Nepal Lube Oil Limited (NLO) Share Price & Fundamentals

Nepal Lube Oil (NLO) share price is Rs. 279.40, up 2.99% on 2026-09-30. Open Rs. 279.40. High Rs. 279.40. Low Rs. 279.40. Volume 60.

Nepal Lube Oil Limited is a NEPSE-listed company (NLO), Manufacturing And Processing sector. Revenue: Rs. 135.28 Crore. Net profit: Rs. 4.57 Crore. Net worth: Rs. 42.33 Crore.

About Nepal Lube Oil Limited

Manufacturer and distributor of lubricants in Nepal (Gulf brand), with plant at Amlekhgunj, Bara and corporate office at Tripureshwor, Kathmandu. Also trades batteries and EV chargers. Group includes a subsidiary (consolidated accounts published from FY2081/82).

Nepal Lube Oil Limited (NLO) has 8,74,352 shares outstanding. Its most recent declared dividend was 1.05% on face value.

NLO key metrics

Market CapRs. 24.43 Crore
P/E Ratio5.35
P/E Ratio (TTM)3.84
EPSRs. 52.23
EPS (TTM)Rs. 72.75
Book ValueRs. 484.14
Dividend Yield0.38%
Face ValueRs. 100.00
52 Week HighRs. 279.40
52 Week LowRs. 244.33

NLO strengths

What Nepal Lube Oil Limited's own accounts show in its favour, graded against the rest of its sector.

NLO weaknesses

What the same accounts show against it. Both lists are computed from the filed figures, not opinion, and are not advice.

NLO Q3 2082/83 results

In Q3 2082/83 Nepal Lube Oil Limited reported profit of Rs. 3.02 crore and revenue from operations of Rs. 49.61 crore. Profit in Q2 2082/83 was Rs. 1.52 crore. Profit grew 98.13% on the previous quarter. Revenue from operations grew 34.16% on the previous quarter. Profit in Q3 2081/82, the same quarter a year earlier, was Rs. 1.04 crore. Profit grew 188.82% on the same quarter last year. Revenue from operations grew 43.50% on the same quarter last year.

NLO annual results 2081/82

For the financial year 2081/82 Nepal Lube Oil Limited reported net profit of Rs. 4.57 crore, revenue from operations of Rs. 135.28 crore and net worth of Rs. 42.33 crore. Net profit in 2080/81 was Rs. 4.58 crore. Net profit fell 0.31% on the year. Revenue from operations grew 15.09% on the year.

NLO profit and loss for 2081/82

In the financial year 2081/82, Nepal Lube Oil Limited reported revenue from operations of Rs. 135.28 crore, gross profit of Rs. 40.51 crore, operating profit of Rs. 8.97 crore, profit before tax of Rs. 5.74 crore and net profit for the year of Rs. 4.57 crore.

Reported under gross profit: cost of sales of Rs. 94.77 crore. Reported under operating profit: other income of Rs. 0.95 crore, selling and distribution expenses of Rs. 25.99 crore, administrative expenses of Rs. 5.8 crore and other operating expenses of Rs. 0.7 crore. Reported under profit before tax: finance costs of Rs. 3.31 crore and gain on investments through fair value of Rs. 0.08 crore. Reported under net profit for the year: current tax of Rs. 1.52 crore and deferred tax of Rs. 0.35 crore.

NLO profit and loss for 2080/81

In the financial year 2080/81, Nepal Lube Oil Limited reported revenue from operations of Rs. 117.55 crore, gross profit of Rs. 35.1 crore, operating profit of Rs. 9.24 crore, profit before tax of Rs. 5.72 crore and net profit for the year of Rs. 4.58 crore.

Reported under gross profit: cost of sales of Rs. 82.44 crore. Reported under operating profit: other income of Rs. 0.71 crore, selling and distribution expenses of Rs. 21.76 crore, administrative expenses of Rs. 4.11 crore and other operating expenses of Rs. 0.7 crore. Reported under profit before tax: finance costs of Rs. 3.82 crore and gain on investments through fair value of Rs. 0.3 crore. Reported under net profit for the year: current tax of Rs. 0.95 crore and deferred tax of Rs. 0.19 crore.

NLO balance sheet for 2081/82

In the financial year 2081/82, Nepal Lube Oil Limited reported total non-current assets of Rs. 21.58 crore, total current assets of Rs. 84.78 crore, total equity of Rs. 42.33 crore, total non-current liabilities of Rs. 6.12 crore and total current liabilities of Rs. 57.91 crore.

Reported under total non-current assets: property, plant and equipment of Rs. 21.3 crore, capital work-in-progress of Rs. 0 crore, right-of-use assets of Rs. 0.28 crore, deferred tax assets of Rs. 0 crore and other financial assets of Rs. 0 crore. Reported under total current assets: inventories of Rs. 27.96 crore, trade receivables of Rs. 44.51 crore, cash and cash equivalents of Rs. 1.27 crore, income tax assets (net) of Rs. 0.87 crore, prepayments of Rs. 5.47 crore, other financial assets of Rs. 0.13 crore and other current assets of Rs. 4.59 crore. Reported under total equity: share capital of Rs. 7.29 crore, retained earnings of Rs. 27.43 crore and other equity of Rs. 7.61 crore. Reported under total non-current liabilities: lease liabilities of Rs. 0.17 crore, deferred tax liabilities (net) of Rs. 1.16 crore and retirement benefit obligation of Rs. 4.79 crore. Reported under total current liabilities: short term borrowings of Rs. 40.17 crore, trade payables of Rs. 7.71 crore, lease liabilities of Rs. 0.13 crore, retirement benefit obligation of Rs. 2.4 crore, other current liabilities of Rs. 1.41 crore and provisions of Rs. 6.11 crore.

NLO balance sheet for 2080/81

In the financial year 2080/81, Nepal Lube Oil Limited reported total non-current assets of Rs. 21.05 crore, total current assets of Rs. 66.46 crore, total equity of Rs. 37.57 crore, total non-current liabilities of Rs. 5.45 crore and total current liabilities of Rs. 44.48 crore.

Reported under total non-current assets: property, plant and equipment of Rs. 20.34 crore, capital work-in-progress of Rs. 0.42 crore, right-of-use assets of Rs. 0.29 crore, deferred tax assets of Rs. 0 crore and other financial assets of Rs. 0 crore. Reported under total current assets: inventories of Rs. 21.8 crore, trade receivables of Rs. 36.86 crore, cash and cash equivalents of Rs. 2.31 crore, income tax assets (net) of Rs. 1.38 crore, prepayments of Rs. 3.96 crore, other financial assets of Rs. 0.14 crore and other current assets of Rs. 0 crore. Reported under total equity: share capital of Rs. 6.07 crore, retained earnings of Rs. 24.58 crore and other equity of Rs. 6.92 crore. Reported under total non-current liabilities: lease liabilities of Rs. 0.17 crore, deferred tax liabilities (net) of Rs. 1.33 crore and retirement benefit obligation of Rs. 3.95 crore. Reported under total current liabilities: short term borrowings of Rs. 30.69 crore, trade payables of Rs. 6.16 crore, lease liabilities of Rs. 0.13 crore, retirement benefit obligation of Rs. 2.92 crore, other current liabilities of Rs. 0.61 crore and provisions of Rs. 3.97 crore.

NLO cash flow for 2081/82

In the financial year 2081/82, Nepal Lube Oil Limited reported opening cash & cash equivalents of Rs. 2.31 crore, net cash from operating activities of Rs. 1.29 crore, net cash from investing activities of Rs. 5.84 crore, net cash from financing activities of Rs. 3.51 crore, net change in cash of Rs. 1.04 crore and closing cash & cash equivalents of Rs. 1.27 crore.

Reported under net cash from operating activities: profit before tax of Rs. 5.74 crore, adjustment for depreciation and amortisation of Rs. 1.75 crore, adjustment for finance costs of Rs. 2.88 crore and income tax paid of Rs. 1.19 crore. Reported under net cash from investing activities: purchase of property, plant and equipment of Rs. 5.92 crore and interest received of Rs. 0.08 crore. Reported under net cash from financing activities: proceeds from borrowings of Rs. 4.4 crore, repayment of borrowings of Rs. 0.38 crore, payment of lease liabilities of Rs. 0.18 crore, dividends paid of Rs. 0.3 crore and interest paid of Rs. 0.21 crore.

NLO cash flow for 2080/81

In the financial year 2080/81, Nepal Lube Oil Limited reported opening cash & cash equivalents of Rs. 2.21 crore, net cash from operating activities of Rs. 0.67 crore, net cash from investing activities of Rs. 0.34 crore, net cash from financing activities of Rs. 0.24 crore, net change in cash of Rs. 0.1 crore and closing cash & cash equivalents of Rs. 2.31 crore.

Reported under net cash from operating activities: profit before tax of Rs. 5.72 crore, adjustment for depreciation and amortisation of Rs. 0.73 crore, adjustment for finance costs of Rs. 3.43 crore and income tax paid of Rs. 1.29 crore. Reported under net cash from investing activities: purchase of property, plant and equipment of Rs. 0.64 crore and interest received of Rs. 0.3 crore. Reported under net cash from financing activities: payment of lease liabilities of Rs. 0.14 crore and dividends paid of Rs. 0.24 crore.

NLO quarterly for Q3 2082/83

In the quarter Q3 2082/83, Nepal Lube Oil Limited reported revenue from operations of Rs. 49.61 crore, gross profit of Rs. 15.33 crore, operating profit of Rs. 4.41 crore, profit before tax of Rs. 3.77 crore and net profit for the year of Rs. 3.02 crore.

Reported under gross profit: cost of sales of Rs. 34.27 crore. Reported under operating profit: other income of Rs. 0.18 crore, selling and distribution expenses of Rs. 9.58 crore, administrative expenses of Rs. 0.89 crore and other operating expenses of Rs. 0.63 crore. Reported under profit before tax: finance costs of Rs. 0.64 crore. Reported under net profit for the year: current tax of Rs. 0.75 crore.

NLO quarterly for Q2 2082/83

In the quarter Q2 2082/83, Nepal Lube Oil Limited reported revenue from operations of Rs. 36.98 crore, gross profit of Rs. 10.02 crore, operating profit of Rs. 2.6 crore, profit before tax of Rs. 1.9 crore and net profit for the year of Rs. 1.52 crore.

Reported under gross profit: cost of sales of Rs. 26.95 crore. Reported under operating profit: other income of Rs. 0.13 crore, selling and distribution expenses of Rs. 6.29 crore, administrative expenses of Rs. 1.27 crore and other operating expenses of Rs. 0.01 crore. Reported under profit before tax: finance costs of Rs. 0.7 crore. Reported under net profit for the year: current tax of Rs. 0.38 crore.

NLO quarterly for Q1 2082/83

In the quarter Q1 2082/83, Nepal Lube Oil Limited reported revenue from operations of Rs. 28.99 crore, gross profit of Rs. 7.52 crore, operating profit of Rs. 1.41 crore, profit before tax of Rs. 0.73 crore and net profit for the year of Rs. 0.59 crore.

Reported under gross profit: cost of sales of Rs. 21.47 crore. Reported under operating profit: other income of Rs. 0 crore, selling and distribution expenses of Rs. 4.37 crore, administrative expenses of Rs. 1.72 crore and other operating expenses of Rs. 0.03 crore. Reported under profit before tax: finance costs of Rs. 0.67 crore. Reported under net profit for the year: current tax of Rs. 0.15 crore.

NLO quarterly for Q4 2081/82

In the quarter Q4 2081/82, Nepal Lube Oil Limited reported revenue from operations of Rs. 45.76 crore, gross profit of Rs. 24.29 crore, operating profit of Rs. 3.61 crore, profit before tax of Rs. 2.89 crore and net profit for the year of Rs. 1.23 crore.

Reported under gross profit: cost of sales of Rs. 21.47 crore. Reported under operating profit: other income of Rs. 0.13 crore, selling and distribution expenses of Rs. 17.03 crore, administrative expenses of Rs. 2.95 crore and other operating expenses of Rs. 0.57 crore. Reported under profit before tax: finance costs of Rs. 0.72 crore. Reported under net profit for the year: current tax of Rs. 0.58 crore and deferred tax of Rs. 1.08 crore.

NLO Profit & Loss

Values in Rs. Crore unless stated otherwise.

Particulars2081/822080/81
Revenue from Operations135118
Gross Profit40.535.1
   Cost of Sales-94.8-82.4
Operating Profit9.09.2
   Other Income0.950.71
   Selling and Distribution Expenses-26.0-21.8
   Administrative Expenses-5.8-4.1
   Other Operating Expenses-0.70-0.70
Profit Before Tax5.75.7
   Finance Costs-3.3-3.8
   Gain on Investments through Fair Value0.080.30
Net Profit for the Year4.64.6
   Current Tax-1.5-0.95
   Deferred Tax0.35-0.19

NLO Balance Sheet

Values in Rs. Crore unless stated otherwise.

Particulars2081/822080/81
Total Non-Current Assets21.621.0
   Property, Plant and Equipment21.320.3
   Capital Work-in-Progress0.000.42
   Right-of-Use Assets0.280.29
   Deferred Tax Assets0.000.00
   Other Financial Assets0.000.00
Total Current Assets84.866.5
   Inventories28.021.8
   Trade Receivables44.536.9
   Cash and Cash Equivalents1.32.3
   Income Tax Assets (Net)0.871.4
   Prepayments5.54.0
   Other Financial Assets0.130.14
   Other Current Assets4.60.00
Total Equity42.337.6
   Share Capital7.36.1
   Retained Earnings27.424.6
   Other Equity7.66.9
Total Non-Current Liabilities6.15.4
   Lease Liabilities0.170.17
   Deferred Tax Liabilities (Net)1.21.3
   Retirement Benefit Obligation4.83.9
Total Current Liabilities57.944.5
   Short Term Borrowings40.230.7
   Trade Payables7.76.2
   Lease Liabilities0.130.13
   Retirement Benefit Obligation2.42.9
   Other Current Liabilities1.40.61
   Provisions6.14.0

NLO Cash Flow

Values in Rs. Crore unless stated otherwise.

Particulars2081/822080/81
Opening Cash & Cash Equivalents2.32.2
Net Cash from Operating Activities1.30.67
   Profit Before Tax5.75.7
   Adjustment for Depreciation and Amortisation1.70.73
   Adjustment for Finance Costs2.93.4
   Income Tax Paid-1.2-1.3
Net Cash from Investing Activities-5.8-0.34
   Purchase of Property, Plant and Equipment-5.9-0.64
   Interest Received0.080.30
Net Cash from Financing Activities3.5-0.24
   Proceeds from Borrowings4.4Not reported
   Repayment of Borrowings-0.38Not reported
   Payment of Lease Liabilities-0.18-0.14
   Dividends Paid-0.30-0.24
   Interest Paid-0.21Not reported
Net Change in Cash-1.00.10
Closing Cash & Cash Equivalents1.32.3

NLO Quarterly Results

Values in Rs. Crore unless stated otherwise.

ParticularsQ3 2082/83Q2 2082/83Q1 2082/83Q4 2081/82Q3 2081/82Q2 2081/82Q1 2081/82
Revenue from Operations49.637.029.045.834.628.326.7
Gross Profit15.310.07.524.32.38.97.2
   Cost of Sales-34.3-27.0-21.5-21.5-32.3-19.4-19.5
Operating Profit4.42.61.43.60.682.81.4
   Other Income0.180.130.00-0.13-0.020.250.02
   Selling and Distribution Expenses-9.6-6.3-4.4-17.0-1.5-5.2-4.1
   Administrative Expenses-0.89-1.3-1.7-2.9-0.05-1.2-1.7
   Other Operating Expenses-0.630.01-0.03-0.57-0.07-0.02-0.03
Profit Before Tax3.81.90.732.9-0.042.00.70
   Finance Costs-0.64-0.70-0.67-0.72-0.73-0.72-0.67
Net Profit for the Year3.01.50.591.21.01.60.56
   Current Tax-0.75-0.38-0.15-0.58-0.01-0.41-0.14
   Deferred TaxNot reportedNot reportedNot reported-1.11.1Not reportedNot reported

Nepal Lube Oil share price history

Over the last 15 trading sessions NLO closed between Rs. 244.33 and Rs. 293.20, finishing at Rs. 279.40 on 2026-09-30 against Rs. 276.90 on 2025-02-25.

DateOpenHighLowCloseVolume
2026-09-30279.40279.40279.40279.4060
2026-09-24248.40271.30248.40271.3049
2026-08-18277.40277.40277.40277.4062
2026-04-07269.40269.40269.40269.401
2026-02-02264.20269.40264.20269.4030
2026-01-14259.10259.10259.10259.1010
2025-12-14249.20254.10249.20254.1051
2025-11-16244.33244.33244.33244.338
2025-07-06293.20293.20293.20293.2010
2025-06-24288.00288.00288.00288.0010
2025-05-25282.40282.40282.40282.401
2025-04-22282.40282.40282.40282.4032
2025-03-20276.90276.90276.90276.901
2025-03-16276.90276.90276.90276.902
2025-02-25256.80276.90256.80276.9060

NLO share price by year

2026, between Rs. 248.40 and Rs. 279.40, 2025, between Rs. 244.33 and Rs. 293.20, 2024, between Rs. 230.40 and Rs. 284.90, 2023, between Rs. 246.00 and Rs. 282.40, 2022, between Rs. 231.90 and Rs. 284.20 and 2021, between Rs. 274.00 and Rs. 316.00.

YearLow (Rs.)High (Rs.)Sessions
2026248.40279.406
2025244.33293.2011
2024230.40284.9017
2023246.00282.409
2022231.90284.2010
2021274.00316.002
2020187.00261.009
2019173.69184.003
2015165.95165.952
2014162.84191.672
2012188.56191.682

Nepal Lube Oil share price returns

At Rs. 279.40 on 2026-09-30, NLO is unchanged over 1 week, up 0.72% over 1 month, up 3.71% over 3 months, up 3.71% over 6 months, down 4.71% over 1 year and down 11.58% over 5 years. Each return compares that close with the last close on or before the same date in the earlier period.

PeriodReturnFrom price (Rs.)From date
1 week0.00%279.402026-09-30
1 month+0.72%277.402026-08-18
3 months+3.71%269.402026-04-07
6 months+3.71%269.402026-04-07
1 year-4.71%293.202025-07-06
5 years-11.58%316.002021-07-05

NLO floorsheet for 2026-09-30

NLO traded 2 times on 2026-09-30, moving 60 shares for Rs. 0 crore of turnover. Trades went through between Rs. 279.40 and Rs. 279.40.

Largest buyers by volume: broker 45, Imperial Securities Co. Limited on 60 shares across 2 trades.

Largest sellers by volume: broker 46, Kalika Securities Pvt.Limited on 60 shares across 2 trades.

NLO dividend history: bonus shares and cash dividend

Nepal Lube Oil Limited most recently declared a 15% bonus share issue and a 6.0526% cash dividend, 21.0526% in total for 2082/2083, announced on 2026-09-15. Percentages are of paid up value. Declared, not necessarily paid: a dividend is subject to the annual general meeting approving it.

Financial yearBonus shareCash dividendAnnounced
2082/208315%6.0526%2026-09-15
2081/208220%2025-09-18
2080/208120%5%2024-09-11
2079/208025%5%2023-12-17
2078/207925%5%2022-09-20

For 2082/2083 Nepal Lube Oil Limited declared a 15% bonus share issue and a 6.0526% cash dividend, 21.0526% in total, announced on 2026-09-15.

For 2081/2082 Nepal Lube Oil Limited declared a 20% bonus share issue, announced on 2025-09-18.

For 2080/2081 Nepal Lube Oil Limited declared a 20% bonus share issue and a 5% cash dividend, 25% in total, announced on 2024-09-11.

For 2079/2080 Nepal Lube Oil Limited declared a 25% bonus share issue and a 5% cash dividend, 30% in total, announced on 2023-12-17.

For 2078/2079 Nepal Lube Oil Limited declared a 25% bonus share issue and a 5% cash dividend, 30% in total, announced on 2022-09-20.

NLO general meetings

Annual and special general meetings Nepal Lube Oil Limited has called. A dividend is declared by the board and approved at the AGM.

2 years of annual statements and 7 quarters of results for NLO, with charts and peer comparison, are free on NepView.

New to these statements? How to read a profit and loss statement, How to read a balance sheet, How to read a cash flow statement, How to read quarterly results.

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