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NEPSE WACC & Capital Gain Calculator

Calculator Engine

Transaction Builder

Batch #1
Includes Broker Fee, SEBON & DPActual Cost: Rs. 50,232.50

Sell & Tax Scenario

Result Summary

MeroShare Target WACC
Rs. 502.32
Total Kitta
100
Total Investment
Rs. 50,232.50

Sell Calculation & Profit

Gross Sell AmountRs. 60,000.00
Broker Commission Tiered-Rs. 222.00
SEBON Fee + DP-Rs. 34.00
Net Sell AmountRs. 59,744.00
WACC Cost BasisRs. 50,232.50
Gross Profit / LossRs. 9,511.50
CGT (5%)-Rs. 475.58
Net ReceivableRs. 59,268.43

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.

WACC = (Σ(Qi × Pi) + C) / ΣQi

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

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Frequently Asked Questions

WACC (Weighted Average Cost of Capital) is the average price you paid to acquire your shares, including broker commission and SEBON fees. It is used by MeroShare and TMS to calculate your capital gains and the resulting tax (CGT).
Login to MeroShare, go to 'My Purchase Source', select the scrip you sold, and the system will show the calculated WACC. You must click 'Confirm' to finalize the cost base before you can transfer shares via EDIS.
Yes. For an accurate purchase cost, you should include the Rs. 25 DP fee per scrip. However, since the DP fee is per transaction, if you buy multiple scrips in one day, the fee is applied to each scrip's settlement.
Individual investors pay 5% CGT if they have held the shares for more than 365 days (Long Term) and 7.5% CGT if held for 365 days or less (Short Term). For standard investors, the CGT is typically 10%.
Bonus shares are usually considered to have a cost of Rs. 100 (Face Value) for tax calculation. When you receive bonus shares, your total quantity increases, which reduces your overall WACC because the cost of the bonus shares is lower than your market purchase price.
Manual entry is often required for shares bought many years ago (before the digital system), shares received through inheritance, or during complex mergers where the system cannot automatically calculate the cost base.
If you don't confirm WACC and perform EDIS by T+1 (the next day after selling), the trade will fail. You will be liable for a 20% 'Close Out' fine on the total traded value, which is paid to the buyer.
WACC is calculated per scrip within a specific DEMAT account. If you have the same scrip in two different DEMAT accounts, they will have independent WACC values.
No. Once you confirm the WACC in MeroShare, it is locked for that sale transaction. For any corrections, you would need to contact your DP and provide physical proof of purchase (TMS bills).
Yes. Right shares are usually acquired at the face value of Rs. 100. Our calculator adds this quantity and the Rs. 100 cost to your existing portfolio to provide the new weighted average.

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.

  1. Collect all purchase transactions.
  2. Multiply quantity by purchase price for each transaction.
  3. Calculate total investment.
  4. Add all shares together.
  5. Divide total investment by total shares.
  6. Adjust for bonus and rights shares.
  7. 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 = Total Investment Amount ÷ Total Shares
WACC = Σ(Quantity × Price) ÷ Σ(Quantity)

NEPSE Share Average Calculation Example

PurchaseQuantityPrice
1100Rs 400
250Rs 340

NEPSE WACC vs Simple Average

MetricSimple AverageWACC
Uses Quantity WeightingNoYes
Used by MeroShareNoYes

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.

Actual Cost = Purchase Value + Broker Commission + SEBON Fee + DP Charge

Share Types and Their Effect on WACC

Share TypeImpact on WACC
IPOUsually lowers average
FPORecalculates average
Secondary MarketRecalculates average
Bonus ShareReduces average
Rights ShareRecalculates average
Auction ShareRecalculates 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.

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Official Sources & References

Reviewed ByNepaCalc Finance Team

Last Updated: June 2026