सर्वोत्तम सिमेन्टको अपरिस्कृत वित्तीय विवरण सार्वजनिकSarbottam Cement Financial Statement Release
- वर्ग:Category:
- Financial Analysis
- प्रकाशित मिति:Published:
- Published on August 13, 2026
Unaudited Statement of Financial Position
Sarbottam Cement
Particulars 16th July 2026 (Ashadh 32, 2083) (Unaudited) 16th July 2025 (Ashadh 32, 2082) (Audited)
| Assets | ||
| Non Current Assets | ||
| Property, Plant & Equipment | 9,166,259,113 | 8,450,029,049 |
| Intangible Assets | 8,212,924 | 362,275 |
| Financial Assets | ||
| Investment | 1,315,000,000 | 1,305,000,000 |
| Deferred Tax Assets | - | - |
| Other Non-Current Assets | 12,402,560 | 12,402,560 |
| Total Non Current Assets | 10,501,874,597 | 9,767,793,884 |
| Current Assets | ||
| Inventories | 2,407,724,489 | 2,197,901,573 |
| Financial Assets | ||
| Trade Receivables | 2,539,133,753 | 3,133,279,322 |
| Cash & Cash Equivalent | 146,918,826 | 102,948,633 |
| Others | 57,411,797 | 33,915,874 |
| Other Current Assets | 925,496,460 | 720,551,688 |
| Income Tax Assets (Net) | 21,732,716 | 20,449,272 |
| Total Current Assets | 6,098,418,040 | 6,209,046,362 |
| Total Assets | 16,600,292,637 | 15,976,840,246 |
| Equity & Liabilities | ||
| Equity | ||
| Equity Share Capital | 5,224,275,000 | 4,975,500,000 |
| Fair Value Reserve | - | - |
| Other Equity | 4,877,764,291 | 4,765,434,904 |
| Revaluation Reserve | 336,854,187 | 336,854,187 |
| Non-Controlling Interest | - | - |
| Total Equity | 10,438,893,478 | 10,077,789,091 |
| Non Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Borrowings | 22,978,700 | 22,978,000 |
| Provisions | - | - |
| Deferred Tax Liabilities | 660,242,553 | 595,044,063 |
| Total Non Current Liabilities | 683,221,253 | 618,022,063 |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | 751,702,179 | 342,607,378 |
| Short Term Borrowings | 4,384,873,673 | 3,790,814,093 |
| Other Financial Liabilities | 173,065,984 | 108,707,076 |
| Other Current Liabilities | 93,371,961 | 978,871,710 |
| Provisions | 75,164,109 | 60,028,835 |
| Income Tax Liabilities (Net) | - | - |
| Total Current Liabilities | 5,478,177,907 | 5,281,029,092 |
| Total Liabilities | 6,161,399,160 | 5,899,051,155 |
| Total Equity and Liabilities | 16,600,292,637 | 15,976,840,246 |
Unaudited Income Statement
Sarbottam Cement
Particulars 16th July 2026 (Ashadh 32, 2083) (Unaudited) 16th July 2025 (Ashadh 32, 2082) (Audited)
| Revenue From Operations | 10,258,527,803 | 9,537,333,519 |
| Less: Cost of Sales | 7,935,136,940 | 7,527,752,310 |
| Gross Profit | 2,323,390,863 | 2,009,581,209 |
| Other Income | 176,950,368 | 137,607,829 |
| Expenses: | ||
| Administrative Expenses | 257,442,197 | 224,227,596 |
| Selling & Distribution Expenses | 656,547,382 | 339,645,097 |
| Finance Cost | 242,405,694 | 296,293,936 |
| Total Expenses | 1,156,395,274 | 860,166,629 |
| "Profit/(Loss) Before Tax from Continuing Operations & Share of Profit of Associates" | 1,343,945,957 | 1,287,022,409 |
| Share of Profit /(Loss) of Associates accounted by using Equity Method | - | - |
| Profit/(Loss) Before Tax from Continuing Operations | 1,343,945,957 | 1,287,022,409 |
| Tax Expense | ||
| Current Tax | 171,318,080 | 24,797,775 |
| Deferred Tax | 65,198,490 | 233,980,396 |
| Net Profit/(Loss) For The Year from Continuing Operations | 1,107,429,387 | 1,028,244,238 |
| Discontinued Operations | ||
| Profit from Discontinued Operation Before Tax | - | - |
| Tax expense on Discontinued Operation | - | - |
| Net Profit/(Loss) For The Year | 1,107,429,387 | 1,028,244,238 |
1) Figures Reported above may vary with the Audited figures if required by Statutory Auditors or Regulatory Agencies.
2) Figures may be regrouped/rearranged/restated wherever necessary.
धितोपत्र दर्ता तथा निष्काशन नियमावली २०७३ को अनुसूची १४
(नियम २६ को उपनियम (१) सँग सम्बन्धित) आ.व. २०८२/०८३ को चौथो त्रैमासिक प्रतिवेदन
१. वित्तीय विवरण
(क) चौथो त्रैमासिक सम्मको वासलात नाफा नोक्सान सम्बन्धी विवरण:
यस संस्थाको आ.व. २०८२/०८३ को चौथो त्रैमासिक सम्मको नाफा नोक्सान तथा वासलात सम्बन्धित विवरण यसै साथ प्रकाशित गरिएको छ ।
यस अवधिको सम्बद्ध संस्थाहरूसँग भएको कारोबारको विवरण निम्न अनुसार रहेको छ :
क्र.स. सम्बद्ध संस्थाहरूको नाम कारोबार रकम (मु.अ. बाहेक)
| खरीद बिक्री | ||
| १ जगदम्बा सिमेन्ट ई.प्रा.लि. | २१३,१४५,३२६ | २,४५७,६७१,८६८ |
| २ लक्ष्मी स्टील्स लि. | ३५,१२६,३०७ | २१,६८३,८४६ |
| ३ सर्वोत्तम स्टील्स लि. | - | १,७१२,०४८ |
| ४ सर्वोत्तम मिनरल्स प्रा.लि. | २३२,५४६,५३४ | १,३७६,०४८,८०६ |
| ५ सौरभ फोटो इन्टरनेशनल | ४,७८२,५३१ | ९,२००,००० |
| ६ सर्वोत्तम सिमेन्ट ईष्ट प्रा.लि. | ९१,७३५,०२३ | ६८६,७७४,५६७ |
| ७ जगदम्बा सिन्थेटिक्स प्रा.लि. | १५३,६६०,५२४ | - |
| ८ शुभ श्री जगदम्बा सिमेन्ट मिल्स लि. | २२४,८१९,३७१ | १,०८०,१८७,०२९ |
| ९ सिद्धेश्वर मिनरल्स प्रा.लि. | १२०,९९२,१०७ | - |
| १० न्यौपाने टावर | ४,३६२,६०० | - |
(ख) प्रमुख वित्तीय अनुपातहरु :
प्रति शेयर आम्दानी (वार्षिक रु) प्रतिशेयर नेटवर्थ रु. प्रतिशेयर कुल सम्पत्तिको मूल्य रु. तरलता अनुपात
२१.२० ११९.८२ ३१६.७५ १.९२
२. व्यवस्थापकीय विश्लेषण
क) यस अवधिमा संस्थाको तरलता लगायतका अन्य कुराहरू सन्तोषजनक रहेका छन् ।
ख) आगामी अवधिको व्यवसायिक योजना सम्बन्धमा व्यवस्थापनको विश्लेषणात्मक विवरण :
आफ्नो उद्योगहरूको उत्पादन क्षमताको उपयोग वृद्धि गर्दै सञ्चालन गर्ने तथा उत्पादनमा लाग्ने लागत घटाउँदै निरन्तर नेपाली तथा भारतीय बजारमा उच्च गुणस्तरको सिमेन्ट आपूर्ति गराउने लक्ष्यका साथ बजार विस्तार तथा बजारमा आफ्नो ब्राण्डको उपस्थिति मजबुत बनाउँदै लैजाने रणनीति सर्वोत्तम सिमेन्टको रहेको छ । यसै रणनीतिलाई कार्यान्वयन गर्दै संस्थाले आफ्नो सहायक कम्पनीहरू शुभ श्री जगदम्बा सिमेन्ट मिल्स लिमिटेड पर्सा, जगदम्बा सिमेन्ट ईण्डष्ट्रिज प्रा.लि रुपन्देही र झापामा रहेको सर्वोत्तम सिमेन्ट ईष्ट प्रा.लि. बाट उत्पादन तथा वितरण गरिरहेको छ ।
ग) विगतको अनुभवबाट संगठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्विक असर पार्न सक्ने घटना, अवस्था आदी भएमा सो सम्बन्धित विश्लेषणात्मक विवरण:
कम्पनीले आफ्नो उत्पादन क्षमताको पूर्ण उपयोग गर्दै स्थानीय तथा देश बाहिर समेत आफ्नो उत्पादनको बजार प्रवर्द्धन र बजार विस्तारसँग सम्बन्धित कार्यहरूलाई अझ प्रभावकारी रूपमा सञ्चालन गर्ने नीति अवलम्बन गर्दै कम्पनीको नीतिमा पर्न सक्ने असरबाट संस्था सचेत भई संस्थालाई प्रगति उन्मुख बनाउन कुशल कार्यनीति तथा चुस्त व्यवस्थापन मार्फत ग्राहक संरक्षण नीतिलाई कायमै राख्दै आउँदा दिनमा तात्विक नकारात्मक असर पार्न सक्ने घटना वा अवस्था आउन नदिन आवश्यक नीति नियमको तर्जुमा गरी उद्देश्य बमोजिमका कामहरू संचालन गर्दै अघि बढ्ने नीति लिइएको छ ।
३. कानूनी कारवाही सम्बन्धित विवरण: (यस संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए सोको जानकारी):-
(क) प्रस्तुत त्रैमासमा यस संस्थाले कारोबारको रकम असुलउपरको लागि काठमाडौं जिल्ला अदालत तथा देशका अन्य जिल्लाहरूमा रकम दिलाई भराई पाऊँ तथा चेक अनादर मुद्दा दायर गरेको र यस संस्था विरुद्ध कुनै मुद्दा दायर भएको जानकारी प्राप्त नभएको ।
४. संस्थाको शेयर कारोबार तथा प्रगति विश्लेषण:
(क) धितोपत्र बजारमा भएको यस संस्थाको शेयरको कारोबार हुने उतार चढाव खुल्ला बजारको सिद्धान्त अनुरूप हुने गरेको छ ।
(ख) यस चौथो त्रैमासको अवधिमा उद्योगको शेयर मूल्यले विभिन्न उतार चढावका विच सन्तोषजनक प्रगति गरेको छ ।
(ग) यस कम्पनीको चौथो त्रैमासमा शेयरको कायम अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको दिन र शेयर कारोबार संख्या:
अधिकतम मूल्य रु. न्यूनतम मूल्य रु. अन्तिम मूल्य रु. कारोबार दिन कारोबार शेयर संख्या
८९६.९० ६५० ६७२ ६४ ६५४,५२७ थान
५. समस्या तथा चुनौती:
विश्वको भूराजनीतिक मुद्दाहरूका कारण तथा पेट्रोलियम पदार्थको मूल्य वृद्धि का कारण कच्चा पदार्थ उत्खनन तथा ढुवानी मा लागत बढेको छ । नेपालमा आयातित वस्तुहरूको मूल्यमा हुने उतारचढाबले असर पार्न सक्ने चुनौती रहेको छ । यस अवस्थालाई दृष्टिगत गर्दै संस्थाले आफ्नो उत्पादन क्षमताको अधिकतम उपयोग गर्दै स्वदेश तथा अन्तर्राष्ट्रिय बजारमा उत्पादनको प्रवर्द्धन र बजार विस्तारसम्बन्धी गतिविधिहरूलाई प्रभावकारी रूपमा सञ्चालन गर्ने नीति अवलम्बन गरेको छ । सोही अनुरूप संस्थाले बजारमुखी नीति तथा रणनीतिहरू कार्यान्वयन गर्दै सूचना प्रविधि प्रणालीको सुदृढीकरण, मानव संसाधनको क्षमता अभिवृद्धि, व्यवस्थापनलाई थप चुस्त तथा प्रभावकारी बनाउने, साथै खर्च व्यवस्थापनमा मितव्ययिता अपनाई संस्थागत दक्षता र प्रतिस्पर्धात्मक क्षमता अभिवृद्धि गर्ने कार्यलाई प्राथमिकताका साथ अघि बढाएको छ ।
६. संस्थागत सुशासन:
संस्थागत सुशासन अभिवृद्धिका लागि संस्थाको व्यवस्थापन आन्तरिक नियन्त्रण प्रणाली व्यवस्थित गर्ने, आन्तरिक लेखापरीक्षण कार्यलाई थप प्रभावकारी बनाउने, कारोबारलाई चुस्त, छिटो, छरितो बनाउने र संस्थालाई आकर्षित हुने ऐन, कानून तथा नियमनकारी निकायबाट जारी भएका नीति, निर्देशनहरू पालना गरी संस्था सुचारु रुपमा संचालन गरिएको छ ।
७. सत्य तथ्यताका सम्बन्धमा सञ्चालक अध्यक्षको उद्घोषण:
यस प्रतिवेदनमा उल्लेखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रुपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लेखित विवरणहरू सत्य, तथ्य र पूर्ण छन् । लगानीकर्तालाई सुसूचित निर्णय लिन आवश्यक कुनै विवरण वा सूचना तथा जानकारीहरू लुकाइएको छैन । यस त्रैमासिक रिपोर्टमा उल्लेख भएका विवरणहरू अन्तिम लेखा परीक्षण हुँदा वा नियमनकारी निकायको निर्देशन बमोजिम थपघट गर्दाका बखत परिवर्तन हुन सक्नेछ ।
Unaudited Statement of Financial Position
Sarbottam Cement
Particulars 16th July 2026 (Ashadh 32, 2083) (Unaudited) 16th July 2025 (Ashadh 32, 2082) (Audited)
| Assets | ||
| Non Current Assets | ||
| Property, Plant & Equipment | 9,166,259,113 | 8,450,029,049 |
| Intangible Assets | 8,212,924 | 362,275 |
| Financial Assets | ||
| Investment | 1,315,000,000 | 1,305,000,000 |
| Deferred Tax Assets | - | - |
| Other Non-Current Assets | 12,402,560 | 12,402,560 |
| Total Non Current Assets | 10,501,874,597 | 9,767,793,884 |
| Current Assets | ||
| Inventories | 2,407,724,489 | 2,197,901,573 |
| Financial Assets | ||
| Trade Receivables | 2,539,133,753 | 3,133,279,322 |
| Cash & Cash Equivalent | 146,918,826 | 102,948,633 |
| Others | 57,411,797 | 33,915,874 |
| Other Current Assets | 925,496,460 | 720,551,688 |
| Income Tax Assets (Net) | 21,732,716 | 20,449,272 |
| Total Current Assets | 6,098,418,040 | 6,209,046,362 |
| Total Assets | 16,600,292,637 | 15,976,840,246 |
| Equity & Liabilities | ||
| Equity | ||
| Equity Share Capital | 5,224,275,000 | 4,975,500,000 |
| Fair Value Reserve | - | - |
| Other Equity | 4,877,764,291 | 4,765,434,904 |
| Revaluation Reserve | 336,854,187 | 336,854,187 |
| Non-Controlling Interest | - | - |
| Total Equity | 10,438,893,478 | 10,077,789,091 |
| Non Current Liabilities | ||
| Financial Liabilities | ||
| Long Term Borrowings | 22,978,700 | 22,978,000 |
| Provisions | - | - |
| Deferred Tax Liabilities | 660,242,553 | 595,044,063 |
| Total Non Current Liabilities | 683,221,253 | 618,022,063 |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | 751,702,179 | 342,607,378 |
| Short Term Borrowings | 4,384,873,673 | 3,790,814,093 |
| Other Financial Liabilities | 173,065,984 | 108,707,076 |
| Other Current Liabilities | 93,371,961 | 978,871,710 |
| Provisions | 75,164,109 | 60,028,835 |
| Income Tax Liabilities (Net) | - | - |
| Total Current Liabilities | 5,478,177,907 | 5,281,029,092 |
| Total Liabilities | 6,161,399,160 | 5,899,051,155 |
| Total Equity and Liabilities | 16,600,292,637 | 15,976,840,246 |
Unaudited Income Statement
Sarbottam Cement
Particulars 16th July 2026 (Ashadh 32, 2083) (Unaudited) 16th July 2025 (Ashadh 32, 2082) (Audited)
| Revenue From Operations | 10,258,527,803 | 9,537,333,519 |
| Less: Cost of Sales | 7,935,136,940 | 7,527,752,310 |
| Gross Profit | 2,323,390,863 | 2,009,581,209 |
| Other Income | 176,950,368 | 137,607,829 |
| Expenses: | ||
| Administrative Expenses | 257,442,197 | 224,227,596 |
| Selling & Distribution Expenses | 656,547,382 | 339,645,097 |
| Finance Cost | 242,405,694 | 296,293,936 |
| Total Expenses | 1,156,395,274 | 860,166,629 |
| "Profit/(Loss) Before Tax from Continuing Operations & Share of Profit of Associates" | 1,343,945,957 | 1,287,022,409 |
| Share of Profit /(Loss) of Associates accounted by using Equity Method | - | - |
| Profit/(Loss) Before Tax from Continuing Operations | 1,343,945,957 | 1,287,022,409 |
| Tax Expense | ||
| Current Tax | 171,318,080 | 24,797,775 |
| Deferred Tax | 65,198,490 | 233,980,396 |
| Net Profit/(Loss) For The Year from Continuing Operations | 1,107,429,387 | 1,028,244,238 |
| Discontinued Operations | ||
| Profit from Discontinued Operation Before Tax | - | - |
| Tax expense on Discontinued Operation | - | - |
| Net Profit/(Loss) For The Year | 1,107,429,387 | 1,028,244,238 |
1) Figures Reported above may vary with the Audited figures if required by Statutory Auditors or Regulatory Agencies.
2) Figures may be regrouped/rearranged/restated wherever necessary.
Schedule 14 Related to Securities Registration and Issue Regulations 2073
(Pertaining to Rule 26 Sub-rule (1)) Fourth Quarter Report of FY 2082/083
1. Financial Statements
(a) Balance Sheet and Profit and Loss Details up to the Fourth Quarter:
Details relating to the Balance Sheet and Profit and Loss of this institution up to the fourth quarter of FY 2082/083 have been published herewith.
Details of transactions with related entities during this period are as follows:
S.N. Name of Related Entities Transaction Amount (Excl. VAT)
| Purchase Sale | ||
| 1 Jagdamba Cement Eng. Pvt. Ltd. | 213,145,326 | 2,457,671,868 |
| 2 Lakshmi Steels Ltd. | 35,126,307 | 21,683,846 |
| 3 Sarbottam Steels Ltd. | - | 1,712,048 |
| 4 Sarbottam Minerals Pvt. Ltd. | 232,546,534 | 1,376,048,806 |
| 5 Saurabh Photo International | 4,782,531 | 9,200,000 |
| 6 Sarbottam Cement East Pvt. Ltd. | 91,735,023 | 686,774,567 |
| 7 Jagdamba Synthetics Pvt. Ltd. | 153,660,524 | - |
| 8 Subh Shree Jagdamba Cement Mills Ltd. | 224,819,371 | 1,080,187,029 |
| 9 Siddheshwar Minerals Pvt. Ltd. | 120,992,107 | - |
| 10 Neupane Tower | 4,362,600 | - |
(b) Major Financial Ratios:
Earnings Per Share (Annualized Rs.) Net Worth Per Share Rs. Total Asset Value Per Share Rs. Liquidity Ratio
21.20 119.82 316.75 1.92
2. Management Analysis
a) Liquidity and other matters of the institution during this period remain satisfactory.
b) Management analytical details regarding future business plans:
Sarbottam Cement's strategy is to increase the utilization of the production capacity of its industries while operating them and reducing production costs to continuously supply high-quality cement in the Nepalese and Indian markets, with the goal of expanding the market and strengthening its brand presence. Implementing this strategy, the institution is manufacturing and distributing through its subsidiary companies Subh Shree Jagdamba Cement Mills Limited Parsa, Jagdamba Cement Industries Pvt. Ltd. Rupandehi, and Sarbottam Cement East Pvt. Ltd. located in Jhapa.
c) Analytical details regarding events, conditions, etc., based on past experience that could materially affect the inventory, profit, or cash flow of the corporate body:
The company adopts a policy of fully utilizing its production capacity to conduct market promotion and expansion activities both locally and abroad more effectively. Aware of potential impacts on company policies, the institution adopts efficient tactics and agile management to maintain customer protection policies, formulating necessary rules and regulations to prevent materially negative events or conditions in the future while moving forward according to its objectives.
3. Details Regarding Legal Actions: (Information if any lawsuit has been filed by or against the institution):-
(a) In this quarter, the institution filed cases in Kathmandu District Court and other district courts across the country for recovery of transaction amounts and check dishonor cases, and no lawsuit has been reported filed against this institution.
4. Share Transaction and Progress Analysis of the Institution:
(a) The fluctuation of share transactions of this institution in the securities market occurs according to open market principles.
(b) During this fourth quarter, the industry's share price achieved satisfactory progress amid various fluctuations.
(c) Maximum, minimum, closing price, trading days, and number of shares traded for this company in the fourth quarter:
Maximum Price Rs. Minimum Price Rs. Closing Price Rs. Trading Days Traded Share Volume
896.90 650 672 64 654,527 units
5. Problems and Challenges:
Due to global geopolitical issues and the increase in petroleum product prices, the cost of raw material extraction and transportation has increased. Fluctuations in the prices of imported goods in Nepal present a challenge that may affect operations. Considering this situation, the institution has adopted a policy to maximize production capacity and effectively carry out product promotion and market expansion activities in domestic and international markets. Accordingly, the company implements market-oriented policies and strategies, prioritizing the strengthening of IT systems, capacity building of human resources, making management more agile and effective, and practicing cost management economy to enhance institutional efficiency and competitive strength.
6. Corporate Governance:
To enhance corporate governance, the management of the institution maintains internal control systems, renders internal audit tasks more effective, ensures transactions are agile, quick, and smooth, and complies with applicable acts, laws, and policies/directives issued by regulatory bodies to operate smoothly.
7. Declaration by the Chairman on Truthfulness and Accuracy:
I personally take responsibility for the accuracy of the information and details mentioned in this report. Furthermore, I declare that to the best of my knowledge, the details mentioned in this report are true, factual, and complete. No details, information, or notices necessary for investors to make informed decisions have been hidden. The details mentioned in this quarterly report may change upon final audit or adjustments as directed by regulatory bodies.