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SHREECEM - Fundamental Analysis: Financial Health & Valuation

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Rating: 3.5

Last Updated Time : 02 Feb 26, 01:19 pm

Fundamental Rating: 3.5

Stock Code SHREECEM Market Cap 95,205 Cr. Current Price 26,385 ₹ High / Low 32,508 ₹
Stock P/E 56.6 Book Value 6,078 ₹ Dividend Yield 0.42 % ROCE 7.17 %
ROE 5.69 % Face Value 10.0 ₹ DMA 50 27,096 ₹ DMA 200 28,095 ₹
Chg in FII Hold -0.27 % Chg in DII Hold 0.19 % PAT Qtr 277 Cr. PAT Prev Qtr 619 Cr.
RSI 40.9 MACD 53.5 Volume 26,630 Avg Vol 1Wk 29,842
Low price 25,360 ₹ High price 32,508 ₹ PEG Ratio -2.75 Debt to equity 0.09
52w Index 14.3 % Qtr Profit Var 198 % EPS 466 ₹ Industry PE 30.0

📊 Core Financials

  • Quarterly PAT at 277 Cr vs 619 Cr previously, showing significant earnings decline.
  • ROE at 5.69% and ROCE at 7.17% reflect weak capital efficiency compared to peers.
  • Debt-to-equity ratio at 0.09 indicates a very low leverage and strong balance sheet stability.
  • EPS at 466 ₹ provides a strong earnings base, though recent profit volatility is a concern.

💹 Valuation Indicators

  • P/E ratio: 56.6, much higher than industry average of 30.0, suggesting overvaluation.
  • P/B ratio: ~4.34 (26,385 ₹ / 6,078 ₹ book value), showing premium pricing.
  • PEG ratio: -2.75, negative due to inconsistent earnings growth, highlighting valuation risk.
  • Intrinsic value appears lower than current price, limited margin of safety.

🏢 Business Model & Competitive Advantage

  • Shree Cement operates in cement and clinker production, with strong presence in North and East India.
  • Competitive advantage lies in efficient operations, brand strength, and wide distribution network.
  • Exposure to infrastructure and housing demand provides long-term growth opportunities.

📈 Entry Zone & Long-Term Guidance

  • Entry zone: 25,500–26,000 ₹ range (near recent low of 25,360 ₹ and RSI at 40.9).
  • Long-term holding viable for investors seeking exposure to India’s cement sector growth.
  • Accumulation should be cautious due to stretched valuations and weak return metrics.

Positive

  • Debt-to-equity ratio at 0.09, virtually debt-free.
  • Strong EPS base (466 ₹).
  • DII holdings increased (+0.19%), showing domestic institutional support.

Limitation

  • High P/E (56.6) compared to industry average (30.0).
  • Weak ROE (5.69%) and ROCE (7.17%).
  • Negative PEG ratio (-2.75) indicates poor growth-adjusted valuation.

Company Negative News

  • Quarterly PAT declined sharply (277 Cr vs 619 Cr).
  • FII holdings decreased (-0.27%), showing reduced foreign investor confidence.
  • Stock trading below 50 DMA (27,096 ₹) and 200 DMA (28,095 ₹), reflecting bearish trend.

Company Positive News

  • DII holdings increased slightly (+0.19%).
  • Strong brand presence and operational efficiency in cement sector.

Industry

  • Industry PE at 30.0, much lower than Shree Cement’s 56.6, highlighting sector undervaluation relative to Shree Cement.
  • Cement industry expected to grow steadily with infrastructure and housing demand in India.

Conclusion

  • Shree Cement is financially stable with low debt but faces weak profitability metrics.
  • Valuations remain stretched, making accumulation near 25,500–26,000 ₹ more attractive.
  • Best suited for long-term investors seeking cement sector exposure, but caution advised due to high valuation multiples and earnings volatility.

I can also extend this into a peer comparison with UltraTech Cement and ACC to highlight how Shree Cement stacks up in valuation and profitability. Would you like me to draft that next?

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