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The most reliable comparison uses the same fiscal period, currency basis, geographic and consolidation scope, and margin definition for every producer. Then examine fuel and power measures beside sales volume, prices, product mix, and the other major cost categories. A lower fuel figure or higher reported EBITDA margin is not proof of superior efficiency until those differences are normalized.
Why a simple fuel-cost or margin ranking fails
Cement manufacturing is energy intensive, but energy is only one part of the cost structure. Two companies can report different margins because of fuel prices, contracts, fuel mix, plant efficiency, freight, wages, maintenance, raw materials, electricity, selling prices, or product mix. They may also report different periods, currencies, subsidiaries, or definitions of EBITDA.
A useful comparison therefore asks two separate questions:
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- How much did each company spend on fuel and power, measured in a clearly defined unit?
- How much operating profit did it generate after all operating costs, and what explains the difference?
Company disclosures can illustrate the method, but the examples below are not a normalized industry ranking. Calendar 2025, fiscal years ending March 2025, and company-specific EBITDA definitions cannot be treated as one comparable data set without adjustment.
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Step 1: Lock the comparison frame before collecting numbers
Write down the comparison frame for every company before copying a single figure. This prevents an apparently precise spreadsheet from mixing unlike data.
Match the reporting period
Use the same number of months and, ideally, the same year-end. A calendar-year 2025 result should not be ranked directly against a financial year ending March 2025 without labeling the timing difference. Energy prices and demand can change sharply within a year, so a period mismatch can create a false advantage.
Use a consistent currency basis
Keep each company’s reported currency in the source worksheet, then convert to a common currency only for a clearly labeled secondary view. Record the exchange-rate date or average-rate convention used. A margin percentage does not require currency conversion, but revenue, fuel cost per tonne, and cost-of-sales amounts do.
Define geography and consolidation scope
Record the countries, plants, subsidiaries, and joint ventures included. A producer with one domestic network is not directly comparable with a multinational that consolidates several markets. State whether the figure is consolidated, standalone, or a segment result.
Separate cement from adjacent businesses
Check whether the reported sales and costs include ready-mix concrete, aggregates, logistics, trading, or other activities. If one company reports cement alone and another combines cement with concrete and aggregates, label the difference and avoid presenting the figures as like-for-like.
Capture units and denominator definitions
Fuel cost per thousand kilocalories, fuel cost per tonne of clinker, and thermal energy as a percentage of cost of sales measure different things. Copy the unit, denominator, and scope exactly as reported before attempting any transformation.
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Step 2: Choose one margin definition and document it
For a strict operating comparison, use operating profit divided by revenue (or sales) for every company:
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This measure is closer to the result after operating expenses and does not depend on each company’s preferred EBITDA adjustments. If operating profit is unavailable, EBITDA margin can be shown as a supplemental measure, but its definition and reconciliation must sit next to the percentage.
Operating margin versus EBITDA margin
| Measure | What it generally shows | Required check |
|---|---|---|
| Operating margin | Operating income as a share of revenue, after operating expenses and depreciation | Confirm the company’s operating-income line and revenue denominator |
| Reported EBITDA margin | EBITDA as a share of revenue, before interest, taxes, depreciation and amortization | Record every company-specific adjustment and reconciliation |
| Cash flow margin | Cash generated relative to revenue | Check working-capital movements, taxes, interest and capital spending |
Cementos Pacasmayo defines EBITDA margin as EBITDA divided by sales of goods and explicitly warns that its EBITDA measures may not be comparable with similarly titled measures reported by other cement companies. Treat that 23.9% calendar-2025 figure as a company-defined supplemental metric, not as a direct operating-margin ranking.
Do not mix adjusted and unadjusted EBITDA
One issuer may exclude restructuring costs, foreign-exchange effects, share-based compensation, impairment, or other items while another leaves them in. Put an “adjustment policy” column in your worksheet. If the policies differ and no reconciliation is available, show both figures separately rather than manufacturing a normalized number.
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Step 3: Measure fuel exposure in more than one way
Fuel data answer different operational questions. A robust comparison keeps the measures separate.
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Fuel cost per unit of heat
A kiln-fuel-cost measure such as rupees per thousand kilocalories indicates the price paid for thermal energy. ACC reported ₹1.61 per thousand kilocalories for kiln fuel in FY 2025. Preserve the unit and period; do not relabel it as a cost per tonne of cement.
Fuel consumption or cost per tonne
Cost per tonne of clinker or cement links energy spending to output. It is useful for efficiency analysis, but only when the denominator is the same product and the company states whether the figure covers clinker, cement, or both. A producer can have a low price per unit of heat but high consumption per tonne, or vice versa.
Energy share of cost of sales
This ratio shows how material energy is in the total cost structure:
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Loma Negra’s 2025 filing reports thermal energy at 11% of cost of sales, compared with 13% in 2024 and 16% in 2023. It reports electrical power at 8% in each of 2025, 2024, and 2023. Those percentages describe cost composition, not plant efficiency or the price paid for a unit of heat.
Fuel mix and alternative fuels
List natural gas, coal, petcoke, fuel oil, and co-processing separately when disclosed. Prices, availability, calorific value, contracts, and emissions characteristics differ by fuel. A change in the mix can lower reported cost without a corresponding improvement in kiln productivity.
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JSW Cement reported a 16.5% thermal substitution rate for FY 2024–25. Do not compare that percentage directly with another company’s alternative-fuel rate unless the calculation, energy boundary, and period match. “Thermal substitution” may cover a different set of fuels or facilities than a percentage labeled alternative-fuel use.
Step 4: Read margin changes with volume, price and product mix
Fuel costs and operating margins should appear in the same analytical block as sales volume and pricing. A margin can rise because selling prices increased, premium products gained share, utilization improved, or fixed costs were spread over more tonnes—even if fuel efficiency did not change. Conversely, a fuel saving can be hidden by weak prices or lower volumes.
Build a bridge for each period
- Record cement and clinker volume, using the company’s stated unit.
- Record revenue per tonne or the closest disclosed pricing indicator.
- Note product mix, including premium, blended, bulk, or bagged products when disclosed.
- Record operating margin and the fuel measures for the same period.
- Identify whether management attributes the change to price, volume, mix, fuel, freight, maintenance, or another factor.
ACC’s FY 2025 release publishes volume, margin, and kiln-fuel-cost measures together. That presentation is useful because it discourages interpreting the margin percentage in isolation, although it still does not prove that any single factor caused the result.
Step 5: Map the rest of cost of sales
Fuel-only analysis can miss larger movements elsewhere. Loma Negra’s 2025 filing separates thermal energy, electrical power, freight, maintenance, wages, and raw materials. Its 2025 cost-of-sales shares were:
| Cost category | 2025 share of cost of sales | Context |
|---|---|---|
| Thermal energy | 11% | The filing reports 13% in 2024 and 16% in 2023 |
| Electrical power | 8% | The filing reports 8% in both 2024 and 2023 |
| Freight | 10% | Company-reported share for 2025 |
| Maintenance | 10% | Company-reported share for 2025 |
| Labor | 17% | Company-reported share for 2025 |
| Raw materials | 12% | Company-reported share for 2025 |
The categories are not a universal industry template; they show why a drop in thermal energy’s share does not automatically explain a margin increase. Freight, labor, maintenance, raw materials, and electricity can offset or outweigh a fuel movement.
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What the published company figures do—and do not—show
| Company and period | Reported figure | How to use it |
|---|---|---|
| Loma Negra, 2025 | Thermal energy 11% of cost of sales; electrical power 8% | Illustrates cost composition; compare only with the same definitions and scope |
| JSW Cement, FY 2024–25 | Revenue ₹5,813 crore; operating EBITDA ₹876 crore; operating EBITDA margin 14.9% | Use as a company-reported EBITDA example after checking its definition |
| ACC, FY 2024–25 | Operating EBITDA margin 14.1%; kiln fuel cost ₹1.61 per thousand kilocalories in FY 2025 | Keep the margin and heat-cost units distinct; do not infer a ranking from them |
| Cementos Pacasmayo, calendar 2025 | Company-defined EBITDA margin 23.9% | Use only with its stated definition and warning about cross-company comparability |
| JSW Cement, FY 2024–25 | Thermal substitution rate 16.5% | Use as a fuel-mix indicator, not as a universal alternative-fuel benchmark |
These periods and definitions are intentionally different. For example, comparing Pacasmayo’s calendar-2025 company-defined EBITDA margin with ACC’s FY 2024–25 operating EBITDA margin would combine a period mismatch and potentially different EBITDA policies.
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Build a repeatable comparison worksheet
A spreadsheet or database should preserve raw disclosures and calculated fields separately. Use the following sequence.
- Create one row per company and period. Add fiscal year, year-end date, reporting currency, countries, consolidation scope, and included businesses.
- Copy raw values verbatim. Enter revenue, operating income, EBITDA, fuel cost, energy share, volume, and fuel-mix percentages with their original units.
- Add definition columns. State whether the margin is operating, reported EBITDA, adjusted EBITDA, or another company-defined measure. Record the revenue denominator.
- Normalize only where defensible. Convert currencies using a stated convention and convert tonnes or energy units only when the source gives enough information to do so without assumptions.
- Calculate comparable ratios. Compute operating margin, fuel cost per tonne where valid, and energy share of cost of sales. Keep source-reported ratios beside your calculations.
- Add context columns. Enter volume growth, price or revenue-per-tonne changes, product mix, utilization, freight, labor, maintenance, raw materials, and electricity.
- Flag comparability problems. Mark period, scope, denominator, unit, and adjustment mismatches in a visible exception column.
- Write a driver assessment. Classify each margin change as supported by disclosure, plausible but unproven, or not explained. Do not turn management commentary into an independently verified causal finding.
How to interpret a lower fuel cost
Separate price from consumption
A lower fuel cost can result from cheaper fuel, favorable contracts, local sourcing, a different fuel basket, lower consumption, or timing. To claim an efficiency improvement, look for a consumption-per-tonne or heat-intensity measure that moves in the same direction.
Check production and utilization
Kilns operating closer to capacity may spread fixed energy and maintenance costs over more output. A shutdown, ramp-up, or outage can have the opposite effect. Compare production volume and utilization with the fuel metric before attributing a change to equipment performance.
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Some producers may pass higher energy costs to customers through price increases; others may absorb them temporarily. An expanding operating margin during higher fuel prices can reflect pricing power or product mix rather than lower energy consumption.
Read management explanations carefully
Loma Negra states in its 2025 SEC filing, “Our operating income has been affected by energy price changes.” This establishes that energy prices are a recognized influence on operating income; it does not quantify the effect of a particular project or prove that energy caused the entire margin movement.
Common comparison mistakes and fixes
| Mistake | Why it misleads | Fix |
|---|---|---|
| Ranking the largest EBITDA percentage | Definitions, adjustments, periods, and business scopes may differ | Use one margin definition and disclose reconciliations |
| Calling a heat-price metric a tonne cost | Price per unit of heat does not measure consumption per tonne | Label both metrics and keep their denominators visible |
| Comparing calendar and March year-end results as one year | Seasonal demand and fuel prices fall in different windows | Align periods or present the mismatch prominently |
| Ignoring non-fuel costs | Freight, labor, maintenance, materials, and power can dominate the change | Build a full cost-of-sales bridge |
| Treating thermal substitution as identical everywhere | Fuel boundaries and formulas may differ | Verify scope, denominator, and calculation for each issuer |
| Inferring efficiency from one year | Prices, mix, outages, and timing can create temporary movements | Use a multi-year series with operational context |
| Assuming management commentary proves causation | Disclosures describe reported factors, not independent tests | Label conclusions as supported, plausible, or unproven |
A practical decision framework
After normalization, evaluate each producer in four passes rather than assigning a score immediately.
Pass 1: Comparability
- Are periods, currencies, geography, and consolidation scope aligned?
- Is cement reported separately from concrete, aggregates, or other activities?
- Are the margin and fuel denominators defined in the same way?
Pass 2: Energy position
- What are fuel cost per heat unit, fuel consumption per tonne, and energy share of cost of sales?
- What fuel mix and thermal substitution rate are disclosed?
- Did energy costs move because of price, mix, sourcing, or consumption?
Pass 3: Operating performance
- How did volume, price, product mix, and utilization change?
- What happened to freight, labor, maintenance, raw materials, and electricity?
- Does operating margin move consistently with the operating explanation?
Pass 4: Confidence level
- High confidence: aligned periods and definitions, matching operational metrics, and a quantified explanation.
- Medium confidence: broadly aligned data but incomplete fuel or mix disclosure.
- Low confidence: different periods, company-defined EBITDA measures, or missing denominators.
The result should be a qualified comparison such as “higher reported margin with incomplete definition alignment,” not an unsupported declaration that one producer has the best cost control.
What a defensible conclusion looks like
A defensible conclusion identifies the measure, period, scope, and evidence behind it. For example: a company may report a higher company-defined EBITDA margin, but the comparison remains provisional if another company reports operating EBITDA on a different basis. Likewise, a lower thermal-energy share can indicate reduced energy burden, yet it does not establish better kiln efficiency without consumption and production data.
Use company-reported figures to explain how the comparison works, not to create a global league table. The strongest analysis combines aligned operating margins, transparent fuel units, volume and mix context, and a complete cost-of-sales review. Where those elements cannot be aligned, preserve the difference and state the resulting uncertainty instead of forcing a ranking.
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