Shiva Cement Ltd.

Financial

	Shiva Cement	NCL Industries	Saurashtra Cement
Operational Metrics
Cement Sector
Manufacturing Capacity - Cement	1.36 MMTPA	3.9 MMTPA	n/a
Capacity Utilization - Cement	65.0 %	67.8 %	n/a
Financials
5 yr Average ROE	-6.13 %	12.1 %	6.51 %
5yr average Equity Multiplier	-6.56	2.04	1.55
5yr Average Asset Turnover Ratio	0.11	1.29	1.03
5yr Avg Net Profit Margin	-292800.02 %	4.64 %	4.7 %
Price to Book	4.95	1.11	1.18
P/E	0.0	22.5	205.22
5yr Avg Cash Conversion Cycle	-241.8 Days	-67.89 Days	-281.46 Days
Inventory Days	306.85 Days	22.3 Days	41.38 Days
Days Receivable	0.0	20.41 Days	16.65 Days
Days Payable	343.21 Days	133.42 Days	1903.68 Days
5yr Average Interest Coverage Ratio	-2.47	6.52	11.4
5yr Avg ROCE	86.66 %	15.42 %	10.58 %
5yr Avg Operating Profit Margin	-146580.23 %	10.8 %	9.42 %
5 yr average Debt to Equity	-6.85	0.42	0.07
5yr CAGR Net Profit	24.52 %	12.74 %	0.03 %
5yr Average Return on Assets	-6.98 %	5.95 %	4.33 %
Shareholdings
Promoter Holding	66.44 %	42.27 %	66.7 %
Share Pledged by Promoters	0.0	17.93 %	0.0
Change in Promoter Holding (3 Yrs)	6.85 %	-2.77 %	-5.95 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0

Business

	Shiva Cement	NCL Industries	Saurashtra Cement
Product Wise Break-Up	Product Wise Break-Up Cement 100.0 Doors 0 RMC 0 Energy 0 0 OPC/PPC/53 S Cement 0 Clinker 0 Cement 0 Paints 0	Product Wise Break-Up Energy 0.65 Cement 0 Clinker 0 Doors 3.33 OPC/PPC/53 S Cement 77.91 Plain Particle Board 10.44 Paints 0 RMC 7.67	Product Wise Break-Up Energy 0 Cement 95.47 Clinker 0 Doors 0 OPC/PPC/53 S Cement 0 0 Paints 4.53 RMC 0
Location Wise Break-Up	Location Wise Break-Up India 100.0 Rest of the World 0 Gujarat 0	Location Wise Break-Up Gujarat 0 India 89.89 Rest of the World 0.07 Others 10.04	Location Wise Break-Up Gujarat 0 India 99.99 Rest of the World 0 Others 0.01