Life Insurance Nepal (XNEP:LICN) Book Value per Share: NPR177.92 (As of Jul. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XNEP:LICN Life Insurance Corp Nepal Ltd XNEP:LICN
75 GF Score
Price NPR754.90
GF Value NPR672.48
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Life Insurance Nepal Book Value per Share?

Life Insurance Nepal XNEP:LICN +0.43% 75 Book Value per Share is NPR177.92 as of Jul. 2026. GuruFocus rates XNEP:LICN with a GF Score™ of 75/100 and a GF Value™ of NPR672.48 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Life Insurance Nepal's book value per share for the quarter that ended in Jul. 2026 was NPR177.92.

During the past 12 months, Life Insurance Nepal's average Book Value Per Share Growth Rate was -7.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 12.50% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 15.70% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -21.00% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Life Insurance Nepal was 417.50% per year. The lowest was -58.10% per year. And the median was 14.90% per year.

Life Insurance Nepal's current price is NPR754.90. Its book value per share for the quarter that ended in Jul. 2026 was NPR177.92. Hence, today's PB Ratio of Life Insurance Nepal is 4.24.

During the past 13 years, the highest P/B Ratio of Life Insurance Nepal was 13.86. The lowest was 0.29. And the median was 0.66.


Life Insurance Nepal  (XNEP:LICN) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Life Insurance Nepal Book Value per Share Related Terms


Life Insurance Nepal Book Value per Share Historical Data

* Premium members only.

The historical data trend for Life Insurance Nepal's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Life Insurance Nepal Book Value per Share Chart

Life Insurance Nepal Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25 Jul26
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 109.64 124.82 143.41 192.32 177.92

Life Insurance Nepal Quarterly Data
Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26 Jul26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 192.32 183.32 349.00 235.33 177.92

XNEP:LICN vs MET, AFL, PRU: Book Value per Share Comparison

For the Insurance - Life subindustry, Life Insurance Nepal's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Life Insurance Nepal PB Ratio vs Insurance Industry

For the Insurance industry and Financial Services sector, Life Insurance Nepal's PB Ratio distribution charts can be found below:

* The bar in red indicates where Life Insurance Nepal's PB Ratio falls into.


XNEP:LICN
75GF Score
Life Insurance Corp Nepal Ltd XNEP:LICN
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Life Insurance Nepal Book Value per Share Calculation

Life Insurance Nepal's Book Value Per Share for the fiscal year that ended in Jul. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(9,783-0)/55
=177.92

Life Insurance Nepal's Book Value Per Share for the quarter that ended in Jul. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(9,783-0)/55
=177.92

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of NPR177.92 mean?
Life Insurance Nepal (XNEP:LICN) has a Book Value per Share of NPR177.92 as of Jul. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Life Insurance Nepal and its competitors.
Is Life Insurance Nepal's Book Value per Share too high?
Life Insurance Nepal's current Book Value per Share is NPR177.92. Overall, Life Insurance Nepal has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Life Insurance Nepal's Book Value per Share compare to MET and AFL?
Life Insurance Nepal's Book Value per Share of NPR177.92 can be compared against companies in the Insurance industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for an Insurance company?
A good Book Value per Share depends on the Insurance industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Life Insurance Nepal and its competitors. Life Insurance Nepal's current Book Value per Share is NPR177.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Insurance Nepal stock overvalued right now?
Based on GuruFocus' analysis, Life Insurance Nepal (XNEP:LICN) is currently considered Modestly Overvalued. The stock's GF Value™ is NPR672.48, compared to a current price of NPR754.90 — trading 12.3% above its estimated fair value. The current Book Value per Share is NPR177.92. Life Insurance Nepal's overall GF Score™ is 75/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Life Insurance Nepal (XNEP:LICN), the current Book Value per Share is NPR177.92 as of Jul. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Life Insurance Nepal (XNEP:LICN) Overvalued in 2026?

Based on GuruFocus' analysis, Life Insurance Nepal stock appears to be overvalued. The current stock price of NPR754.90 is trading 12.3% above its estimated GF Value™ of NPR672.48. GuruFocus considers Life Insurance Nepal to be Modestly Overvalued.

Key valuation signals for XNEP:LICN:

  • Book Value per Share: NPR177.92
  • GF Value™: NPR672.48 vs. price of NPR754.90 (12.3% above fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the XNEP:LICN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Life Insurance Nepal Business Description

Address Star Mall, PO Box No 21905, 4th Floor, Putalisadak, Kathmandu, NPL
Life Insurance Corp Nepal Ltd is engaged in the life insurance business in Nepal, providing participating and non-participating life insurance products through its provincial offices, branches, sub-branches, and network of agents. Its product portfolio includes endowment plans, child plans, and money-back plans, and it provides services such as reviving lapsed policies, policy loans, nominations, and bonuses to policyholders. Revenue is mainly generated from premiums and investments, including regular and single-premium collections, returns from investments in equities, bonds, and other financial instruments, service-related fees, and commission on reinsurance ceded.
75GF Score

Get the complete analysis for XNEP:LICN

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR754.90
Price
NPR672.48
GF Value