Abstract
For a company to survive in today’s scenario, it must attain profits. It is analogous to blood in a human being. Business is lifeless without profits. Profit is the extra of salary ended spending incurred during a define period of time. In accounting parlance it is determined by take away the expenses sustained from the revenue received in a specific period of time. Profits can be made by both operating and non-operating activities. The efficiency and effectiveness of the management can be judged by the profits it made during a period of time. In any business concern, Investments can be attracted by the effective performance of the business. The effective and efficient performance is very vital for the survival of the business. The performance is reliant on several factors such as cost, revenue (which in turn depends on price), sales, profits etc. The performance of Cement Industry is to be analysed to attract the investment and to develop the industry since it is the backbone of the infrastructure development. Performance analysis can be studied in terms of financial, marketing, sales, production aspects, etc. In this paper an effort has been made to analyse the presentation of two select cement companies in Telangana i.e. Kesoram Cements and Deccan Cements. It also highlights the Du Pont model evaluation.
Key Words: Gross Profit, Net Profit, DuPont Model, Return on Assets, Return on Capital employed
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