I think this possibility - use KCL to divide the assets, sales, P/L etc to benefit KGL - was always there even when KGL was performing well. Please refer my earlier post - Kitex Garments Limited
The only circumstance this does not matter or arise is only when business is so good that it overflows with great ratios in both KGL and KCL.
So, inspite of all apprehensions, I chose to view Kitex as a single entity - KGL+KCL (it may or may not be the correct way). The figures looks like this:
What I make of this is the entity KGL+KCL combined is not able to increase sales, and the margin is shrinking - either because the clients are pushing them back and paying less or manufacturing costs going higher.
If the sales go up as it was earlier, these things will again go back in oblivion. So the primary question I am asking (to Kitex and myself) is why is the sales not going up - are they not able to find new clients and why? are the existing clients not increasing their orders?..etc.