Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 843.50

NPR +4.5+0.54%

09:14 AM NPT · May 15, 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

850.00

High

850.00

Low

839.00

Prev Close

839.00

Volume

7,173

Turnover

Rs 6,043,224.3

Txns

Valuation · Q2 FY25/26

EPS Ann.

20.61

EPS TTM

24.91

BVPS

188.92

P/E Ann.

40.93

P/E TTM

33.86

Graham #

295.98

Capital

Mkt Cap

41.97 Arab

Total

4.98 Crore

Public

54.23 Lakh

Promoter

4.43 Crore

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Buy

RSI

Neutral

SuperTrend

Strong Sell

Trend Analysis

Direction

Downtrend

Strength

Strong

Momentum

RSI (14)

51.37

ADX

25.9

Overall Score

Above Line

Technical Score

Moving Averages

SMA 20

842.57

SMA 50

866.94

Bands & Channels

BB Width %

6.36%

Volume & Flow

OBV

564,765

Flow Analysis

[ Live 2026-05-15 ]

Total Buy

38,371

Shares Bought

Total Sell

38,371

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 59%

Distribution 41%

Accumulators

Quantity

12,320

Amount

10,368,906

Avg Rate

841.63

Rank

Brokers

#17#34#53#65

Distributors

Quantity

8,450

Amount

7,130,472

Avg Rate

843.84

Rank

Brokers

#49#29#43#52

Net Flow Impact:

+3,870units

(Rs. 3,238,434)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 49,776 ]

Buy Side

Total: 24,481

Broker

QTY

AVG

NET

5,645

837.97

+4,759

14.7%

3,016

843.36

+1,966

7.9%

2,582

848.59

+43

6.7%

2,293

851.05

+573

6.0%

2,085

845.11

+109

5.4%

1,838

849.17

+1,768

4.8%

1,821

842.51

+1,821

4.8%

1,134

848.29

+1,124

3.0%

1,100

835.48

+850

2.9%

640

841.45

+639

1.7%

500

850.00

+300

1.3%

500

843.66

+200

1.3%

500

839.82

+444

1.3%

414

853.95

+414

1.1%

413

849.48

+201

1.1%

Sell Side

Total: 25,295

Broker

QTY

AVG

NET

4,989

837.02

-479

13.0%

3,280

843.64

-2,680

8.6%

3,260

840.83

-560

8.5%

2,159

838.40

-1,889

5.6%

1,824

845.54

-1,684

4.8%

1,383

844.73

-996

3.6%

1,316

831.80

-1,016

3.4%

1,197

847.22

-155

3.1%

1,187

851.69

-1,187

3.1%

1,056

845.64

-997

2.8%

899

855.13

-860

2.3%

825

849.73

-679

2.1%

750

851.31

-550

1.9%

654

852.82

-334

1.7%

516

840.63

-396

1.3%

Financial Fundamentals

Financial Metric	FY25/26 Q2	FY24/25 Q2	FY23/24 Q2	FY22/23 Q2	Growth %
Assets
Non-current Assets
Intangible Assets	7,516,226	574,172	0	0	+1209.05%
Property, Plant and Equipment	8,844,666,830	8,392,670,719	0	0	+5.39%
Investments	1,305,000,000	1,305,000,000	0	0	0.00%
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	12,402,560	12,402,560	0	0	0.00%
Total Non-Current Assets	10,169,585,616	9,710,647,451	0	0	+4.73%
Current Assets
Inventories	2,036,123,822	2,646,107,992	0	0	-23.05%
Trade Receivables	3,235,574,913	1,963,722,043	0	0	+64.77%
Income Tax Receivable	0.00	0.00	0	0	-
Cash and Cash Equivalents	106,626,824	63,096,565	0	0	+68.99%
Other Current Assets	95,384,926	303,918,399	0	0	-68.61%
Total Current Assets	5,473,710,485	4,976,844,999	0	0	+9.98%
Total Assets	15,643,296,101	14,687,492,450	0	0	+6.51%
Equity And Liabilities
Equity
Paid Up Capital	5,224,275,000	4,975,500,000	0	0	+5.00%
Reserves and Surpluses	4,645,539,244	4,311,611,530	0	0	+7.74%
Non-Controlling Interest	0.00	0.00	0	0	-
Total Equity	9,869,814,244	9,287,111,530	0	0	+6.27%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0	0	-
Deferred Tax Liability	627,703,678	425,944,899	0	0	+47.37%
Borrowing	4,443,898,666	3,693,442,477	0	0	+20.32%
Provisions and Payables	117,681,930	50,867,309	0	0	+131.35%
Total Non-Current Liabilities	696,510,378	543,254,099	0	0	+28.21%
Current Liabilities
Borrowing	4,443,898,666	3,693,442,477	0	0	+20.32%
Trade Payables	311,419,036	849,916,689	0	0	-63.36%
Provisions and Payables	117,681,930	50,867,309	0	0	+131.35%
Income Tax Payables	0.00	0.00	0	0	-
Other Current Liabilities	203,971,851	262,900,347	0	0	-22.41%
Total Current Liabilities	5,076,971,483	4,857,126,822	0	0	+4.53%
Total Liabilities	5,773,481,861	5,400,380,921	0	0	+6.91%
Total Equity and Liabilities	15,643,296,105	14,687,492,451	0	0	+6.51%

Sector Peers — Manu.& Pro. (16)

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	15,198	+398.12	+2.69%	0.03	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	12,048.9	+148.75	+1.25%	0.01	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%
ECL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
GCIL	417	0	0%	0.02	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	1,158	+1.04	+0.09%	0.04	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	0	0%	-	1.34	507.62	-	48.25	-	-	-	0%	-	3.19%	1	5.27	0	5.58	0	0.67	4.28%	-	9.88%	-
OMPL	1,151	-1.04	-0.09%	0.01	0.14	97.93	-	-12.81	-	-	-	0%	-	-36.66%	27.06	-103.43	0	-101.48	0	151.69	-5.02%	-	-13.08%	-
RSML	3,706	+15.87	+0.43%	0.07	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%
SAGAR	1,665	-14.78	-0.88%	0.01	0.1	128.34	-	-7.21	-	-	-	0%	-	-43.49%	30.64	-272.68	0	-273.93	0	474.88	-4.14%	-	-6.06%	-
SAIL	1,140	-15.02	-1.3%	0.02	0.6	110.63	-	1.92	-	-	-	0%	-	1.78%	20.34	585.94	0	716.15	0	41.77	1.06%	-	1.72%	-
SAPIL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SHIVM	674	-1.01	-0.15%	0.04	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	439.1	-1.32	-0.3%	0.01	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%
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,530	-32.02	-2.05%	0.02	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	46,310	-242.07	-0.52%	0.04	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	6,592.8	19.73	-0.06%	0.03	0.568	1,254.78	-	155.61	284.99	4,121.83	-	0%	-	-1.44%	13.73	164.973	0.475	207.352	-15.108	72.16	3.37%	6.92%	4.94%	10.2%
MED	1,158	-1.01	-0.09%	0.02	0.6	180.38	-	12.77	12.65	281.83	-	0%	-	2.81%	10.16	47.02	0	46.65	0	22.35	1.08%	2.07%	1.72%	4.09%
MAX	46,310	398.12	2.69%	0.07	1.34	4,627.69	-	1,587.19	2,404.89	15,824.17	-	0%	-	25.54%	30.64	1,175.08	4.3	1,588.33	73.71	474.88	18.88%	27.65%	34.26%	51.91%
MIN	269.4	-242.07	-2.05%	0.01	0.1	97.93	-	-12.81	-291.85	156.96	-	0%	-	-43.49%	0	-272.68	0	-273.93	-243.85	0	-5.02%	-4.06%	-13.08%	-9.11%