Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 794.50

NPR +10.4+1.33%

09:14 AM NPT · Sep 11, 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

785.00

High

795.00

Low

781.00

Prev Close

784.10

Volume

7,947

Turnover

Rs 6,269,615.5

Txns

Valuation · Q4 FY25/26

EPS Ann.

21.20

EPS TTM

21.20

BVPS

199.82

P/E Ann.

37.48

P/E TTM

37.48

Graham #

308.73

Capital

Mkt Cap

39.53 Arab

Total

4.98 Crore

Public

54.23 Lakh

Promoter

4.43 Crore

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Buy

RSI

Neutral

SuperTrend

Strong Sell

Trend Analysis

Direction

Downtrend

Strength

Very Strong

Momentum

RSI (14)

56.67

ADX

58.17

Overall Score

Above Line

Technical Score

Moving Averages

SMA 20

790.6

SMA 50

792.14

Bands & Channels

BB Width %

4.8%

Volume & Flow

OBV

456,607

Flow Analysis

[ Live 2026-09-11 ]

Total Buy

42,482

Shares Bought

Total Sell

42,482

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 52%

Distribution 48%

Accumulators

Quantity

17,826

Amount

14,091,466

Avg Rate

790.50

Rank

#10

Brokers

#56#41#66#17

Distributors

Quantity

16,667

Amount

13,188,960

Avg Rate

791.32

Rank

#10

Brokers

#42#91#34#13

Net Flow Impact:

+1,159units

(Rs. 902,507)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 60,174 ]

Buy Side

Total: 26,348

Broker

QTY

AVG

NET

9,329

789.37

+9,270

22.0%

4,291

790.71

+3,826

10.1%

2,256

796.08

+1,821

5.3%

1,950

788.99

+1,311

4.6%

1,203

792.77

+643

2.8%

1,003

784.46

+868

2.4%

1,000

789.24

+1,000

2.4%

1,000

796.00

+1,000

2.4%

958

785.70

+377

2.3%

750

787.70

+340

1.8%

700

784.99

+600

1.6%

610

788.41

+610

1.4%

450

790.69

+49

1.1%

429

793.81

+429

1.0%

419

797.26

+419

1.0%

Sell Side

Total: 33,826

Broker

QTY

AVG

NET

8,149

791.55

-6,043

19.2%

5,137

792.97

-961

12.1%

4,958

788.15

-4,935

11.7%

2,209

792.82

-1,047

5.2%

2,040

795.86

-1,724

4.8%

1,968

786.57

-1,060

4.6%

1,520

794.35

-1,490

3.6%

1,340

792.21

-490

3.1%

1,043

784.01

-293

2.5%

976

786.82

-82

2.3%

974

796.24

-633

2.3%

933

784.57

-918

2.2%

916

796.84

-596

2.2%

878

784.06

-725

2.1%

785

790.57

-25

1.9%

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	13,929.2	0	0%	0.03	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	11,510.1	-177.65	-1.52%	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	0.1	21.57	1.62	0.46	7.83	7.83%	19	17.05	17.05%	81.23
ECL	1,342.9	+64.92	+5.08%	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	367.8	+4.5	+1.24%	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	-	-55.55	3.61	0.35	-1.39	-1.39%	5.88	-3.63	-3.63%	-
HDL	1,192	+8.99	+0.76%	0.04	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	6.58	35.85	9.62	7.85	23.31	23.31%	32.73	25.69	25.69%	73.86
NLO	277.4	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	853	-35.54	-4%	0.01	-	-	-	-	0.14	98.04	1.32	1.61	-6.29	-6.29	-	353	103.99	3.51	-17.96	8.98	-139.9	-	-142.77	25.13	1.23	-2.56	-2.56%	5.16	-6.23	-6.23%	-
PCIL	607.2	+8.32	+1.39%	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	2,930	+20.08	+0.69%	0.06	-	-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	-	132.14	5.39	1.22	2.76	2.76%	6.31	4.66	4.66%	84.85
SAGAR	1,558.9	+20.92	+1.36%	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	1,008.8	+9.79	+0.98%	0.02	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	1,370	+101.95	+8.04%	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SHIVM	663	+9.41	+1.44%	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	-	45.12	5.02	0.68	6.11	6.11%	8.67	7.52	7.52%	85.03
SONA	391.7	+4.68	+1.21%	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	36.31	2.79	0.59	2.3	2.3%	8.69	5.6	5.6%	79.88
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	740	+13.3	+1.83%	0.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,311	-10.04	-0.76%	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	47,200	0	0%	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	-	27.22	5.49	1.72	20.09	20.09%	64.77	30.57	30.57%	81.36

AVG	5,132.53	2.57	1.04%	0.02	78.5	3.14	158.21	5.42	0.598	971.07	2.99	0.84	170.59	246.95	3,734.16	39.07	169.33	1.66	3.76	6.181	112.92	1.374	-4.76	10.904	2.12	4.87	6.35%	13.48	7.15	8.67%	80.55
MED	1,192	8.32	0.98%	0.02	71.02	4.59	75.56	4.84	0.54	165.73	2.07	0.77	10.96	14.03	405.15	15.34	144.27	2.27	4.43	6.29	35.73	0.1	27.22	5.345	1.15	2.76	2.76%	8.16	4.76	5.6%	79.94
MAX	47,200	101.95	8.04%	0.06	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	3.51	27.59	13.49	768.81	6.58	132.14	55.97	7.85	23.31	23.31%	64.77	30.57	30.57%	88.12
MIN	277.4	-177.65	-4%	0	18.27	-36.2	29.34	0.36	0.14	98.04	0.66	0.11	-7.89	-100.89	222.53	-134.66	103.99	-4.4	-27.28	0.64	-205.07	0.01	-142.77	0.27	0.35	-3.72	-2.56%	-4.47	-6.57	-6.23%	73.61