COMPARATIVE ANALYSIS: A STUDY OF SEVEN CIRCLE BANGLADESH LTD.

Abstract

This internship report presents a comparative analysis of Seven Circle Bangladesh Ltd. (SCBL), the manufacturer of Seven Rings Cement, focusing on its financial performance, market position, and operational efficiency in the competitive cement industry of Bangladesh. The study evaluates SCBL’s financial health by comparing key ratios with its major competitors—Shah Cement, Confidence Cement, Premier Cement, and Meghna Cement—using data from 2019 to 2023. The primary objective of this analysis is to assess SCBL's financial health through key performance indicators while identifying operational strengths and areas for improvement. Particular attention is given to working capital management challenges, specifically recurring stock shortages that impact supply chain efficiency. The study also examines SCBL's strategic initiatives in sustainability and market expansion, including the recent launch of Eco-Cement and establishment of new production facilities. Through this comparative assessment, the report aims to provide actionable insights that can enhance SCBL's financial strategy and operational effectiveness. The analysis draws upon both quantitative financial data and qualitative observations gathered during the internship period at SCBL's finance department. This practical exposure has enabled the integration of theoretical financial concepts with real-world corporate practices, significantly enriching the learning experience. This internship project has provided invaluable professional development, enhancing competencies in financial analysis, corporate reporting, and strategic business evaluation within a dynamic industrial context. The experience has significantly contributed to bridging academic knowledge with practical industry applications.