Net operating cash flow has decreased to $56.33 million or 22.15% when compared with the same quarter last year. In addition, when comparing the cash generation rate with the industry average, the firm's growth is significantly lower. MCY had been rated a sell since September 19, 2006. Cosan ( CZZ) has been initiated at sell. Cosan Limited, through its subsidiaries, engages in the manufacture and sale of sugar and ethanol primarily in Brazil. The company's weaknesses can be seen in multiple areas, such as its feeble growth in its earnings per share, deteriorating net income and poor profit margins. CZZ has experienced a steep decline in earnings per share in the most-recent quarter in comparison with its performance from the same quarter a year ago. The company, on the basis of change in net income from the same quarter one year ago, has significantly underperformed when compared with that of the S&P 500 and the food products industry. The net income has significantly decreased by 2454.7% when compared with the same quarter one year ago, falling from $1.25 million to -$29.32 million. The gross profit margin for CZZ is currently lower than what is desirable, coming in at 27.30%. It has decreased from the same quarter the previous year. Along with this, the net profit margin of -7.40% is significantly below that of the industry average. The share price of CZZ is down 13.33% when compared to where it was trading one year earlier. This reflects both the trend in the overall market as well as the sharp decline in the company's earnings per share.