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UltraTech Cement

ULTRACEMCO · Construction - Raw Materials · INE481G01011

Analyst mean 1.74 · 38 analysts · 92% bullish
₹11,998.00
Close 2026-07-31 · Balanced risk

Reading the Statements forensic interpretation

What the numbers mean when read together — computed from the filings, not a score.

Operating cash flow backs the profit

Operating cash flow is 179% of trailing profit — the earnings are converting to cash, not just accruals.

Full read

Last operating cash flow ₹15,316 cr against trailing net profit ₹8,571 cr. A ratio at or above ~0.9 means reported profit is showing up as real cash.

Profit growing with revenue

Both revenue and profit grew over the last year (17.2% and 26.7%) — growth is translating to the bottom line.

Full read

Trailing revenue ₹91,884 cr, trailing profit ₹8,571 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Generates free cash

Free cash flow is positive and consistent — the business funds itself after capex.

Full read

Latest free cash flow ₹5,805 cr. Negative in only 0 of 12 years. A self-funding business needs less external capital and dilutes less.

Borrowing while holding investments

Borrowings rose 108% over two years while the company also carries ₹6,740 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹23,755 cr from ₹11,403 cr. Simultaneous large investments can be legitimate treasury management, or a sign that reported cash is not freely available.

Price & Valuation 10-year, split-adjusted

Markers show corporate actions (splits, bonus, dividends). Prices are split-adjusted so the series is continuous.

Valuation & Quality

Valuation
P/E (TTM) 38.8x
P/B 4.6x
P/S 3.83x
PEG 2.5
P/FCF 104.5x
Dividend Yield 2.01%
Leverage
Debt / Equity conservative 0.31
Payout Ratio 82.8%
Returns & Margins
Operating Margin (TTM) 13.9%
Net Margin (TTM) 9.3%
Return on Equity 11.3%
Implied Growth (Graham) growth the market is pricing in 15.1%
Rule of 40 29.7
Growth 15.9% + Margin 13.9% — below 40

Ownership & Skin in the Game

Promoter59.33% ▲ 0.00
FII12.36%
DII
Mutual Funds15.98%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue16,29417,77923,06321,27519,60721,83025,79924,648
Expenses14,26914,88518,45616,86916,51817,91920,20119,633
Other Income226247931421744677118
Depreciation9809931,1251,1071,1481,1821,2081,201
Profit before tax8791,6913,1013,0081,6562,2833,9813,480
Net Profit7081,3632,4752,2211,2381,7293,0002,604
EPS24.3447.0984.2375.5441.7958.55101.2288.21

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital289289289289295295
Reserves43,88650,14754,03659,93970,41276,329
Borrowings21,71911,29911,05811,40324,10223,755
Fixed Assets55,41255,48859,57962,87894,56498,794
CWIP1,6874,7854,0406,8116,2348,742
Investments12,1786,3367,2978,2495,1566,740
Total Assets86,17683,81191,380100,797133,632141,315
DISCLAIMER: FinMinutes is a financial data and analytics platform, not a SEBI-registered investment adviser. Everything here is for educational and informational purposes. Forensic interpretations are computed from disclosed data and are not recommendations. Do your own due diligence.