Every enterprise, whether big, medium or small needs finance to carry on its operations and to achieve its objectives. A going concern needs finance for its further growth and expansion. These finance may be raised in the form of share capital, borrowings or ploughing back of profits. Procurement of capital is an important function of management, but the dexterity of management lies in the management of earnings. The primary objectives of business is to earn profits. The profitability measures the relationship between profit and sale. Profitability Ratio has become the powerful tool to gain exact details about the overall efficiency of the management. It helps in decision making of many business entities like Creditors, Share Holders, Prospective Investors, Bankers, Financial Institutions and Government etc. as all requires the analysis of profitability of an enterprise for the sake of their own interests. Thus, the present paper focuses on the analysis of profitability of the three select cement companies  viz., CCI , Ultra tech, and ACC ltd. During 5 years period from 2013 to 2017 in terms of OPPR,NPR, ROE etc., by using the statistical techniques like percentage, ratios, Averages, Standard Deviation (SD), Coefficient of variation (CV) and Du Pont Approach to analyses the ROI of select cement companies.

KEYWORDS: OPR,NPR,ROE, cement, profitability etc.,