International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 2 (March-April 2026) Submit your research before last 3 days of April to publish your research paper in the issue of March-April.

A Study on the Financial Resilience on Profitability and Liquidity Prospects of Selected Indian Cement Companies

Author(s) Dr. Akila M, Ms. Jayasurya M
Country India
Abstract The Cement industry is one of the key capital intensive areas with high sensitivity to macroeconomic shifts. This attempted study investigates the financial resilience of selected Indian cement companies by evaluating their profitability and liquidity performance over a ten-year period. As a capital-intensive sector highly sensitive to macroeconomic fluctuations, understanding financial strength within industry is essential for long-term stability and growth. Using secondary data derived from audited financial statements, the analysis involves financial ratios such as Return on Assets, Return on Equity, Earnings per Share, Current ratio, Liquid ratio and Total Asset Turnover ratio to assess each firm’s capacity and maintain operational continuity. The results of study reveal substantial differences in financial performance across selected companies. UltraTech Cement showed stable profitability but consistently low liquidity; while Prism Johnson’s sharp fluctuations indicate financial instability. JK Lakshmi Cement improves steadily until 2022 before experiencing renewed pressures. Overall, the findings emphasize the interdependence between liquidity and profitability in shaping financial efficiency. The attempted study highlights the need for improved liquidity planning, Cost efficiency, and strategic financial man-agement to strengthen long-term sustainability in the Indian cement sector.
Keywords Profitability, Liquidity, Cement Companies, Financial stability
Field Business Administration
Published In Volume 8, Issue 2, March-April 2026
Published On 2026-04-16
DOI https://doi.org/10.36948/ijfmr.2026.v08i02.74424

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