JK Cement’s capital and financial resources are expected to remain entirely protected in spite of the adverse impact on its sales due to the COVID-19 lockdown. Lower sales would impact the profitability of the company in the current financial year. The company's Grey Cement sales volumes have picked up gradually. However, there has been a drop of ~20 per cent in the sales volumes during Q1 FY2021 as compared to Q1 FY2020. In the case of its White Cement business, recovery is slow, resulting around a 50 per cent drop in the sales volumes during the Q1 FY2021 as against the same quarter last year.