MIRA INFORM REPORT

 

 

Report Date :

05.03.2014

 

IDENTIFICATION DETAILS

 

Name :

GSION RESOURCES (M) SDN. BHD.

 

 

Registered Office :

61, Room A, Lintang Sungai Pinang, 11600 Pulau Pinang, Pulau Pinang

 

 

Country :

Malaysia

 

 

Financials (as on) :

30.06.2010

 

 

Date of Incorporation :

25.05.2007

 

 

Com. Reg. No.:

774830-A

 

 

Legal Form :

Private Limited (Limited By Share)

 

 

Line of Business :

Supplying of Electrical and Electronic Components

 

 

No. of Employees :

10 [2014]

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Malaysia

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

MALAYSIA - 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. NAJIB's Economic Transformation Program (ETP) is a series of projects and policy measures intended to accelerate the country's economic growth. The government has also taken steps to liberalize some services sub-sectors. 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 about 35% of government revenue in 2011. Bank Negera Malaysia (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.

:

774830-A

COMPANY NAME

:

GSION RESOURCES (M) SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

25/05/2007

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

61, ROOM A, LINTANG SUNGAI PINANG, 11600 PULAU PINANG, PULAU PINANG, MALAYSIA.

BUSINESS ADDRESS

:

3694, JALAN OOI KAR SENG, 14300 NIBONG TEBAL, PULAU PINANG, MALAYSIA.

TEL.NO.

:

04-5938002

FAX.NO.

:

04-5393002

CONTACT PERSON

:

TAN LI SANG ( DIRECTOR )

INDUSTRY CODE

:

46522

PRINCIPAL ACTIVITY

:

SUPPLYING OF ELECTRICAL AND ELECTRONIC COMPONENTS

AUTHORISED CAPITAL

:

MYR 5,000,000.00 DIVIDED INTO
ORDINARY SHARE 5,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 1,200,000.00 DIVIDED INTO
ORDINARY SHARES 1,000,000 CASH AND 200,000 OTHERWISE OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

N/A

STAFF STRENGTH

:

10 [2014]

BANKER (S)

:

BANGKOK BANK BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

HIGH

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 


HISTORY / BACKGROUND

 

The Subject 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 Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject 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 Subject is insolvent. The Subject 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 Subject is principally engaged in the (as a / as an) supplying of electrical and electronic components.

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

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

15/02/2013

MYR 5,000,000.00

MYR 1,200,000.00

MYR 500,000.00

MYR 200,002.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MS. TAN LI SANG +

5, LORONG PANCHOR INDAH 6, TAMAN PANCHOR INDAH, 14300 NIBONG TEBAL, PULAU PINANG, MALAYSIA.

690819-07-5264 A1361245

600,000.00

50.00

MR. TAN SOO LIEK +

804, TAMAN JAWI, 14200 SUNGAI BAKAP, PULAU PINANG, MALAYSIA.

810802-07-5181

480,000.00

40.00

MS. TAN LI LENG +

804, TAMAN JAWI, 14200 SUNGAI BAKAP, PULAU PINANG, MALAYSIA.

701002-07-5308 A1673558

120,000.00

10.00

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

------

1,200,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. TAN LI LENG

Address

:

804, TAMAN JAWI, 14200 SUNGAI BAKAP, PULAU PINANG, MALAYSIA.

IC / PP No

:

A1673558

New IC No

:

701002-07-5308

Date of Birth

:

02/10/1970

Nationality

:

MALAYSIAN

Date of Appointment

:

25/05/2007

 

DIRECTOR 2

 

Name Of Subject

:

MR. TAN SOO LIEK

Address

:

804, TAMAN JAWI, 14200 SUNGAI BAKAP, PULAU PINANG, MALAYSIA.

New IC No

:

810802-07-5181

Date of Birth

:

02/08/1981

Nationality

:

MALAYSIAN

Date of Appointment

:

02/11/2010

 

DIRECTOR 3

 

Name Of Subject

:

MS. TAN LI SANG

Address

:

5, LORONG PANCHOR INDAH 6, TAMAN PANCHOR INDAH, 14300 NIBONG TEBAL, PULAU PINANG, MALAYSIA.

IC / PP No

:

A1361245

New IC No

:

690819-07-5264

Date of Birth

:

19/08/1969

Nationality

:

MALAYSIAN

Date of Appointment

:

02/11/2010



MANAGEMENT

 

 

1)

Name of Subject

:

TAN LI SANG

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

LKH & ASSOCIATES

Auditor' Address

:

190, JALAN TEMBIKAI, TAMAN PADANG LALLANG, 2ND FLOOR, 14000 BUKIT MERTAJAM, PULAU PINANG, MALAYSIA.

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. SHARON ONG AI LIN

New IC No

:

710510-04-5126

Address

:

18 (PT 100972), HALA TANBUN PERMAI 1, KAMPUNG TERSUSUN, BATU JALAN TAMBUN, 31400 IPOH, PERAK, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BANGKOK BANK BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

25/06/2013

N/A

BANGKOK BANK BHD

-

Unsatisfied

2

19/08/2013

N/A

BANGKOK BANK BHD

-

Unsatisfied

 

 

LEGAL CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject 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 SUBJECT


* We have checked through the Subject 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

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

100%

Domestic Markets

:

MALAYSIA

Overseas

:

NO

Credit Term

:

N/A

Payment Mode

:

CHEQUES

 

 

OPERATIONS

 

Goods Traded

:

ELECTRICAL AND ELECTRONIC COMPONENTS

Competitor(s)

:

ATIS CORPORATION BHD
BCT TECHNOLOGY BHD
COMPUGATES HOLDINGS BHD
EPCOS RDC SDN BHD
TOOL CONSULT & PRESS SDN BHD

 

Total Number of Employees:

YEAR

2014

2012

GROUP

N/A

N/A

COMPANY

10

6

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) supplying of electrical and electronic components.

The Subject refused to disclose any operation information.

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

04-5938002

Match

:

N/A

Address Provided by Client

:

3694, JALAN OOI KAR SENG, 14300, NIBONG TEBAL, S.P.S. PENANG

Current Address

:

3694, JALAN OOI KAR SENG, 14300 NIBONG TEBAL, PULAU PINANG, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

NO

 

Other Investigations


On 3rd March 2014 we contacted one of the staff from the Subject and she provided soem information.


FINANCIAL ANALYSIS

 

 

The Subject's latest financial accounts are up to 2010 which is out dated in our opinion. Therefore, our comment on the Subject financial performance is restricted thereto.

Overall financial condition of the Subject : N/A

 

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2009

2010

2011

2012*

2013**

Population ( Million)

28.13

28.35

28.70

29.30

29.80

Gross Domestic Products ( % )

(0.5)

7.2

5.1

5.6

5.3

Domestic Demand ( % )

2.9

6.3

8.2

9.4

5.6

Private Expenditure ( % )

(2.7)

8.1

8.2

8.0

7.4

Consumption ( % )

0.7

6.7

7.1

1.0

5.7

Investment ( % )

(17.2)

17.7

12.2

11.7

13.3

Public Expenditure ( % )

5.2

3.8

8.4

13.3

1.2

Consumption ( % )

3.1

0.2

16.1

11.3

(1.2)

Investment ( % )

8.0

2.8

(0.3)

15.9

4.2

Balance of Trade ( MYR Million )

89,650

118,356

116,058

106,300

110,700

Government Finance ( MYR Million )

(28,450)

(40,482)

(45,511)

(42,297)

(39,993)

Government Finance to GDP / Fiscal Deficit ( % )

(4.8)

(5.6)

(5.4)

(4.5)

(4.0)

Inflation ( % Change in Composite CPI)

(5.2)

5.1

3.1

1.6

2.5

Unemployment Rate

4.5

3.9

3.3

3.2

3.0

Net International Reserves ( MYR Billion )

331

329

415

427

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

2.87

2.20

3.50

2.20

-

Average 3 Months of Non-performing Loans ( % )

11.08

15.30

14.80

14.70

-

Average Base Lending Rate ( % )

5.53

6.30

6.60

6.53

-

Business Loans Disbursed( % )

10.5

14.7

15.3

32.2

-

Foreign Investment ( MYR Million )

22,156.8

22,517.9

23,546.1

26,230.4

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

41,578

44,148

45,455

45,441

-

Registration of New Companies ( % )

(0.1)

6.2

3.0

(0.0)

-

Liquidation of Companies ( No. )

39,075

25,585

132,476

-

-

Liquidation of Companies ( % )

39.6

(34.5)

417.8

-

-

Registration of New Business ( No. )

312,581

271,414

284,598

324,761

-

Registration of New Business ( % )

-

-

-

-

-

Business Dissolved ( No. )

19,345

19,738

20,121

-

-

Business Dissolved ( % )

2.4

2.0

1.9

-

-

Sales of New Passenger Cars (' 000 Unit )

486.3

543.6

535.1

552.2

-

Cellular Phone Subscribers ( Million )

30.1

32.8

35.3

38.5

-

Tourist Arrival ( Million Persons )

23.6

24.6

24.7

25.0

-

Hotel Occupancy Rate ( % )

58.0

63.0

60.6

62.4

-

Credit Cards Spending ( % )

12.8

14.1

15.6

12.6

-

Bad Cheque Offenders (No.)

36,667

33,568

32,627

26,982

-

Individual Bankruptcy ( No.)

16,228

18,119

19,167

19,575

-

Individual Bankruptcy ( % )

16.7

11.7

5.8

2.1

-



INDUSTRIES ( % of Growth ):

2009

2010

2011

2012*

2013**

Agriculture

0.4

2.1

5.9

0.6

2.4

Palm Oil

(1.1)

(3.4)

10.8

(2.8)

-

Rubber

(19.8)

9.9

6.1

(0.6)

-

Forestry & Logging

(5.9)

(3.3)

(7.6)

(2.2)

-

Fishing

5.5

5.6

2.1

(0.7)

-

Other Agriculture

9.0

7.9

7.1

6.4

-

Industry Non-Performing Loans ( MYR Million )

413.7

508.4

634.1

-

-

% of Industry Non-Performing Loans

1.3

2.1

3.2

-

-

Mining

(3.8)

0.2

(5.7)

1.5

2.7

Oil & Gas

2.1

0.5

(1.7)

-

-

Other Mining

-

-

-

-

-

Industry Non-performing Loans ( MYR Million )

44.2

49.7

46.5

-

-

% of Industry Non-performing Loans

0.1

0.1

0.1

-

-

Manufacturing #

(9.4)

11.4

4.7

4.2

4.9

Exported-oriented Industries

(19.0)

12.1

2.8

4.1

-

Electrical & Electronics

(30.3)

28.4

(4.9)

1.6

-

Rubber Products

(10.1)

25.3

15.4

3.6

-

Wood Products

(24.1)

20.1

(4.9)

4.6

-

Textiles & Apparel

(19.5)

(0.4)

14.8

(7.1)

-

Domestic-oriented Industries

(9.8)

16.3

6.5

8.6

-

Food, Beverages & Tobacco

0.2

3.0

4.2

-

-

Chemical & Chemical Products

(7.7)

16.2

5.5

9.9

-

Plastic Products

(9.1)

2.4

3.8

-

-

Iron & Steel

(32.7)

29.3

2.4

-

-

Fabricated Metal Products

(2.5)

14.9

25.2

-

-

Non-metallic Mineral

(15.5)

20.2

27.1

6.6

-

Transport Equipment

(13.5)

36.5

(10.4)

13.7

-

Paper & Paper Products

(5.0)

18.7

14.8

(7.8)

-

Crude Oil Refineries

0.2

(11.4)

9.3

-

-

Industry Non-Performing Loans ( MYR Million )

6,007.3

6,217.5

6,537.2

-

-

% of Industry Non-Performing Loans

18.3

23.8

25.7

-

-

Construction

5.8

5.1

4.4

15.5

11.2

Industry Non-Performing Loans ( MYR Million )

3,241.8

4,038.5

3,856.9

-

-

% of Industry Non-Performing Loans

9.9

10.7

10.2

-

-

Services

2.6

6.5

6.4

5.5

5.6

Electric, Gas & Water

0.4

8.5

5.6

4.8

-

Transport, Storage & Communication

1.6

7.7

6.5

7.3

-

Wholesale, Retail, Hotel & Restaurant

2.8

4.7

5.2

6.9

-

Finance, Insurance & Real Estate

3.8

6.1

6.3

6.5

-

Government Services

2.0

6.7

7.6

5.6

-

Other Services

4.4

4.2

5.4

5.7

-

Industry Non-Performing Loans ( MYR Million )

6,631.3

7,384.6

6,825.2

-

-

% of Industry Non-Performing Loans

20.2

25.7

23.4

-

-

* Estimate / Preliminary

** Forecast

# Based On Manufacturing Production Index



INDUSTRY ANALYSIS

 

MSIC CODE

46522 : Wholesale of electronic components and wiring accessories

INDUSTRY :

ELECTRICAL & ELECTRONIC

The Electrical & Electronics (E&E) industry is the leading industry within the manufacturing sector and is the largest contributor to manufacturing output, employment, investment, exports and imports. Malaysia is a key player in the fast expanding Asia Pacific E&E market, its major export destinations include Singapore, United States, Europe, Japan and Taiwan. The E&E industry is targeted under the National Key Economic Areas ( NKEA ) to gear the nation towards high-income economy by focusing on high-value and high-growth manufacturing activities.

According to Ministry of Finance, in the year 2013 the electrical and electronic (E&E) subsector is expected to grow further, driven by higher demand for electronic equipment and parts as well as semiconductors in line with recovery in advanced economies.

Output of E&E rebounded 1.6% during the first seven months of 2012 mainly driven by the higher production of semiconductor devices (14.5%) as well as audio, visual and communication apparatus (6%). The improved performance of E&E was partly due to chip vendors and storage producers taking advantage of stable prices and supply of parts to replenish inventories as well as the launching of new products which was delayed by massive floods in Thailand during the fourth quarter of 2011.

Despite the slowdown in global demand, E&E manufacturers continued to invest in new technology and product development to upscale the value chain. Approved capital spending in the E&E subsector amounted to RM1.72 billion in 46 projects, of which RM1.35 billion were from foreign investors. This further reaffirms Malaysia as an attractive and cost-efficient E&E manufacturing base in the region. The continued strong investments will further strengthen growth in the E&E subsector and create more skilled jobs.

Softening of world demand for solar panels impact Malaysia on it's downturn in small scale compared to China where it facing great impact. The decline in E&E products was also due to the weak global demand.

E&E has been instrumental in the development of the Northern Corridor Klang Valley, Johor and Sarawak, contributing significantly to the socio-economic development of the relevant communities.However, the E&E sector faces significant challenges in maintaining growth with intense competition from China, Taiwan, Singapore and other Asian countries. Over the last 10 years, E&E's share of Malaysian exports has gradually declined.

Malaysia's E&E sector remains focused on assembly, the lower value-added part of the industry while Taiwan, South Korea and Singapore have captured the higher value-added activities in research and development, design and manufacturing.

To propel the E&E industry to a higher level, under the Economic Transformation Programme (ETP) launched by the Government, a few sub-sectors namely integrated circuits, solar photovoltaics, light emitting diodes, and solid state lighting & integrated electronics have been identified for greater promotion based on their potential to contribute significantly towards Gross National Income (GNI) targets 2020.

OVERALL INDUSTRY OUTLOOK : Marginal Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2007, the Subject is a Private Limited company, focusing on supplying of electrical and electronic components. Having been in business for 7 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. With a weak shareholders' backing, the Subject's capital position is weak. Inadequate capital may be a constraint to the Subject as it limits its ability to expand its business in future.

 

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


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


The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market


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

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2010-06-30

2009-06-30

2008-06-30

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

SUMMARY

Currency

MYR

MYR

MYR

TURNOVER

1,354,719

878,568

847,264

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

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

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

Total Turnover

1,354,719

878,568

847,264

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

57,691

14,035

(1,518)

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

57,691

14,035

(1,518)

Taxation

(12,834)

(3,646)

-

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

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

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

PROFIT/(LOSS) AFTER TAXATION

44,857

10,389

(1,518)

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

8,871

(1,518)

-

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

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

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

As restated

8,871

(1,518)

-

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

53,728

8,871

(1,518)

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

53,728

8,871

(1,518)

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

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

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

 

 

 

BALANCE SHEET

 

 

ASSETS EMPLOYED:

FIXED ASSETS

10,976

10,879

12,239

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

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

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

TOTAL LONG TERM ASSETS

10,976

10,879

12,239

CURRENT ASSETS

Stocks

62,777

9,921

-

Trade debtors

497,862

189,159

-

Cash & bank balances

13,344

4,382

-

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

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

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

TOTAL CURRENT ASSETS

573,983

203,462

191,659

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

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

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

TOTAL ASSET

584,959

214,341

203,898

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

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

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

CURRENT LIABILITIES

Trade creditors

83,860

10,124

-

Other creditors & accruals

296,602

161,848

-

Amounts owing to director

139,199

30,600

-

Provision for taxation

9,849

1,644

-

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

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

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

TOTAL CURRENT LIABILITIES

529,510

204,216

205,414

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

44,473

(754)

(13,755)

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

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

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

TOTAL NET ASSETS

55,449

10,125

(1,516)

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

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

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

SHARE CAPITAL

Ordinary share capital

2

2

2

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

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

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

TOTAL SHARE CAPITAL

2

2

2

RESERVES

Retained profit/(loss) carried forward

53,728

8,871

(1,518)

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

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

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

TOTAL RESERVES

53,728

8,871

(1,518)

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

53,730

8,873

(1,516)

LONG TERM LIABILITIES

Deferred taxation

1,719

1,252

-

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

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

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

TOTAL LONG TERM LIABILITIES

1,719

1,252

-

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

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

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

55,449

10,125

(1,516)

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

13,344

4,382

-

Net Liquid Funds

13,344

4,382

-

Net Liquid Assets

(18,304)

(10,675)

(13,755)

Net Current Assets/(Liabilities)

44,473

(754)

(13,755)

Net Tangible Assets

55,449

10,125

(1,516)

Net Monetary Assets

(20,023)

(11,927)

(13,755)

BALANCE SHEET ITEMS

Total Borrowings

0

0

-

Total Liabilities

531,229

205,468

205,414

Total Assets

584,959

214,341

203,898

Net Assets

55,449

10,125

(1,516)

Net Assets Backing

53,730

8,873

(1,516)

Shareholders' Funds

53,730

8,873

(1,516)

Total Share Capital

2

2

2

Total Reserves

53,728

8,871

(1,518)

LIQUIDITY (Times)

Cash Ratio

0.03

0.02

-

Liquid Ratio

0.97

0.95

-

Current Ratio

1.08

1.00

0.93

WORKING CAPITAL CONTROL (Days)

Stock Ratio

17

4

-

Debtors Ratio

134

79

-

Creditors Ratio

23

4

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

-

Liabilities Ratio

9.89

23.16

(135.50)

Times Interest Earned Ratio

0.00

0.00

-

Assets Backing Ratio

0.28

0.05

(758.00)

PERFORMANCE RATIO (%)

Operating Profit Margin

4.26

1.60

(0.18)

Net Profit Margin

3.31

1.18

(0.18)

Return On Net Assets

104.04

138.62

100.13

Return On Capital Employed

104.04

138.62

100.13

Return On Shareholders' Funds/Equity

83.49

117.09

100.13

Dividend Pay Out Ratio (Times)

0.00

0.00

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0




 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.90

UK Pound

1

Rs.103.26

Euro

1

Rs.85.14

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.