This study presents a comprehensive performance analysis of the top 10 cement companies in India, focusing on key financial indicators such as profitability, liquidity, and operational efficiency. The analysis evaluates the companies' ability to generate earnings through profitability ratios like net profit margin and return on capital employed. Liquidity is assessed using the current ratio to determine each company's short-term financial health and ability to meet immediate obligations. The findings reveal varying degrees of financial strength across the sector, influenced by factors such as cost management, market share, and capital structure. The study provides useful insights for investors, policymakers, and stakeholders interested in the financial sustainability and competitive positioning of India’s leading cement manufacturers.