Abstract

The case study, “Financial Statement Analysis of Shree Cement Limited” highlights the financial performance of Shree Cement Limited and the Indian Cement Industry. The case provides sufficient information to conduct a ratio analysis of Shree Cement Limited and compare it with the Indian cement industry ratios provided in the case study. Additionally, it helps to analyze the financial performance of SCL through common size analysis, common base analysis, and DuPont analysis.

Learning Objectives

The case is structured to achieve the following Learning Objectives:

• Understand the financial statements of a cement company
• Analyze and interpret the various financial ratios of a company
• Analyze and interpret the common size and common base statements of a cement company

Keywords

Ratio Analysis; DuPont Analysis; Common Size; Common Base; Financial statement analysis; Liquidity Ratios; Activity Ratios; Debt Ratios; Profitability Ratios; Market Ratios