Cement is vital to build the infrastructure of the country. Profitability is a relative measure and is defined as the ability of a firm to generate revenue in-excess of expenses. It is the primary measure of the overall success of a business and measures the effective utilization of its resources. Profitability is analyzed using the technique of ratio analysis. The ratio analysis is one of the most powerful tools of financial analysis. A study has been made in this part to examine the factors influencing the profitability.

KEYWORDS: Cement, Profitability, ability, utilization, investment, building