Abstract:
Cement is the basic raw materials for the building constructions. Cement manufacturing is an
energy and resource intensive process with both local and global environmental, health and
safety impacts. Because of these impacts, ensuring health& safety working conditions for
employees is one of the most significant issues for the cement industry. The main raw material of
cement is clinker. In our country maximum raw materials to imports from other country. As a
result cement production cost increase day by day. In this report I have discusses about the
financial Performance analysis of cement industry. Financial performance given that to know the
company present situation and to identify the problems and to identify the best possible way for
recover the problems. Here includes Ratio Analysis (Liquidity ratio, Operating Efficiency ratio,
Profitability ratio and DuPont Analysis. 60% of the total sales during the first half in a year and
rest of the second half. Seasonality of cement demand decrease but government cement demand
increase for the ongoing infrastructure project. Public to purchase nearly 35% of cement
manufactured and three-fourth of cement produce is purchase in Chittagong and Dhaka division
