NEPSE Chart

Flow Analysis

[ Live 2026-06-26 ]

Total Buy

186,053

Shares Bought

Total Sell

186,053

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 85%

Distribution 15%

Accumulators

Quantity

94,099

Amount

302,172,068

Avg Rate

3211.21

Rank

Brokers

#69#77#28#76

Distributors

Quantity

17,212

Amount

55,319,770

Avg Rate

3214.02

Rank

Brokers

#17#63#60#91#34

Net Flow Impact:

+76,887units

(Rs. 246,852,299)

Net Flow by Timeframe

RSML — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 177,454 ]

Buy Side

Total: 123,130

Broker

QTY

AVG

NET

81,143

3201.56

+4,932

43.6%

7,216

3283.31

+6,200

3.9%

5,824

3194.10

+1,491

3.1%

4,718

3166.17

+1,009

2.5%

3,386

3165.22

+779

1.8%

3,110

3290.13

+2,785

1.7%

2,980

3203.15

+1,391

1.6%

2,630

3218.03

+2,098

1.4%

2,193

3141.80

+1,194

1.2%

100

1,786

3193.46

+1,726

1.0%

1,771

3211.79

+810

0.9%

1,741

3180.24

+244

0.9%

1,639

3214.18

+1,139

0.9%

1,578

3211.61

+898

0.8%

1,415

3194.75

+232

0.8%

Sell Side

Total: 54,324

Broker

QTY

AVG

NET

6,995

3211.67

-635

3.8%

5,175

3224.66

-346

2.8%

5,115

3190.48

-724

2.8%

4,311

3181.10

-3,507

2.3%

4,096

3177.24

-1,493

2.2%

4,041

3258.89

-3,260

2.2%

3,817

3247.02

-2,637

2.0%

3,564

3216.23

-774

1.9%

2,708

3221.82

-117

1.5%

2,533

3206.02

-1,913

1.4%

2,510

3156.25

-1,795

1.4%

2,503

3124.82

-631

1.4%

2,420

3259.32

-440

1.3%

2,275

3154.01

-137

1.2%

2,261

3241.79

-272

1.2%

Financial Fundamentals

Financial Metric	FY25/26 Q3	FY24/25 Q3	FY23/24 Q3	FY22/23 Q3	Growth %
Assets
Non-current Assets
Intangible Assets	12,588	18,626	0	0	-32.42%
Property, Plant and Equipment	9,373,802	9,755,504	0	0	-3.91%
Investments	3,046	3,006	0	0	+1.33%
Prepayments	0.00	0.00	0	0	-
Advances	0.00	0.00	0	0	-
Deferred Tax Assets	0.00	0.00	0	0	-
Others Non-Current Assets	0.00	0.00	0	0	-
Total Non-Current Assets	9,389,436	9,777,136	0	0	-3.97%
Current Assets
Inventories	2,078,661	2,263,963	0	0	-8.18%
Trade Receivables	1,354,979	1,399,558	0	0	-3.19%
Income Tax Receivable	0.00	0.00	0	0	-
Cash and Cash Equivalents	314,085	52,554	0	0	+497.64%
Other Current Assets	871,468	1,482,408	0	0	-41.21%
Total Current Assets	4,619,193	5,198,483	0	0	-11.14%
Total Assets	14,008,629	14,975,619	0	0	-6.46%
Equity And Liabilities
Equity
Paid Up Capital	1,900,000	1,707,340	0	0	+11.28%
Reserves and Surpluses	7,550,067	5,669,993	0	0	+33.16%
Non-Controlling Interest	0.00	0.00	0	0	-
Total Equity	9,450,067	7,377,333	0	0	+28.10%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0	0	-
Deferred Tax Liability	254,056	146,133	0	0	+73.85%
Borrowing	1,957,364	3,085,051	0	0	-36.55%
Provisions and Payables	32,907	40,494	0	0	-18.74%
Total Non-Current Liabilities	2,244,326	3,271,679	0	0	-31.40%
Current Liabilities
Borrowing	1,957,364	3,085,051	0	0	-36.55%
Trade Payables	269,742	300,807	0	0	-10.33%
Provisions and Payables	32,907	40,494	0	0	-18.74%
Income Tax Payables	0.00	0.00	0	0	-
Other Current Liabilities	1,355,230	17,266	0	0	+7748.94%
Total Current Liabilities	2,314,236	4,326,607	0	0	-46.51%
Total Liabilities	4,558,562	7,598,286	0	0	-40.01%
Total Equity and Liabilities	14,008,629	14,975,619	0	0	-6.46%

Sector Peers — Manu.& Pro. (18)

Peer Comparison

Manu.& Pro. SECTOR — NEPAL

2025/2026 Q3

NPR/Millions

Statement

Highlight

TICKER	Market				Key Ratios
	Price	Chg	Chg%	Mkt Cap (M)	Account Payable Days	Account Payable Ratio	Account Receivable Days	Account Receivable Ratio	Asset Turnover	Book Value Per Share	Current Ratio	Debt to Equity	EPS (Annualized)	EPS (TTM)	Graham's Number	Interest Coverage	Inventory Days	Inventory Turnover Ratio	Net Profit Margin	P/B	P/E (Annualized)	P/E (TTM)	P/S	Quick Ratio	ROA (Annualized)	ROA (TTM)%	ROCE	ROE (Annualized)	ROE (TTM)%	Tax Burden
BNL	14,744	-456	-3%	-	84.3	4.33	56.5	6.46	0.69	3,115.45	1.11	1.31	150.48	-100.89	-	29.02	187.18	1.95	2.87	6.68	103.8	-142.73	5.3	0.69	1.96	-1.32%	7.07	4.76	-3.19%	73.61
BNT	11,740	-45.97	-0.39%	0.01	58.12	6.28	72.28	5.05	0.75	3,137.85	0.9	1.51	305.29	-339.9	-	25.91	191.1	1.91	4.98	5.01	38.65	-34.13	3.43	0.47	3.73	-4.16%	11.76	9.2	-10.24%	88.38
ECL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
GCIL	362.5	-2.48	-0.68%	0.02	-	-3.13	153.36	2.38	0.21	168.7	0.83	1.59	-4.21	-5.27	-	155.88	-	-1.42	-4.46	3.5	-105.2	-79.32	8.36	0.48	-0.93	-1.17%	6.23	-2.45	-3.07%	-
HDL	1,147	0	0%	0.04	139.85	2.61	160.09	2.28	0.78	131.8	5.09	0.2	30.78	28.89	292.7	0.16	248.3	1.47	27.53	11.81	37.94	40.43	18.58	4.29	21.41	20.1%	32.75	25.72	24.15%	74.42
NLO	269.4	0	0%	-	78.33	4.66	162.95	2.24	1.4	559.45	1.45	1.38	78.19	-	-	23.86	144.27	2.53	4.43	0.64	3.45	-	0.27	0.9	6.2	-	22.07	15.03	-	79.99
OMPL	1,035	-18.97	-1.8%	0.01	-	-	-	-	0.13	97.5	1.39	1.62	-9.1	-6.6	-	-	235.48	1.55	-29.44	16.97	-136.37	-175	71.35	1.27	-3.79	-2.74%	3.63	-9.05	-6.56%	-
PCIL	682	+1.97	+0.29%	0.03	46.09	7.92	78.83	4.63	0.41	129.58	2.29	1.26	2.04	-	-	82.15	232.48	1.57	1.68	3.74	177.94	-	5.33	0.85	0.69	-	5.2	1.56	-	84.33
SAGAR	1,570	+28.97	+1.88%	0.01	99.18	3.68	890.24	0.41	0.18	127.08	1.71	0.6	-6.49	-	-	-	292	1.25	-18.22	20.17	-296.15	-	95.87	1.42	-3.19	-	-2.79	-5.11	-	-
SAIL	954	-10.03	-1.04%	0.02	58.87	6.2	179.8	2.03	0.6	110.9	3.08	0.65	1.64	-	-	69.55	178.05	2.05	1.48	15.58	790.24	-	20.86	1.83	0.89	-	4.45	1.47	-	99.04
SAPIL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SARBTM	811	-3.01	-0.37%	0.04	42.59	8.57	89.9	4.06	0.6	195.96	1.1	0.62	23.12	25.02	332.14	14.58	144.84	2.52	12.92	5.87	37.31	34.58	8.57	0.72	7.71	8.34%	15.56	12.15	13.14%	83.02
SHIVM	628.6	+0.63	+0.1%	0.04	152.08	2.4	78.83	4.63	0.52	185.31	1.7	0.26	14.76	18.11	274.79	1.41	210.98	1.73	12.49	4.95	46.61	37.16	10.36	0.73	6.51	7.99%	9.23	8.15	10%	85.81
SONA	420	-3.99	-0.94%	0.01	1.04	351.82	129.89	2.81	0.29	197.22	1.94	1.39	9.81	10.02	210.86	55.85	405.56	0.9	7.43	3.09	46.59	44.71	6.16	0.73	2.15	2.2%	8.37	5.11	5.23%	78.8
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	926	-40.09	-4.15%	0.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,367	-28.04	-2.01%	0.02	54.97	6.64	144.27	2.53	0.41	108.94	10.49	0.2	3.08	-	-	0.26	132.25	2.76	5.69	22.53	597.73	-	60.49	8.61	2.35	-	5.84	2.83	-	71.76
UNL	46,700.1	-98.28	-0.21%	0.04	848.84	0.43	306.72	1.19	0.36	5,114.98	2.24	0.55	658.99	2,100.98	15,549.78	1.39	480.26	0.76	24.3	12.17	70.87	22.24	30.62	1.74	8.65	27.59%	24.08	12.84	40.94%	80.58

AVG	5,557.11	-45.02	-0.82%	0.02	138.69	30.95	192.59	3.13	0.524	955.77	2.52	0.94	89.88	192.26	3,332.05	38.34	237.13	1.54	3.83	9.479	100.96	-28.007	24.682	1.77	3.88	6.31%	10.96	5.87	7.82%	81.79
MED	954	-3.99	-0.39%	0.02	68.6	4.66	144.27	2.53	0.465	177.01	1.71	0.96	12.29	10.02	292.7	24.88	210.98	1.65	4.71	6.275	42.62	22.24	9.465	0.88	2.25	2.2%	7.72	4.94	5.23%	80.58
MAX	46,700.1	28.97	1.88%	0.04	848.84	351.82	890.24	6.46	1.4	5,114.98	10.49	1.62	658.99	2,100.98	15,549.78	155.88	480.26	2.76	27.53	22.53	790.24	44.71	95.87	8.61	21.41	27.59%	32.75	25.72	40.94%	99.04
MIN	269.4	-456	-4.15%	0.01	1.04	-3.13	56.5	0.41	0.13	97.5	0.83	0.2	-9.1	-339.9	210.86	0.16	132.25	-1.42	-29.44	0.64	-296.15	-175	0.27	0.47	-3.79	-4.16%	-2.79	-9.05	-10.24%	71.76