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During the year under review the company posted net sales at Rs 481.26 mln which is the record figure in the company's history. In this period, the gross profit amounted to Rs 53.76 mln gross profit has hovered around Rs 53.47 mln to Rs 53.86 in three-year out of last six years. Notably, gross margin improved despite lowering of capacity utilization.
Gross margin improved because cost of raw and packing materials consumed decreased on per kilo basis, due to reduction in international prices of polyester fibre. The lower capacity utilization led to higher manufacturing over heads per kilo. Fuel and power cost, salaries and wages and depreciation were on the higher side. Financial charges increased mainly due to increase borrowings necessitated by enhanced working capital requirements.
The company posted net profit after taxation at Rs 20.88 mln which is much higher than Rs 8.59 mln of last financial year (of nine months) even the annualized last year's profit was much less than the net profit of the year under review.
The company has embarked on another project of compartmentalized cold store estimated to cost around Rs 94 mln. The commercial operation of this project will most likely commence in the third quarter of 2006.
Sana Industries Limited is a public limited company having its registered office located at S.I.T.E. Karachi. Its manufacturing facilities are located in the province of Balochistan at Hub Industrial Estate.
The company is principally engaged in the manufacturing and sale of man-made blended yarn. During the year financial year 2005-06 (FY 2005-06), the company entered into a new venture, namely compartmentalized cold store project.
This project is under construction and expected to be completed in the next financial year 2006-07 on completion this project will treated as a separate segment.
The company was listed on the Karachi Stock Exchange in 1988 and its shares are also quoted on Lahore as well as Islamabad Stock Exchanges. On 6th September 2006, the closing of the share was quoted at Rs 37.50 per share which is nearly four times of the par value. During the last one year its share price ranged between Rs 34.10 and Rs 50 per share.
The share statistics of August 2006 turnover shows that between 23 August 2006 to 25 August 2006, 4500 to 5,500 shares changed hands. As regards ownership of its equity according to the published data (Annual Report 2006), the company directors and members of their family owned 61.69% of the company's stock.
Small shareholders, who owned company stock in the lots of 10,000 or less share held quite significant portion of its stock, had 9.66% of the company's stock.
The company's shareholders will most likely appreciate that the company has gratifying record of regular dividend announcements at average Rs 5.25 per share, annually since 200% for the year under review, the directors recommended cash dividend at Rs 2.5 per share and bonus stock dividend at 10%.
Sana Industries Ltd, manufacturing facilities include 26,944 spindles, its annual production capacity has been rated at 5.82 mln kgs of yarn after conversion into 30/s count. During the year under review the company attained 62.16 percent utilised capacity as against 70.15 percent in the preceding financial year. The shortfall in the production has been attributed to the aging of plant, resulting in less efficiency.
During the year under review, the company posted sales (net) in terms of value at Rs 481.26 mln. In the preceding financial year the company had recorded sales at Rs 300.38 mln but the figure of previous year were based on 9 months so not comparable with those of the year under review.
Gross profit margin has improved to 11.17% from 6.65% and the directors attributed this to better market conditions. The company maintains excellent financial health as evidenced from the long term debt to equity ratio, liquidity ratio, break up value of the share and improved net profit margin. The financial ratios have been appended below along with the performance statistics.
The company net profit after taxation at Rs 20.88 mln is the second lowest amount since the year 2001, while not reading 2005 figure as this is not comparable. As regards future prospect, the management foresees that present level of sales and profitability will be maintained. But the shareholders most likely wish that deteriorating efficiency due to aging machinery should be improved.



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Performance Statistics (Million Rupees)
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30 June 2006 2005
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Share Capital-Paid-up: 50.00 50.00
Reserves: 158.40 147.51
Shareholders Equity: 208.40 197.51
L.T. Debts: 24.30 -
Deferred Taxation: 3.01 4.65
Current Liabilities: 101.13 88.84
Fixed Assets: 144.89 106.90
L.T. Deposits: 0.23 0.19
Current Assets: 191.72 183.91
Total Assets: 336.84 291.00
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Profit & Loss A/c for
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The Year (12 Months) 9 Months
Ended June 30 2006 Ended June 30 2005
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Turnover-Net: 481.26 300.38
Gross Profit: 53.76 19.97
Other Operating Income: 2.21 6.65
Operating Profit: 39.50 15.05
Financial (Cost): (7.38) (1.83)
(Depreciation): (17.04) (11.75)
Profit Before Taxation: 32.13 13.22
Profit After Taxation: 20.88 8.59
Earnings Per Share (Rs): 4.18 1.72
Dividend Per Share (Rs): 2.50 2.00
Dividend Bonus Stock (%): 10.00 -
Share Price (Rs) on 06/09/06: 37.50 -
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Financial Ratios
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Price/Earning Ratio: 8.97 -
Book Value Per Share: 41.68 39.50
Price/Book Value Ratio: 0.90 -
Debt/Equity Ratio: 10:90 0:100
Current Ratio: 1.90 2.07
Asset Turn Over Ratio: 1.43 1.03
Days Receivables: 93 117
Days Inventory: 75 99
Gross Profit Margin (%): 11.17 6.65
Net Profit Margin (%): 4.34 2.86
R.O.A. (%): 6.19 2.95
R.O.C.E. (%): 8.86 4.25
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A) Plant Capacity & Production of Yarn (In Million Kgs)
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Installed Capacity 30/s Count: 5.820 4.232
Actual Production: 3.618 2.969
Capacity Utilization (%): 62.16 70.15
B) Number of Spindles Installed: 26,944 26,944
=========================================================

Note: Shortfall in production compared to the installed capacity is due to aging plant, resulting in lease efficiency.
COMPANY INFORMATION: Chairman: Mohammad Yousuf; Chief Executive: Mohammad Younus Nawab; Director: Mohammad Irfan Nawab; Chief Financial Officer & Company Secretary: Abdul Hussain Antaria; Registered Office: SF Unit No 96, SITE PO BOX No 10651 Karachi 75700; Website: www.listedcompanies.com.pk/sanaindustries Factory: B-186, Hub Industrial Trading Estate Hub Chowki, District Lasbela Balochistan;
Copyright Business Recorder, 2006

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