Shiva Cement Ltd.

Financial

	Shiva Cement	Shree DigvijayCement	NCL Industries
Operational Metrics
Cement Sector
Manufacturing Capacity - Cement	1.36 MMTPA	1.27 MMTPA	3.9 MMTPA
Capacity Utilization - Cement	65.0 %	99.92 %	67.8 %
Financials
5 yr Average ROE	39.68 %	18.98 %	12.1 %
5yr average Equity Multiplier	-9.28	1.44	2.04
5yr Average Asset Turnover Ratio	0.11	1.38	1.29
5yr Avg Net Profit Margin	-292795.09 %	9.64 %	4.64 %
Price to Book	10.91	3.35	1.15
P/E	0.0	44.0	39.12
5yr Avg Cash Conversion Cycle	-167.66 Days	-123.68 Days	-67.89 Days
Inventory Days	295.28 Days	56.39 Days	22.3 Days
Days Receivable	0.68 Days	11.92 Days	20.41 Days
Days Payable	336.39 Days	226.75 Days	133.42 Days
5yr Average Interest Coverage Ratio	-2.33	47.88	6.52
5yr Avg ROCE	-4.66 %	25.89 %	15.42 %
5yr Avg Operating Profit Margin	-146575.78 %	17.94 %	10.8 %
5 yr average Debt to Equity	-9.1	0.0	0.42
5yr CAGR Net Profit	45.34 %	-14.13 %	12.74 %
5yr Average Return on Assets	-6.25 %	13.22 %	5.95 %
Shareholdings
Promoter Holding	66.44 %	54.66 %	41.01 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	6.85 %	-1.46 %	-4.72 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0

Business

	Shiva Cement	Shree DigvijayCement	NCL Industries
Product Wise Break-Up	Product Wise Break-Up Cement 100.0 Cement 0 Doors 0 RMC 0 Energy 0 0 OPC/PPC/53 S Cement 0	Product Wise Break-Up OPC/PPC/53 S Cement 0 Cement 100.0 Energy 0 0 RMC 0 Doors 0	Product Wise Break-Up OPC/PPC/53 S Cement 81.93 Cement 0 Energy 0.1 Plain Particle Board 9.95 RMC 6.36 Doors 1.66
Location Wise Break-Up	Location Wise Break-Up India 100.0 Rest of the World 0	Location Wise Break-Up India 99.11 Rest of the World 0.89	Location Wise Break-Up India 89.89 Rest of the World 0.07 Others 10.04