The Colombian sugar industry is made up of thirteen sugar mills; it is one of the great driving forces of the Colombian economy, due to the national GDP and Agricultural contributions. This article, as a research result, analyzes and presents the sugar mills as a whole, to verify if they have the conditions to be leveraged in the Colombian capitals market. Therefore each one of the characteristics of the financial aspects of the group of companies through indicators, cost andcapital structure, as well as the Colombian financial regulation are described, for the possible entry into the capitals market.