THE GREEN MARGIN: ANALYZING THE DRIVERS OF FINANCIAL EFFICIENCY AND OPERATIONAL RESILIENCE IN INDIA’S CEMENT INDUSTRY (2025–26)

Special Issue - Innovative Commerce: Bridging Business and Computer Applications (ICBBCA-2026) |PG Department of Commerce with Computer Applications, Mannar Thirumalai Naicker College, Madurai – March 2026| International Journal of Computer Science (IJCS) Published by SK Research Group of Companies (SKRGC)

Abstract

This study evaluates the financial efficiency of the Indian cement industry during the 2025–26 fiscal periods. Despite a volatile global economy, the sector has demonstrated resilience through strategic cost management and capacity expansion. Using key financial ratios—primarily OPBITDA per tonne, Asset Turnover, and Return on Capital Employed (ROCE)—the research analyzes how leading firms have balanced massive capital expenditures (CAPEX) with operational profitability. The findings suggest that efficiency is no longer driven solely by volume but by "green" operational transitions and digital supply chain integration. Keywords: Indian Cement Industry, Financial Efficiency, Operating Profitability Return on Capital Employed and Capital Expenditure (CAPEX).Introduction

References

1. Arputharaj and Kaviya(January 2025), "A Study on Fundamental Analysis of the India Cement Public Limited Company", International Journal of Multidisciplinary Trends ,pp.118-126.
2. Rahul Patowary and Dr. Sandeep Kumar Sharma (October 2024), “A Comparative Study on Financial Performance of the Cement and Steel Industries in India”, International Journal of All Research Education and Scientific Methods (IJARESM), pp.2158-2165.
3. Sathiya and Palaniammal (2024), “Analysis of the Cement Industry's Liquidity and Solvency in the Indian Market”, Multidisciplinary, Scientific Work and Management Journal, Volume 34, Issue 1, pages 297–302.    

 

Keywords

Indian cement industry, Return on Capital Employed (ROCE), capital expenditures (CAPEX)