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Presented by Group-3, Section C, PGPM Angad Singh (08P126) Devarshi Vajpayee (08P137) Lovely Krishna (08P146) Pramat Malik (08P155) Prashant (08P156)
Presented by Group-3, Section C, PGPM Angad Singh (08P126) Devarshi Vajpayee (08P137) Lovely Krishna (08P146) Pramat Malik (08P155) Prashant (08P156)
Presented by Group-3, Section C, PGPM Angad Singh (08P126) Devarshi Vajpayee (08P137) Lovely Krishna (08P146) Pramat Malik (08P155) Prashant (08P156)
Sector
Presented By
Group-3, Section C,
PGPM
Angad Singh (08P126)
Devarshi vajpayee
(08P137)
Lovely Krishna (08P146)
Pramat Malik (08P155)
Prashant (08P156)
Cement Sector : Overview
• Reasons
» UltraTech a profit making company, while
ShriDigvijay is a loss making company
• Five grinding units and three ports (Two in India and one in
SriLanka)
•Increase in inventories
•Increase in inventories
• ShreeDigvijay
» Finished goods and stocks are valued at the lower
of cost or net realizable value
» Raw material, packing materials and fuel cost is
determined on basis of quarterly weighted average
method
• UltraTech
» Inventories valued at the lower of cost or net
realizable value, except scrap which is valued at
net realizable value
» Finished good and process stock includes cost of
conversion and other costs incurred in bringing the
inventories into current form and location
» Obsolete, defective and unserviceable inventories
are duly provided for
Depreciation & Amortization
•Being a profit earning firm, UltraTech has much higher value than
Shree Digvijay
• www.capitaline.com
• www.money.rediff.com
• www.finance.yahoo.com
• www.ultratech.com
• www.shreedigvijay.com