This Book is to obtain a deep insight into the financial position - financial strengths and weaknesses- of the select cement enterprises in Andhra Pradesh. A modest attempt has been made to measure and evaluate the financial performance of individual units vis-a-vis the performance through inter-firm and intra-firm analysis with the adoption of the time series data. The final conclusions drawn and inferences arrived at would provide effective guidelines to the world of management, government, owners, prospective investors, creditors, employees and consumers, to enable them to take timely decisions related to their own spheres of interest in the industry.