While I try to be accurate, I assume no responsibility for any figure in this spreadsheet.
This report should not be construed as providing investment advice. It is for educational purposes only.  Before making any investment decision, you should always do your own research or consult a investment professional.
See my website on stocks or see my blog at the following sites.  www.spbrunner.com/stocks.html www.spbrunner.blogspot.com/ 4/2/11 <-Q2 2011
Rogers Sugar Inc www.rogerssugar.com TSX: RSI Fiscal Yr: Sep 30 Yr 2011 Yr 2012
Year 9/30/99 9/30/00 9/30/01 9/30/02 9/30/03 9/30/04 9/30/05 9/30/06 9/30/07 9/30/08 9/30/09 9/30/10 9/30/11 9/29/12 #Y
Accounting Rules C GAAP C GAAP
Revenue* $185.4 $308.8 $419.1 $428.2 $441.3 $532.7 $485.9 $463.1 $543.3 $606.9 $617.6 $611.5 227.28% <-Total Growth 9 Revenue
Increase 66.51% 35.75% 2.15% 3.07% 20.73% -8.79% -4.69% 17.32% 11.70% 1.77% -1.00% 14.08% <-IRR #YR-> 9 Revenue
Rev per Share $4.47 $4.01 $4.72 $4.82 $4.97 $6.00 $5.55 $5.29 $6.22 $6.93 $6.96 $6.89 6.58% <-IRR #YR-> 5 Revenue
P/S (Price/Sales) 0.94 1.17 0.78 0.81 0.80 0.73 0.84 0.76 0.67 0.70 0.77 0.78 5.00% <-IRR #YR-> 9 Rev Per share
Median P/S 10 yr  0.79 5 yr  0.73 6.88% <-IRR #YR-> 5 Rev Per share
*Revenue in M CDN $ 
-$185.4 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $606.9
-$441.3 $0.0 $0.0 $0.0 $0.0 $606.9
-$4.47 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6.93
-$4.97 $0.00 $0.00 $0.00 $0.00 $6.93
EPS* $0.14 $0.27 -$0.03 $0.46 $0.20 $0.41 -$0.72 $0.41 $0.47 $0.50 $0.45 $0.48 $0.40 $0.45 77.78% <-Total Growth 10 Earnings
Increase -65.00% 92.86% -111.11% -1633% -56.52% 105.00% -276% -157% 14.63% 6.38% -10.00% 6.67% -16.67% 12.50% 5.92% <-IRR #YR-> 10 Earnings
* ESP per share (Cdn GAAP) 2.66% <-IRR #YR-> 6 Earnings
-$0.27 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.48
-$0.41 $0.00 $0.00 $0.00 $0.00 $0.00 $0.48
Div* $0.43 $0.79 $0.49 $0.44 $0.48 $0.40 $0.40 $0.40 $0.43 $0.46 $0.46 $0.46 $0.37 $0.34 -41.41% <-Total Growth 10 Dividends
Increase -54.13% 82.03% -37.58% -11.22% 10.34% -16.50% 0.00% 0.80% 6.06% 6.58% 0.71% 0.00% -19.56% -8.11% 0.36% <-Median-> 10 Dividends
Yield H/L 5.69% 13.66% 11.07% 9.61% 10.96% 10.66% 9.01% 10.05% 10.45% 9.50% 12.69% 10.18% 10.31% <-Median-> 10 Dividends
Yield on High 5.10% 11.80% 9.70% 8.88% 9.45% 9.30% 7.91% 8.92% 9.16% 8.18% 10.55% 9.22% 9.19% <-Median-> 10 Dividends
Yield on Low 6.44% 16.22% 12.89% 10.48% 13.04% 12.49% 10.46% 11.51% 12.17% 11.33% 15.92% 11.36% 11.84% <-Median-> 10 Dividends
Yield on Cl 6.16% 16.22% 11.67% 9.29% 13.04% 10.20% 10.02% 9.20% 9.22% 11.33% 11.11% 9.44% 6.93% 6.37% 10.11% <-Median-> 10 Dividends
Payout Ratio 308.0% 290.7% -1633.3% 94.6% 240.0% 97.8% -55.7% 98.5% 91.2% 91.3% 102.2% 95.8% 92.5% 75.6% 95.20% <-Median-> 10 Payout
Payout Ratio CF 50.1% 103.2% 84.5% 132.7% 104.7% 42.5% 100.3% 116.3% 42.4% 173.8% 57.6% 48.4% 56.9% 52.3% 92.36% <-Median-> 10 Payout
Median 5 Yrs Div Yd 8.03% in 5 yrs 9.31% in 10 yrs Yield  10.18% 9.44% Payout 95.83% 57.55% -5.21% <-IRR #YR-> 10 Dividends
* Dividends Declared per share  3.0% 5 3.0% 10 Last Div Inc ---> $0.11 $0.09 -26.1% 2.79% <-IRR #YR-> 5 Dividends
-$0.79 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.46
-$0.40 $0.00 $0.00 $0.00 $0.00 $0.46
H/LYield held 5 yrs 5.29% 6.98% 9.13% 9.47% 10.43% 12.23% 10.34% 9.20% 8.29% 9.47% <-Median-> 7 Dividends
H/LYield held 10 yrs 6.07% 8.01% 8.36% 7.51% 7.04% <-Median-> 2 Dividends
Graham No. $5.00 $6.72 $6.48 $8.12 $3.67 $6.05 $5.13 $5.13 $5.56 $5.82 $5.56 $5.80 $5.41 $5.73 Cl Pr higher/lower by? Graham Price
Prem /Disc.Med H/L 51.47% -14.47% -31.68% -44.30% 19.34% -37.89% -13.29% -21.57% -26.21% -17.40% -34.84% -22.09% -24.15% <-Median-> 10 Graham Price
Prem /Disc. High 68.96% -0.99% -22.04% -39.68% 38.42% -28.81% -1.21% -11.62% -15.77% -4.08% -21.63% -13.99% -14.88% <-Median-> 10 Graham Price
Prem /Disc. Low 33.97% -27.94% -41.33% -48.92% 0.27% -46.98% -25.37% -31.52% -36.65% -30.72% -48.05% -30.19% -34.09% <-Median-> 10 Graham Price
Prem /Disc. Cl 39.97% -27.94% -35.16% -42.39% 0.27% -35.08% -22.06% -14.36% -16.31% -30.72% -25.58% -16.06% -1.22% -6.87% -23.82% <-Median-> 10 Graham Price
Price Cl $7.00 $4.84 $4.20 $4.68 $3.68 $3.93 $4.00 $4.39 $4.65 $4.03 $4.14 $4.87 $5.34 $5.34 0.62% <-Total Growth 10 Stock Price
Increase -30.86% -13.22% 11.43% -21.37% 6.79% 1.78% 9.75% 5.92% -13.33% 2.73% 17.63% 9.65% 0.00% 0.06% <-IRR #YR-> 10 Stock Price
P/E 50.00 17.93 -140.00 10.17 18.40 9.59 -5.56 10.71 9.89 8.06 9.20 10.15 13.35 11.87 4.01% <-IRR #YR-> 5 Stock Price
Trailing P/E 17.50 34.57 15.56 -156.00 8.00 19.65 9.76 -6.10 11.34 8.57 8.28 10.82 11.13 13.35 9.19% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 10.21% 9.13% Div %  5, 10 yrs Price Inc 5.92% P/E: Y-T 9.89 8.57 14.22% <-IRR #YR-> 5 Price & Div
-$4.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.87
-$4.00 $0.00 $0.00 $0.00 $0.00 $4.87
-$4.84 $0.49 $0.44 $0.48 $0.40 $0.40 $0.40 $0.43 $0.46 $0.46 $5.33
-$4.00 $0.40 $0.43 $0.46 $0.46 $5.33
Price H/L Median $7.58 $5.75 $4.43 $4.53 $4.38 $3.76 $4.45 $4.02 $4.10 $4.81 $3.63 $4.52 -21.32% <-Total Growth 10 Stock Price
Increase -24.16% -22.98% 2.26% -3.20% -14.16% 18.35% -9.66% 1.99% 17.20% -24.56% 24.69% -2.37% <-IRR #YR-> 10 Stock Price
P/E 54.11 21.28 -147.50 9.84 21.90 9.17 -6.18 9.80 8.72 9.61 8.06 9.42 0.31% <-IRR #YR-> 5 Stock Price
Trailing P/E 18.94 41.04 16.39 -150.83 9.52 18.80 10.85 -5.58 10.00 10.22 7.25 10.04 6.09% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 9.81% 8.46% Div %  5, 10 yrs Price Inc 1.99% P/E: Y-T 9.42 10.00 10.12% <-IRR #YR-> 5 Price & Div
-$5.75 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.52
-$4.45 $0.00 $0.00 $0.00 $0.00 $4.52
-$5.75 $0.49 $0.44 $0.48 $0.40 $0.40 $0.40 $0.43 $0.46 $0.46 $4.98
-$4.45 $0.40 $0.43 $0.46 $0.46 $4.98
Hi Mths Feb 09 Jun 00 Feb 01 Mar 02 Nov 02 Mar 04 Feb 05 Mar 06 Sep 07 Mar 08 Jan 09 Jan 10 Stock Price
Price Hi $8.45 $6.65 $5.05 $4.90 $5.08 $4.31 $5.07 $4.53 $4.68 $5.58 $4.36 $4.99 -24.96% <-Total Growth 10 Stock Price
Increase -21.30% -24.06% -2.97% 3.67% -15.16% 17.63% -10.65% 3.31% 19.23% -21.86% 14.45% -2.83% <-IRR #YR-> 10 Stock Price
P/E 60.36 24.63 -168.33 10.65 25.40 10.51 -7.04 11.05 9.96 11.16 9.69 10.40 -0.32% <-IRR #YR-> 5 Stock Price
Trailing P/E 21.13 47.50 18.70 -163.33 11.04 21.55 12.37 -6.29 11.41 11.87 8.72 11.09 Stock Price
Median 5 Yrs Price Inc 3.31% P/E: Y-T 10.40 11.09 Stock Price
-$6.65 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.99
-$5.07 $0.00 $0.00 $0.00 $0.00 $4.99
Low Mths Aug 99 Sep 00 May 01 Dec 01 Sep 03 Dec 03 Oct 04 Oct 05 Nov 06 Sep 08 Mar 09 Nov 09 Stock Price
Price Low $6.70 $4.84 $3.80 $4.15 $3.68 $3.21 $3.83 $3.51 $3.52 $4.03 $2.89 $4.05 -16.32% <-Total Growth 10 Stock Price
Increase -27.76% -21.49% 9.21% -11.33% -12.77% 19.31% -8.36% 0.28% 14.49% -28.29% 40.14% -1.77% <-IRR #YR-> 10 Stock Price
P/E 47.86 17.93 -126.67 9.02 18.40 7.83 -5.32 8.56 7.49 8.06 6.42 8.44 1.12% <-IRR #YR-> 5 Stock Price
Trailing P/E 16.75 34.57 14.07 -138.33 8.00 16.05 9.34 -4.88 8.59 8.57 5.78 9.00 Stock Price
Median 5 Yrs Price Inc 0.28% P/E: Y-T 8.06 8.57 Stock Price
-$4.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.05
Market Cap $291 $201 $174 $361 $327 $349 $355 $390 $407 $353 $362 $426
Yr 2011 Yr 2012
# of Sh in M 41.505 41.505 41.509 77.059 88.780 88.780 88.780 88.788 87.583 87.553 87.328 87.534 88.774 88.774 110.90% <-Total Growth 10 Shares
Increase 0.00% 0.00% 0.01% 85.64% 15.21% 0.00% 0.00% 0.01% -1.36% -0.03% -0.26% 0.24% 1.42% 0.00% 0.00% <-Median-> 10 Shares
CF fr Op $M $35.7 $31.6 $24.1 $25.3 $40.7 $83.7 $35.5 $30.8 $88.6 $23.0 $69.8 $83.2 $57.7 $57.7 163.63% <-Total Growth 10 Cash Flow
OPS $0.86 $0.76 $0.58 $0.33 $0.46 $0.94 $0.40 $0.35 $1.01 $0.26 $0.80 $0.95 $0.65 $0.65 25.00% <-Total Growth 10 Cash Flow
CF Less Non-Cash -$2.1 $0.0 -$3.7 $5.2 $47.2 $58.7 $52.8 $53.5 $63.9 $54.7 $73.2 $62.9 2.26% <-IRR #YR-> 10 Cash Flow
OPS non-cash $0.81 $0.76 $0.49 $0.39 $0.53 $0.66 $0.59 $0.60 $0.73 $0.62 $0.84 $0.72 $0.65 $0.65 18.91% <-IRR #YR-> 5 Cash Flow
P/OCF on Close 8.65 6.37 8.56 11.85 6.92 5.94 6.73 7.28 6.37 6.45 4.94 6.78 8.22 8.22 -0.57% <-IRR #YR-> 10 CF - non cash
Median P/CF 10 yr 6.76 5 yr  6.45 3.86% <-IRR #YR-> 5 CF - non cash
*Operational Cash Flow per share
-$0.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.95
-$0.40 $0.00 $0.00 $0.00 $0.00 $0.95
-$0.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.72
-$0.59 $0.00 $0.00 $0.00 $0.00 $0.72
OPM 12.99% 8.18% 9.71% 19.54% 8.04% 5.79% 18.24% 4.97% 12.85% 13.71% 9.34% should be zero, it is a check on calculations
Diff from Median 15.2% -27.4% -13.9% 73.3% -28.7% -48.7% 61.7% -56.0% 13.9% 21.6% -17.1% 0.00 <-Median-> 10 OPM
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 11.28% 5 Yrs 12.85%
Q2 2011
Curr Assets $8.01 $8.03 $4.45 $12.69 $115.98 $127.62 $130.20 $142.91 $148.14 $134.30 $137.35 $151.31 $190.43 Liq ratio of 1.5 and up, best Assets
Curr Liab. $8.10 $8.10 $4.49 $16.78 $49.20 $150.93 $51.95 $62.47 $159.91 $135.01 $118.50 $121.79 $147.40 1.08 <-Median-> 10 Liabilities
Liquidity 0.99 0.99 0.99 0.76 2.36 0.85 2.51 2.29 0.93 0.99 1.16 1.24 1.29 1.16 <-Median-> 5 Ratio
Assets $337.64 $316.31 $291.16 $533.01 $658.07 $663.02 $568.07 $585.46 $592.10 $577.11 $574.37 $584.81 $618.83 A/L ratio of 1.5 and up, best Assets
Liabilities $8.10 $8.10 $4.49 $16.78 $335.37 $247.49 $245.37 $332.57 $336.41 $313.76 $307.44 $312.00 $330.56 1.92 <-Median-> 10 Liabilities
A/L Ratio 41.68 39.05 64.80 31.77 1.96 2.68 2.32 1.76 1.76 1.84 1.87 1.87 1.87 1.84 <-Median-> 5 Ratio
Total Book Value $516.23 $322.70 $415.53 $322.70
Equity of Conv. Deb $24.87 $56.96 $62.80 $69.21
Book Value $329.54 $308.21 $286.67 $491.36 $265.74 $352.73 $253.49 $252.88 $255.69 $263.35 $266.93 $272.81 $288.28 -11.49% <-Total Growth 10 Book Value
BV per share $7.94 $7.43 $6.91 $6.38 $2.99 $3.97 $2.86 $2.85 $2.92 $3.01 $3.06 $3.12 $3.25 $3.25 -58.03% <-Total Growth 10 Book Value
Change -8.36% -6.47% -7.00% -7.67% -53.06% 32.74% -28.13% -0.25% 2.50% 3.03% 1.62% 1.96% 4.19% 1.2207 Current/Historical Book Value
P/BV (CL) 0.88 0.65 0.61 0.73 1.23 0.99 1.40 1.54 1.59 1.34 1.35 1.56 1.64 -8.32% <-IRR #YR-> 10 Book Value
Change -26.07% -6.69% 20.69% 67.51% -19.54% 42% 10.02% 3.34% -15.88% 1.09% 15.37% 5.24% 1.77% <-IRR #YR-> 5 Book Value
Leverage (A/BK) 1.02 1.03 1.02 1.08 2.48 1.88 2.24 2.32 2.32 2.19 2.15 2.14 2.15 2.17 <-Median-> 10 A/BV
Debt/Equity Ratio 0.02 0.03 0.02 0.03 1.26 0.70 0.97 1.32 1.32 1.19 1.15 1.14 1.15 1.15 <-Median-> 10 Debt/Eq Ratio
Median P/BV 10 yr Ave 1.35 5 yr Ave 1.54
-$7.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3.12
-$2.86 $0.00 $0.00 $0.00 $0.00 $3.12
ROE 16.2% 18.9% 18.2% 15.9% 16.6% 23.5% <-12 mths 16.57% <-Median-> 5 Compreh. Inc
Comprehensive Inc $40.92 $48.41 $47.82 $42.54 $45.21 $67.63 <-12 mths Compreh. Inc
ROE 1.7% 3.7% -0.4% 6.5% 8.4% 12.2% -22.6% 16.2% 17.6% 18.2% 15.9% 16.6% 23.5% <-12 mths Net Income/Shareholders' equity
5Yr Median 3.7% 3.7% 6.5% 6.5% 8.4% 12.2% 16.2% 16.2% 16.6% 17.6% <-12 mths
Net Income $5.71 $11.26 -$1.21 $31.87 $22.23 $43.15 -$57.25 $40.92 $45.13 $47.82 $42.54 $45.21 $67.63 <-12 mths 301.55% <-Total Growth 10 Net Income
Oper C. F. $35.71 $31.56 $24.08 $25.27 $40.69 $83.67 $35.49 $30.83 $88.61 $23.00 $69.79 $83.20 $71.61 <-12 mths Cash Flow Statement 
Invest. C. F $0.00 $1.04 $0.00 -$79.64 -$4.80 -$7.71 -$7.51 -$9.00 -$6.95 -$7.25 -$6.29 -$8.08 -$7.30 <-12 mths Cash Flow Statement
Total Accruals -$30.00 -$21.34 -$25.29 $86.23 -$13.66 -$32.82 -$85.23 $19.09 -$36.54 $32.07 -$20.97 -$29.91 $3.32 <-12 mths
Total Assets $337.64 $316.31 $291.16 $533.01 $658.07 $663.02 $568.07 $585.46 $592.10 $577.11 $574.37 $584.81 $618.83 <-12 mths Balance Sheet
Accruals Ratio -8.89% -6.75% -8.69% 16.18% -2.08% -4.95% -15.00% 3.26% -6.17% 5.56% -3.65% -5.11% 0.54% <-12 mths
up/down/neutral
Chge in Close 0.00% -30.86% -13.22% 11.43% -21.37% 6.79% 1.78% 9.75% 5.92% -13.33% 2.73% 17.63%
Any Predictions?
Fin. C. F -$37.92 -$32.58 -$24.01 $55.56 -$48.57 -$49.17 -$45.36 -$42.57 -$42.39 -$63.81 -$63.90 -$41.71 -$58.36 <-12 mths
Total Accruals $7.92 $11.24 -$1.29 $30.67 $34.91 $16.35 -$39.87 $61.66 $5.86 $95.88 $42.93 $11.80 $61.69 <-12 mths
Accruals Ratio 2.35% 3.55% -0.44% 5.75% 5.31% 2.47% -7.02% 10.53% 0.99% 16.61% 7.47% 2.02% 9.97% <-12 mths
Jun 26, 2011.  The company has decided to lower share capital by the amount of the deficit.  Therefore the new deficit is a lot lower.  This move does not affect the BV overall.
Jun 25, 2011.  This company is carrying a bit deficit under Unitholders Equity. Deficit started in 2002/3 when they had to write down investments in Rogers Sugar and Lantic Sugar.
Whenever you payout more in distributions that you earn, it adds to the deficit.  This company has done this. Payout more than you earn also lowers BV.
This stock was a unit trust until January 2011.  Old Symbol was RSI.UN and new one is RSI.
In 2002 company invested in Lantic Sugar and issued some 35.5M shares for this reason.
How they make their money.
Rogers Sugar Inc was established to hold all of the common shares and notes of Lantic Inc. Lantic Inc. is a refiner, processor, distributor and marketer of sugar products in Canada.
For most ratios, lower is better when looking for a good stock price.  However, there are exceptions such as for yield and asset/liability ratios and here you want a higher ratios to indicate a good stock price.  
Also, for the Operational Profit Margin, a higher percentage is better.  With the OPM, you should only compare companies in similar industries.
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