Abstract
The main objective of these study to analysing the earning landscape of selected Indian cement companies by utilising profitability metrics. For the period 2017-2018 to 2021-2022. The secondary data is used for the research. It has been collected from selected five cement companies annual reports. Profitability analysis is a process of evaluating a companys financial performance by assessing its ability to generate profits. The used tools & techniques: profitability ratios analysis, statistical analysis and analysis of variance (ANOVA). It is concluded that profitability metrics, Shree Cements Ltd. appears to be the best-performing company among the five, with Ultratech Cement Ltd. and Ambuja Cements Ltd. following closely behind. ACC Ltd. and The India Cements Ltd. have lower performance than the other three companies. It is also concluded that all the null hypotheses have not been accepted meaning thereby all alternative hypotheses are accepted. There are significant differences between the selected all profitability ratios (Based on sales and related to overall return on assets / investments ratio) of selected five cement companies of India. KEY WORDS: Profitability analysis, Sales ratio, Return on assets / investments ratio and Analysis of variance (ANOVA).
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
