Growth Ratio Summary

Growth Score : 6.00

The growth ratios of Shree Cement present a mixed picture. While the revenue growth rate and asset growth rate are strong, indicating successful expansion and market penetration, the earnings per share (EPS) growth and net income growth rate are negative, suggesting profitability challenges. The operating profit growth rate is also a concern, indicating potential cost management issues. Overall, Shree Cement needs to address the declining profitability to ensure sustainable long-term growth.

Financial Ratio Summary

Financial Score : 8.40

The financial ratios of Shree Cement are strong, supported by high adjusted earnings per share (EPS), cash earnings per share (Cash EPS), and book value per share. The company also maintains a healthy dividend per share (DPS), reflecting a commitment to returning value to shareholders. However, the capital expenditures (CapEx) ratio is low, suggesting potential underinvestment in long-term assets. Overall, Shree Cement demonstrates financial stability and profitability, but needs to balance short-term returns with long-term investments.

Profitability Ratio Summary

Profitability Score : 10.00

Shree Cement exhibits exceptional profitability ratios, indicating a very strong ability to generate profits from its operations. The gross profit margin, return on capital employed (ROCE), return on equity (ROE), return on assets (ROA), operating margin, and net margin are all very high, reflecting efficient cost management and effective utilization of assets. Overall, Shree Cement's profitability ratios indicate a financially healthy and high-performing company.

Efficiency Ratio Summary

Efficiency Score : 5.67

The efficiency ratios of Shree Cement present a mixed picture. While the receivables turnover ratio and receivable days are strong, indicating efficient credit management, the fixed asset turnover and capital turnover ratios are low, suggesting underutilization of assets. The inventory turnover ratio and days sales in inventory are average, indicating reasonable inventory management. Overall, Shree Cement shows areas of strength in credit and inventory management, which needs improvement in asset utilization to enhance operational efficiency.

Coverage Ratio Summary

Coverage Score : 10.00

Shree Cement exhibits exceptional coverage ratios, indicating a very strong ability to meet its interest and dividend obligations. The interest coverage ratio is very high, reflecting a comfortable capacity to pay interest expenses. The equity dividend coverage ratio is also very high, suggesting a strong ability to cover dividend payments. Overall, Shree Cement's coverage ratios indicate a financially secure and stable position.

Solvency Ratio Summary

Solvency Score : 10.00

Shree Cement exhibits exceptional solvency, indicating a very strong ability to meet its long-term obligations. The debt ratio and debt-to-equity ratio are very low, while the equity ratio is very high, reflecting a conservative capital structure. The debt-to-asset ratio is also very low, suggesting a minimal reliance on debt financing. Overall, Shree Cement's solvency ratios indicate a financially stable and low-risk profile.

Liquidity Ratio Summary

Liquidity Score : 4.66

The liquidity position of Shree Cement is adequate but shows room for improvement. While the quick ratio suggests a reasonable ability to meet short-term obligations without relying on inventory, the current ratio indicates potential difficulties in covering current liabilities. The cash ratio is low, reflecting limited immediate liquidity. The operating cash flow ratio suggests a moderate ability to cover short-term liabilities with operating cash flow. A higher liquidity score would indicate a stronger ability to manage short-term obligations effectively.