NEPSE Chart

Flow Analysis

[ Live 2026-09-15 ]

Total Buy

437,335

Shares Bought

Total Sell

437,335

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 30%

Distribution 70%

Accumulators

Quantity

76,697

Amount

226,625,792

Avg Rate

2954.82

Rank

Brokers

#43#58#13#94#74

Distributors

Quantity

176,600

Amount

520,438,051

Avg Rate

2946.99

Rank

Brokers

#101#77#67#45

Net Flow Impact:

-99,903units

(Rs. -293,812,259)

Net Flow by Timeframe

RSML — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 433,993 ]

Buy Side

Total: 170,787

Broker

QTY

AVG

NET

27,679

2965.20

+1,288

6.3%

23,854

2956.20

+12,169

5.5%

16,864

2971.34

+12,084

3.9%

15,256

2949.24

+14,355

3.5%

12,066

2942.63

+6,733

2.8%

10,063

2935.33

+744

2.3%

8,657

2945.64

+6,602

2.0%

8,480

2967.17

+3,274

1.9%

8,468

2950.36

+224

1.9%

7,415

2958.12

+5,073

1.7%

6,959

2953.92

+4,193

1.6%

6,559

2932.81

+3,214

1.5%

6,423

2990.59

+278

1.5%

6,225

2996.77

+5,457

1.4%

5,819

2998.73

+5,819

1.3%

Sell Side

Total: 263,206

Broker

QTY

AVG

NET

118,124

2945.02

-24,724

27.0%

101

27,785

2935.48

-25,535

6.3%

20,404

2941.55

-4,700

4.7%

15,960

2972.69

-9,645

3.6%

14,926

2938.02

-5,507

3.4%

14,731

2956.67

-11,431

3.4%

10,398

2974.77

-714

2.4%

6,505

2970.43

-422

1.5%

5,599

2950.47

-659

1.3%

5,370

2907.59

-2,960

1.2%

5,292

2968.15

-1,492

1.2%

4,898

2974.65

-418

1.1%

4,867

2947.20

-2,142

1.1%

4,399

2964.00

-252

1.0%

3,948

2974.73

-2,109

0.9%

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	13,515	-413.68	-2.97%	0.03	4.33	56.5	6.46	0.69	3,115.45	1.11	1.31	150.48	-100.89	-	29.02	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	11,838	+328.03	+2.85%	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	21.57	1.62	0.46	7.83	7.83%	19	17.05	17.05%	81.23
ECL	1,384	+10.98	+0.8%	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	384	+9.11	+2.43%	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	-55.55	3.61	0.35	-1.39	-1.39%	5.88	-3.63	-3.63%	-
HDL	1,217.9	+16.93	+1.41%	0.04	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	35.85	9.62	7.85	23.31	23.31%	32.73	25.69	25.69%	73.86
NLO	277.4	0	0%	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	906	+23.99	+2.72%	0.01	-	-	-	0.14	98.04	1.32	1.61	-6.29	-6.29	-	353	3.51	-17.96	8.98	-139.9	-142.77	25.13	1.23	-2.56	-2.56%	5.16	-6.23	-6.23%	-
PCIL	632.1	+17.1	+2.78%	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	1,622	+72.07	+4.65%	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	1,012.7	+22.67	+2.29%	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	1,420	-23.97	-1.66%	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SARBTM	807	+12	+1.51%	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	36.75	3.93	0.67	7	7%	14.26	10.8	10.8%	82.4
SHIVM	681	+10.99	+1.64%	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	45.12	5.02	0.68	6.11	6.11%	8.67	7.52	7.52%	85.03
SONA	405.5	+8.5	+2.14%	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	36.31	2.79	0.59	2.3	2.3%	8.69	5.6	5.6%	79.88
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	768	+13.13	+1.74%	0.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,337	+21.96	+1.67%	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	47,000	-198.23	-0.42%	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	27.22	5.49	1.72	20.09	20.09%	64.77	30.57	30.57%	81.36

AVG	5,012.21	-4.02	1.39%	0.02	6.48	161.01	5.2	0.593	950.84	2.93	0.85	170.61	246.97	3,704.34	50.6	2.2	4.22	6.036	105.42	-15.359	10.8	2.09	5.15	6.82%	14.01	7.56	9.35%	80.35
MED	1,012.7	12	1.67%	0.02	5.2	79.97	4.56	0.54	165.73	1.64	0.77	10.96	14.03	315.68	15.34	2.53	7.59	5.645	35.64	27.22	5.16	1.13	3.89	6.11%	8.67	5.6	7.52%	79.94
MAX	47,000	328.03	4.65%	0.04	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	3.61	27.59	13.49	768.81	45.12	55.97	7.85	23.31	23.31%	64.77	30.57	30.57%	88.12
MIN	277.4	-413.68	-2.97%	0	-3.73	29.34	0.36	0.14	98.04	0.66	0.11	-7.89	-100.89	222.53	0.15	-2.05	-27.28	0.64	-205.07	-142.77	0.27	0.35	-3.72	-2.56%	-4.47	-6.57	-6.23%	73.61