The cement industry is the key industry for ecological growth and development of any country specially developing country like India. It can be deliberated the strength for development. Profitability analysis is the instrument used to decide the constraint of a company's profit in relation to the size of the business. Profitability is a dimension of productivity and finally its success or failure. Profitability is a business's ability to crop a return on an investment based on its assets and various resources in comparison with an alternative investment. Here Profitability analysis is done with reference to Gross profit Ratio, Net profit Ratio, Return on Investment Ratio and Return on Capital Employed Ratio. The study analyzed profitability analysis of Saurashtra cement, Ultratech cement and ACC cement for five year i.e. 2016 to 2020.

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Keywords: Profitability, Production Capacity, Efficiency and Capital Employed.