 Name: Pranav Sunil Joshi

 Roll_no:-M2022083 (F2)
 Subject :- Analysis of Finnacial Statements

……..Balance Sheet and Profit & Loss Account

Top 5 Cement Comapanies in India……..
 Summery:-

India is the second-largest producer of cement in the world. Ever

since it was deregulated in 1982, the Indian cement industry has attracted
huge investments, both from Indian as well as foreign investors. The cement
industry employs ~20,000 people across downstream sectors for every million
tonne of cement produced.

According to data released by the (DIPP), cement and (FDI) worth

US$ 5.28 billion between April 2000 and March 2018. As per IBEF, cement
production capacity stood at 502 million tonnes per year (MTPA). Capacity
addition of 20 million tonnes per annum (MTPA) is expected in FY2019 to
FY2021. The cement industry is expected to reach 550-600 Million Tonnes
Per Annum (MTPA) by the year 2025.

 List of Top 5 cement company in India [best cement in India]

Here is the list of Top 5 cement company in India with capacity and sales

 UltraTech Cement Ltd
 Ambuja Cements Ltd
 ACC Ltd
 Orient Cement Ltd
 Dalmia Bharat Ltd
1. UltraTech Cement Ltd

UltraTech Cement Ltd. is the largest manufacturer of grey cement,

Ready Mix Concrete (RMC) and white cement in India. It is also one of the
leading cement producers globally. Ultratech is the Largest among the top 5
cement companies in India . Ultra tech is the subsidiary of Grasim
Industries which is owned by Aditya Birla Group.

BALANCE SHEET OF MAR 21 MAR 20

ULTRATECH
CEMENT (in Rs. Cr.)

CURRENT LIABILITIES
Short Term Borrowings 4,230.15 3,953.21
Trade Payables 4,380.18 3,250.85
Other Current Liabilities 10,470.67 6,524.73
Short Term Provisions 506.76 534.51
CURRENT ASSETS
Current Investments 10,812.01 4,243.69
Inventories 3,722.05 3,833.88
Trade Receivables 2,285.99 1,848.28
Cash And Cash 1,876.55 310.52
Equivalents
Short Term Loans And 897.18 1,903.53
Adv.
OtherCurrentAssets 3,398.59 2,611.62
EQUITIES
Equity Share Capital 288.65 288.63
 PROFIT & LOSS ACCOUNT
OF ULTRATECH CEMENT (in MAR 21 MAR 20
Rs. Cr.)

INCOME
REVENUE FROM 42,677.00 40,033.25
OPERATIONS [GROSS]
REVENUE FROM 42,677.00 40,033.25
OPERATIONS [NET]
TOTAL OPERATING 43,188.34 40,649.17
REVENUES
OTHER INCOME 788.68 726.58

TOTAL REVENUE 43,977.02 41,375.75

EXPENSES

Cost Of Materials Consumed 5,174.94 4,960.81

Changes In Inventories Of 426.44 -362.74
FG,WIP And Stock-In Trade
Employee Benefit Expenses 2,181.99 2,336.17
Finance Costs 1,259.08 1,704.22
Depreciation And Amortisation 2,434.35 2,454.90
Expenses
Other Expenses 22,526.86 22,814.15
TOTAL EXPENSES 35,916.95 36,155.99
2. Ambuja Cements Ltd

Ambuja Cements Ltd, a part of the global conglomerate LafargeHolcim,

is among the Top 10 Cement Companies in India. It is the second-largest
producer of cement in India based on turnover.

BALANCE SHEET OF MAR 21 MAR 20

ULTRATECH
CEMENT (in Rs. Cr.)

CURRENT LIABILITIES
Trade Payables 880.90 935.98
Other Current Liabilities 3,658.78 3,426.07
Short Term Provisions 3.85 85.37
CURRENT ASSETS
Inventories 746.61 954.07
Trade Receivables 191.51 513.22
Cash And Cash 2,924.34 4,699.49
Equivalents
Short Term Loans And 4.43 4.51
Adv
OtherCurrentAssets 563.92 676.81
EQUITIES
Equity Share Capital 397.13 397.13
 PROFIT & LOSS
ACCOUNT OF MAR 21 MAR 20
ULTRATECH
CEMENT (in Rs. Cr.)

INCOME
REVENUE FROM 11,174.97 11,352.76
OPERATIONS
[GROSS]
REVENUE FROM 11,174.97 11,352.76
OPERATIONS [NET]
TOTAL OPERATING 11,371.86 11,667.88
REVENUES
OTHER INCOME 372.00 426.52
TOTAL REVENUE 11,743.86 12,094.40
EXPENSES
Cost Of Materials 3,126.79 3,580.84
Consumed
Changes In Inventories 114.08 42.80
Of FG,WIP And Stock-
In Trade
Employee Benefit 668.78 672.63
Expenses
Finance Costs 83.05 83.52
Depreciation And 521.17 543.83
Amortisation Expenses
Other Expenses 4,639.42 5,140.64
TOTAL EXPENSES 9,329.48 10,146.38

3. ACC Ltd

ACC Limited is one of India’s leading manufacturers of cement and

ready-mix concrete with 17 cement factories, 75 ready mix concrete plants,
over 6,700 employees, a vast distribution network of 50,000+ dealers &
retailers and a countrywide spread of sales offices. It is the 3rd leading
cement companies in India.

BALANCE SHEET OF MAR 21 MAR 20

 ULTRATECH
CEMENT (in Rs. Cr.)

CURRENT LIABILITIES
Trade Payables 1,416.30 1,470.97
Other Current Liabilities 3,358.57 3,190.12
Short Term Provisions 15.87 23.39
CURRENT ASSETS
Inventories 900.47 1,140.95
Trade Receivables 451.53 628.43
Cash And Cash 5,891.09 4,538.10
Equivalents
Short Term Loans And 59.80 31.43
Adv
OtherCurrentAssets 1,027.61 1,084.39
EQUITIES
Equity Share Capital 187.99 187.99
 PROFIT & LOSS
ACCOUNT OF MAR 21 MAR 20
ULTRATECH
CEMENT (in Rs. Cr.)

INCOME
REVENUE FROM 13,486.83 15,343.11
OPERATIONS
[GROSS]
REVENUE FROM 13,486.83 15,343.11
OPERATIONS [NET]
TOTAL OPERATING 13,784.54 15,656.65
REVENUES
OTHER INCOME 203.98 311.21
TOTAL REVENUE 13,988.52 15,967.86
EXPENSES
Cost Of Materials 4,245.47 5,389.44
Consumed
Operating And Direct 3,431.81 4,050.06
Expenses
Changes In Inventories 142.41 100.81
Of FG,WIP And Stock-
In Trade
Employee Benefit 839.07 863.97
Expenses
Finance Costs 57.04 86.22
Depreciation And 635.30 602.97
Amortisation Expenses
Other Expenses 2,077.76 2,483.55
TOTAL EXPENSES 12,124.73 13,936.39
4.Orient Cement Ltd
 Established in 1979, Orient Cement was formerly, a part of
Orient Paper & Industries. It was demerged in the year 2012 and since then, it
has emerged as one of the fastest-growing and leading cement manufacturers
in India.

BALANCE SHEET OF MAR 21 MAR 20

ULTRATECH
CEMENT (in Rs. Cr.)

CURRENT LIABILITIES
Trade Payables 184.45 176.35
Other Current Liabilities 266.47 264.36
Short Term Provisions 33.13 41.86
CURRENT ASSETS
Inventories 170.53 236.61
Trade Receivables 110.18 161.78
Cash And Cash 36.16 36.02
Equivalents
Short Term Loans And 0.09 0.09
Adv
OtherCurrentAssets 53.39 50.21
EQUITIES
Equity Share Capital 20.49 20.49
 PROFIT & LOSS
ACCOUNT OF MAR 21 MAR 20
ULTRATECH
CEMENT (in Rs. Cr.)

INCOME
REVENUE FROM 2,322.32 2,419.26
OPERATIONS
[GROSS]
REVENUE FROM 2,322.32 2,419.26
OPERATIONS [NET]
TOTAL OPERATING 2,324.09 2,421.80
REVENUES
OTHER INCOME 18.35 17.72
TOTAL REVENUE 2,342.44 2,439.52
EXPENSES
Cost Of Materials 1,363.73 238.87
Consumed
Changes In Inventories 20.52 -35.62
Of FG,WIP And Stock-
In Trade
Employee Benefit 152.54 154.86
Expenses
Finance Costs 93.57 122.32
Depreciation And 141.85 140.87
Amortisation Expenses
Depreciation And 141.85 140.87
Amortisation Expenses
TOTAL EXPENSES 2,008.83 2,302.12

5. Dalmia Bharat Ltd.

Dalmia Bharat Ltd is Fifth Among the Top 10 Companies in Cement by

Total Revenue. The Company has cement manufacturing plants in southern
states of Tamil Nadu (Dalmiapuram & Ariyalur) and Andhra Pradesh
(Kadapa), with a capacity of 9 million tonnes per annum. Dalmai Bharat
cement is among the list of best cement brand in India.

BALANCE SHEET OF MAR 21 MAR 20

ULTRATECH
CEMENT (in Rs. Cr.)

CURRENT LIABILITIES
Short Term Borrowings 198.00 0.00
Trade Payables 3.00 5.00
Other Current Liabilities 22.00 20.00
Short Term Provisions 19.00 11.00
CURRENT ASSETS
Current Investments 54.00 254.00
Trade Receivables 13.00 17.00
Cash And Cash 11.00 130.00
Equivalents
Short Term Loans And 495.00 308.00
Adv
OtherCurrentAssets 36.00 46.00
EQUITIES
Equity Share Capital 37.00 39.00

PROFIT & LOSS

ACCOUNT OF MAR 21 MAR 20
ULTRATECH
CEMENT (in Rs. Cr.)

INCOME
REVENUE FROM 148.00 151.00
OPERATIONS
[GROSS]
REVENUE FROM 148.00 151.00
OPERATIONS [NET]
TOTAL OPERATING 148.00 151.00
REVENUES
OTHER INCOME 41.00 143.00
TOTAL REVENUE 189.00 294.00
EXPENSES
Cost Of Materials 0.00 0.00
Consumed
Operating And Direct 0.00 0.00
Expenses
Changes In Inventories 0.00 0.00
Of FG,WIP And Stock-
In Trade
Employee Benefit 86.00 86.00
Expenses
Finance Costs 11.00 4.00
Depreciation And 11.00 9.00
Amortisation Expenses
Other Expenses 47.00 42.00
TOTAL EXPENSES 155.00 141.00