NEPSE Chart

Broker Analysis (Zero-Sum)

Live 2026-03-26

Total Buy

142,407

Shares Bought

Total Sell

142,407

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Manu.& Pro.▼ DISTRIBUTING

Accumulation 34%Distribution 66%

ACCUMULATORS4

Quantity24,069

Amount49,414,113

Avg Rate2053.02

Rank#7

Brokers

#32# 40# 59# 26

DISTRIBUTORS5

Quantity47,101

Amount95,211,571

Avg Rate2021.43

Rank#6

Brokers

#58# 49# 97# 43# 36

Net Flow Impact

-23,032units(Rs. -45,797,459)

Net Flow by Timeframe

SAGAR — Broker Breakdown (7D)

▲ 15 Buyers

▼ 15 Sellers

Vol: 146,886

▲ BUY SIDE

Total: 66,419

BR#

QTY

AVG

NET

▼ SELL SIDE

Total: 80,467

BR#

QTY

AVG

NET

NET FLOW

-14,048 units

Financial Fundamentals

Financial Metric	FY25/26 Q2	FY24/25 Q2	FY23/24 Q2	FY22/23 Q2	Growth %
Assets
Non-current Assets
Intangible Assets	871,987	1,586,996	0	0	-45.05%
Property, Plant and Equipment	496,161,889	485,757,447	0	0	+2.14%
Investments	102,800,197	89,412,499	0	0	+14.97%
Prepayments	0.00	0.00	0	0	-
Advances	0.00	0.00	0	0	-
Deferred Tax Assets	53,801,995	47,846,553	0	0	+12.45%
Others Non-Current Assets	53,812,136	16,537,237	0	0	+225.40%
Total Non-Current Assets	707,448,204	641,140,732	0	0	+10.34%
Current Assets
Inventories	99,738,443	41,412,283	0	0	+140.84%
Trade Receivables	421,992,778	249,908,881	0	0	+68.86%
Income Tax Receivable	0.00	0.00	0	0	-
Cash and Cash Equivalents	722,128	10,480,604	0	0	-93.11%
Other Current Assets	256,436,601	96,046,843	0	0	+166.99%
Total Current Assets	778,889,950	397,848,611	0	0	+95.78%
Total Assets	1,486,338,154	1,038,989,343	0	0	+43.06%
Equity And Liabilities
Equity
Paid Up Capital	726,000,000	580,800,000	0	0	+25.00%
Reserves and Surpluses	205,774,140	210,543,330	0	0	-2.27%
Non-Controlling Interest	0.00	0.00	0	0	-
Total Equity	931,774,140	791,343,330	0	0	+17.75%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0	0	-
Deferred Tax Liability	0.00	0.00	0	0	-
Borrowing	288,728,275	117,124,000	0	0	+146.52%
Provisions and Payables	598,509	537,771	0	0	+11.29%
Total Non-Current Liabilities	140,107,924	92,344,723	0	0	+51.72%
Current Liabilities
Borrowing	288,728,275	117,124,000	0	0	+146.52%
Trade Payables	42,617,882	11,933,793	0	0	+257.12%
Provisions and Payables	598,509	537,771	0	0	+11.29%
Income Tax Payables	0.00	0.00	0	0	-
Other Current Liabilities	82,511,424	25,705,727	0	0	+220.98%
Total Current Liabilities	414,456,090	155,301,291	0	0	+166.87%
Total Liabilities	554,564,014	247,646,014	0	0	+123.93%
Total Equity and Liabilities	1,486,338,154	1,038,989,344	0	0	+43.06%

Sector Peers — Manu.& Pro. (13)

Peer Comparison

Manu.& Pro. SECTOR — NEPAL

2025/2026 Q2

NPR/Millions

Statement

Highlight

TICKER	Market				Key Ratios
	Price	Chg	Chg%	Mkt Cap (M)	Asset Turnover	BVPS	C/D Ratio%	EPS (Annu.)	EPS (TTM)	Graham's No.	Int. Rate Spread%	NIM%	NPL%	NPM%	P/B	P/E (Annu.)	PEG	P/E (Latest)	P/E (TTM)	P/S	ROA (Annu.)%	ROA (TTM)%	ROE (Annu.)%	ROE (TTM)%
BNL	15,800	+193.52	+1.24%	-	0.73	3,026.11	-	32.09	-63.77	-	-	0%	-	0.65%	10.16	478.97	4.3	484.57	-243.85	12.61	0.48%	-0.95%	1.04%	-2.08%
BNT	11,790	-210	-1.75%	-	0.78	3,021.55	-	223.96	-291.85	-	-	0%	-	4.02%	7.81	52.65	0.25	52.6	-40.36	8.47	3.1%	-4.06%	6.98%	-9.11%
GCIL	457.9	-9.11	-1.95%	-	0.18	166.58	-	-10.54	-5.14	-	-	0%	-	-12.72%	5.16	-40.8	0	-39.04	-80.06	20.76	-2.34%	-1.14%	-6.24%	-3.04%
HDL	1,204.6	-21.46	-1.75%	-	0.74	120.87	-	24.31	27.03	271.13	-	0%	-	25.54%	18.91	47.02	0	46.65	41.95	48.04	18.88%	20.99%	22.18%	24.65%
NLO	269.4	+10.31	+3.98%	0	1.34	507.62	-	48.25	-	-	-	0%	-	3.19%	1	5.27	0	5.58	0	0.67	4.28%	-	9.88%	-
OMPL	1,321	-58.06	-4.21%	-	0.14	97.93	-	-12.81	-	-	-	0%	-	-36.66%	27.06	-103.43	0	-101.48	0	151.69	-5.02%	-	-13.08%	-
RSML	2,214.4	+201.31	+10%	-	0.65	4,023.41	-	118.66	183.44	4,075.07	-	0%	-	2.86%	0	0	0.01	3.05	1.97	0	1.86%	2.89%	3.3%	5.13%
SAIL	1,348	-43.99	-3.16%	-	0.6	110.63	-	1.92	-	-	-	0%	-	1.78%	20.34	585.94	0	716.15	0	41.77	1.06%	-	1.72%	-
SARBTM	895	-2.96	-0.33%	-	0.54	188.92	-	20.61	24.91	325.4	-	0%	-	13.18%	9.26	42.46	0.37	41.59	34.41	22.4	7.08%	8.58%	11.24%	13.58%
SHIVM	699	-6.99	-0.99%	-	0.49	180.38	-	12.77	19.57	281.83	-	0%	-	11.52%	6.86	48.47	0.09	47.3	30.86	22.35	5.68%	8.72%	7.26%	11.13%
SONA	474	-10.41	-2.15%	-	0.24	191.42	-	3.09	5.72	156.96	-	0%	-	2.81%	4.47	138.48	0.98	136.44	73.71	15.57	0.66%	1.24%	1.64%	3.04%
SYPNL	1,968.8	-51.1	-2.53%	-	0.44	109.64	-	1.2	-	-	-	0%	-	2.52%	25.72	1,175.08	0	1,588.33	0	118.35	1.08%	-	1.36%	-
UNL	46,900	-51.65	-0.11%	-	0.95	4,627.69	-	1,587.19	2,404.89	15,824.17	-	0%	-	19.31%	20.36	29.68	0.55	29.36	19.38	22.92	18.24%	27.65%	34.26%	51.91%

AVG	6,564.78	-4.66	-0.29%	0	0.602	1,259.44	-	157.75	256.09	3,489.09	-	0%	-	2.92%	12.085	189.215	0.504	231.623	-12.461	37.354	4.23%	7.1%	6.27%	10.58%
MED	1,321	-10.41	-1.75%	0	0.6	188.92	-	20.61	19.57	303.62	-	0%	-	2.86%	9.26	47.02	0.01	46.65	0	22.35	1.86%	2.89%	3.3%	5.13%
MAX	46,900	201.31	10%	0	1.34	4,627.69	-	1,587.19	2,404.89	15,824.17	-	0%	-	25.54%	27.06	1,175.08	4.3	1,588.33	73.71	151.69	18.88%	27.65%	34.26%	51.91%
MIN	269.4	-210	-4.21%	0	0.14	97.93	-	-12.81	-291.85	156.96	-	0%	-	-36.66%	0	-103.43	0	-101.48	-243.85	0	-5.02%	-4.06%	-13.08%	-9.11%