JKCEMENT.NS
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

P/E Ratio: A little overvalued stock but represent growth stock and possibility of future growth

Performance Graph
Financial Ratios
Ratio Value
PE Ratio44.68
Net Profit Margin0.07
Acid Test Ratio0.95
Inventory Turnover2.12
Coverage Ratio2.56
Debt to Equity1.03
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.07
Return on Assets2.54
Return on Equity0.15
Performance Graph
Key Ratios

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Current Ratio: It has a good balance between assets & liabilities and would be just able to cover its short-term liabilities

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio0.95
Current Ratio1.30
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.12
Performance Graph
Key Ratios

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio2.56
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

Interest Coverage Ratio: Company can easily cover its interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio1.03
Interest Coverage Ratio3.65
Performance Graph
Key Ratios

P/E Ratio: A little overvalued stock but represent growth stock and possibility of future growth

Dividend Yield: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio44.68
Gross Profit Margin0.78
Price to Book Ratio6.58
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of J.K. Cement Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 148021000000 133068000000 114030000000
Total Non Current Assets 103857000000 95685600000 78783219000
Other Non Current Assets 1638700000 1841168000 2082427000
Non Current Prepaid Assets 3397500000 3113500000 2828847000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 2745500000 1904600000 149983000
Held To Maturity Securities 147800000 27000000 27000000
Available For Sale Securities 64200000 1689900000 122983000
Financial Assets Fair Value 2533500000 187700000 -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 2560200000 2601100000 32336000
Other Intangible Assets 957900000 998800000 32336000
Goodwill 1602300000 1602300000 -
Net Ppe 95062100000 87992300000 75725531000
Accumulated Depreciation -33866900000 -29228000000 -24747564000
Gross Ppe 128929000000 117220000000 100473000000
Construction In Progress 4639400000 5920100000 10320690000
Other Properties 265000000 168200000 129807000
Machinery Furniture Equipment 94061800000 84150400000 66562510000
Buildings And Improvements 15775900000 14902100000 13215226000
Land And Improvements 12700700000 10607000000 9733907000
Properties 1486200000 1472500000 510955000
Current Assets 44164500000 37382500000 35246560000
Other Current Assets 3280300000 5406206000 4410190000
Hedging Assets Current - - -
Assets Held For Sale Current 123200000 80400000 -
Restricted Cash 9102400000 5795300000 3371750000
Prepaid Assets 3327500000 5462200000 4470836000
Inventory 11815500000 9740700000 12087109000
Other Inventories 298900000 270600000 -
Finished Goods 1875900000 1368200000 1093191000
Work In Process 2741700000 1216700000 1142634000
Raw Materials 6899000000 6885200000 9851284000
Other Receivables 3998100000 2112900000 1402697000
Taxes Receivable 481100000 364000000 160727000
Accounts Receivable 5663200000 4800800000 4267991000
Allowance For Doubtful Accounts Receivable -207900000 -170500000 -120896000
Gross Accounts Receivable 5871100000 4971300000 4388887000
Cash Cash Equivalents And Short Term Investments 9648500000 9023300000 9483357000
Other Short Term Investments 7904600000 6451900000 8593197000
Cash And Cash Equivalents 1743900000 2571400000 890160000
Cash Equivalents 1033200000 1741100000 767239000
Cash Financial 710700000 830300000 122921000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 50641500000 47379700000 37658727000
Total Debt 55494300000 52921800000 41152869000
Total Liabilities Net Minority Interest 94804600000 86672100000 71123416000
Total Non Current Liabilities Net Minority Interest 60803800000 57203800000 44419388000
Other Non Current Liabilities 983700000 1160383000 1114128000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue 983700000 1160400000 1114128000
Non Current Deferred Taxes Liabilities 10755800000 8339000000 7382588000
Long Term Debt And Capital Lease Obligation 43658200000 42966200000 31751406000
Long Term Capital Lease Obligation 1884500000 1956500000 1885249000
Long Term Debt 41773700000 41009700000 29866157000
Long Term Provisions 667000000 601700000 587484000
Current Liabilities 34000800000 29468300000 26704028000
Other Current Liabilities 5173800000 4149700000 3116507000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 11836100000 9955600000 9401463000
Current Capital Lease Obligation 1224400000 1014200000 718733000
Current Debt 10611700000 8941400000 8682730000
Pension And Other Post Retirement Benefit Plans Current 104200000 182500000 221659000
Current Provisions 1041100000 909500000 801370000
Payables 11550200000 10177800000 9148759000
Other Payable 2222100000 1939800000 1980718000
Dividends Payable 17400000 16600000 16550000
Total Tax Payable - - -
Accounts Payable 9310700000 8221400000 7151491000
Common Stock Equity 53671400000 46840000000 43248914000
Total Capitalization 95445100000 87849700000 73115071000
Total Equity Gross Minority Interest 53216400000 46396000000 42906363000
Minority Interest -455000000 -444000000 -342551000
Stockholders Equity 53671400000 46840000000 43248914000
Other Equity Interest 52898700000 46094820000 42476231000
Treasury Stock - - -
Retained Earnings 28223200000 23261100000 21539293000
Additional Paid In Capital 7568000000 7568000000 7567966000
Capital Stock 772700000 772700000 772683000
Common Stock 772700000 772700000 772683000

Income statement interpretation for J.K. Cement Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 112026000000 95037300000 78402394000
Operating Revenue 112026000000 95037300000 78402394000
Cost Of Revenue 25024800000 21736100000 18089196000
Gross Profit 87000700000 73301200000 60313198000
Ebitda 21897400000 13914100000 16196860000
Ebit 16171200000 9294900000 12772205000
Operating Income 15026800000 8722600000 11734428000
Net Income 7908300000 4235700000 6871193000
Net Income From Continuing Operation Net Minority Interest 7908300000 4235700000 6871193000
Net Income From Continuing And Discontinued Operation 7908300000 4235700000 6871193000
Net Income Common Stockholders 7908300000 4235700000 6871193000
Net Income Including Noncontrolling Interests 7899300000 4163200000 6792111000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 7899300000 4163200000 6792111000
Normalized Income 7976684632 4313908008 7075612928
Normalized Ebitda 21999000000 14032000000 16501713000
Total Unusual Items -101600000 -117900000 -304853000
Total Unusual Items Excluding Goodwill -101600000 -117900000 -304853000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 5726200000 4619200000 3424655000
Reconciled Cost Of Revenue 25024800000 21736100000 18089196000
Total Expenses 96998700000 86314700000 66667966000
Operating Expense 71973900000 64578600000 48578770000
Other Operating Expenses 31940700000 30794100000 20627012000
Depreciation And Amortization In Income Statement 5726200000 4619200000 3424655000
Amortization 206100000 90000000 35364000
Depreciation Income Statement 5520100000 4529200000 3389291000
Selling General And Administration 29706500000 24756900000 20258634000
Selling And Marketing Expense 28151700000 23340500000 18982463000
General And Administrative Expense 1554800000 1416400000 1276171000
Rent And Landing Fees 340600000 269900000 214824000
Tax Provision 3836800000 2112900000 3337016000
Pretax Income 11736100000 6276100000 10129127000
Other Non Operating Income Expenses 83400000 163600000 595279000
Special Income Charges -166600000 -124400000 -304941000
Other Special Charges 109000000 124400000 304341000
Write Off 2600000 - 600000
Net Non Operating Interest Income Expense -3253100000 -2476100000 -1935995000
Total Other Finance Cost 51700000 58300000 48766000
Interest Expense Non Operating 4435100000 3018800000 2643078000
Interest Income Non Operating 1233700000 601000000 755849000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 102.35 54.82 87.90
Basic Eps 102.35 54.82 87.90
Diluted Ni Avail To Com Stockholders 7908300000 4235700000 6871193000
Net Income From Continuing Operations 11736100000 6276100000 10129127000
Minority Interests 9000000 72500000 79082000

Cash flow analysis for J.K. Cement Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow 19590800000 13770900000 8784620000
Changes In Cash -924300000 1036200000 -561995000
Taxes Refund Paid -1541600000 -1621800000 -2137343000
Change In Working Capital 630400000 2276100000 -4308158000
Change In Other Current Liabilities 2326900000 1433700000 2415156000
Change In Other Current Assets 21400000 -2347500000 -2976192000
Change In Payable 956200000 1089600000 1196183000
Change In Inventory -2027400000 2415800000 -4521249000
Change In Receivables -812900000 -485900000 -654968000
Other Non Cash Items 2957600000 2063900000 1949539000
Stock Based Compensation - - -
Provision And Write Off Of Assets 25400000 61900000 -527576000
Depreciation And Amortization 5726200000 4619200000 3424655000
Amortization Cash Flow 206100000 90000000 35364000
Depreciation 5520100000 4529200000 3389291000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -16357900000 -20147800000 -9963462000
Net Other Investing Changes - - 30000
Interest Received Cfi 951000000 570300000 921098000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -5526700000 -2020900000 4390558000
Sale Of Investment 26352100000 19177400000 25487982000
Purchase Of Investment -31878800000 -21198300000 -21097424000
Net Business Purchase And Sale -107500000 -2665500000 -
Sale Of Business - - -
Purchase Of Business -107500000 -2665500000 -
Net Ppe Purchase And Sale -11674700000 -16031700000 -15275118000
Sale Of Ppe 51100000 82800000 262462000
Purchase Of Ppe -11725800000 -16114500000 -15537580000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -4157200000 7413100000 616847000
Net Other Financing Charges - -48769000 -95966000
Interest Paid Cff -4323500000 -2941500000 -2675928000
Cash Dividends Paid -1158200000 -1158900000 -1156204000
Common Stock Dividend Paid - -1158946000 -1156204000
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -8856200000 -4658800000 -4812146000
Issuance Of Debt 10286700000 16218900000 9440265000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 1430500000 11560100000 4628119000
Net Short Term Debt Issuance 1695400000 512000000 2561140000
Short Term Debt Issuance 1695400000 512000000 2561140000
Net Long Term Debt Issuance -264900000 11048100000 2066979000
Long Term Debt Payments -8856200000 -4658800000 -4812146000
Long Term Debt Issuance 8591300000 15706900000 6879125000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of JKCEMENT.NS (J.K. Cement Limited)

Above is the summary for fundamental analysis of J.K. Cement Limited , whose ticker name is JKCEMENT.NS and belongs to sector Basic Materials, and it is listed in NSE (National Stock Exchange).

The J.K. Cement Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 44.68, JKCEMENT.NS has a net profit margin of 0.07, the acid test ratio for JKCEMENT.NS is 0.95, JKCEMENT.NS has an inventory turnover of 2.12, and JKCEMENT.NS has debt-to-equity ratio of 1.03.

The JKCEMENT.NS whose company name is J.K. Cement Limited has made profit/loss of 87000700000 with total revenue of 112026000000, JKCEMENT.NS has assets worth of 148021000000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

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  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
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