Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 811.00

NPR -3-0.37%

09:14 AM NPT · Jun 26, 2026

Est. 2010 · Neupane Tower, Tinkune, Kathmandu, Nepal · CEO: Santosh KC

Sarbottam Cement Limited is one of Nepal’s leading premium cement manufacturers, known for producing high-quality OPC and PPC cement using state-of-the-art European technology. Established under the Saurabh Group, the company is recognized for being Nepal’s first cement manufacturer to operate a fully automated cement plant with advanced German Vertical Roller Mill (VRM) technology, ensuring superior product consistency, strength, and durability. Headquartered in Nawalparasi and Kathmandu, Sarbottam Cement operates an integrated cement plant with its own clinker production facility, enabling full quality control from raw materials to finished goods. The company focuses on sustainable manufacturing practices, minimal environmental impact, and energy-efficient production systems that meet international standards. Sarbottam Cement has become a trusted brand in Nepal’s construction and infrastructure sector, widely used in large civil engineering projects, commercial developments, and residential construction. With a strong distribution network across all major regions of Nepal, the company emphasizes reliability, premium quality, and customer satisfaction as its core values. As a publicly listed company on the Nepal Stock Exchange (NEPSE), Sarbottam Cement Limited continues to invest in innovation, plant modernization, and market expansion—positioning itself as a major force in Nepal’s industrial and construction ecosystem.

sarbottamcement.com/facebook

Trading

Open

830.00

High

830.00

Low

799.00

Prev Close

814.00

Volume

19,562

Turnover

Rs 15,789,679.7

Txns

Valuation · Q3 FY25/26

EPS Ann.

23.12

EPS TTM

25.02

BVPS

195.96

P/E Ann.

35.08

P/E TTM

32.41

Graham #

319.28

Capital

Mkt Cap

40.35 Arab

Total

4.98 Crore

Public

54.23 Lakh

Promoter

4.43 Crore

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Sell

RSI

Strong Buy

SuperTrend

Strong Sell

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

7.02

ADX

29.61

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

840.43

SMA 50

844.9

Bands & Channels

BB Width %

9.1%

Volume & Flow

OBV

493,952

Flow Analysis

[ Live 2026-06-26 ]

Total Buy

85,224

Shares Bought

Total Sell

85,224

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 51%

Distribution 49%

Accumulators

Quantity

41,309

Amount

33,849,149

Avg Rate

819.41

Rank

Brokers

#56#39#34#71#49

Distributors

Quantity

39,063

Amount

31,917,084

Avg Rate

817.07

Rank

Brokers

#35#13#44

Net Flow Impact:

+2,246units

(Rs. 1,932,066)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 136,326 ]

Buy Side

Total: 60,157

Broker

QTY

AVG

NET

17,423

815.91

+17,402

20.4%

10,015

825.42

+9,223

11.8%

5,572

816.26

+5,060

6.5%

4,449

819.49

+3,535

5.2%

3,850

824.14

+3,850

4.5%

3,382

813.23

+3,203

4.0%

3,125

815.40

+711

3.7%

2,700

824.85

+2,700

3.2%

2,000

811.10

+1,990

2.4%

1,816

816.14

+1,687

2.1%

1,395

808.39

+1,395

1.6%

1,250

815.28

+1,250

1.5%

1,195

813.04

+412

1.4%

1,000

812.10

+760

1.2%

985

813.21

+968

1.2%

Sell Side

Total: 76,169

Broker

QTY

AVG

NET

20,940

816.87

-20,680

24.6%

9,673

820.77

-3,695

11.3%

9,528

811.56

-8,308

11.2%

8,595

823.64

-7,715

10.1%

6,660

813.76

-4,669

7.8%

5,071

801.01

-4,021

6.0%

3,359

830.71

-3,359

3.9%

2,700

804.35

-1,941

3.2%

2,086

814.32

-1,930

2.5%

1,678

818.46

-204

2.0%

1,480

817.61

-140

1.7%

1,160

815.99

-1,160

1.4%

1,156

816.30

-535

1.4%

1,102

828.16

-1,079

1.3%

981

808.73

-671

1.1%

Financial Fundamentals

Financial Metric	FY25/26 Q3	FY24/25 Q3	FY23/24 Q3	FY22/23 Q3	Growth %
Assets
Non-current Assets
Intangible Assets	7,912	717	1,018	0	+1002.78%
Property, Plant and Equipment	9,054,203	8,350,767	8,156,402	0	+8.42%
Investments	1,315,000	1,305,000	556,037	0	+0.77%
Prepayments	0.00	0.00	0.00	0	-
Advances	0.00	0.00	0.00	0	-
Deferred Tax Assets	0.00	0.00	0.00	0	-
Others Non-Current Assets	12,403	12,403	12,403	0	0.00%
Total Non-Current Assets	10,389,517	9,668,887	8,725,860	0	+7.45%
Current Assets
Inventories	2,098,284	2,069,624	2,742,884	0	+1.38%
Trade Receivables	1,724,738	2,543,569	1,921,697	0	-32.19%
Income Tax Receivable	0.00	0.00	21385.11	0	-
Cash and Cash Equivalents	106,180	90,652	313,672	0	+17.13%
Other Current Assets	2,231,991	412,933	172,266	0	+440.52%
Total Current Assets	6,161,193	5,116,778	5,171,904	0	+20.41%
Total Assets	16,550,710	14,785,665	13,897,764	0	+11.94%
Equity And Liabilities
Equity
Paid Up Capital	5,224,275	4,975,500	4,650,000	0	+5.00%
Reserves and Surpluses	5,013,002	4,673,243	5,241,820	0	+7.27%
Non-Controlling Interest	0.00	0.00	0.00	0	-
Total Equity	10,237,277	9,648,743	9,891,820	0	+6.10%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0.00	0	-
Deferred Tax Liability	643,971	442,249	317,272	0	+45.61%
Borrowing	60,475	110,293	152,503	0	-45.17%
Provisions and Payables	0.00	0.00	0.00	0	-
Total Non-Current Liabilities	704,446	552,542	469,775	0	+27.49%
Current Liabilities
Borrowing	60,475	110,293	152,503	0	-45.17%
Trade Payables	612,185	384,933	255,453	0	+59.04%
Provisions and Payables	0.00	0.00	0.00	0	-
Income Tax Payables	65,776	42,714	0	0	+53.99%
Other Current Liabilities	279,288	301,876	139,796	0	-7.48%
Total Current Liabilities	5,608,987	4,584,380	3,536,170	0	+22.35%
Total Liabilities	6,313,433	5,136,922	4,005,945	0	+22.90%
Total Equity and Liabilities	16,550,710	14,785,665	13,897,764	0	+11.94%

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)	PEG	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	0.07	-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	0.16	-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	0.11	-	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
RSML	3,248	+48	+1.5%	0.06	15.12	24.14	66.24	5.51	0.69	497.37	2	0.48	18.73	22.05	496.75	41.3	121.67	3	3.57	12.87	256.22	-	162.36	16.3	1.1	2.45	2.89%	6.09	4.23	4.97%	85
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	24.65	-	20.86	1.83	0.89	-	4.45	1.47	-	99.04
SAPIL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
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	0.9	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	0.11	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	5,719.57	-41.62	-0.7%	0.03	136.4	32.15	190.77	3.24	0.53	977.29	2.59	0.93	89.57	191.93	3,364.98	40.56	235.35	1.57	3.17	9.979	116.59	4.333	-13.809	25.234	1.79	3.51	5.71%	10.28	5.31	6.91%	81.97
MED	1,035	-3.99	-0.39%	0.02	68.6	4.66	144.27	2.53	0.465	177.01	1.83	0.96	12.29	10.02	292.7	27.47	210.98	1.65	4	9.245	46.6	0.135	22.24	13.33	1	2.25	2.2%	6.65	4.5	4.97%	80.58
MAX	46,700.1	48	1.88%	0.06	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	3	27.53	22.53	790.24	24.65	162.36	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	121.67	-1.42	-29.44	0.64	-296.15	0.07	-175	0.27	0.47	-3.79	-4.16%	-2.79	-9.05	-10.24%	71.76