NEPSE Chart

Flow Analysis

[ Live 2026-08-12 ]

Total Buy

162,473

Shares Bought

Total Sell

162,473

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 65%

Distribution 35%

Accumulators

Quantity

43,533

Amount

113,706,335

Avg Rate

2611.96

Rank

Brokers

#77#76#60#69

Distributors

Quantity

23,164

Amount

59,908,250

Avg Rate

2586.27

Rank

Brokers

#4#56#45#84#95

Net Flow Impact:

+20,369units

(Rs. 53,798,085)

Net Flow by Timeframe

RSML — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 146,507 ]

Buy Side

Total: 89,815

Broker

QTY

AVG

NET

30,239

2607.61

+8,272

18.6%

12,706

2583.21

+21

7.8%

6,267

2626.34

+3,360

3.9%

5,169

2612.07

+476

3.2%

4,042

2606.29

+1,272

2.5%

3,929

2628.47

+817

2.4%

3,704

2612.03

+2,505

2.3%

3,582

2626.36

+2,613

2.2%

3,445

2608.98

+3,025

2.1%

100

3,255

2636.11

+140

2.0%

3,210

2595.67

+715

2.0%

3,181

2590.92

+143

2.0%

2,424

2637.73

+2,120

1.5%

2,362

2630.05

+2,262

1.4%

2,300

2667.94

+1,665

1.4%

Sell Side

Total: 56,692

Broker

QTY

AVG

NET

7,991

2596.97

-3,154

4.9%

4,850

2598.79

-1,014

3.0%

4,200

2551.54

-3,120

2.6%

4,025

2590.77

-3,206

2.5%

4,006

2615.54

-2,035

2.5%

3,840

2595.06

-1,401

2.4%

3,757

2588.74

-1,392

2.3%

3,596

2572.80

-3,186

2.2%

3,352

2613.30

-2,982

2.1%

3,295

2598.43

-782

2.0%

2,939

2623.96

-705

1.8%

2,937

2607.50

-255

1.8%

2,780

2628.49

-486

1.7%

2,755

2625.16

-966

1.7%

2,369

2577.99

-1,188

1.5%

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	14,500	+235.37	+1.65%	-	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	11,600	+49.67	+0.43%	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	1,575	+45.13	+2.95%	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
GCIL	342	-5.1	-1.47%	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	1,166	+3.95	+0.34%	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	900	+4.92	+0.55%	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	623	0	0%	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	1,680	-20.06	-1.18%	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	1,093	-7.04	-0.64%	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	794.9	+6.93	+0.88%	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	632.1	-3.88	-0.61%	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	402.4	-0.69	-0.17%	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	801.1	-12.86	-1.58%	0.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,300	-21	-1.59%	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	47,700	-800.25	-1.65%	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	5,336.18	-32.81	-0.13%	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	996.5	-0.34	-0.09%	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	47,700	235.37	2.95%	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	-800.25	-1.65%	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