urine vs excrement

urine and excrement both are nouns.

Word	Noun	Adjective	Verb	Adverb
urine	Yes	No	No	No
excrement	Yes	No	No	No

As nouns, excrement is a hypernym of urine; that is, excrement is a word with a broader meaning than urine:

urine: liquid excretory product
excrement: waste matter (as urine or sweat but especially feces) discharged from the body

Other hypernyms of urine include body waste, excreta, excretion, excretory product.

urine (noun)	excrement (noun)
liquid excretory product	waste matter (as urine or sweat but especially feces) discharged from the body