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Release
August 2026 · rev 1
Opportunities PMS · Published
As at 31 Aug 2026 · IST₹ · ₹ cr · BSE 500 TRI
Present
Internal working platform. Published figures are extracted from the August 2026 source package and reviewed; reference prices and fundamentals are unlicensed working data, not for redistribution. Past performance is not indicative of future returns.
Company Atlas/Building Materials/Dalmia Bharat
NSE: DALBHARAT· Building MaterialsValue · Aug 26Mid cap

Dalmia Bharat

Value: south/east capacity at half the EV/t

Last close
₹1,637.40
29 Sept 2026 · reference
1D · 1M
−0.9% · −11.3%
price-only
Weight
2.4%
31 Jul 2026 · Aug rank 18
Thesis review
8 Sep 2026
Why We Own, p51
Coverage owner: Research (per book); latest results Q Jun-26Buoyant AIF I Top 30 Holdings - Aug 2026.pdf · p1Buoyant_Why_We_Own_What_We_Own_Sep2026.pdf (portfolio as of 31 July 2026) · p51Screener ↗Tijori ↗NSE ↗
OverviewBusiness & segmentsChartsFinancialsValuationThesisRisks & catalystsCompetitorsResearch & documents
Peers · valuation

P/E

  • Dalmia Bharat34.9x
  • JK Cement41.9x
  • ACC12.3x
  • The Ramco Cements32.5x
  • Nuvoco Vistas Corpn.31.4x
  • India Cements115x
  • Star Cement20.8x
  • JK Lakshmi Cement17.2x
Peers · returns

ROE

  • Dalmia Bharat6.3%
  • JK Cement14.1%
  • ACC10.4%
  • The Ramco Cements8.6%
  • Nuvoco Vistas Corpn.3.9%
  • Star Cement12.3%
  • JK Lakshmi Cement10.6%
Peers · momentum

Latest quarter sales, YoY

  • Dalmia Bharat+7%
  • JK Cement+20.3%
  • ACC-8.2%
  • The Ramco Cements+9.6%
  • Nuvoco Vistas Corpn.+8.9%
  • India Cements-0.5%
  • Star Cement+3.4%
  • JK Lakshmi Cement+9.4%
Competitors

Why Dalmia Bharat and not its peers

Peer comparison
PeerStatusP/EROEMkt capWhy we do not hold it (approved text)Links
Dalmia BharatHeld35.046.34%32,693 CrValue: south/east capacity at half the EV/t
Shree CementNot heldn/an/an/aShree trades at ~52x TTM P/E and ~Rs 84,844 cr market cap with a 7.5% ROE; Dalmia's 29x P/E and lower EV/tonne offer more re-rating room for a similar ROE profile.Screener · Tijori
JK CementNot heldn/an/an/aJK Cement has a superior 15.6% ROE but trades at ~40x P/E with Rs 6,183 cr of borrowings; it is a North/Central play with a larger white-cement/putty business - Dalmia is the cheaper South/East asset base.Screener · Tijori
Ramco CementsNot heldn/an/an/aRamco is the most direct southern peer but has ROE of 0.4%, ~108x P/E and Rs 3,871 cr of debt on a Rs 20,587 cr market cap; Dalmia has a stronger balance sheet (1.47x net debt/EBITDA) and a diversified East/Central footprint.Screener · Tijori

Peer numbers are shown only where the peer is in the security master (fundamentals pulled); "n/a" otherwise — a peer is not added to the data pull without a research request. Reasons are quoted from the one-pager (8 Sep 2026).

Sector view

Building Materials: what we deliberately do not own

Ambuja/ACC is the other consolidator but the Adani group's integration and cost delivery are lagging (EBITDA/t down 13% YoY) and the holding-company structure adds complexity; Shree Cement is the most efficient north Indian producer but trades at 50x+ on a self-imposed growth cap; JK Cement and Ramco are regional stories at leader-like multiples. Among pipes (in our Industrials bucket) we own Astral over Supreme (PMS) because the CPVC-led mix and adhesives optionality offer more growth for a similar price.

All sectors we avoid or underweight →
Selection

Why these names in the sector

UltraTech (2.8%, Core) is the price-setter: 200+ mtpa after Kesoram and India Cements, a 2–3x cost advantage over marginal players, net debt falling from FY27 and EBITDA/t heading back above ₹1,300 as synergies land; 34x FY28E for a 13% sheet EPS CAGR with EBITDA/t recovery as the upside. Dalmia Bharat (2.4%, Value) is 55 mtpa of well-located south/east capacity heading to ~67 mtpa by FY28 (110–130 mtpa by FY31), trading at an EV/t that is roughly half UltraTech's; a 6% ROE today is the cycle, not the franchise.

Market share

Tracked share, where disclosed

Cement Production - Market Share5.65 %as of Mar 25