Liquidity and Solvency Analysis of Ultratech Cement Ltd.

  • Unique Paper ID: 189983
  • Volume: 12
  • Issue: 8
  • PageNo: 2525-2527
  • Abstract:
  • This study examines the liquidity and solvency position of UltraTech Cement Ltd., one of India’s largest cement manufacturers, over a five-year period (e.g., FY 2020–21 to FY 2024–25). Using secondary data extracted from the company’s annual reports and financial databases, key indicators such as the current ratio, quick ratio, debt-to-equity ratio, and interest coverage ratio were calculated and analyzed to evaluate the company’s ability to meet short-term and long-term obligations. Results suggest that while UltraTech has maintained strategic solvency with controlled leverage, liquidity ratios have shown fluctuations that indicate potential short-term resource constraints. Findings offer valuable insights for investors, analysts, and policymakers assessing financial stability in capital-intensive industries.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{189983,
        author = {Dr.S.Saravanambigadevi and R.P.Anushree and M.S.Bumika},
        title = {Liquidity and Solvency Analysis of Ultratech Cement Ltd.},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {2525-2527},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=189983},
        abstract = {This study examines the liquidity and solvency position of UltraTech Cement Ltd., one of India’s largest cement manufacturers, over a five-year period (e.g., FY 2020–21 to FY 2024–25). Using secondary data extracted from the company’s annual reports and financial databases, key indicators such as the current ratio, quick ratio, debt-to-equity ratio, and interest coverage ratio were calculated and analyzed to evaluate the company’s ability to meet short-term and long-term obligations. Results suggest that while UltraTech has maintained strategic solvency with controlled leverage, liquidity ratios have shown fluctuations that indicate potential short-term resource constraints. Findings offer valuable insights for investors, analysts, and policymakers assessing financial stability in capital-intensive industries.},
        keywords = {Liquidity, Solvency, Financial Ratios, Current Ratio, Debt-to-Equity Ratio, UltraTech Cement Ltd.},
        month = {January},
        }

Cite This Article

Dr.S.Saravanambigadevi, , & R.P.Anushree, , & M.S.Bumika, (2026). Liquidity and Solvency Analysis of Ultratech Cement Ltd.. International Journal of Innovative Research in Technology (IJIRT), 12(8), 2525–2527.

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