Financial Performance Analysis of Listed Cement Companies of Dhaka Stock Exchange

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