Most of the sugar companies are facing the raw material shortage and importing crude sugar is not allowed by the government. Due to lack of liquidity the companies are financing their fixed costs with high interest loans and their production lines are stopped. Based on newly released data, Neyshabour Sugar Co. could not recognize any gain in the first half of FY2015. However, the company made 107 EPS for the same period last year. The company forecasted (36) IRR loss per share for FY2015. The company’s gross profit in 2Q2015 decreased from 21 to 5 percent compared with same period a year before. “Not only the Neyshabour Co. is in a critical condition and all the productions are halted, Shahroud Co. is also suffering from the same situation” the CEO of Neyshabour company said. Shahroud Sugar Co. is also recorded (108) IRR loss per share in 2Q2015 while, the company’s EPS in same period last year was 106 IRR. The gross profit in 2Q2014 was 20 percent which reached to 18 percent at the end of FY2014. In the first half of FY2015 the gross profit decreased to (-1) percent and is estimated to reach 1 percent in FY2015.