ANALYSIS OF COLONEY SUGER MILFINANCIAL STATEMENT

To exploit our company's potential by diversifying

into the entire range of industrial and consumer

products that can be derived from Sugar Cane

Vision Statement

To exceed our customers' expectations in quality

and delivery on one hand and maximize profit for

the stakeholders of our company on the other

hand by continuous cost reduction through

identifying and deploying latest technologies in

process and monitoring control systems

Mission Statement

Senior Management and Board of Directors

Chairman Mehmood Nawaz

CEO

Muneer Nawaz

There are more than eight Board of Director

which perform Mills operations.

Major Products and Customers

SugarMolassesBagasse

Press Mud Noon Sugar Mill Sargodha Colony Sugar Mill Phalia

Molasses

Press Mud

Sugar

Attar Factory LahoreShezan Industry LahoreQurshi Industry LahoreFactories in Murree Baruri, Rawalpindi

INVENTORY: Clooney Sugar Mills uses perpetual

inventory system.

AUTHORIZED CAPITAL:Authorized

Capital 15,000,000 (Rs. In thousands)

Issued Capital:

Issued Capital

120,111(Rs. In

thousands)

Balance SheetIncome StatementCashflow StatementStatement of Retained Earnings

Financial Statements

BALANCE SHEET ITEMS

Assets Current assets:

Cash & securities Receivables Inventories

Fixed assets: Tangible assets Intangible assets

Liabilities and Equity Current liabilities:

Payables Short-term debt

Long-term liabilities Shareholders' equity

Balance Sheet Assets:

Current Assets: $7,681.00 Non-Current Assets: $3,790.00 Total Assets: $11,471.00

Liabilities: Current Liabilities: $5,192.00 LT Debt & Other LT Liab.: $971.00 Equity: $5,308.00 Total Liab. and Equity: $11,471.00

INCOME STATEMENT

Sales $25,265.00Costs of Goods Sold -$19,891.00Gross Profit $5,374.00Cash operating expense -$2,761.00EBITDA 2,613.00Depreciation & Amortization -$156.00Other Income (Net) -$6.00EBIT $2,451.00Interest -$0.00EBIT $2,451.00Income Taxes -$785.00

Net Income (EAT) $1,666.00

STATEMENT OF CASH FLOW

Cash flow from operation

715,722

Cash flow from investing

(147,173)

Cash flow from financing

(149,841 )

Total 418,708

Standardize financial information for comparisons

Evaluate current operations Compare performance with past

performance Compare performance against other firms

or industry standards Study the efficiency of operations Study the risk of operations

OBJECTIVES OF RATIO ANALYSIS

TYPES OF RATIOS Financial Ratios:

Liquidity RatiosAssess ability to cover current obligations

Leverage RatiosAssess ability to cover long term debt

obligations

Operational Ratios: Activity (Turnover) Ratios

Assess amount of activity relative to amount of resources used

Valuation Ratios:Assess market price relative to assets or

earnings

LIQUIDITY RATIO

Current Ratio:

Quick (Acid Test) Ratio:

LEVERAGE RATIO

Debt Ratio:

ACTIVITY (TURNOVER) RATIO EXAMPLES: DELL

Total Asset Turnover Ratio:

Inventory Turnover Ratio:

18