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
![Page 3: Ratio Analyses of Sugar Industry Ppt](https://reader030.vdocuments.net/reader030/viewer/2022020715/543eff4fb1af9f880b8b4c53/html5/thumbnails/3.jpg)
Introduction
CONTENTS
1
Time Series Analysis 2
Cross Sectional Analysis3
Conclusion 4
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Kohinoor Sugar Mills
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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
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Time Series Analysis Of KSM
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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%
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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
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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
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2010 20099.5
10
10.5
11
11.5
12
12.5
13
10.95
13
Stock Turnover Ratio(times)
2010
2009
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2010 20090
0.02
0.04
0.06
0.08
0.1
0.12
0.048
0.104
Debtors Turnover Ratio(times)
2010
2009
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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
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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
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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
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2010 2009
-7
-6
-5
-4
-3
-2
-1
0
-6.77
-1.14
Earning/Loss Per Share(Rs:)
2010
2009
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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
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Presented by Zohra Tanveer
Husein Sugar Mills
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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
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Time Series Analysis
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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)%
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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
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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
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2010
2009
11.5
12
12.5
13
13.5
14
14.5
15
15.5 15.23
13
Stock TurnoverRatio( times)
2010
2009
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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
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20102009
0
2
4
6
8
10
12
14
16
0.160
0.109
Creditors Turnover Ratio(times)
Credi-tors Turnover Ratio(times)
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2010 20090
0.5
1
1.5
2
2.5
1.42
2.20
Total Asset Turnover Ratio(times)
2010
2009
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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
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2010 2009
-16
-14
-12
-10
-8
-6
-4
-2
0
-14.12
-6.148
Earning/Loss Per Share(Rs:)
2010
2009
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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
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PRESENTED BY: FOZIA HANIF
Shahtaj Sugar Mill
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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
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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)%
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2010 20090
1
2
3
4
5
6
76.04
3.449
Current Ratio
2010
2009
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2010 20090
1
2
3
4
5
6
76.027
3.9878
Debt Ratio
2010
2009
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2010 20090
0.0005
0.001
0.0015
0.002
0.0025 0.0021
0.0011
Debtors Turnover Ratio(times)
2010
2009
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2010
2009
0
0.005
0.01
0.015
0.02
0.025
0.0052
0.0204
Creditors Turnover Ratio(times)
2010
2009
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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
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20102009
-10
-5
0
5
10
15
20
25
-5.77
24.01
Earning/Loss Per Share(Rs:)
2010
2009
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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
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Cross sectional analysis
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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
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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
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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
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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
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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
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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
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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
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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
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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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ThankYou