NEPSE WACC & Capital Gain Calculator
Transaction Builder
Sell & Tax Scenario
Result Summary
Sell Calculation & Profit
How to use
- 1. Buy Transaction Entry: Input the initial purchase price of the scrip and the quantity bought from the secondary market (TMS).
- 2. Broker Commission Check: Account for the applicable broker fee (0.39% to 0.27%) and the mandatory SEBON regulatory charge (0.015%).
- 3. DP Fee Allocation: Include the Rs. 25 DP fee (Depository Participant) applicable to the total purchase transaction.
- 4. Bonus Share Mapping: Add any bonus shares received. For WACC purposes in Nepal, bonus shares are usually adjusted at Rs. 100 or Rs. 0 based on the scrip history.
- 5. Right Share Calibration: Input right shares at the face value (typically Rs. 100) to determine the new diluted average cost.
- 6. WACC Generation: Review the 'Weighted Average Cost of Capital'. This is the value you must 'Confirm' on MeroShare before selling.
- 7. Profit/Loss Projection: Compare your WACC against the current market price (LTP) to see your unrealized gain or loss.
- 8. Tax Estimation: Determine your Capital Gains Tax (CGT) liability (5% for long term holders or 7.5% for short term holders).
The Weighted Average Principle (SEBON Standard)
WACC is the total capital invested (including all buying costs) divided by the total number of shares currently held in your DEMAT account.
Qi = Quantity of Shares: The number of shares bought in transaction i.
Pi = Purchase Price: The price per share at the time of trade.
C = Total Costs: Sum of Broker Commission, SEBON fees, and DP charges.
Worked Example (Secondary Market)
Transaction 1: 100 units at Rs. 500
Costs: Rs. 195 (Commission) + Rs. 25 (DP) = Rs. 220
WACC: (50,000 + 220) / 100 = Rs. 502.20
Worked Example (After 10% Bonus)
New Quantity: 110 units
New WACC: 50,220 / 110 = Rs. 456.54
Professional Computational Guidance
Optimized Calculations & Analytical Intelligence
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What is NEPSE WACC?
NEPSE WACC (Weighted Average Cost of Capital) is the average purchase cost of a stock after combining multiple buy transactions at different prices. The average share price in NEPSE is calculated by dividing the total investment amount by the total number of shares purchased.
Example Calculation:
- 100 Kitta @ Rs. 400
- 50 Kitta @ Rs. 300
Average Price: Rs. 366.67 per share
NEPSE WACC Calculator (Updated 2026) – Free Share Average Calculator Nepal
Track your exact share average price, weighted average cost (WACC), and actual acquisition cost for shares listed on the Nepal Stock Exchange (NEPSE). Whether you purchased shares through an IPO, FPO, secondary market, rights offering, auction, or received bonus shares, this calculator helps you determine the correct average cost price used in MeroShare and capital gain calculations.
Investors frequently use a NEPSE WACC Calculator to monitor portfolio performance, calculate break-even prices, and determine taxable profits when selling shares. Instead of manually calculating weighted averages across multiple transactions, this tool instantly computes your share average using official investment accounting principles.
How to Calculate Share Average in Nepal
Whenever you purchase the same stock multiple times at different prices, you need to calculate a weighted average cost rather than a simple arithmetic average. The weighted average method gives higher importance to transactions with larger quantities.
- Collect all purchase transactions.
- Multiply quantity by purchase price for each transaction.
- Calculate total investment.
- Add all shares together.
- Divide total investment by total shares.
- Adjust for bonus and rights shares.
- Include broker commission if calculating actual acquisition cost.
NEPSE WACC Formula
The official formula used by MeroShare to determine your holding cost basis is straightforward:
WACC = Σ(Quantity × Price) ÷ Σ(Quantity)NEPSE Share Average Calculation Example
| Purchase | Quantity | Price |
|---|---|---|
| 1 | 100 | Rs 400 |
| 2 | 50 | Rs 340 |
NEPSE WACC vs Simple Average
| Metric | Simple Average | WACC |
|---|---|---|
| Uses Quantity Weighting | No | Yes |
| Used by MeroShare | No | Yes |
How Broker Commission Affects Share Average
Many investors make the mistake of calculating WACC using only the purchase price. In reality, your actual acquisition cost should include trading expenses. When buying shares through NEPSE, your total cost may include Purchase Amount, Broker Commission, SEBON Fee, DP Charge, and Clearing Charges.
Share Types and Their Effect on WACC
| Share Type | Impact on WACC |
|---|---|
| IPO | Usually lowers average |
| FPO | Recalculates average |
| Secondary Market | Recalculates average |
| Bonus Share | Reduces average |
| Rights Share | Recalculates average |
| Auction Share | Recalculates average |
How Bonus Shares Affect WACC
Bonus shares significantly affect your average share price. When a company distributes bonus shares, the number of shares increases while the investment amount remains unchanged. This automatically lowers your average cost per share.
Before Bonus: 100 Kitta @ Rs. 500 (Investment = Rs. 50,000)
Bonus Ratio: 1:1
After Bonus: 200 Kitta (Investment = Rs. 50,000)
New Average Cost = Rs. 250
How Rights Shares Affect Average Cost
Rights shares differ from bonus shares because investors pay an additional amount to subscribe. When rights shares are purchased, both your total shares and total investment amount increase. The weighted average must be recalculated to reflect the new injection of capital. Rights shares usually reduce the average price if issued below the current market average.
Frequently Asked Questions
What is WACC in NEPSE?
WACC is the weighted average cost per share based on all your share purchases.
How do I calculate average share price in Nepal?
Add all purchase amounts, divide by total shares owned, and include transaction expenses for a more accurate result.
Does MeroShare use WACC?
Yes, MeroShare requires investors to update their purchase history using the WACC standard to accurately calculate Capital Gains Tax during share sales.
Are bonus shares included in WACC calculation?
Yes. Bonus shares increase the number of shares without increasing investment cost, which significantly reduces the average cost per share.
How do rights shares affect average price?
Rights shares increase both your total investment amount and your total share quantity. The weighted average price must be dynamically recalculated using these new totals.
Related NEPSE Tools
- 📈 Share Profit Calculator
- 🤝 Broker Commission Calculator
- 💸 Capital Gain Tax Calculator
- 🎁 Bonus Share Calculator
- ⚖️ Rights Share Calculator
- 📊 CAGR Calculator
- 📆 SIP Calculator
Official Sources & References
- Nepal Stock Exchange — Official market information and listed company announcements.
- CDS and Clearing Limited — Investors can manage holdings and verify share transactions through MeroShare.
- Securities Board of Nepal — Regulates Nepal's securities market and publishes investor protection guidelines.
Last Updated: June 2026