Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 825.70

NPR +13.6+1.67%

09:14 AM NPT · Sep 24, 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

813.00

High

826.50

Low

808.00

Prev Close

812.10

Volume

35,863

Turnover

Rs 29,413,110.7

Txns

241

Valuation · Q4 FY25/26

EPS Ann.

21.20

EPS TTM

21.20

BVPS

199.82

P/E Ann.

38.95

P/E TTM

38.95

Graham #

308.73

Capital

Mkt Cap

41.08 Arab

Total

4.98 Crore

Public

54.23 Lakh

Promoter

4.43 Crore

NEPSE Chart

Technical Analysis

Indicator Signals

MACD

Strong Buy

RSI

Sell

SuperTrend

Strong Buy

Trend Analysis

Direction

Downtrend

Strength

Very Strong

Momentum

RSI (14)

64.07

ADX

59.45

Overall Score

Above Line

Technical Score

Moving Averages

SMA 20

799.03

SMA 50

793.15

Bands & Channels

BB Width %

6.84%

Volume & Flow

OBV

520,558

Flow Analysis

[ Live 2026-09-24 ]

Total Buy

84,939

Shares Bought

Total Sell

84,939

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 43%

Distribution 57%

Accumulators

Quantity

26,864

Amount

21,844,148

Avg Rate

813.14

Rank

#10

Brokers

#17#34#66#101

Distributors

Quantity

35,754

Amount

29,084,665

Avg Rate

813.47

Rank

Brokers

#42#67#91#39

Net Flow Impact:

-8,890units

(Rs. -7,240,516)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 114,846 ]

Buy Side

Total: 59,542

Broker

QTY

AVG

NET

9,810

812.74

+7,083

11.6%

6,860

809.36

+4,840

8.1%

5,694

820.24

+4,810

6.7%

5,560

817.08

+900

6.5%

101

4,500

810.77

+4,500

5.3%

4,162

811.00

+3,197

4.9%

3,190

824.84

+3,140

3.8%

3,095

820.42

+949

3.6%

2,977

811.73

+2,977

3.5%

2,788

809.48

+257

3.3%

2,724

825.55

+2,704

3.2%

2,356

811.68

+1,235

2.8%

2,089

812.53

+1,446

2.5%

1,970

813.18

+880

2.3%

1,767

816.97

+1,093

2.1%

Sell Side

Total: 55,304

Broker

QTY

AVG

NET

14,423

813.53

-13,632

17.0%

8,000

817.27

-7,764

9.4%

7,552

806.95

-5,852

8.9%

5,779

816.56

-4,116

6.8%

3,500

817.26

-3,500

4.1%

3,187

811.96

-421

3.8%

2,408

813.46

-327

2.8%

2,000

826.00

-1,950

2.4%

1,855

819.27

-1,403

2.2%

1,600

816.83

-1,600

1.9%

1,590

814.14

-990

1.9%

1,051

817.56

-774

1.2%

854

820.64

-854

1.0%

809

813.48

-540

0.9%

696

812.75

-696

0.8%

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	14,244.7	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	12,001	+69.2	+0.58%	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	1,296.1	-2.73	-0.21%	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	401.3	+26.5	+7.07%	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	1,312	+33.75	+2.64%	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	271.3	+30.08	+12.47%	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	870	-4.99	-0.57%	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	-	-143.8	25.13	1.23	-2.56	-2.56%	5.16	-6.23	-6.23%	-
PCIL	633	+22	+3.6%	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	2,754	+31.04	+1.14%	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	1,608	+17.97	+1.13%	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	993.5	+20.53	+2.11%	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	1,348.9	+15.86	+1.19%	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SHIVM	702	+14.98	+2.18%	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	434.9	+30.91	+7.65%	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	735	+0.07	+0.01%	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	1,319.8	+9.95	+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	47,999	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	-	28.03	5.49	1.72	20.09	20.09%	64.77	30.57	30.57%	81.36

AVG	5,230.85	18.54	2.46%	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	1,296.1	17.97	1.14%	0.02	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	47,999	69.2	12.47%	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	271.3	-4.99	-0.57%	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