Cement Industry play very significant role in Indian economy. It facilitates the basic infrastructure facility for the development of the country.
The companies selected for this study are taken on the basis of their current market share and according to the availability of data. The financial year of
this study is from April to March. The data for the study is taken for five years i.e. 2013-14 to 2017-18. Ultratech Cements, Shree Cements, Ramco
Cements, Dalmia Bharat and Birla Corporation are selected for this study. The study applied various ratio analysis for the understanding the financial
performance of the selected companies. The study highlighted that current ratio, quick ratio and Net Profit ratio is good for Dalmia Bharat when
compared to the other companies under study which stated that Dalmia Bharat earns more net profit than other companies and it is more efficient in
converting its sales into actual profit. The study found that absolute liquid ratio is good for Birla Corporation when compared with other companies and
Ramco Cements earned more gross profit than other companies and it can make reasonable profit on sales, as long as it keeps overhead costs in
control. Shree Cements earns more operating profit than other companies and it shows that the company is more efficient in controlling the cost and
expenses associated with the business operations, profit generated by the company with the money invested by the shareholders and had more
investment made in the business for long term.