The document contains tables presenting accounting ratios and trends for Tate & Lyle PLC and its competitor Cranswick plc from 2009-2013. Table 1 shows ratios related to profitability, financial health, and growth. Tables 2 and 3 show trends in income statements and position statements respectively for both companies over the years. Additional charts and tables further analyze trends and compare metrics between the companies and their respective sectors.

1. Table 1: Accounting ratios for Tate & Lyle PLC and competitor
2009
Operating Margin
Profit Margin
ROE
ROCE
%
%
%
%
7.06
5.77
13.5
9.86
Interest Cover
Quick Ratio
Current Ratio
x
r
r
4.66
0.98
1.36
Norm EPS Growth
CAPEX PS
%
p
13.8
49.5
Tate & Lyle PLC
2010
2011 2012 2013
Profitability
8.88 10.88
11
10.7
6.79
9.3
10.1
9.83
22.3 16.41
17.3
20
10.4 14.53
17.2
18.5
Financial Health
4.13
6.5
10.8
11.7
1.25
1.39
1.24
1.44
1.72
1.93
1.91
2.31
Growth
48 -25.2
15.8
13.3
14.2
7.15
27.5
28.2
2009
Cranswick plc
2010
2011
2012
2013
11
6.77
17.9
10.6
4.2
1.12
2.68
0.87
7.8
3.87
9.24
4.2
10.8
6.69
20.39
9.19
9.7
6.23
18.9
8.98
10.4
0.85
1.51
4.48
1.09
1.85
5.04
1.16
1.97
8.32
1.34
2.27
8.81
1.55
2.53
35.9
5.78
-84.7
3.98
307.4
3.64
141.8
4.23
2.82
4.56
Ratios are analyzed based on data collected from Annual reports
(CRANSWICK, 2013 & Tate & Lyle, 2013)

2. Table 2: The horizontal trends for Tate & Lyle PLC and competitor: Income Statement
2010
2011
2012
2013
Tate & Lyle PLC
Revenue
Operating Profit
(reported)
-28.7
7.4
13.5
5.4
-126.8
788.6
33.3
-16.8
Pre-tax Profit
-202.7
311.2
54.7
-18.5
Profit After Tax
-122.3
1033.3
56.6
-15.3
Cranswick plc
Revenue
-6.9
18.9
42.4
10.4
Operating Profit
-64.7
121.6
97.9
-0.4
Pre-tax Profit
-71.6
139.1
115.6
1.3
Profit After Tax
-84.6
312.2
146.2
2.9
Data for Tate & Lyle are in thousand GBP and for Cranswick are in thousand USD collected from annual report (CRANSWICK, 2013 & Tate & Lyle, 2013)

3. Table 3: The horizontal trends for Tate & Lyle PLC and competitor: Position Statement
2010
2011
2012
2013
Tate & Lyle PLC
Total Non Current Assets
Stock
Debtors
Cash and Securities
Total Current Assets
Total Assets
Current
Non-Current
Total Liability
Equity
Total Liabilities and Equity
-14
-24
-41
3
-22
-18
-38
-1
-18
-16
-18
-20
11
-26
21
5
-7
-4
-21
-15
14
-7
13
-1
6
-36
-17
-5
-20
-5
-11
9
-5
-12
13
16
-8
6
-4
-13
-1
-5
-2
-4
Cranswick plc
Total Non Current Assets
Stock
Debtors
Cash and Securities
Total Current Assets
Total Assets
Current
Non-Current
Total Liability
Equity
Total Liabilities and Equity
0
-13
-30
64
-19
-8
-34
-27
-30
21
-8
74
72
67
73
68
72
58
212
144
18
72
-3
13
14
33
20
5
4
4
4
6
5
1
8
-3
57
12
5
1
-3
-2
16
5
Data for Tate & lyle are in thousand GBP and for Cranswick are in thousand USD collected from annual report (CRANSWICK, 2013 & Tate & Lyle, 2013)

4. 25
20
15
10
5
0
2009
2010
2011
Operating Margin %
2012
2013
2009
Profit Margin %
2010
2011
ROE %
2012
2013
ROCE %

5. 14
12
10
8
6
4
2
0
2009
2010
2011
2012
Interest Cover x
2013
2009
Quick Ratio r
2010
2011
2012
Current Ratio r
2013

6. 350
300
250
200
150
100
50
0
-50
2009
2010
2011
2012
2013
2009
2010
2011
-100
-150
Norm EPS Growth %
CAPEX PS p
2012
2013

7. 60.0
40.0
20.0
7.4
13.5
5.4
0.0
-20.0
2010
-40.0
2011
-28.7
Tate & Lyle PLC
2012
Cranswick plc
2013

8. 1000.0
800.0
600.0
400.0
200.0
0.0
-200.0
2010
2011
Tate & Lyle PLC
2012
Cranswick plc
2013

9. 80
60
40
20
0
-20
2010
2011
2012
2013
-40
Total Assets
Total Assets

10. 100
50
0
2010
2011
2012
2013
-50
Tate & Lyle PLC
Cranswick plc

11. 160
140
120
100
80
60
40
20
0
-20
-40
-60
Tate &Lyle
Market
Sector

12. PER (E)
Dividend Yield (E)
Price Earning Growth (E)
Return on Capital Employed
Operating Margin
EPS Growth (E)
EV/EBITDA
Net Gearing
Net Tangible Asset Value Per Share
Price to Tangible Book Value
Price/Cash Flow
Price/Sales
Tate &Lyle
13.17
3.67
3.8
18.52
10.72
3.46
9.21
49.71
142.5
5.47
14.36
1.11
Sector
18.84
2.98
3.7
46.23
11.52
5.15
7.43
37.24
1.02
-6.1
13.74
1.51
Market
14.59
3.76
1.04
27.16
24.06
8.99
19.15
30.73
1.84
-0.53
-39.02
2.81
Data for Tate & lyle are in thousand GBP and for Cranswick are in thousand USD collected from annual report (CRANSWICK, 2013 & Tate & Lyle, 2013)

14. 2009
2010
Tate & Lyle PLC
Revenue
Operating Profit (reported)
Pre-tax Profit
Profit After Tax
Revenue
Operating Profit
Pre-tax Profit
Profit After Tax
3,553 2,533
164
-44
113
-116
94
-21
Cranswick plc
3,944
434
405
267
3,672
153
115
41
2011
201
2
201
3
2,720
303
245
196
3,08
8
404
379
307
3,25
6
336
309
260
4,367
339
275
169
6,21
9
671
593
416
6,86
8
668
601
428
Income Statement
Position Statement
200
201
9
0
Tate & Lyle PLC
2,07 1,77
Total Non Current Assets
0
9
Stock
538
409
Debtors
729
428
Cash and Securities
634
654
1,90 1,49
Total Current Assets
1
1
3,99 3,28
Total Assets
9
8
1,41 878
Current
7
1,56 1,55
Non-Current
9
6
2,98 2,43
Total
6
4
1,01 854
Equity
3
Total Liabilities and
3,99 3,28
Equity
9
8
Cranswick plc
1,91 1,90
Total Non Current Assets
0
7
Stock
454
394
Debtors
627
440
Cash and Securities
107
175
1,29 1,04
Total Current Assets
7
5
3,20 2,95
Total Assets
7
2
Current
859
565
Non-Current
Total
Equity
Total Liabilities and
Equity
964
1,82
3
1,38
4
3,20
7
706
1,27
1
1,68
1
2,95
2
201
1
201
2
201
3
1,42
5
454
316
789
1,55
9
3,05
1
841
1,61
7
450
335
504
1,28
9
2,90
6
676
1,42
5
510
387
465
1,36
2
2,78
7
590
1,23
7
2,07
8
973
3,05
1
1,17
2
1,84
8
1,05
8
2,90
6
1,16
1
1,75
1
1,03
6
2,78
7
3,31
8
678
735
302
1,75
3
5,07
1
891
2,20
4
3,09
5
1,97
6
5,07
1
3,21
5
769
837
401
2,10
2
5,31
7
926
2,28
7
3,21
3
2,10
4
5,31
7
3,23
2
834
814
628
2,36
0
5,59
2
933
2,22
2
3,15
5
2,43
7
5,59
2