Keywords : GVA, NVA, Ultratech Cement, Ambuja Cement

Abstract : This is a comparative analysis of Value Addition capacity of wo major cement manufacturing companies of India namely Ultratech Cement Ltd and Ambuja Cement Ltd. this study was done with the study period of 5 years starting from 2019-20 to 2023-24. For the purpose of analysis t test is used. To calculated GVA and NVA, additive method of value addition used and all the necessary data is taken from the annual reports of the respective companies. Ater calculation of data and testing the hypotheses, Ultratech cement was generating more GVA and NVA than Ambuja Cement ltd and All null hypotheses were rejected.

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