Summary

J K CEMENTS LTD
Total number of shares (cr) 7.73
Current price ₹4,786.30
Market Cap (cr) ₹36,994

Page 1
 Graham Check list

Input Data
Fixed Assets
Current Assets
Fixed Liabilities
Current Liabilities

1. Size of the company

2. Strong financial stability

3. Earnings Stability

4. Dividend record

5. Earnings Growth

Financial Ratios
PE ratio should be at least less than 14
PB ratio should be less than 2
Debt to Equity ratio should be less than 1
RoE should be atleast 15%
RoA should be atleast 15%

Page 2
 Graham Check list

Input Data Result

15 Yes 64%
153 No 36%
0
15

Sales at least more than 200 crores.

YES
Latest Annual Sales 11,556
1. Current assets must be at least twice current liabilities

2. Long term or Fixed liabilities must be less than net current assets (Current assets – current
liabilities)
Criteria 1 YES
Criteria 2 YES

Should have positive earnings for past 10 years at least YES

Should have paid dividend for last 10 years uninterrupted YES

Average earnings should have increased by at least 100% in 10 years

Current Earnings 82.01
Earnings before 10 years 16.36 YES
Check Value 401.42%

Financial Ratios
ss than 14 59.60 No
2 242.07 No
e less than 1 1.03 No
406.18% Yes
4.19% No

Page 3
 EPV method

Avg. Profit 5 years 621

Other income % 14%
EPV at 7% returns 8690
+ Invesments 368.28
+ Cash equivalents 867
Total 9925
Borrowings 5,549
Other Liabilities 3,886
IV1 (- all liabilities) IV2 (- Debt alone) 0
63 566
MoS -7449% -745%

Page 4
 EPV method

Net Profit 2020 2021 2022 2023 2024

492.40 709.72 687.12 423.57 790.83
Other income 2020 2021 2022 2023 2024
53.05 67.10 112.44 74.97 128.66

Page 5
 Buffett Method

Profit Growth CAGR 23.95%

Debt 5,549.43
Avg. Capex 5 years -103.2
Avg. D&A 5 years 394

Net Profit Adjusted Value

2025 980 150
2026 1,215 343
2027 1,506 553
2028 1,866 784
2029 2,313 1,040
Terminal value 32,388 22,532
Total 25,401
IV3 3,286
MoS -46%

Page 6
 Buffett Method

Net Profit 2019 2020 2021 2022 2023 2024

270.34 492.40 709.72 687.12 423.57 790.83
Capex 2019 2020 2021 2022 2023 2024
-88 -224 -77 -91 -50 -74
Depreciation 2019 2020 2021 2022 2023 2024
241.28 287.96 306.19 342.47 461.92 572.62

Page 7
J K CEMENTS LTD SCREENER.IN

Narration Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24 Trailing Best Case Worst Case
Sales 3,400.63 4,361.94 4,010.50 4,853.52 5,258.68 5,801.64 6,606.10 7,990.82 9,720.20 11,556.00 11,403.74 13,923.92 13,216.22
Expenses 2,947.83 3,815.61 3,284.11 4,064.43 4,420.09 4,555.92 5,021.56 6,478.19 8,393.46 9,485.30 9,581.51 11,587.94 11,104.37
Operating Profit 452.80 546.33 726.39 789.09 838.59 1,245.72 1,584.54 1,512.63 1,326.74 2,070.70 1,822.23 2,335.99 2,111.85
Other Income 66.53 49.64 78.84 109.54 76.25 53.05 67.10 112.44 74.97 128.66 285.25 - -
Depreciation 146.07 197.40 216.95 231.32 241.28 287.96 306.19 342.47 461.92 572.62 592.21 592.21 592.21
Interest 229.11 304.93 302.66 284.09 261.12 276.36 252.77 269.69 312.18 453.13 460.66 460.66 460.66
Profit before tax 144.15 93.64 285.62 383.22 412.44 734.45 1,092.68 1,012.91 627.61 1,173.61 1,054.61 1,283.12 1,058.98
Tax 2.23 38.81 113.64 97.63 148.80 251.06 389.58 333.71 211.29 383.68 324.09 31% 31%
Net profit 143.64 57.85 177.74 289.58 270.34 492.40 709.72 687.12 423.57 790.83 720.51 888.81 733.55
EPS 20.55 8.28 25.43 41.43 34.97 63.70 91.81 88.89 54.80 102.31 93.22 114.99 94.91
Price to earning 32.41 81.62 36.77 24.50 24.78 14.69 31.56 27.35 53.36 39.84 51.34 51.34 33.43
Price 666.10 675.50 934.95 1,015.05 866.70 935.55 2,897.25 2,431.30 2,923.70 4,076.15 4,786.30 5,904.28 3,172.52

RATIOS:
Dividend Payout 19.47% 48.35% 31.47% 24.15% 28.58% 11.77% 16.33% 16.87% 27.36% 19.54%
OPM 13.32% 12.52% 18.11% 16.26% 15.95% 21.47% 23.99% 18.93% 13.65% 17.92% 15.98%

TRENDS: 10 YEARS 7 YEARS 5 YEARS 3 YEARS RECENT BEST WORST

Sales Growth 14.56% 16.32% 17.05% 20.49% 18.89% 20.49% 14.56%
OPM 17.45% 18.09% 18.57% 16.78% 15.98% 16.78% 15.98%
Price to Earning 38.02 33.43 36.36 42.97 51.34 51.34 33.43
J K CEMENTS LTD SCREENER.IN

Narration Sep-22 Dec-22 Mar-23 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24
Sales 2,227.95 2,436.09 2,777.88 2,762.63 2,752.77 2,934.83 3,105.77 2,807.57 2,560.12 2,930.28
Expenses 1,923.03 2,188.82 2,428.34 2,354.84 2,285.81 2,309.72 2,545.83 2,321.37 2,276.15 2,438.16
Operating Profit 304.92 247.27 349.54 407.79 466.96 625.11 559.94 486.20 283.97 492.12
Other Income 21.69 18.71 38.32 16.59 29.33 38.45 55.18 44.74 140.13 45.20
Depreciation 106.07 118.10 132.21 134.76 140.74 140.44 153.00 147.27 146.29 145.65
Interest 66.99 78.69 101.15 109.04 115.01 114.13 114.94 110.50 122.81 112.41
Profit before tax 153.55 69.19 154.50 180.58 240.54 408.99 347.18 273.17 155.00 279.26
Tax 42.51 32.03 47.16 67.11 64.81 125.19 127.50 88.35 18.85 89.39
Net profit 112.38 38.99 109.52 114.66 175.35 283.81 219.75 185.31 125.83 189.62

OPM 14% 10% 13% 15% 17% 21% 18% 17% 11% 17%
J K CEMENTS LTD SCREENER.IN

Narration Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24
Equity Share Capital 69.93 69.93 69.93 69.93 77.27 77.27 77.27 77.27 77.27 77.27
Reserves 1,547.04 1,517.10 1,640.76 1,904.94 2,624.94 2,950.42 3,659.48 4,247.62 4,606.73 5,289.87
Borrowings 3,229.00 3,322.80 3,317.12 2,940.55 2,973.10 3,502.96 3,625.89 4,115.28 5,292.18 5,549.43
Other Liabilities 1,204.54 1,275.04 1,383.07 1,540.60 1,737.35 2,011.39 2,509.36 2,962.81 3,330.63 3,885.53
Total 6,050.51 6,184.87 6,410.88 6,456.02 7,412.66 8,542.04 9,872.00 11,402.98 13,306.81 14,802.10

Net Block 4,073.62 4,253.54 4,541.71 4,443.34 4,536.75 5,554.49 5,937.36 6,543.72 8,467.33 9,298.29
Capital Work in Progress 337.31 321.09 126.75 104.27 574.42 529.54 509.33 1,032.07 592.01 463.94
Investments 36.51 78.63 80.27 118.93 438.26 45.84 142.24 215.68 92.29 368.28
Other Assets 1,603.07 1,531.61 1,662.15 1,789.48 1,863.23 2,412.17 3,283.07 3,611.51 4,155.18 4,671.59
Total 6,050.51 6,184.87 6,410.88 6,456.02 7,412.66 8,542.04 9,872.00 11,402.98 13,306.81 14,802.10

Working Capital 398.53 256.57 279.08 248.88 125.88 400.78 773.71 648.70 824.55 786.06
Debtors 177.08 211.35 201.93 235.79 257.24 267.67 361.53 426.80 480.08 566.32
Inventory 541.87 493.11 560.89 589.81 623.88 690.40 756.59 1,208.71 974.07 1,181.55

Debtor Days 19.01 17.69 18.38 17.73 17.85 16.84 19.98 19.50 18.03 17.89
Inventory Turnover 6.28 8.85 7.15 8.23 8.43 8.40 8.73 6.61 9.98 9.78

Return on Equity 9% 4% 10% 15% 10% 16% 19% 16% 9% 15%

Return on Capital Emp 8% 12% 13% 13% 17% 19% 16% 10% 16%
J K CEMENTS LTD SCREENER.IN

Narration Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24
Cash from Operating Activity 256.20 580.02 771.81 883.11 703.87 1,371.75 1,593.47 878.46 1,377.09 1,959.08
Cash from Investing Activity -478.01 -407.61 -668.12 -79.01 -824.97 -1,483.20 -1,347.78 -983.84 -1,964.30 -1,626.11
Cash from Financing Activity 230.31 -193.23 -345.60 -722.79 172.83 -113.11 -137.46 61.68 741.31 -415.72
Net Cash Flow 8.49 -20.82 -241.91 81.32 51.73 -224.56 108.23 -43.69 154.10 -82.75
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COMPANY NAME J K CEMENTS LTD
LATEST VERSION 2.10 PLEAS
CURRENT VERSION 2.10

META
Number of shares 7.73
Face Value 10.00
Current Price 4,786.30
Market Capitalization 36,993.80

PROFIT & LOSS

Report Date Mar-15 Mar-16 Mar-17 Mar-18
Sales 3,400.63 4,361.94 4,010.50 4,853.52
Raw Material Cost 583.54 711.00 687.40 782.71
Change in Inventory 10.70 14.18 -14.52 -18.69
Power and Fuel 814.17 828.64 664.51 952.13
Other Mfr. Exp 327.44 944.21 395.58 430.67
Employee Cost 210.26 268.75 315.54 368.28
Selling and admin 933.99 973.33 1,052.14 1,363.62
Other Expenses 89.13 103.86 154.42 148.33
Other Income 66.53 49.64 78.84 109.54
Depreciation 146.07 197.40 216.95 231.32
Interest 229.11 304.93 302.66 284.09
Profit before tax 144.15 93.64 285.62 383.22
Tax 2.23 38.81 113.64 97.63
Net profit 143.64 57.85 177.74 289.58
Dividend Amount 27.97 27.97 55.94 69.93

Quarters
Report Date Sep-22 Dec-22 Mar-23 Jun-23
Sales 2,227.95 2,436.09 2,777.88 2,762.63
Expenses 1,923.03 2,188.82 2,428.34 2,354.84
Other Income 21.69 18.71 38.32 16.59
Depreciation 106.07 118.10 132.21 134.76
Interest 66.99 78.69 101.15 109.04
Profit before tax 153.55 69.19 154.50 180.58
Tax 42.51 32.03 47.16 67.11
Net profit 112.38 38.99 109.52 114.66
Operating Profit 304.92 247.27 349.54 407.79

BALANCE SHEET
Report Date Mar-15 Mar-16 Mar-17 Mar-18
Equity Share Capital 69.93 69.93 69.93 69.93
Reserves 1,547.04 1,517.10 1,640.76 1,904.94
Borrowings 3,229.00 3,322.80 3,317.12 2,940.55
Other Liabilities 1,204.54 1,275.04 1,383.07 1,540.60
Total 6,050.51 6,184.87 6,410.88 6,456.02
Net Block 4,073.62 4,253.54 4,541.71 4,443.34
Capital Work in Progress 337.31 321.09 126.75 104.27
Investments 36.51 78.63 80.27 118.93
Other Assets 1,603.07 1,531.61 1,662.15 1,789.48
Total 6,050.51 6,184.87 6,410.88 6,456.02
Receivables 177.08 211.35 201.93 235.79
Inventory 541.87 493.11 560.89 589.81
Cash & Bank 417.14 373.12 435.31 572.50
No. of Equity Shares 69,927,250.00 69,927,250.00 69,927,250.00 69,927,250.00
New Bonus Shares
Face value 10.00 10.00 10.00 10.00

CASH FLOW:
Report Date Mar-15 Mar-16 Mar-17 Mar-18
Cash from Operating Activity 256.20 580.02 771.81 883.11
Cash from Investing Activity -478.01 -407.61 -668.12 -79.01
Cash from Financing Activity 230.31 -193.23 -345.60 -722.79
Net Cash Flow 8.49 -20.82 -241.91 81.32

PRICE: 666.10 675.50 934.95 1,015.05

DERIVED:
Adjusted Equity Shares in Cr 6.99 6.99 6.99 6.99
 PLEASE DO NOT MAKE ANY CHANGES TO THIS SHEET

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

5,258.68 5,801.64 6,606.10 7,990.82 9,720.20 11,556.00
872.11 953.15 1,060.70 1,310.80 1,618.14 2,037.05
-12.30 77.78 -12.54 22.99 25.29 202.38
1,106.62 1,096.87 1,167.99 1,652.00 2,563.41 2,590.42
448.20 447.19 481.28 646.80 2,759.42 3,266.59
401.09 455.22 462.27 558.95 637.76 783.78
1,571.29 1,526.63 1,671.44 2,114.63 557.97 699.91
8.48 154.64 165.34 218.00 282.05 309.93
76.25 53.05 67.10 112.44 74.97 128.66
241.28 287.96 306.19 342.47 461.92 572.62
261.12 276.36 252.77 269.69 312.18 453.13
412.44 734.45 1,092.68 1,012.91 627.61 1,173.61
148.80 251.06 389.58 333.71 211.29 383.68
270.34 492.40 709.72 687.12 423.57 790.83
77.27 57.95 115.90 115.90 115.90 154.54

Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24

2,752.77 2,934.83 3,105.77 2,807.57 2,560.12 2,930.28
2,285.81 2,309.72 2,545.83 2,321.37 2,276.15 2,438.16
29.33 38.45 55.18 44.74 140.13 45.20
140.74 140.44 153.00 147.27 146.29 145.65
115.01 114.13 114.94 110.50 122.81 112.41
240.54 408.99 347.18 273.17 155.00 279.26
 64.81 125.19 127.50 88.35 18.85 89.39
175.35 283.81 219.75 185.31 125.83 189.62
466.96 625.11 559.94 486.20 283.97 492.12

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

77.27 77.27 77.27 77.27 77.27 77.27
2,624.94 2,950.42 3,659.48 4,247.62 4,606.73 5,289.87
2,973.10 3,502.96 3,625.89 4,115.28 5,292.18 5,549.43
1,737.35 2,011.39 2,509.36 2,962.81 3,330.63 3,885.53
7,412.66 8,542.04 9,872.00 11,402.98 13,306.81 14,802.10
4,536.75 5,554.49 5,937.36 6,543.72 8,467.33 9,298.29
574.42 529.54 509.33 1,032.07 592.01 463.94
438.26 45.84 142.24 215.68 92.29 368.28
1,863.23 2,412.17 3,283.07 3,611.51 4,155.18 4,671.59
7,412.66 8,542.04 9,872.00 11,402.98 13,306.81 14,802.10
257.24 267.67 361.53 426.80 480.08 566.32
623.88 690.40 756.59 1,208.71 974.07 1,181.55
455.63 634.48 1,224.65 325.16 833.27 866.53
77,268,251.00 77,268,251.00 77,268,251.00 77,268,251.00 77,268,251.00 77,268,251.00

10.00 10.00 10.00 10.00 10.00 10.00

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

703.87 1,371.75 1,593.47 878.46 1,377.09 1,959.08
-824.97 -1,483.20 -1,347.78 -983.84 -1,964.30 -1,626.11
172.83 -113.11 -137.46 61.68 741.31 -415.72
51.73 -224.56 108.23 -43.69 154.10 -82.75

866.70 935.55 2,897.25 2,431.30 2,923.70 4,076.15

7.73 7.73 7.73 7.73 7.73 7.73