A STUDY ON ANALYSIS OF FINANCIAL STATEMENTS AT ULTRATECH CEMENT LIMITED, TADIPATRI

Authors:

Dr. P. Basaiah M.com,MBA,ICWA,Ph.D. Faculty of JNTUASMS JNTUA SCHOOL OF MANAGEMENT STUDIES ANANTAPUR(India).

KAMMAGAVANI SAI MOUNIKA student of JNTUA SCHOOL OF MANAGEMENT STUDIES ANANTAPUR (India) E-mail: ksaimounika04@gmail.com

MAGHANURU JYOTHIKA STUDENT OF JNTUA SCHOOL OF MANAGEMENT STUDIES ANANTAPUR (India) e-mail: mjyothika68@gmail.com

Abstract—Every business, regardless of its size or sector, depends on a clear and honest understanding of its financial health to make sound strategic decisions. This paper investigates the financial performance of UltraTech Cement Limited at its Tadipatri plant in Andhra Pradesh, India, over a five-year study period spanning 2020–21 to 2024–25. Drawing on a structured suite of financial ratios — including the current ratio, quick ratio, gross and net profit ratios, operating ratio, fixed assets turnover, inventory turnover, and net working capital — the study constructs a comprehensive picture of the company's financial position and identifies areas that require targeted managerial attention. All empirical data has been sourced from UltraTech's published annual reports and the company's official website, ensuring reliability and consistency. Core findings indicate that while the company's revenue base and total asset portfolio have grown substantially across the five years, liquidity indicators have followed a consistent downward path, working capital has turned significantly negative, and profitability has exhibited considerable year-on-year volatility. These converging signals point to a need for more disciplined short-term financial planning, structured cost management below the gross profit line, and a more deliberate approach to balancing capital expansion with liquidity maintenance. The study concludes with evidence-based recommendations aimed at helping the company restore financial equilibrium without compromising its growth ambitions.

Keywords—financial statement analysis; liquidity ratios; profitability ratios; working capital management; trend analysis; cement industry; UltraTech Cement; ratio analysis; fixed assets turnover; inventory management