity, whereas all other factors were statistically significant.Item EFFECT OF NON-PERFORMING ASSETS ON THE PROFITABILITY OF COMMERCIAL BANKS IN NEPAL(Shanker Dev Campus, 2024) Puja Regmi; Prof. Dr. Keshav Raj JoshiThis study aims to evaluate the profitability position of commercial banks in Nepal and analyze the relationship between profitability and non-performing assets (NPAs). Four commercial banks, Himalayan Bank Limited, Kumari Bank Limited, Standard Chartered Bank Nepal Limited, and Everest Bank Limited were selected as samples from a population of 20 commercial banks in Nepal. Correlation and regression analyses were conducted using Return on Assets (ROA) and Return on Equity (ROE) as dependent variables and Non-Performing Loan Ratio (NPLR), Interest Rate Spread (IRS), Loan and Advance Ratio (LAR), and Cash Reserve Ratio (CRR) as independent variables. The findings revealed a negative correlation between ROA and ROE, attributed to heavy accumulated profit and optimal capital among sample banks. Additionally, CRR exhibited a positive correlation with ROA, indicating effective asset management. However, there was a negative correlation between CRR and ROA. Regression analysis confirmed these relationships, with an increase in ROE leading to a decrease in the average influence on ROA. Conversely, an increase in CRR resulted in a higher average influence on ROA, with statistically significant findings. ANOVA further supported the negative correlation between ROA and ROE, and model summary results indicated no multicollinearity among independent variables. The study concludes by highlighting the importance of understanding these relationships for assessing bank performance in Nepal.Item A COMPARATIVE STUDY ON RISK AND RETURN ANALYSIS OF NEPALESE INSURANCE COMPANIES(Shanker Dev Campus, 2024) Pritam Kumar Sah; Dr. Binita ManandharThis study focuses on the common stock investment among other securities. Investors of common stock are ultimate owner of the company, who are ultimately associated with risk and return. So to maximize the share price, the finance manager must learn to assets two key determinants risk and return. In become easier when there is existence of developed and healthy stock market in the country. Risk and return is getting considerable attention in financial management. To measure the risk and return associated with the stocks of sample insurance companies. To segregate the total risk of individual stock into systematic and unsystematic risk and scrutinize its relation with return on stock and to find their consistencies. Today each and every decision-making is based on financial, as it is an important branch of economy. As we have discussed above major target of the study is the potential investor who wants to invest in the securities market but repel due to imagination of unreal risk. So, the study will be more significant for exploring and increasing stock investment. It will also provide little contribution in the stock market development. Highest portfolio return is 6.55% which is formed from the combination of EIC & EIC. Similarly the lowest portfolio return is -3 % of EIC &UICL. The portfolio analysis indicates that forming portfolio can reduce minimum level of the risk. EIC stock has highest unsystematic risk whereas HGIC has lowest unsystematic risk among sample firm’s stock. As Beta coefficient measures the systematic risk and explains the sensitivity or volatility of the stock with market. The beta coefficient of various sample companies of PIC, EIC, HGIC, UICL and NLGIC are -0.1658, -0.1220, 0.5415, 0.9783 and 0.6788 respectively. Since beta coefficient of all companies except NLGIC is greater than 1. It indicates the share is more risky or volatile than market except NLGIC. The CAPM analysis indicated that the sample of insurance company's stocks except NLGIC is underpriced. While partitioning risk the systematic risk proportion of PIC, EIC, HGIC & NLGIC are 96.79%, 8.60%, 95.61%, 91.99% and 90.26% respectively. Stock of PIC, HGIC, and UICL has high systematic risk among five insurance companies. The stock of NLGIC has equaled both risks. This evidence indicates that while constructing a portfolio to minimize the risk EIC stock is preferable because the investors can minimize the portfolio risk.Item EFFECTIVENESS OF LIFE INSURANCE CLAIM SETTLEMENT IN NEPALESE CUSTOMER'S SATISFACTION(Shanker Dev Campus, 2024) Prem Khanal; Madhusudan GautamThis study examine post-purchase satisfaction of policyholders utilizing various life insurance policies. The research focuses on three primary determinants of post-purchase satisfaction: Agent Behavior, Company Trust and Image, and Customer Service, with each determinant defined by several sub-items to capture their comprehensive impact. Data was collected via a structured questionnaire designed to explore different aspects of customer satisfaction related to claim settlements. The gathered data underwent a series of statistical tests. Initially, descriptive analysis was used to summarize and was followed by correlation analysis to examine relationships between variables. Finally, regression analysis quantified the impact of independent variables on the dependent variable. Reliability tests confirmed a high level of data consistency. The result revealed that the correlation matrix reveals positive relationships between the independent variables and post-purchase satisfaction. Agent behavior has a positive correlation with post-purchase satisfaction, indicating that better agent behavior increases post purchase satisfaction of life insurance holders. There is also a moderate positively relationship between company trust & image and post-purchase satisfaction, meaning higher trust and a positive company image enhance satisfaction. Additionally, customer service shows a moderate positive correlation with post-purchase satisfaction, suggesting better customer service leads to higher satisfaction. The results of the analysis of variance test also revealed a significant relationship between the dependent variables and the independent variable. In conclusion, this study on post-purchase satisfaction in life insurance policies identified several key findings that have important implications for the insurance industry and policyholders. The overall satisfaction after purchasing a life insurance policy is significantly correlated with the company trust and image, agent behavior, and customer service.Item EFFECTS OF SOCIAL INFLUENCE AND FINANCIAL LITERACY ON SAVINGS BEHAVIOR: A STUDY ON STUDENTS(Shanker Dev Campus, 2024) Pratibha Laudari; Dr. Binita ManandharThe primary goal of the research is to determine which factors have a greater impact on the saving behavior of Nepalese employees by looking at the affects of peers and parents. The aim of this research was to ascertain which factors are more significant in influencing the saving behavior of Nepalese workers and to look into the impact of peers and parents on that behavior. a wide range of demographic characteristics, including age, gender, marital status, education level, monthly income, and monthly savings. Based on replies from 225 respondents, the result was produced. This study's core data, which formed the basis for its results, were acquired through a series of questionnaires. The customer's demographic profile about their saving behavior and peer-influencing factors, as well as their saving behavior and parental-influencing factors, made up the two portions of the questionnaire. This study demonstrates how parents and friends have an impact on the saving behaviors of Nepalese workers. Peer pressure has a significant role in the way the Nepalese employee manages their savings. These days, Nepal's younger generations are becoming increasingly careless with their expenditures. They value money less than previous generations, who are less engaged in the materialistic world. The results of this study imply that while making financial decisions and acting in particular ways, Nepalese employees consider the advice of their parents and friends. Parents need to guide and support their children in this area if they want them to be able to make sensible financial decisions.Item CUSTOMER SATISFACTION WITH DIGITAL BANKING PLATFORMS IN COMMERCIAL BANKS IN NEPAL(Shanker Dev Campus, 2024) Niraj Dahal; Asso. Prof. Suman Kamal ParajuliItem CAMEL MODEL FOR FINANCIAL PERFORMANCE ANALYSIS OF NEPALESE COMMERCIAL BANKS A(Shanker Dev Campus, 2024) Nasrina Shrestha; Keshar Singh KhatiThe purpose of the study is to look at how CAMEL variables affect the financial performance of commercial banks in Nepal. In order to determine the impact of CAMEL factors on profitability, three of Nepal's largest commercial banks were chosen for this investigation. Data is gathered from publications such as Unified Directives, Nepal Rastra Bank Report, annual statement of selected sample banks, and others. Three commercial banks' secondary data for the years 2013/14 to 2022/23 were used in the study. A study framework was created in order to draw conclusion. Causal and descriptive study design was used. In this research, the profitability indicators for ROA and ROE are considered dependent variables. The CAMEL variables, which include the cash and bank balance ratio, earnings per share, non-performing loan ratio, capital adequacy ratio, government security ratio, asset quality ratio and management efficiency ratios, are considered independent variables that determine profitability. Data were gathered from Nepal Rastra Bank's website as well as other relevant official websites of affiliated banks. SPSS and Microsoft Excel were used for data analysis purpose. The study's findings indicate that there is a positive and negative correlation between the dependent variables, ROA and ROE, and the independent variables. There is a positive correlation between the correlation coefficients of ROA and NPLR and EPS, and a negative correlation between CAR, MER, CBBR, and GSR. The independent variables and ROE have both positive and negative correlations. While CAR, NPLR, MER, CBBR, and GSR have negative correlations, ROE and EPS have positive correlations. Key Words: Capital Adequacy Ratio, Asset Quality Ratio, Non-Performing Loan Ratio, Management Efficiency Ratio, Earning Per Share, Cash and Bank Balance Ratio, Government Securities Ratio, Return on Assets, Return on Equity.Item THE ROLE OF FUNDAMENTAL AND TECHNICAL ANALYSIS IN STOCK TRADING(Shanker Dev Campus, 2024) Mohan Shrestha; Dr. Pitri Raj AdhikariStock trading is the buying and selling shares in publicly traded companies. To know the buying, selling and not to lose money investors have to know how to do fundamental and technical analysis of a stock. The purpose of this research is to examine the tools used in the fundamental and technical analysis on stock trading in capital market. For finding out the purpose of the study, top five companies on the basis market capitalization listed in the NEPSE are taken for the study and their fundamental and technical analysis are carried out. NTC, Nabil, CIT, NRIC and GBIME are top five companies whose analysis are carried out. For fundamental analysis Return on equity (ROE), Dividend, Earning Per Share (EPS), Price Earnings Ratio (PE), Price-to-Book value Ratio (PB) and their book value are taken for the interpretation. In case of Technical analysis there are many tools explained the research but only three tools are used while analyzing the stocks. Moving Average, RSI and Bollinger bands are taken for as the technical indicators. Fundamental and technical analysis are independent variable whereas stock trading is dependent variable. Descriptive analysis, analytical surveys and comparative analysis are carried out for the research. Among the 5 companies dividend given by NTC is very high compared to others. Coming up with conclusion, in the context of trading, new investors have to know the fundamental and technical analysis in order to sustain in the capital market in any capital market of the world. This dissertation is based on secondary data collected from the NEPSE, Merolagani and other websites. As we know fundamental and technical analysis are carried out with all the past prices and data.Item Impact of Non-Performing Assets on the Profitability of Commercial Banks in Nepal (With reference Himalayan Bank Limited, Kumari Bank Limited, Standard Chartered Bank Nepal Limited and Everest Bank Limited)(Shanker Dev Campus, 2024) Mohan Khadka; Prof. Dr. Kehav Raj JoshiThis study aims to evaluate the profitability position of commercial banks in Nepal and analyze the relationship between profitability and non-performing assets (NPAs). Four commercial banks, Himalayan Bank Limited, Kumari Bank Limited, Standard Chartered Bank Nepal Limited, and Everest Bank Limited were selected as samples from a population of 20 commercial banks in Nepal. Correlation and regression analyses were conducted using Return on Assets (ROA) and Return on Equity (ROE) as dependent variables and Non-Performing Loan Ratio (NPLR), Interest Rate Spread (IRS), Loan and Advance Ratio (LAR), and Cash Reserve Ratio (CRR) as independent variables. The findings revealed a negative correlation between ROA and ROE, attributed to heavy accumulated profit and optimal capital among sample banks. Additionally, CRR exhibited a positive correlation with ROA, indicating effective asset management. However, there was a negative correlation between CRR and ROA. Regression analysis confirmed these relationships, with an increase in ROE leading to a decrease in the average influence on ROA. Conversely, an increase in CRR resulted in a higher average influence on ROA, with statistically significant findings. ANOVA further supported the negative correlation between ROA and ROE, and model summary results indicated no multicollinearity among independent variables. The study concludes by highlighting the importance of understanding these relationships for assessing bank performance in Nepal.Item Behavioral Factors Affecting Stock Investing Decisions in Nepalese Capital Market(Shanker Dev Campus, 2024) Manoj Shrestha; Indra Bahadur BoharaThe effect of behavioral biases on investment decisions making of individual investors of NEPSE. The objective of this study is to examine the relationship between factors of behavioral bias and investment decision and to analyze the effect of factors of behavioral bias (overconfidence bias, anchoring bias, disposition effect bias and herding bias) on investment decision of Nepalese share market. Descriptive and causal comparative research design has been used in this study. This study was conducted on the 226 NEPSE listed companies as a population with the help of questionnaires distributed to 400 investors to collect and survey data and analyzed by using descriptive statistics, correlation and regression. The regression result revealed that overconfidence has positive and significant effect on investment decision, likewise, anchoring bias, disposition effect and herding bias has also positive and significant effect on investment decision. The study has implications to individual investors to get a better understanding of own behavior, policy makers to examine biases earlier policy changes, build sustainable investment management practices and financial advisors to improve their proficiency. The policymakers can create regulations that would help to eliminate perceived biases among investors. This study can be used by brokers to identify the biases that affect investor behavior. They are capable of giving their clients sound advice to prevent investors from making foolish choices. This study can help investors independently assess their conduct. Additionally, they have the ability to spot profitable stocks and buy more.Item IMPACT OF CAPITAL STRUCTURE ON PROFITABILITY OF NEPALESE MANUFACTURING COMPANIES(Shanker Dev Campus, 2024) Mamta Lama; Joginder GoetThe objectives of the research are to examine the current status of the capital structure and profitability of a manufacturing companies in Nepal, to analyze the relationship of Total Debt to Total Assets, Debt equity ratio, Interest coverage ratio, short term debt to total assets and Long term debt to total assets to the profitability and to examine the impact of Total Debt to Total Assets, Debt equity ratio, Interest coverage ratio, short term debt to total assets and Long term debt to total assets to the profitability. The descriptive and casual comparative research design is used for the research. The secondary data are collected from the annual report of the respective selected sample manufacturing companies. The descriptive analysis, correlation analysis and regression analysis are used for the analysis of the data. The result shows the different between minimum and maximum is very high and different between mean and minimum, mean and maximum is also high. Also the standard deviation is high. The overall result shows the current situation of the selected manufacturing variables are fluctuating. The relationship of total debt to total assets and, debt equity ratio, short term debt to total assets to the return on assets is negative and significant. The interest coverage ratio to the return on assets is positive and significant relationship. The long term debt to total assets to the return on assets is negative and not significant relationship. The total debt to total asset to the return on equity is negative and not significant relationship. The interest coverage ratio to the return on equity is positive and not significant relationship. The debt equity ratio, short term debt to total assets and long term debt to total assets ratio have negative and not significant relationship. The impact of total debt to total assets, deb equity ratio and short term debt to total asset ratio to the return on assets is significant. The impact of long term debt to total assets and interest coverage ratio to the return on assets is not significant. The impact of total debt to total assets, deb equity ratio and short term debt to total asset ratio to the return on equity is significant. The impact of interest coverage ratio and long term debt to total assets ratio is not significant to the return on equity.Item FINANCIAL PERFORMANCE ANALYSIS OF NEPALESE MICROFINANCE COMPANIES(Shanker Dev Campus, 2024) Madhav Belbase; Keshar Singh Khati