Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 839.00

NPR -6-0.71%

09:12 AM NPT · May 14, 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

831.00

High

845.00

Low

831.00

Prev Close

845.00

Volume

9,448

Turnover

Rs 7,909,128.3

Txns

Valuation · Q2 FY25/26

EPS Ann.

20.61

EPS TTM

24.91

BVPS

188.92

P/E Ann.

40.71

P/E TTM

33.68

Graham #

295.98

Capital

Mkt Cap

41.74 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)

45.21

ADX

26.63

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

844.3

SMA 50

868.29

Bands & Channels

BB Width %

7.38%

Volume & Flow

OBV

557,598

Flow Analysis

[ Live 2026-05-14 ]

Total Buy

39,996

Shares Bought

Total Sell

39,996

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 60%

Distribution 40%

Accumulators

Quantity

13,709

Amount

11,482,002

Avg Rate

837.55

Rank

Brokers

#17#40#65#4

Distributors

Quantity

9,289

Amount

7,754,706

Avg Rate

834.83

Rank

Brokers

#16#43#29

Net Flow Impact:

+4,420units

(Rs. 3,727,296)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 53,125 ]

Buy Side

Total: 27,455

Broker

QTY

AVG

NET

5,555

837.82

+5,132

13.9%

4,677

830.48

+4,677

11.7%

2,682

847.46

+27

6.7%

2,293

851.05

+573

5.7%

2,147

839.27

+1,210

5.4%

2,085

845.11

+115

5.2%

1,838

849.17

+1,768

4.6%

1,639

843.77

+1,639

4.1%

1,088

839.86

2.7%

846

837.50

+21

2.1%

605

843.80

+605

1.5%

500

850.00

+300

1.3%

500

843.66

+200

1.3%

500

845.00

+500

1.3%

500

839.82

+444

1.3%

Sell Side

Total: 25,670

Broker

QTY

AVG

NET

5,250

829.71

-4,150

13.1%

4,989

837.02

-489

12.5%

2,215

838.13

-1,665

5.5%

1,824

845.54

-1,684

4.6%

1,699

843.30

-1,660

4.3%

1,627

843.55

-1,230

4.1%

1,316

831.80

-1,016

3.3%

1,187

851.69

-1,187

3.0%

1,056

845.64

-997

2.6%

1,029

840.32

-243

2.6%

990

836.49

-940

2.5%

750

851.31

-350

1.9%

654

852.82

-334

1.6%

568

839.80

-105

1.4%

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	11,900	+4.76	+0.04%	-	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	-2.9	-0.69%	-	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	1,157	-1.04	-0.09%	-	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	1,152	-16	-1.37%	-	0.14	97.93	-	-12.81	-	-	-	0%	-	-36.66%	27.06	-103.43	0	-101.48	0	151.69	-5.02%	-	-13.08%	-
RSML	3,690	-35.02	-0.94%	-	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	1,679.7	+1.68	+0.1%	-	0.1	128.34	-	-7.21	-	-	-	0%	-	-43.49%	30.64	-272.68	0	-273.93	0	474.88	-4.14%	-	-6.06%	-
SAIL	1,155	-2.2	-0.19%	-	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	675	-2.03	-0.3%	-	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	440.4	-1.59	-0.36%	-	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	1,562	+3.12	+0.2%	-	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	46,550	+51.15	+0.11%	-	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	6,603.5	30.62	-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	1,157	-1.04	-0.09%	0.03	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	46,550	398.12	2.69%	0.03	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	-35.02	-1.37%	0.03	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%