Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 806.00

NPR -7-0.86%

09:14 AM NPT · Nov 6, 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

810.00

High

810.00

Low

800.10

Prev Close

813.00

Volume

11,929

Turnover

Rs 9,586,290.6

Txns

Valuation · Q4 FY25/26

EPS Ann.

21.20

EPS TTM

21.20

BVPS

199.82

P/E Ann.

38.02

P/E TTM

38.02

Graham #

308.73

Capital

Mkt Cap

42.11 Arab

Total

5.22 Crore

Public

67.41 Lakh

Promoter

4.55 Crore

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Sell

RSI

Neutral

SuperTrend

Strong Buy

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

47.11

ADX

31.3

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

809.05

SMA 50

803.12

Bands & Channels

BB Width %

3.76%

Volume & Flow

OBV

504,072

Flow Analysis

[ Live 2026-11-06 ]

Total Buy

56,447

Shares Bought

Total Sell

56,447

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 48%

Distribution 52%

Accumulators

Quantity

26,776

Amount

21,706,136

Avg Rate

810.66

Rank

Brokers

#52#14#20

Distributors

Quantity

28,569

Amount

23,140,709

Avg Rate

809.99

Rank

#10

Brokers

#44#42#74#45

Net Flow Impact:

-1,793units

(Rs. -1,434,573)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 93,394 ]

Buy Side

Total: 46,599

Broker

QTY

AVG

NET

13,509

808.91

+13,359

23.9%

8,268

813.85

+8,212

14.7%

4,999

810.11

+4,999

8.9%

3,995

805.15

+3,542

7.1%

3,285

812.43

+2,918

5.8%

2,992

813.00

+2,842

5.3%

2,459

811.87

+1,090

4.4%

1,660

805.61

+1,560

2.9%

1,500

814.57

+1,000

2.7%

1,012

805.64

+989

1.8%

734

814.68

+734

1.3%

650

805.71

+610

1.1%

555

806.75

+166

1.0%

526

805.00

+526

0.9%

455

808.47

+455

0.8%

Sell Side

Total: 46,795

Broker

QTY

AVG

NET

14,103

808.61

-13,643

25.0%

6,612

812.67

-5,106

11.7%

4,082

815.02

-3,322

7.2%

3,772

805.05

-3,772

6.7%

3,249

814.12

-2,439

5.8%

3,189

807.24

-2,841

5.7%

2,785

812.88

-1,545

4.9%

1,876

809.15

-1,186

3.3%

1,495

807.31

-1,495

2.6%

1,232

814.15

-791

2.2%

1,091

803.71

-755

1.9%

933

811.31

-933

1.6%

803

811.10

-653

1.4%

800

813.98

-800

1.4%

773

801.74

-773

1.4%

Financial Fundamentals

Financial Metric	FY25/26 Q4	FY24/25 Q4	FY23/24 Q4	FY22/23 Q4	Growth %
Assets
Non-current Assets
Intangible Assets	8,213	2,205	1,298	0	+272.41%
Property, Plant and Equipment	9,166,259	8,447,156	8,275,946	0	+8.51%
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	10,501,875	9,766,764	8,845,683	0	+7.53%
Current Assets
Inventories	2,407,724	1,993,966	2,805,892	0	+20.75%
Trade Receivables	2,539,134	2,997,355	1,798,537	0	-15.29%
Income Tax Receivable	0.00	23754.63	20377.46	0	-100.00%
Cash and Cash Equivalents	146,919	100,619	80,709	0	+46.02%
Other Current Assets	1,004,641	139,667	252,574	0	+619.31%
Total Current Assets	6,098,418	5,255,362	4,958,088	0	+16.04%
Total Assets	16,600,293	15,022,125	13,803,771	0	+10.51%
Equity And Liabilities
Equity
Paid Up Capital	5,224,275	4,975,500	4,650,000	0	+5.00%
Reserves and Surpluses	5,214,618	5,074,800	4,595,401	0	+2.76%
Non-Controlling Interest	0.00	0.00	0.00	0	-
Total Equity	10,438,893	10,050,300	9,245,401	0	+3.87%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0.00	0	-
Deferred Tax Liability	660,243	610,899	367,011	0	+8.08%
Borrowing	22,979	99,598	135,744	0	-76.93%
Provisions and Payables	0.00	0.00	0.00	0	-
Total Non-Current Liabilities	683,221	710,497	502,755	0	-3.84%
Current Liabilities
Borrowing	22,979	99,598	135,744	0	-76.93%
Trade Payables	751,702	325,409	1,000,103	0	+131.00%
Provisions and Payables	0.00	0.00	0.00	0	-
Income Tax Payables	0.00	0.00	0.00	0	-
Other Current Liabilities	93,372	160,661	76,085	0	-41.88%
Total Current Liabilities	5,478,178	4,261,329	4,055,616	0	+28.56%
Total Liabilities	6,161,399	4,971,825	4,558,371	0	+23.93%
Total Equity and Liabilities	16,600,293	15,022,125	13,803,771	0	+10.51%

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 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	14,186.2	0	0%	0.03	59.84	6.1	38.22	9.55	0.89	3,460.17	1.26	0.9	450.71	450.71	5,923.64	11.67	118.51	3.08	7.39	4.09	31.39	0.1	32.91	2.32	0.8	6.6	6.6%	16.78	13.92	13.92%	71.34
BNT	12,000	+292.68	+2.5%	0.01	36.03	10.13	29.34	12.44	1.03	3,470.17	0.97	0.94	544.86	544.86	6,522.43	15.34	114.78	3.18	7.59	3.35	21.31	0.11	22.85	1.62	0.46	7.83	7.83%	19	17.05	17.05%	81.23
ECL	1,274.9	+3.94	+0.31%	0	80.75	4.52	299.18	1.22	0.42	116.63	5.35	0.19	7.38	-	-	3.04	222.56	1.64	12.81	-	-	-	-	-	4.42	5.33	-	9.17	6.32	-	79.47
GCIL	388	-17.99	-4.43%	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	-	-61.39	3.61	0.35	-1.39	-1.39%	5.88	-3.63	-3.63%	-
HDL	1,299	+9.03	+0.7%	0.05	35.64	10.24	81.11	4.5	0.85	141.43	9.37	0.11	32.71	32.71	322.63	0.26	181.59	2.01	27.59	8.06	34.85	6.87	37.42	9.62	7.85	23.31	23.31%	32.73	25.69	25.69%	73.86
NLO	279.4	0	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	799.9	+4.93	+0.62%	0	-	-	-	-	0.14	98.04	1.32	1.61	-6.29	-6.29	-	353	103.99	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	606	-5.01	-0.82%	0.02	18.27	19.98	38.22	9.55	0.46	129.15	3.19	1.13	1.07	-	-	89.43	130.36	2.8	0.83	4.61	556.07	-	-	4.68	1.13	0.38	-	4.46	0.82	-	88.12
RSML	2,669	+44.87	+1.71%	0.05	-	-36.2	51.12	7.14	0.72	503.32	2.07	0.46	21	21	487.67	-134.66	-	-4.4	3.81	5.9	141.43	-	131.29	5.39	1.22	2.76	2.76%	6.31	4.66	4.66%	84.85
SAGAR	1,505	-13.97	-0.92%	0.01	154.01	2.37	1,013.89	0.36	0.14	119.96	2.1	0.77	-7.89	-	-	-	282.95	1.29	-27.28	13.49	-205.07	-	-	55.97	1.87	-3.72	-	-4.47	-6.57	-	-
SAIL	902	+9.99	+1.12%	0.01	52.37	6.97	116.61	3.13	0.59	108.23	2.22	0.73	1.09	-	-	72.78	160.79	2.27	0.98	7.74	768.81	-	-	7.57	1.15	0.58	-	4.47	1.01	-	79.36
SAPIL	1,078.9	-14.99	-1.37%	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SHIVM	685	+1.23	+0.18%	0.04	110.27	3.31	35.03	10.42	0.54	188.76	1.64	0.24	14.03	14.03	244.1	1.17	135.19	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	467	+0.51	+0.11%	0.01	63.7	5.73	114.78	3.18	0.3	200.81	1.46	1.49	10.96	10.96	222.53	52.59	306.72	1.19	7.63	2	36.61	0.01	36.95	2.79	0.59	2.3	2.3%	8.69	5.6	5.6%	79.88
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	608	+2	+0.33%	0.01	114.42	3.19	598.36	0.61	0.19	121.41	7.85	0.3	2.23	-	-	49.07	66.61	5.48	7.48	6.42	349.78	-	-	26.17	7.46	1.41	-	4.1	1.83	-	83.99
SYPNL	1,275	+1.15	+0.09%	0.02	37.24	9.8	72.28	5.05	0.47	111.78	9.59	0.19	5.16	-	-	0.15	107.99	3.38	8.3	11.23	243.22	-	-	20.2	7.58	3.89	-	8.16	4.61	-	79.87
UNL	48,500	+589.3	+1.23%	0.04	191.1	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	122.9	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	5,207.25	53.39	0.08%	0.02	79.38	3.27	186.33	5.31	0.585	939.51	3.3	0.78	178.83	308.24	4,046.94	38.54	157.09	1.97	4.27	6.025	123.89	1.44	14.811	11.723	2.46	4.94	7.23%	13.5	7.39	10.57%	80.64
MED	1,078.9	1.23	0.18%	0.01	63.7	4.66	78.83	4.63	0.505	153.58	2.09	0.75	9.17	21	487.67	13.5	132.78	2.62	7.44	5.9	34.85	0.11	32.91	5.39	1.19	3.33	6.11%	8.42	5.13	7.52%	79.99
MAX	48,500	589.3	2.5%	0.05	191.1	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	306.72	5.48	27.59	13.49	768.81	6.87	131.29	55.97	7.85	23.31	23.31%	64.77	30.57	30.57%	88.12
MIN	279.4	-17.99	-4.43%	0	18.27	-36.2	29.34	0.36	0.14	98.04	0.66	0.11	-7.89	-6.29	222.53	-134.66	66.61	-4.4	-27.28	0.64	-205.07	0.01	-143.8	0.27	0.35	-3.72	-2.56%	-4.47	-6.57	-6.23%	71.34