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Ratio Analysis Of Sugar Industry

Kohinoor Sugar MillHusein Sugar MillShahtaj Sugar Mill

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Ratio Analysis Of Sugar Industry

Kohinoor Sugar MillHusein Sugar MillShahtaj Sugar Mill

Introduction

CONTENTS

1

Time Series Analysis 2

Cross Sectional Analysis3

Conclusion 4

Kohinoor Sugar Mills

Introduction

• Kohinoor Sugar Mills Limited is one of the first Sugar Factories established in Pakistan since the country's independence.

• Kohinoor Sugar Mills is located in Jauharabad, District Khushab in the Punjab province.

• The plant has the capacity of crushing over 6,000 Metric Tons of Cane per Day (TCD).

• The products of Kohinoor sugar mills• Sugar   • Molasses 

Time Series Analysis Of KSM

Ratio 2010 2009

Current ratio 0.71:1 0.68:1

Acid test ratio 0.22:1 0.17:1

Average collection period 7500 days 3461 days

Average payment period 3956 days 6923 days

Total asset turnover ratio .667times .693 times

Debt ratio 0.71:1 0.662:1

Earning /loss per share(Rs) (6.77) (1.14)

Gross profit ratio 1.904% 13.23%

Operating profit ratio (3.219)% 80.447%

Net profit ratio (5.329)% (9.029)%

Return on assets (3.56)% .6256%

2010 20090.665

0.67

0.675

0.68

0.685

0.69

0.695

0.7

0.705

0.71

0.71000000000000

1

0.68000000000000

1

Current Ratio

2010

2009

2010 20090.63

0.64

0.65

0.66

0.67

0.68

0.69

0.7

0.71

0.710000000000001

0.660000000000002

Debt Ratio

2010

2009

2010 20099.5

10

10.5

11

11.5

12

12.5

13

10.95

13

Stock Turnover Ratio(times)

2010

2009

2010 20090

0.02

0.04

0.06

0.08

0.1

0.12

0.048

0.104

Debtors Turnover Ratio(times)

2010

2009

2010 2009

0

0.01

0.02

0.03

0.04

0.05

0.06

0.07

0.08

0.09

0.10.091

0.052

Creditors Turnover Ratio(times)

2010

2009

2010 20090.65

0.655

0.66

0.665

0.67

0.675

0.68

0.685

0.69

0.695

0.667000000000002

0.693

Total Asset Turnover Ratio(times)

2010

2009

2010 2009

-4.00%

-3.50%

-3.00%

-2.50%

-2.00%

-1.50%

-1.00%

-0.50%

0.00%

3.56%

0.63%

Return On Investment(%)

2010

2009

2010 2009

-7

-6

-5

-4

-3

-2

-1

0

-6.77

-1.14

Earning/Loss Per Share(Rs:)

2010

2009

2010 2009

-6.00%

-4.00%

-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

-5.33%

9.03%

Net Profit Ratio(%)

20102009

Presented by Zohra Tanveer

Husein Sugar Mills

Introduction

• Husein Sugar Mills Limited is one of the oldest sugar manufacturing Companies of the region.

• It was established in 1967 in the province of Punjab

• Crushing capacity was 1,500/2,000 Metric Tons per day. Now we have a crushing capacity of 6,000 Metric Tons per day.

• The products of Husein sugar mills• Sugar   • Molasses 

Time Series Analysis

ratios 2008 2009

Current ratio 0.52:1 0.79:1

Acid test ratio 0.11:1 0.16:1

Average collection period 163,636 days 25,174 days

Average payment period 2,250 days 3,302 days

Total asset turnover ratio 1.42 times 2.20 times

Debt ratio 0.51:1 0.54:1

Earning /loss per share(Rs) (14.12) (6.148)

Gross profit ratio (8.20)% 3.376%

Operating profit ratio 2.867% 3.71%

Net profit ratio (9.37)% (5.066)%

Return on assets (13.34)% (11.16)%

2010 20090

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.52

0.79

Current ratio

20102009

2010 20090.495

0.5

0.505

0.51

0.515

0.52

0.525

0.53

0.535

0.54

0.51

0.54

Debt Ratio

2010

2009

2010

2009

11.5

12

12.5

13

13.5

14

14.5

15

15.5 15.23

13

Stock TurnoverRatio( times)

2010

2009

20102009

0

0.002

0.004

0.006

0.008

0.01

0.012

0.014

0.016

0.00220000000000001

0.0143

Debtors TurnoverRatio(times)

2010

2009

20102009

0

2

4

6

8

10

12

14

16

0.160

0.109

Creditors Turnover Ratio(times)

Credi-tors Turnover Ratio(times)

2010 20090

0.5

1

1.5

2

2.5

1.42

2.20

Total Asset Turnover Ratio(times)

2010

2009

2010 200910.00%

10.50%

11.00%

11.50%

12.00%

12.50%

13.00%

13.50%

13.34%

11.16%

Return On Investment

2010

2009

2010 2009

-16

-14

-12

-10

-8

-6

-4

-2

0

-14.12

-6.148

Earning/Loss Per Share(Rs:)

2010

2009

2010 2009

-10.00%

-9.00%

-8.00%

-7.00%

-6.00%

-5.00%

-4.00%

-3.00%

-2.00%

-1.00%

0.00%

-9.37%

-5.07%

Net Profit Ratio

2010

2009

PRESENTED BY: FOZIA HANIF

Shahtaj Sugar Mill

Introduction

• Shahtaj Sugar Mills is a Public Ltd Company. It is located on more than 120 acres at Mandi Bahauddin, Gujrat and has head offices in Lahore and Karachi.

• Shahtaj Sugar Mills Limited was incorporated in Pakistan on March 27, 1965

• Present Crushing Capacity of mills is 8,000 -10,000 M. Tons sugarcane per day.

• The products of Shahtaj Sugar Mills Sugar    Molasses 

Ratio 2010 2009

Current ratio 6.04:1 3.449:1

Acid test ratio 4.95:1 3.08:1

Average collection period 171429 days 320230 days

Average payment period 72000 days 17581days

Total asset turnover ratio 3.913times 2.289times

Debt ratio 6.027:1 3.9878:1

Earning/loss per share(Rs) (5.77) per share 24.01 per share

Gross profit ratio 2.53% 20.61%

Operating profit ratio 0.0064% 16.35%

Net profit ratio 1.895% 10.195%

Return on assets (7.417)% (23.34)%

2010 20090

1

2

3

4

5

6

76.04

3.449

Current Ratio

2010

2009

2010 20090

1

2

3

4

5

6

76.027

3.9878

Debt Ratio

2010

2009

2010 20090

0.0005

0.001

0.0015

0.002

0.0025 0.0021

0.0011

Debtors Turnover Ratio(times)

2010

2009

2010

2009

0

0.005

0.01

0.015

0.02

0.025

0.0052

0.0204

Creditors Turnover Ratio(times)

2010

2009

2010 20090

0.5

1

1.5

2

2.5

3

3.5

4

3.913

2.289

Total Asset Turnover Ratio(times)

2010

2009

20102009

-10

-5

0

5

10

15

20

25

-5.77

24.01

Earning/Loss Per Share(Rs:)

2010

2009

2010 2009

-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

-1.895%

10.195%

Net Profit Ratio(%)

2010

2009

Cross sectional analysis

Current Ratio

2010 20090

1

2

3

4

5

6

76.04

3.449

0.520.79

0.710000000000001

0.680000000000001

Shahtaj Sugar Mill

Husein Sugar Mill

Kohinoorsugar Mill

Debt Equity Ratio

2010 20090

1

2

3

4

5

6

76.027

3.9878

0.51 0.540.710000000000001 0.662000000000002

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Stock Turnover Ratio

2010 20090

100

200

300

400

500

600

700

800

900

875

221

15.23 1310.95 13

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Debtors Turnover Ratio

2010 20090

0.02

0.04

0.06

0.08

0.1

0.12

0.0021 0.00110.0022000000000000

1

0.0143

0.048

0.104

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Creditors turnover ratio

2010

2009

0

0.02

0.04

0.06

0.08

0.1

0.12

0.14

0.16

0.0052 0.0204

0.16

0.1090.091

0.052

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Total asset turnover ratio

2010 20090

0.5

1

1.5

2

2.5

3

3.5

4

3.913

2.289

1.42

2.2

0.667000000000002 0.693

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Return on Investment

2010 2009

-25.00%

-20.00%

-15.00%

-10.00%

-5.00%

0.00%

5.00%

10.00%

15.00%

-7.42%

-23.01%

13.34%11.16%

-3.56%

0.63% shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Net Profit Ratio

2010 2009

-10.00%

-5.00%

0.00%

5.00%

10.00%

15.00%

-1.90%

10.20%

-9.37%

-5.07%-5.33%

9.03%

shahtaj sugar mill

husein sugar mill

kohinoor sugar mill

Conclusion• According to cross sectional analysis Shahtaj Sugar Mill is better amongst three.

• In 2010 all three companies show loss due toless availability of the sugarcane which caused sugarcane prices to shoot up from the start of the season.

• High sugarcane prices had an adverse impact on the cost of sugar production.

• Due to shorter season and reduced crushing, production of sugar remained lesser than previous year.

• During reporting period, sugar price has been much lower as compared to cost of inputs.

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