Sarbottam Cement Limited

Manu.& Pro.High Cap

NPR 794.90

NPR +6.9+0.88%

09:03 AM NPT · Aug 12, 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

780.00

High

803.40

Low

780.00

Prev Close

788.00

Volume

2,771

Turnover

Rs 2,207,997

Txns

Valuation · Q3 FY25/26

EPS Ann.

23.12

EPS TTM

25.02

BVPS

195.96

P/E Ann.

34.38

P/E TTM

31.77

Graham #

319.28

Capital

Mkt Cap

39.55 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

Strong

Momentum

RSI (14)

48.53

ADX

36.46

Overall Score

Below Line

Technical Score

Moving Averages

SMA 20

791

SMA 50

809.43

Bands & Channels

BB Width %

5.43%

Volume & Flow

OBV

419,304

Flow Analysis

[ Live 2026-08-11 ]

Total Buy

20,079

Shares Bought

Total Sell

20,079

Shares Sold

Net Flow

Net Accumulation

Active Brokers

Participating

ACCUM/DIST

Accumulation 75%

Distribution 25%

Accumulators

Quantity

11,888

Amount

9,423,347

Avg Rate

792.68

Rank

#11

Brokers

#39#33#56

Distributors

Quantity

3,863

Amount

3,034,376

Avg Rate

785.50

Rank

#12

Brokers

#52#38#48#13

Net Flow Impact:

+8,025units

(Rs. 6,388,971)

Net Flow by Timeframe

SARBTM — Broker Breakdown (7D)

15 Buyers15 Sellers

[ Vol: 26,667 ]

Buy Side

Total: 14,978

Broker

QTY

AVG

NET

8,222

796.37

+1,937

41.0%

2,166

783.30

+1,916

10.8%

1,500

786.00

+1,278

7.5%

595

786.00

+595

3.0%

500

785.00

+405

2.5%

349

787.10

+349

1.7%

319

790.00

+319

1.6%

300

785.00

+300

1.5%

226

783.71

+108

1.1%

208

781.39

+195

1.0%

207

786.84

+196

1.0%

151

782.17

+151

0.8%

785.00

+95

0.5%

781.68

+69

0.4%

783.65

+51

0.3%

Sell Side

Total: 11,689

Broker

QTY

AVG

NET

1,875

785.37

-503

9.3%

1,315

783.97

-926

6.5%

1,087

782.61

-412

5.4%

1,047

787.83

-1,037

5.2%

1,020

785.07

-196

5.1%

860

787.65

-860

4.3%

836

789.27

-336

4.2%

641

781.93

-641

3.2%

577

788.07

-537

2.9%

512

781.14

-512

2.5%

510

790.80

-440

2.5%

459

788.54

-266

2.3%

342

783.67

-66

1.7%

318

784.31

-115

1.6%

290

782.85

-200

1.4%

Financial Fundamentals

Financial Metric	FY25/26 Q3	FY24/25 Q3	FY23/24 Q3	FY22/23 Q3	Growth %
Assets
Non-current Assets
Intangible Assets	7,912	717	1,018	0	+1002.78%
Property, Plant and Equipment	9,054,203	8,350,767	8,156,402	0	+8.42%
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	10,389,517	9,668,887	8,725,860	0	+7.45%
Current Assets
Inventories	2,098,284	2,069,624	2,742,884	0	+1.38%
Trade Receivables	1,724,738	2,543,569	1,921,697	0	-32.19%
Income Tax Receivable	0.00	0.00	21385.11	0	-
Cash and Cash Equivalents	106,180	90,652	313,672	0	+17.13%
Other Current Assets	2,231,991	412,933	172,266	0	+440.52%
Total Current Assets	6,161,193	5,116,778	5,171,904	0	+20.41%
Total Assets	16,550,710	14,785,665	13,897,764	0	+11.94%
Equity And Liabilities
Equity
Paid Up Capital	5,224,275	4,975,500	4,650,000	0	+5.00%
Reserves and Surpluses	5,013,002	4,673,243	5,241,820	0	+7.27%
Non-Controlling Interest	0.00	0.00	0.00	0	-
Total Equity	10,237,277	9,648,743	9,891,820	0	+6.10%
Liabilities
Non-Current Liabilities
Retirement Benefit Obligation	0.00	0.00	0.00	0	-
Deferred Tax Liability	643,971	442,249	317,272	0	+45.61%
Borrowing	60,475	110,293	152,503	0	-45.17%
Provisions and Payables	0.00	0.00	0.00	0	-
Total Non-Current Liabilities	704,446	552,542	469,775	0	+27.49%
Current Liabilities
Borrowing	60,475	110,293	152,503	0	-45.17%
Trade Payables	612,185	384,933	255,453	0	+59.04%
Provisions and Payables	0.00	0.00	0.00	0	-
Income Tax Payables	65,776	42,714	0	0	+53.99%
Other Current Liabilities	279,288	301,876	139,796	0	-7.48%
Total Current Liabilities	5,608,987	4,584,380	3,536,170	0	+22.35%
Total Liabilities	6,313,433	5,136,922	4,005,945	0	+22.90%
Total Equity and Liabilities	16,550,710	14,785,665	13,897,764	0	+11.94%

Sector Peers — Manu.& Pro. (18)

Peer Comparison

Manu.& Pro. SECTOR — NEPAL

2025/2026 Q3

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	14,500	+235.37	+1.65%	-	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	11,600	+49.67	+0.43%	0.01	58.12	6.28	72.28	5.05	0.75	3,137.85	0.9	1.51	305.29	-339.9	-	25.91	191.1	1.91	4.98	5.01	38.65	0.16	-34.13	3.43	0.47	3.73	-4.16%	11.76	9.2	-10.24%	88.38
ECL	1,575	+45.13	+2.95%	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
GCIL	342	-5.1	-1.47%	0.02	-	-3.13	153.36	2.38	0.21	168.7	0.83	1.59	-4.21	-5.27	-	155.88	-	-1.42	-4.46	3.5	-105.2	-	-79.32	8.36	0.48	-0.93	-1.17%	6.23	-2.45	-3.07%	-
HDL	1,166	+3.95	+0.34%	0.04	139.85	2.61	160.09	2.28	0.78	131.8	5.09	0.2	30.78	28.89	292.7	0.16	248.3	1.47	27.53	11.81	37.94	-	40.43	18.58	4.29	21.41	20.1%	32.75	25.72	24.15%	74.42
NLO	269.4	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	900	+4.92	+0.55%	0.01	-	-	-	-	0.13	97.5	1.39	1.62	-9.1	-6.6	-	-	235.48	1.55	-29.44	16.97	-136.37	-	-175	71.35	1.27	-3.79	-2.74%	3.63	-9.05	-6.56%	-
PCIL	623	0	0%	0.03	46.09	7.92	78.83	4.63	0.41	129.58	2.29	1.26	2.04	-	-	82.15	232.48	1.57	1.68	3.74	177.94	-	-	5.33	0.85	0.69	-	5.2	1.56	-	84.33
RSML	2,550.1	-75.89	-2.89%	0.06	15.12	24.14	66.24	5.51	0.69	497.37	2	0.48	18.73	22.05	496.75	41.3	121.67	3	3.57	12.87	256.22	-	162.36	16.3	1.1	2.45	2.89%	6.09	4.23	4.97%	85
SAGAR	1,680	-20.06	-1.18%	0.01	99.18	3.68	890.24	0.41	0.18	127.08	1.71	0.6	-6.49	-	-	-	292	1.25	-18.22	20.17	-296.15	-	-	95.87	1.42	-3.19	-	-2.79	-5.11	-	-
SAIL	1,093	-7.04	-0.64%	0.02	58.87	6.2	179.8	2.03	0.6	110.9	3.08	0.65	1.64	-	-	69.55	178.05	2.05	1.48	15.58	790.24	24.65	-	20.86	1.83	0.89	-	4.45	1.47	-	99.04
SAPIL	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SHIVM	632.1	-3.88	-0.61%	0.04	152.08	2.4	78.83	4.63	0.52	185.31	1.7	0.26	14.76	18.11	274.79	1.41	210.98	1.73	12.49	4.95	46.61	0.9	37.16	10.36	0.73	6.51	7.99%	9.23	8.15	10%	85.81
SONA	402.4	-0.69	-0.17%	0.01	1.04	351.82	129.89	2.81	0.29	197.22	1.94	1.39	9.81	10.02	210.86	55.85	405.56	0.9	7.43	3.09	46.59	0.11	44.71	6.16	0.73	2.15	2.2%	8.37	5.11	5.23%	78.8
SOPAN	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SOPL	801.1	-12.86	-1.58%	0.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
SYPNL	1,300	-21	-1.59%	0.02	54.97	6.64	144.27	2.53	0.41	108.94	10.49	0.2	3.08	-	-	0.26	132.25	2.76	5.69	22.53	597.73	-	-	60.49	8.61	2.35	-	5.84	2.83	-	71.76
UNL	47,700	-800.25	-1.65%	0.04	848.84	0.43	306.72	1.19	0.36	5,114.98	2.24	0.55	658.99	2,100.98	15,549.78	1.39	480.26	0.76	24.3	12.17	70.87	-	22.24	30.62	1.74	8.65	27.59%	24.08	12.84	40.94%	80.58

AVG	5,445.88	-37.98	-0.37%	0.03	136.4	32.15	190.77	3.24	0.53	977.29	2.59	0.93	89.57	191.93	3,364.98	40.56	235.35	1.57	3.17	9.979	116.59	4.333	-13.809	25.234	1.79	3.51	5.71%	10.28	5.31	6.91%	81.97
MED	1,129.5	-2.28	-0.39%	0.02	68.6	4.66	144.27	2.53	0.465	177.01	1.83	0.96	12.29	10.02	292.7	27.47	210.98	1.65	4	9.245	46.6	0.135	22.24	13.33	1	2.25	2.2%	6.65	4.5	4.97%	80.58
MAX	47,700	235.37	2.95%	0.06	848.84	351.82	890.24	6.46	1.4	5,114.98	10.49	1.62	658.99	2,100.98	15,549.78	155.88	480.26	3	27.53	22.53	790.24	24.65	162.36	95.87	8.61	21.41	27.59%	32.75	25.72	40.94%	99.04
MIN	269.4	-800.25	-2.89%	0.01	1.04	-3.13	56.5	0.41	0.13	97.5	0.83	0.2	-9.1	-339.9	210.86	0.16	121.67	-1.42	-29.44	0.64	-296.15	0.07	-175	0.27	0.47	-3.79	-4.16%	-2.79	-9.05	-10.24%	71.76