One of the most vibrant and broadening sector of India is the cement industry, which has encountered notable growth since the COVID-19 pandemic. A performance evaluation of this industry, therefore, is pertinent. This study uses secondary data to compare the financial performance of two of India's leading listed firms, ULTRATECH and GRASIM, over the past 5 years, from 2021 to 2025. Sales, expenses, net profit, operational profit, and other benchmarks taken from financial statements are some of the performance indicators this study evaluates. Additionally, this data is used to calculate the standard deviation, arithmetic mean, and testing of hypotheses. Inferences have also been made using all these statistical techniques.