ratio analyses of sugar industry ppt
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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.
ThankYou
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