Abstract

The Indian economy is going through a very interesting phase of recovery at the moment. All the eight core industries are going to play a very significant role in this phase of recovery. One must watch out for the contribution of Cement industry as one of the core infrastructures supporting industry of India in time to come. There is a huge potential for the growth of the industry. As India has more potential for development in the infrastructure and construction sector, the cement sector is expected to largely benefit from it. In this context, it becomes very relevant to study how strong are the fundamentals of the cement industry in India. This article attempts to do so by taking into accounts the financial performance of 8 top cement companies operating in India over the last five years from 2010-11 to 2014-15. The various aspects included in the study are the liquidity position, profitability position, and managerial efficiency.

Keywords
Current Ratio, Quick Ratio, Liquidity, ROA, ROCE, ROE.

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