MIRA INFORM REPORT

 

 

Report Date :

04.09.2012

 

IDENTIFICATION DETAILS

 

Name :

FARM TRACK SUPPLIERS SDN BHD

 

 

Registered Office :

38, Jalan Che Wan, 30250 Ipoh, Perak

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2009

 

 

Date of Incorporation :

27.08.2002

 

 

Com. Reg. No.:

590864-H

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading in Tractor Spare Parts

 

 

No. of Employees :

10

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Unknown

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31st, 2012

 

Country Name

Previous Rating

(31.12.2011)

Current Rating

(31.03.2012)

Malaysia

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

-          ECONOMIC OVERVIEW

 

Malaysia, a middle-income country, has transformed itself since the 1970s from a producer of raw materials into an emerging multi-sector economy. Under current Prime Minister NAJIB, Malaysia is attempting to achieve high-income status by 2020 and to move farther up the value-added production chain by attracting investments in Islamic finance, high technology industries, biotechnology, and services. The NAJIB administration also is continuing efforts to boost domestic demand and reduce the economy's dependence on exports. Nevertheless, exports - particularly of electronics, oil and gas, palm oil and rubber - remain a significant driver of the economy. As an oil and gas exporter, Malaysia has profited from higher world energy prices, although the rising cost of domestic gasoline and diesel fuel, combined with strained government finances, has forced Kuala Lumpur to begin to reduce government subsidies. The government is also trying to lessen its dependence on state oil producer Petronas. The oil and gas sector supplies more than 40% of government revenue. The central bank maintains healthy foreign exchange reserves, and a well-developed regulatory regime has limited Malaysia''s exposure to riskier financial instruments and the global financial crisis. Nevertheless, Malaysia could be vulnerable to a fall in commodity prices or a general slowdown in global economic activity because exports are a major component of GDP. In order to attract increased investment, NAJIB has raised possible revisions to the special economic and social preferences accorded to ethnic Malays under the New Economic Policy of 1970, but he has encountered significant opposition, especially from Malay nationalists and other vested interests.

 Source : CIA


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.                 : 590864-H

COMPANY NAME                    : FARM TRACK SUPPLIERS SDN BHD

FORMER NAME                       : N/A

INCORPORATION DATE           : 27/08/2002

                                                

                                                

COMPANY STATUS                 : EXIST

LEGAL STATUS                       : PRIVATE LIMITED

LISTED STATUS                       : NO

                                                

                                                

REGISTERED ADDRESS          : 38, JALAN CHE WAN, 30250 IPOH, PERAK, MALAYSIA.

BUSINESS ADDRESS              : 131-133, JALAN BENDAHARA, 31650 IPOH, PERAK, MALAYSIA.

TEL.NO.                                   : 05-2542131

FAX.NO.                                   : 05-2542132

CONTACT PERSON                  : HO CHIANG KEEN ( DIRECTOR )

                                                

INDUSTRY CODE                     : 50302

PRINCIPAL ACTIVITY                : TRADING IN TRACTOR SPARE PARTS

AUTHORISED CAPITAL            : MYR 100,000.00 DIVIDED INTO
ORDINARY SHARE 100,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL:MYR 100,000.00 DIVIDED INTO
ORDINARY SHARES 100,000 CASH OF MYR 1.00 EACH.

                                                

SALES                                     : MYR 7,374,962 [2009]

NET WORTH                            : MYR 595,594 [2009]

                                                

STAFF STRENGTH                   : 10 [2012]

BANKER (S)                             : PUBLIC BANK BHD

 

 

LITIGATION                              : CLEAR

DEFAULTER CHECK                : CLEAR

FINANCIAL CONDITION             : N/A

PAYMENT                                : N/A

MANAGEMENT CAPABILITY     : AVERAGE

                                                

COMMERCIAL RISK                 : HIGH

CURRENCY EXPOSURE           : MODERATE

GENERAL REPUTATION           : SATISFACTORY

INDUSTRY OUTLOOK               : MATURE

 

 

HISTORY / BACKGROUND

The SC is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the SC must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the SC is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the SC is insolvent. The SC is governed by the Companies Act, 1965 and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The SC is principally engaged in the (as a / as an) trading in tractor spare parts.

The SC is not listed on Bursa Malaysia (Malaysia Stock Exchange).

 

The major shareholder(s) of the SC are shown as follows :

 

Name                                  Address                                                       IC/PP/Loc No   Shareholding      (%)

MR. HO CHIANG KEEN +    6, JALAN HOR HOCK LUNG,

                                          CAMY PARK, 31650 IPOH,

                                          PERAK, MALAYSIA.                                     591020-08-5409 5697766                                                                                                                                               60,000.00         60.00

MS. LEE SIEW ENG +        6, JALAN HOR HOCK LUNG,

                                          CAMY PARK, 31650 IPOH,

                                          PERAK, MALAYSIA.                                     640717-04-5528 7441270                                                                                                                                               20,000.00         20.00

MR. THONG KOK HOONG +12, JALAN LALUAN LAPANGAN 7,

                                          TAMAN SRI PERKASA,

                                          31650 IPOH, PERAK, MALAYSIA.                 760102-08-5423 A3293980                                                                                                                                             20,000.00         20.00

                                                                                                                                    ---------------         ------

                                                                                                                                    100,000.00        100.00

                                                                                                                                    ============           =====

 

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject         : MS. LEE SIEW ENG

Address                      : 6, JALAN HOR HOCK LUNG, CAMY PARK, 31650 IPOH, PERAK, MALAYSIA.

IC / PP No                   : 7441270

New IC No                   : 640717-04-5528

Date of Birth                : 17/07/1964

                                   

Nationality                   : MALAYSIAN CHINESE

Date of Appointment     : 27/08/2002

                                   

                                   

                                   

                                   

DIRECTOR 2

 

Name Of Subject         : MR. THONG KOK HOONG

Address                      : 12, JALAN LALUAN LAPANGAN 7, TAMAN SRI PERKASA, 31650 IPOH, PERAK, MALAYSIA.

IC / PP No                   : A3293980

New IC No                   : 760102-08-5423

Date of Birth                : 02/01/1976

                                   

Nationality                   : MALAYSIAN CHINESE

Date of Appointment     : 27/08/2002

                                   

 

DIRECTOR 3

 

Name Of Subject         : MR. HO CHIANG KEEN

Address                      : 6, JALAN HOR HOCK LUNG, CAMY PARK, 31650 IPOH, PERAK, MALAYSIA.

IC / PP No                   : 5697766

New IC No                   : 591020-08-5409

Date of Birth                : 20/10/1959

                                   

Nationality                   : MALAYSIAN CHINESE

Date of Appointment     : 27/08/2002

                       

 

MANAGEMENT

 

 

 

1) Name of Subject    : HO CHIANG KEEN

    Position                 : DIRECTOR

                                  

 

AUDITOR

 

Auditor                   : LLTC

Auditor' Address     : 37, LINTASAN PERAJURIT 6, TAMAN PERAK, 31400 IPOH, PERAK, MALAYSIA.

 

                              

COMPANY SECRETARIES

 

1) Company Secretary     : MR. AU KENG ONN

    IC / PP No                  : A3349380

    New IC No                  : 760409-08-6105

    Address                     : 2, DATARAN RAPAT BARU 16, TAMAN LAPANGAN MELODI, 31350 IPOH, PERAK, MALAYSIA.

                                   

                                               

BANKING


Banking relations are maintained principally with :

1) Name     : PUBLIC BANK BHD

                   

 

The SC enjoys normal banking routine with above mentioned banker(s). The SC has bank charges with above mentioned banker(s).

 

 

ENCUMBRANCE (S)


ENCUMBRANCE 1

Date of Creation                           : 15/01/2010

Description Of Charge                :           FACILITIES AGREEMENT

 

 

Amount Secured                          : N/A

Description Of Property Affected  :           1 UNIT SINGLE STOREY SHOP TERRACE HOUSE KNOWN 7, SELASAR BENDAHARA IPOH PERAK HELD UNDER TITLE DEED PJAKAN NEGERI 52204 LOT 1654S, BANDAR IPOH(S), KINTA, PERAK

 

 

Name & Address Of Chargee      :           PUBLIC BANK BHD
76, JALAN SULTAN IDRIS SHAH, 30000 IPOH, PERAK, MALAYSIA.

                                                  

                                                    

Form 40 Dated 18/01/2010

Registered and Numbered 1 In The Register of Charges


LEGAL CHECK AGAINST SC


* A check has been conducted in our databank againt the SC whether the subject has been involved in any litigation. Our databank consists of 99% of the wound up companies in Malaysia.

No legal action was found in our databank.

No winding up petition was found in our databank.

DEFAULTER CHECK AGAINST SC


* We have checked through the SC in our defaulters' database which comprised of debtors that have been blacklisted by our customers and debtors that have been placed or assigned to us for collection since 1990. Information was provided by third party where the debt amount can be disputed. Please check with creditors for confirmation as alleged debts may have been paid since recorded or are being disputed.

No blacklisted record & debt collection case was found in our defaulters' databank.

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local                     : YES                                                                              Percentage         : 60%

Overseas               : YES                                                                              Percentage         : 40%

Import Countries     : INDIA,TURKEY



CLIENTELE

 

Local                       : YES                                         Percentage          : 100%

Domestic Markets    : MALAYSIA

Overseas                 : NO                                           Percentage          : 0%

                                                                                                           

Credit Term              : 30 DAYS

                                                                                                           

Payment Mode        : CHEQUES

                                                           

 

OPERATIONS

 

Goods Traded    :           TRACTOR SPARE PARTS & FITTINGS

                                   

Competitor(s)     :           CORIDA SDN BHD
FUNG KEONG RUBBER MANUFACTORY (MALAYA) SDN BHD
TRW AUTOMOTIVE SERVICES SDN BHD
YAP SWEE LEONG SDN BHD
YL TYRES SUPPLIES SDN BHD

 

                                   

Ownership of premises   :           LEASED/RENTED

 

 

 

Total Number of Employees:

YEAR                        2012          2011          2010          2009          2008          2007         


GROUP                      N/A           N/A           N/A           N/A           N/A           N/A                                 

COMPANY                 10             10             15             10             9               8                                     

 

Branch  :           NO

 

 

Other Information:


The SC is principally engaged in the (as a / as an) trading in tractor spare parts.

Besides that the SC also provides products based on the customers' requirements.

We were informed that the SC provides after sale services to its customers.

The SC has a warehouse located at thes ame premises to keep stocks.

 

PROJECTS


No projects found in our databank

 

CURRENT INVESTIGATION

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client    : N/A

Current Telephone Number                    : 05-2542131

Match                                                  : N/A

                                                            

Address Provided by Client                    : 131-133 JALAN BENDAAHARA 31650 1POH PARK, MALAYSIA

Current Address                                   : 131-133, JALAN BENDAHARA, 31650 IPOH, PERAK, MALAYSIA.

Match                                                  : NO

                                                            

Latest Financial Accounts                     : NO

 

Other Investigations


On 27th August 2012 we contacted one of the staff from the SC and she provided some information on the SC.

The address provided is incomplete and the postcode provided is incorrect.


FINANCIAL ANALYSIS

 

 

The SC's latest financial accounts are up to 2009 which is out dated in our opinion. Therefore, our comment on the SC financial performance is restricted thereto.

                                                                                                                                               

Overall financial condition of the SC : N/A


MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:                                         2008          2009          2010          2011*         2012**

                                                                                                                                                      

Population ( Million)                                                       27.73         28.13         28.35         28.70         29.10

Gross Domestic Products ( % )                                     4.6            <0.5>        7.2            5.5            5.3

Domestic Demand ( % )                                                 6.9            2.9            6.3            4.8            7.6

Private Expenditure ( % )                                             7.1            <2.7>        8.1            7.0            8.7

Consumption ( % )                                                         8.4            0.7            6.7            6.3            7.1

Investment ( % )                                                            1.5            <17.2>       17.7           16.2           15.9

Public Expenditure ( % )                                              6.5            5.2            3.8            7.6            4.7

Consumption ( % )                                                         11.6           3.1            0.2            8.9            3.0

Investment ( % )                                                            0.7            8.0            2.8            0.6            7.0

                                                                                                                                                      

Balance of Trade ( MYR Million )                                     129,563     89,650       118,356     116,058     -

Government Finance ( MYR Million )                                <34,462>   <28,450>   <40,482>   <45,511>   <43,021>

Government Finance to GDP / Fiscal Deficit ( % )        <4.8>        <4.8>        <5.6>        <5.4>        <4.7>

Inflation ( % Change in Composite CPI)                            <3.3>        <5.2>        5.1            3.1            -

Unemployment Rate                                                      3.7            4.5            3.9            3.3            -

                                                                                                                                                      

Net International Reserves ( MYR Billion )                        388            331            329            415            -

Average Risk-Weighted Capital Adequacy Ratio ( % )       1.91           2.87           2.20           3.50           -

Average 3 Months of Non-performing Loans ( % )        13.24         11.08         15.30         14.80         -

Average Base Lending Rate ( % )                                    6.72           5.53           6.30           6.60           -

Business Loans Disbursed( % )                                      11.6           10.5           14.7           15.3           -

Foreign Investment ( MYR Million )                                  23,261.4    22,156.8    22,517.9    23,546.1    -

Consumer Loans ( % )                                                   -                -                -                -                -

                                                                                                                                                      

Registration of New Companies ( No. )                        41,599       41,578       44,148       -                -

Registration of New Companies ( % )                               <4.0>        <0.1>        6.2            -                -

Liquidation of Companies ( No. )                                 27,992       39,075       25,585       -                -

Liquidation of Companies ( % )                                        23.7           39.6           <34.5>       -                -

                                                                                                                                                      

Registration of New Business ( No. )                            269,866     312,581     271,414     -                -

Registration of New Business ( % )                                 -                -                -                -                -

Business Dissolved ( No. )                                            18,885       19,345       19,738       -                -

Business Dissolved ( % )                                                <7.6>        2.4            2.0            -                -

                                                                                                                                                      

Sales of New Passenger Cars (' 000 Unit )                       497.5         486.3         543.6         363.0         -

Cellular Phone Subscribers ( Million )                              25.1           30.1           32.8           35.3           -

Tourist Arrival ( Million Persons )                                     21.5           23.6           24.6           25.3           -

Hotel Occupancy Rate ( % )                                           68.0           58.0           63.0           51.3           -

                                                                                                                                                      

Credit Cards Spending ( % )                                           17.1           12.8           14.1           15.6           -

Bad Cheque Offenders (No.)                                           34,834       36,667       33,568       27,208       -

Individual Bankruptcy ( No.)                                            13,907       16,228       18,119       16,155       -

Individual Bankruptcy ( % )                                             5.1            16.7           11.7           <10.8>       -

                                                                                                                                                      



INDUSTRIES ( % of Growth ):                                       2008          2009          2010          2011*         2012**

                                                                                                                                                      

Agriculture                                                                  3.6            0.4            2.1            4.7            4.1

Palm Oil                                                                       7.0            <1.1>        <3.4>        7.3            -

Rubber                                                                          <1.1>        <19.8>       9.9            6.4            -

Forestry & Logging                                                        <1.5>        <5.9>        <3.3>        <4.7>        -

Fishing                                                                         4.0            5.5            5.6            2.8            -

Other Agriculture                                                           5.9            9.0            7.9            8.5            -

Industry Non-Performing Loans ( MYR Million )                 393.0         413.7         508.4         634.1         -

% of Industry Non-Performing Loans                               <2.0>        1.3            2.1            3.2            -

                                                                                                                                                      

Mining                                                                         <0.8>        <3.8>        0.2            <2.4>        2.5

Oil & Gas                                                                      12.7           2.1            0.5            <1.7>        -

Other Mining                                                                 -                -                -                -                -

Industry Non-performing Loans ( MYR Million )                  36.0           44.2           49.7           46.5           -

% of Industry Non-performing Loans                                0.1            0.1            0.1            0.1            -

                                                                                                                                                      

Manufacturing #                                                          1.3            <9.4>        11.4           5.6            4.5

Exported-oriented Industries                                       2.7            <19.0>       12.1           2.8            -

Electrical & Electronics                                                  2.4            <30.3>       28.4           <4.9>        -

Rubber Products                                                            4.2            <10.1>       25.3           15.4           -

Wood Products                                                             <6.0>        <24.1>       20.1           <7.3>        -

Textiles & Apparel                                                         1.9            <19.5>       <0.4>        14.8           -

Domestic-oriented Industries                                       9.9            <9.8>        16.3           6.3            -

Food, Beverages & Tobacco                                           9.5            0.2            3.0            4.2            -

Chemical & Chemical Products                                       1.4            <7.7>        16.2           5.6            -

Plastic Products                                                            6.5            <9.1>        2.4            3.8            -

Iron & Steel                                                                   16.8           <32.7>       29.3           2.4            -

Fabricated Metal Products                                              14.7           <2.5>        14.9           25.2           -

Non-metallic Mineral                                                      8.3            <15.5>       20.2           16.3           -

Transport Equipment                                                      27.1           <13.5>       36.5           <9.4>        -

Paper & Paper Products                                                 8.6            <5.0>        18.7           15.6           -

Crude Oil Refineries                                                       7.8            0.2            <11.4>       9.3            -

Industry Non-Performing Loans ( MYR Million )                 5,729.4      6,007.3      6,217.5      6,537.2      -

% of Industry Non-Performing Loans                               16.8           18.3           23.8           25.7           -

                                                                                                                                                      

Construction                                                                2.1            5.8            5.1            4.4            7.0

Industry Non-Performing Loans ( MYR Million )                 4,149.8      3,241.8      4,038.5      3,856.9      -

% of Industry Non-Performing Loans                               12.2           9.9            10.7           10.2           -

                                                                                                                                                      

Services                                                                      7.3            2.6            6.5            6.4            6.5

Electric, Gas & Water                                                    5.0            0.4            8.5            5.6            4.8

Transport, Storage & Communication                              7.8            1.6            7.7            6.5            7.3

Wholesale, Retail, Hotel & Restaurant                             10.0           2.8            4.7            5.2            6.9

Finance, Insurance & Real Estate                                   9.2            3.8            6.1            6.3            6.5

Government Services                                                     8.6            2.0            6.7            7.6            5.6

Other Services                                                               5.9            4.4            4.2            5.4            5.7

Industry Non-Performing Loans ( MYR Million )                 8,281.4      6,631.3      7,384.6      6,825.2      -

% of Industry Non-Performing Loans                               24.3           20.2           25.7           23.4           -

                                                                                                                                                      

                                                                                                                                                      

* Estimate / Preliminary                                                                                                                   

** Forecast                                                                                                                                      

# Based On Manufacturing Production Index
(Source : Department of Statistics / Economic Report / Bank Negara Report)

                                                           

 

INDUSTRY ANALYSIS

 

MSIC CODE

50302 : Wholesale of parts and accessories for industrial and commercial vehicle

                    

INDUSTRY :   MOTOR VECHICLE


According to the Malaysian Automotive Association (MAA),the total industry volume (TIV) for first half 2012 was 301,224 units against 297,203 of first half 2011. This is an increase of 1.4% compared to first half 2012.The implimentation of the Bank Negara's guidelines on responsible financing practices from 1st January 2012 coused a slowdown in new vehicle purchase in first quarter 2012. However the market faced growth since April 2012 due to adjustment to the stricter requirements of the hire purchase loans application process.


Sales of passenger vehicles in the first half 2012 decreaced by a very small margin of 0.8% to 250,208 units compared to 252,200 units at the first half 2011. The decreace caused by lower prodcution volume of the passenger cars due to Thailands flood and distruction in Japanese supply chain. Sales of comercial vehicles in the first half 2012 increased by 50.3% to 31 852 units compared to 21,199 units at the first half 2012.


The TIV for second half 2012 forcasted 615 000 units against 600 123 of second half 2011. This is an increase of 2.5% compared to second half 2011. Sales of passenger vehicles in the second half 2012 forcasted increase by 2.2% to 547 000 units compared to 535113 units at the second half 2011. While sales of comercial vehicles in the second half 2012 forcasted to increase by 4.6% to 68 000 units compared to 65 010 units at the second half 2012.


Second half of 2012 could be challeging , where the world economy faces significants challenges due to the eurozone crisis and expected to slow down for the second half 2012 where would affect customer spending trend. But the government incentives towards robust motor vechicle industry expected to rose in the end of 2012 due to positif customer sentiment, the introdution of new models of vechiles, a longer working month and the extension of tax incentives for hybrids and electric vehicles to December 2013 under Budget 2012.

                    

OVERALL INDUSTRY OUTLOOK : Mature



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2002, the SC is a Private Limited company, focusing on trading in tractor spare parts. Having been in the industry for over a decade, the SC has achieved a certain market share and has built up a satisfactory reputation in the market. The capital standing of the SC is weak. The SC may face difficulties to expand its business compared to other large corporation. Without a strong capital, the business expansion opportunities of the SC is limited.


Investigation revealed that the SC concentrates only on the local market. This narrow market segment has placed the SC at high business risk and limits its business expansion opportunities. Any adverse changes to the local economy might have a negative impact on the SC's business performance. Being a small company, the SC's business operation is supported by 10 employees. Overall, we regard that the SC's management capability is average.


No latest financial accounts were filed with the Registry office during our inspection. Therefore, our comment on the SC's overall financial performance are restricted thereto.


To reduce the risk of component shortages, the SC sources its raw materials locally and imported from overseas countries. Thus, it is subjected to the currency fluctuation risk. Overall the SC has a good control over its resources.


The industry has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the SC's growth prospect is very much depends on its capacity in sustaining its performance in the market.


In view of the above, we only recommend credit be proceeded to the SC with guarantee.

 

 

PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH MALAYSIAN FINANCIAL REPORTING STANDARDS(FRS)

FARM TRACK SUPPLIERS SDN BHD

 

Financial Year End                                                             31/12/2009          31/12/2008           31/12/2007

Months                                                                              12                       12                       12

Consolidated Account                                                         Company            Company             Company

Audited Account                                                                 YES                   YES                    YES

Unqualified Auditor's Report (Clean Opinion)                          YES                   YES                    YES

Financial Type                                                                    FULL                  FULL                   FULL

Currency                                                                            MYR                   MYR                   MYR

                                                                                                                                            

TURNOVER                                                                       7,374,962            6,877,961            6,491,073

                                                                                         ----------------          ----------------           ----------------

Total Turnover                                                                     7,374,962            6,877,961            6,491,073

                                                                                         ----------------          ----------------           ----------------

                                                                                                                                            

PROFIT/(LOSS) FROM OPERATIONS                                 182,990               137,333               123,040

                                                                                         ----------------          ----------------           ----------------

PROFIT/(LOSS) BEFORE TAXATION                                   182,990               137,333               123,040

Taxation                                                                             <38,840>            <34,699>             <34,515>

                                                                                         ----------------          ----------------           ----------------

PROFIT/(LOSS) AFTER TAXATION                                      144,150               102,634               88,525

                                                                                         ----------------          ----------------           ----------------

RETAINED PROFIT/(LOSS) BROUGHT FORWARD                                                                 

As previously reported                                                         351,444               248,810               160,285

                                                                                         ----------------          ----------------           ----------------

As restated                                                                        351,444               248,810               160,285

                                                                                         ----------------          ----------------           ----------------

PROFIT AVAILABLE FOR APPROPRIATIONS                     495,594               351,444               248,810

                                                                                         ----------------          ----------------           ----------------

RETAINED PROFIT/(LOSS) CARRIED FORWARD                495,594               351,444               248,810

                                                                                         =============                           =============                                                                                         =============

                                                                                                                                            

INTEREST EXPENSE (as per notes to P&L)                                                                           

Hire purchase                                                                     9,280                  10,740                 14,249

                                                                                         ----------------          ----------------           ----------------

                                                                                         9,280                  10,740                 14,249

 

 

BALANCE SHEET

 

 

FARM TRACK SUPPLIERS SDN BHD

 

ASSETS EMPLOYED:                                                                                                            

FIXED ASSETS                                                                  442,444               324,160               378,990

                                                                                                                                            

                                                                                         ----------------          ----------------           ----------------

TOTAL LONG TERM ASSETS                                             442,444               324,160               378,990

                                                                                                                                             

CURRENT ASSETS                                                                                                                

Stocks                                                                               1,067,538            889,529               635,457

Trade debtors                                                                     1,816,552            1,680,641            1,849,530

Other debtors, deposits & prepayments                                15,409                11,250                 12,656

Short term deposits                                                            118,961               116,366               112,911

Cash & bank balances                                                        1,215,668            347,752               865,474

                                                                                         ----------------          ----------------           ----------------

TOTAL CURRENT ASSETS                                                 4,234,128            3,045,538            3,476,028

                                                                                         ----------------          ----------------           ----------------

TOTAL ASSET                                                                   4,676,572            3,369,698            3,855,018

                                                                                         =============                           =============                                                                                         =============

                                                                                                                                            

CURRENT LIABILITIES                                                                                                          

Trade creditors                                                                   3,025,955            1,840,309            2,297,278

Other creditors & accruals                                                   52,649                42,882                 58,800

Hire purchase & lease creditors                                           28,015                47,106                 45,925

Amounts owing to director                                                   847,019               797,880               886,264

Provision for taxation                                                           13,800                13,499                 11,515

                                                                                         ----------------          ----------------           ----------------

TOTAL CURRENT LIABILITIES                                            3,967,438            2,741,676            3,299,782

                                                                                         ----------------          ----------------           ----------------

NET CURRENT ASSETS/(LIABILITIES)                                266,690               303,862               176,246

                                                                                         ----------------          ----------------           ----------------

TOTAL NET ASSETS                                                          709,134               628,022               555,236

                                                                                         =============                           =============                                                                                         =============

                                                                                                                                            

SHARE CAPITAL                                                                                                                   

Ordinary share capital                                                         100,000               100,000               100,000

                                                                                         ----------------          ----------------           ----------------

TOTAL SHARE CAPITAL                                                    100,000               100,000               100,000

                                                                                                                                            

RESERVES                                                                                                                            

Retained profit/(loss) carried forward                                     495,594               351,444               248,810

                                                                                         ----------------          ----------------           ----------------

TOTAL RESERVES                                                            495,594               351,444               248,810

                                                                                                                                            

                                                                                         ----------------          ----------------           ----------------

SHAREHOLDERS' FUNDS/EQUITY                                     595,594               451,444               348,810

                                                                                                                                            

LONG TERM LIABILITIES                                                                                                      

Hire purchase creditors                                                       101,540               160,578               187,426

Deferred taxation                                                                12,000                16,000                 19,000

                                                                                         ----------------          ----------------           ----------------

TOTAL LONG TERM LIABILITIES                                         113,540               176,578               206,426

                                                                                         ----------------          ----------------           ----------------

                                                                                         709,134               628,022               555,236

                                                                                         =============                           =============                                                                                         =============

 

                                                                                                                                            

FINANCIAL RATIO

 

 

FARM TRACK SUPPLIERS SDN BHD

 

TYPES OF FUNDS                                                                                                                  

Cash                                                                                    1,334,629           464,118              978,385

Net Liquid Funds                                                                   1,334,629           464,118              978,385

Net Liquid Assets                                                                  <800,848>          <585,667>          <459,211>

Net Current Assets/(Liabilities)                                                266,690              303,862              176,246

Net Tangible Assets                                                               709,134              628,022              555,236

Net Monetary Assets                                                             <914,388>          <762,245>          <665,637>

BALANCE SHEET ITEMS                                                                                                        

Total Borrowings                                                                    129,555              207,684              233,351

Total Liabilities                                                                      4,080,978           2,918,254           3,506,208

Total Assets                                                                          4,676,572           3,369,698           3,855,018

Net Assets                                                                            709,134              628,022              555,236

Net Assets Backing                                                               595,594              451,444              348,810

Shareholders' Funds                                                              595,594              451,444              348,810

Total Share Capital                                                                100,000              100,000              100,000

Total Reserves                                                                       495,594              351,444              248,810

LIQUIDITY (Times)                                                                                                                 

Cash Ratio                                                                            0.34                   0.17                   0.30

Liquid Ratio                                                                           0.80                   0.79                   0.86

Current Ratio                                                                         1.07                   1.11                   1.05

WORKING CAPITAL CONTROL (Days)                                                                                    

Stock Ratio                                                                           53                      47                      36

Debtors Ratio                                                                        90                      89                      104

Creditors Ratio                                                                      150                    98                      129

SOLVENCY RATIOS (Times)                                                                                                   

Gearing Ratio                                                                        0.22                   0.46                   0.67

Liabilities Ratio                                                                      6.85                   6.46                   10.05

Times Interest Earned Ratio                                                    20.72                 13.79                  9.63

Assets Backing Ratio                                                            7.09                   6.28                   5.55

PERFORMANCE RATIO (%)                                                                                                     

Operating Profit Margin                                                           2.48                   2.00                   1.90

Net Profit Margin                                                                    1.95                   1.49                   1.36

Return On Net Assets                                                            27.11                 23.58                  24.73

Return On Capital Employed                                                   26.08                 21.93                  22.84

Return On Shareholders' Funds/Equity                                    24.20                 22.73                  25.38

Dividend Pay Out Ratio (Times)                                               0.00                   0.00                   0.00

NOTES TO ACCOUNTS                                                                                                          

Contingent Liabilities                                                              0                       0                        0

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.45

UK Pound

1

Rs.87.98

Euro

1

Rs.69.69

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.