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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/UltraTech Cement
NSE: ULTRACEMCO· Building MaterialsCore · Aug 26Large cap

UltraTech Cement

Price-setter and consolidator

Last close
₹10,829.00
29 Sept 2026 · reference
1D · 1M
−1.8% · −6.6%
price-only
Weight
2.8%
31 Jul 2026 · Aug rank 13
Thesis review
8 Sep 2026
Why We Own, p50
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) · p50Screener ↗Tijori ↗NSE ↗
OverviewBusiness & segmentsChartsFinancialsValuationThesisRisks & catalystsCompetitorsResearch & documents
Peers · valuation

P/E

  • Ultratech Cement38x
  • Grasim Industries37.4x
  • Ambuja Cements21.9x
  • Shree Cement49.1x
  • JK Cement41.7x
  • Dalmia Bharat35x
  • ACC12.2x
  • The Ramco Cements32.4x
Peers · returns

ROE

  • Ultratech Cement10.7%
  • Grasim Industries4.8%
  • Ambuja Cements8%
  • Shree Cement7.5%
  • JK Cement14.1%
  • Dalmia Bharat6.3%
  • ACC10.4%
  • The Ramco Cements8.6%
Peers · momentum

Latest quarter sales, YoY

  • Ultratech Cement+15.9%
  • Grasim Industries+21.4%
  • Ambuja Cements-7.7%
  • Shree Cement+18%
  • JK Cement+20.3%
  • Dalmia Bharat+7%
  • ACC-8.2%
  • The Ramco Cements+9.6%
Competitors

Why UltraTech Cement and not its peers

Peer comparison
PeerStatusP/EROEMkt capWhy we do not hold it (approved text)Links
UltraTech CementHeld37.9510.66%3.24 L CrPrice-setter and consolidator
Ambuja CementsNot heldn/an/an/aAmbuja trades at ~21x P/E but on an 8.9% ROE / 5.6% ROCE with FY26 profit flattered by other income; the Adani-group integration of ACC/Sanghi/Penna is still in progress, whereas UltraTech's EBITDA/tonne of Rs 1,214 is already best-in-class.Screener · Tijori
ACCNot heldn/an/an/aACC is optically cheap at ~12.5x P/E with 10.9% ROE, but it is a subsidiary inside the Adani cement structure with limited standalone strategy and no capacity leadership; UltraTech is the price-setter in most markets.Screener · Tijori
Shree CementNot heldn/an/an/aShree trades at ~52x TTM P/E with a 7.5% ROE and FY26 PAT of Rs 1,749 cr on Rs 20,943 cr sales; UltraTech offers a lower multiple (38x TTM), a higher ROE and a far more diversified regional 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 Share31.97 %as of Mar 25