NEPSE Chart

Flow Analysis

[ Live 2026-09-24 ]

Total Buy

251,365

Shares Bought

Total Sell

251,365

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 27%

Distribution 73%

Accumulators

Quantity

54,090

Amount

148,103,346

Avg Rate

2738.09

Rank

Brokers

#69#17#59#45#49#74

Distributors

Quantity

143,928

Amount

394,010,559

Avg Rate

2737.55

Rank

Brokers

#77#32#101#96

Net Flow Impact:

-89,838units

(Rs. -245,907,213)

Net Flow by Timeframe

RSML — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 280,467 ]

Buy Side

Total: 98,034

Broker

QTY

AVG

NET

22,772

2735.12

+14,067

9.1%

8,140

2746.48

+1,824

3.2%

7,337

2745.67

+6,437

2.9%

7,048

2739.27

+4,159

2.8%

6,989

2740.38

+6,389

2.8%

6,954

2724.48

+1,749

2.8%

6,349

2738.30

+3,726

2.5%

6,156

2732.58

+2,577

2.5%

4,924

2726.41

+214

2.0%

4,231

2754.51

+2,814

1.7%

3,757

2748.19

+2,728

1.5%

3,595

2734.34

+3,563

1.4%

3,433

2730.33

+1,335

1.4%

3,221

2737.08

+1,539

1.3%

3,128

2763.38

+172

1.2%

Sell Side

Total: 182,433

Broker

QTY

AVG

NET

98,329

2734.11

-18,790

39.1%

101

21,784

2750.61

-10,409

8.7%

14,857

2740.98

-12,953

5.9%

8,958

2737.90

-5,938

3.6%

7,138

2732.35

-3,472

2.8%

4,675

2766.14

-4,406

1.9%

4,162

2716.11

-1,418

1.7%

4,100

2735.51

-4,100

1.6%

3,215

2747.53

-2,300

1.3%

3,181

2720.05

-2,534

1.3%

2,800

2765.25

-1,655

1.1%

2,650

2748.52

-1,990

1.1%

2,640

2760.59

-1,254

1.1%

2,024

2720.25

-63

0.8%

1,920

2748.41

-1,537

0.8%

Financial Fundamentals

Financial Metric	FY25/26 Q4	FY24/25 Q4	FY23/24 Q4	FY22/23 Q4	Growth %
Assets
Non-current Assets
Intangible Assets	0.00	17247.98	0	0	-100.00%
Property, Plant and Equipment	9,295,993	9,645,481	0	0	-3.62%
Investments	3,086	3,046	0	0	+1.31%
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	4,415	0	0	0	-
Total Non-Current Assets	9,303,494	9,665,775	0	0	-3.75%
Current Assets
Inventories	1,914,160	2,209,329	0	0	-13.36%
Trade Receivables	1,465,363	1,405,985	0	0	+4.22%
Income Tax Receivable	0.00	0.00	0	0	-
Cash and Cash Equivalents	494,208	17,555	0	0	+2715.15%
Other Current Assets	816,233	1,598,035	0	0	-48.92%
Total Current Assets	4,689,964	5,230,905	0	0	-10.34%
Total Assets	13,993,459	14,896,680	0	0	-6.06%
Equity And Liabilities
Equity
Paid Up Capital	1,900,000	1,707,340	0	0	+11.28%
Reserves and Surpluses	7,663,097	5,822,075	0	0	+31.62%
Non-Controlling Interest	0.00	0.00	0	0	-
Total Equity	9,563,097	7,529,415	0	0	+27.01%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0	0	-
Deferred Tax Liability	252,961	214,135	0	0	+18.13%
Borrowing	1,883,415	2,947,817	0	0	-36.11%
Provisions and Payables	23,079	32,791	0	0	-29.62%
Total Non-Current Liabilities	2,159,455	3,194,743	0	0	-32.41%
Current Liabilities
Borrowing	1,883,415	2,947,817	0	0	-36.11%
Trade Payables	250,676	253,540	0	0	-1.13%
Provisions and Payables	23,079	32,791	0	0	-29.62%
Income Tax Payables	0.00	0.00	0	0	-
Other Current Liabilities	28,470	15,180	0	0	+87.56%
Total Current Liabilities	2,270,907	4,172,522	0	0	-45.57%
Total Liabilities	4,430,362	7,367,265	0	0	-39.86%
Total Equity and Liabilities	13,993,459	14,896,680	0	0	-6.06%

Sector Peers — Manu.& Pro. (18)

Peer Comparison

Manu.& Pro. SECTOR — NEPAL

2025/2026 Q4

NPR/Millions

Statement

Highlight

TICKER	Market				Key Ratios
	Price	Chg	Chg%	Mkt Cap (M)	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 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	14,244.7	0	0%	0.03	6.1	38.22	9.55	0.89	3,460.17	1.26	0.9	450.71	450.71	5,923.64	11.67	3.08	7.39	4.09	31.39	32.91	2.32	0.8	6.6	6.6%	16.78	13.92	13.92%	71.34
BNT	12,001	+69.2	+0.58%	0.01	10.13	29.34	12.44	1.03	3,470.17	0.97	0.94	544.86	544.86	6,522.43	15.34	3.18	7.59	3.35	21.31	22.85	1.62	0.46	7.83	7.83%	19	17.05	17.05%	81.23
ECL	1,296.1	-2.73	-0.21%	0	4.52	299.18	1.22	0.42	116.63	5.35	0.19	7.38	-	-	3.04	1.64	12.81	-	-	-	-	4.42	5.33	-	9.17	6.32	-	79.47
GCIL	401.3	+26.5	+7.07%	0.02	-3.73	78.83	4.63	0.21	165.73	0.66	1.57	-6.13	-6.13	-	-	-2.05	-6.51	2.05	-55.46	-61.39	3.61	0.35	-1.39	-1.39%	5.88	-3.63	-3.63%	-
HDL	1,312	+33.75	+2.64%	0.05	10.24	81.11	4.5	0.85	141.43	9.37	0.11	32.71	32.71	322.63	0.26	2.01	27.59	8.06	34.85	37.42	9.62	7.85	23.31	23.31%	32.73	25.69	25.69%	73.86
NLO	271.3	+30.08	+12.47%	0	4.66	162.95	2.24	1.4	559.45	1.45	1.38	78.19	-	-	23.86	2.53	4.43	0.64	3.45	-	0.27	0.9	6.2	-	22.07	15.03	-	79.99
OMPL	870	-4.99	-0.57%	0.01	-	-	-	0.14	98.04	1.32	1.61	-6.29	-6.29	-	353	3.51	-17.96	8.98	-139.9	-143.8	25.13	1.23	-2.56	-2.56%	5.16	-6.23	-6.23%	-
PCIL	633	+22	+3.6%	0.02	19.98	38.22	9.55	0.46	129.15	3.19	1.13	1.07	-	-	89.43	2.8	0.83	4.61	556.07	-	4.68	1.13	0.38	-	4.46	0.82	-	88.12
SAGAR	1,608	+17.97	+1.13%	0.01	2.37	1,013.89	0.36	0.14	119.96	2.1	0.77	-7.89	-	-	-	1.29	-27.28	13.49	-205.07	-	55.97	1.87	-3.72	-	-4.47	-6.57	-	-
SAIL	993.5	+20.53	+2.11%	0.02	6.97	116.61	3.13	0.59	108.23	2.22	0.73	1.09	-	-	72.78	2.27	0.98	7.74	768.81	-	7.57	1.15	0.58	-	4.47	1.01	-	79.36
SAPIL	1,348.9	+15.86	+1.19%	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SARBTM	825.7	+13.56	+1.67%	0.04	10.56	90.35	4.04	0.65	199.82	1.11	0.59	21.2	21.2	308.73	15.28	3.61	10.79	3.86	36.42	38.44	3.93	0.67	7	7%	14.26	10.8	10.8%	82.4
SHIVM	702	+14.98	+2.18%	0.04	3.31	35.03	10.42	0.54	188.76	1.64	0.24	14.03	14.03	244.1	1.17	2.7	11.33	3.29	44.26	49.04	5.02	0.68	6.11	6.11%	8.67	7.52	7.52%	85.03
SONA	434.9	+30.91	+7.65%	0.01	5.73	114.78	3.18	0.3	200.81	1.46	1.49	10.96	10.96	222.53	52.59	1.19	7.63	2	36.61	36.95	2.79	0.59	2.3	2.3%	8.69	5.6	5.6%	79.88
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	735	+0.07	+0.01%	0.01	3.19	598.36	0.61	0.19	121.41	7.85	0.3	2.23	-	-	49.07	5.48	7.48	6.42	349.78	-	26.17	7.46	1.41	-	4.1	1.83	-	83.99
SYPNL	1,319.8	+9.95	+0.76%	0.02	9.8	72.28	5.05	0.47	111.78	9.59	0.19	5.16	-	-	0.15	3.38	8.3	11.23	243.22	-	20.2	7.58	3.89	-	8.16	4.61	-	79.87
UNL	47,999	0	0%	0.04	1.91	65.06	5.61	1.01	5,537.13	2.37	0.52	1,712.27	1,712.27	14,605.61	1.9	2.97	19.92	8.52	27.57	28.03	5.49	1.72	20.09	20.09%	64.77	30.57	30.57%	81.36

AVG	5,117.42	17.51	2.49%	0.02	6.38	188.95	5.1	0.581	920.54	3.24	0.79	178.85	308.26	4,021.38	49.25	2.47	4.71	5.889	116.89	4.494	11.626	2.43	5.21	7.7%	13.99	7.77	11.25%	80.45
MED	993.5	15.86	1.19%	0.02	5.73	81.11	4.5	0.505	153.58	1.87	0.75	9.17	21.2	322.63	15.31	2.75	7.54	4.61	34.85	32.91	5.02	1.14	4.61	6.6%	8.68	5.96	10.8%	79.99
MAX	47,999	69.2	12.47%	0.05	19.98	1,013.89	12.44	1.4	5,537.13	9.59	1.61	1,712.27	1,712.27	14,605.61	353	5.48	27.59	13.49	768.81	49.04	55.97	7.85	23.31	23.31%	64.77	30.57	30.57%	88.12
MIN	271.3	-4.99	-0.57%	0	-3.73	29.34	0.36	0.14	98.04	0.66	0.11	-7.89	-6.29	222.53	0.15	-2.05	-27.28	0.64	-205.07	-143.8	0.27	0.35	-3.72	-2.56%	-4.47	-6.57	-6.23%	71.34