📄 Abstract
Growing economies, more cities, more development, more government expenditure on infrastructure, and rising housing prices are some of the variables that propel the capital-intensive and highly cyclical cement industry. Input dependencies, mainly on limestone, energy, and transportation, as well as the competitive landscape and cost structures of the business, are included in the analysis. It also delves at the ways in which regulatory shifts, environmental standards, and energy price fluctuations affect the sector's bottom line. When evaluating cement firms' financial health, key criteria such as operating margins, return on capital employed (ROCE), debt-equity ratios, and revenue growth are utilized. To round out the picture of potential future performance, we also look at market characteristics, such as pricing power, production capabilities, and trends in industry consolidation.
📚 How to Cite:
Mr. Fasi Ur Rehman, Mr. K Deepak , A STUDY ON RATIO ANALYSIS: A TOOL OF FINANCIAL STATEMENT ANALYSIS , Volume 12 , Issue 2, February 2026, EPRA International Journal of Multidisciplinary Research (IJMR) ,