MIRA INFORM REPORT

 

 

Report Date :

24.05.2014

 

IDENTIFICATION DETAILS

 

Name :

KHAI YO TRADING (M) SDN. BHD.

 

 

Registered Office :

10A, Jalan 2/67, 1st Floor, 47300 Petaling Jaya, Selangor

 

 

Country :

Malaysia

 

 

Financials (as on) :

30.04.2008

 

 

Date of Incorporation :

26.12.2002

 

 

Com. Reg. No.:

601842-D

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of other foodstuffs

 

 

No. of Employees

10

 

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 – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Malaysia

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately  High Risk

C1

High Risk

 

C2

Very High Risk

 

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 sustained budget deficits, has forced Kuala Lumpur to begin to address fiscal shortfalls, through initial reductions in energy and sugar subsidies and the announcement of the 2015 implementation of a 6% goods and services tax. The government is also trying to lessen its dependence on state oil producer Petronas. The oil and gas sector supplies about 32% of government revenue in 2013. Bank Negara 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 earlier raised possible revisions to the special economic and social preferences accorded to ethnic Malays under the New Economic Policy of 1970, but retreated in 2013 after he encountered significant opposition from Malay nationalists and other vested interests. In September 2013 NAJIB launched the new Bumiputra Economic Empowerment Program (BEEP), policies that favor and advance the economic condition of ethnic Malays

Source : CIA

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

601842-D

COMPANY NAME

:

KHAI YO TRADING (M) SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

26/12/2002

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10A, JALAN 2/67, 1ST FLOOR, 47300 PETALING JAYA, SELANGOR, MALAYSIA.

BUSINESS ADDRESS

:

21, LORONG SELAMPIT 18A, TAMAN DESA UTAMA, 41200 KLANG, SELANGOR, MALAYSIA.

TEL.NO.

:

03-33233344

FAX.NO.

:

03-33237584

CONTACT PERSON

:

LEE BENG HUAT ( MANAGING DIRECTOR )

INDUSTRY CODE

:

46329

PRINCIPAL ACTIVITY

:

DISTRIBUTION OF FOODSTUFF

AUTHORISED CAPITAL

:

MYR 500,000.00 DIVIDED INTO
ORDINARY SHARE 500,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 500,000.00 DIVIDED INTO
ORDINARY SHARES 500,000 CASH OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

N/A

STAFF STRENGTH

:

10 [2014]

BANKER (S)

:

EON BANK BHD
MALAYAN BANKING 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

:

AVERAGE 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) distribution of foodstuff.

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 500,000.00

MYR 500,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. LEE BENG HUAT +

94, JALAN TUN SAMBANTHAN, TAMAN SRI ANDALAS, 41200 KLANG, SELANGOR, MALAYSIA.

660808-07-5333

400,000.00

80.00

MS. GAN GEAK EAN @ GAN GEEK CHEAN +

174, JALAN BESAR, 17200 RANTAU PANJANG, KELANTAN, MALAYSIA.

720509-03-5026

100,000.00

20.00

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

------

500,000.00

100.00

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

=====

+ Also Director



DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

MS. GAN GEAK EAN @ GAN GEEK CHEAN

Address

:

174, JALAN BESAR, 17200 RANTAU PANJANG, KELANTAN, MALAYSIA.

New IC No

:

720509-03-5026

Date of Birth

:

09/05/1972

Nationality

:

MALAYSIAN

Date of Appointment

:

30/06/2003

 

DIRECTOR 2

 

Name Of Subject

:

MR. LEE BENG HUAT

Address

:

94, JALAN TUN SAMBANTHAN, TAMAN SRI ANDALAS, 41200 KLANG, SELANGOR, MALAYSIA.

New IC No

:

660808-07-5333

Date of Birth

:

08/08/1966

Nationality

:

MALAYSIAN

Date of Appointment

:

30/06/2003



MANAGEMENT

 

 

 

1)

Name of Subject

:

LEE BENG HUAT

Position

:

MANAGING DIRECTOR

 

 

AUDITOR

 

Auditor

:

K.N.LIANG & CO.

Auditor' Address

:

5, JALAN 10/1G, 2ND FLOOR-SUITE A, 47620 SUBANG JAYA, SELANGOR, MALAYSIA.

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. TAN CHEE LUEN

IC / PP No

:

A2731197

New IC No

:

740526-10-5485

Address

:

23, JALAN SUNGAI CONGKAK 32/51B, SEKSYEN 32, BUKIT RIMAU, 40460 SHAH ALAM, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MR. KHOO TECK KEE

IC / PP No

:

A2930231

New IC No

:

750223-05-5109

Address

:

29, JALAN PUTRA MAHKOTA 7/3G, PUTRA HEIGHTS, 47650 SUBANG JAYA, SELANGOR, MALAYSIA.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

EON BANK BHD

 

2)

Name

:

MALAYAN BANKING BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

05/01/2004

N/A

MALAYAN BANKING BERHAD

MYR 3,100,000.00

Satisfied

2

21/03/2007

OPEN CHARGE

EON BANK BHD

-

Unsatisfied

3

21/03/2007

OPEN CHARGE

EON BANK BHD

-

Unsatisfied

4

30/11/2010

OPEN CHARGE

MALAYAN BANKING BHD

MYR 3,060,000.00

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

:

YES

Overseas

:

YES

Import Countries

:

CHINA,INDIA

 

CLIENTELE

 

Local

:

YES

Percentage

:

100%

Domestic Markets

:

MALAYSIA

Overseas

:

NO

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES

 

OPERATIONS

 

Goods Traded

:

FOODSTUFF

 

Total Number of Employees:

 

YEAR

2014

2013

2012

2011

2010

GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

10

10

10

10

8

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) distribution of foodstuff.

The Subject offers a wide range of products includes onions, potatoes, garlics, gingers, groundnuts, dried chilies, beans and others.

Besides that, the Subject also provides products based on the customers's requirements.

The Subject sells its products both in loose and large quantities.

According to the Subject, the orders for its food products increase during festive season.

CURRENT INVESTIGATION

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-33233344

Match

:

N/A

Address Provided by Client

:

21, LORONG SELAMPIT 18A, TAMAN DESA UTAMA,41200,KLANG,SELANGOR.

Current Address

:

21, LORONG SELAMPIT 18A, TAMAN DESA UTAMA, 41200 KLANG, SELANGOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

NO

 

Other Investigations


On 19th May 2014 we contacted one of the staff from the Subject and she provided some information.

FINANCIAL ANALYSIS

 

 

No latest financial accounts are available at the Registry Office, thus we are not able to comment on the Subject's financial performance.

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
(Source : Department of Statistics / Economic Report / Bank Negara Report)

 

INDUSTRY ANALYSIS

 

MSIC CODE

46329 : Wholesale of other foodstuffs

INDUSTRY :

TRADING

According to the Retail Group Malaysia (RGM), the wholesale and retail trade sector forecast to grow to 6% in year 2013. During the first quarter of year 2013, RGM is estimating the retail industry to grow 6.9%. Many retailers have been enjoying better sales since the government handed out cash from mid-January of 2013 under the second round of Bantuan Rakyat 1Malaysia to more than 12 million Malaysians. Bookstores and related retail stores have also started enjoying rising sales since the RM250 1Malaysia Book Voucher was distributed to 1.3 million private and public university students. Besides, since early February 2013, handphone traders and retailers selling smartphone accessories have started to benefit from the RM200 rebate on smartphones for 1.5 million young adults aged between 21 and 30 years with a monthly income of not more than RM3,000.

The wholesale and retail trade sector grew 6.1% in the first half of the year 2012 driven by strong domestic consumption and the increasing number of large format stores operating in Malaysia, including 180 foreign hypermarkets, superstores and departmental stores as at end of August 2012. In addition, other indicators such as imports of consumption goods were higher by 15.2%.

In 2012, the wholesale and retail trade sector growth to 5.5% driven by higher consumption which benefited from Government initiatives under the 2012 Budget such as BR1M, Baucar Buku 1Malaysia (BB1M) and the RM100 assistance for all primary and secondary school students. The performance of the sector will also be supported by ongoing efforts to modernise the retail segment under the ETP. In 2012, 500 retail shops and 50 workshops are targeted to be modernised under the Retail Shop Transformation (TUKAR) and Automotive Workshop Modernisation (ATOM) programmes, respectively. As at end of July 2012, 95 workshops have been modernised, surpassing the yearly target, while 393 retail shops have been modernised.

Growth of the sector is anticipated to remain encouraging with ongoing efforts by the Government to increase its contribution to the economy. Major initiatives include increasing the number of large format stores such as hypermarkets, superstores and departmental stores are carried out to boost the economy.

Over 60% of Gross Domestic Product (GDP) is contributed by domestic consumption, therefore the wholesale and retail sector plays a crucial role in driving Malaysia's growth over the next decade despite the ongoing global economic slowdown. By 2020, Malaysia's wholesale and retail sector is expected to boost the country's total Gross National Income (GNI) by RM156 billion, creating 454,190 new jobs.

OVERALL INDUSTRY OUTLOOK : Average Growth

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 2002, the Subject is a Private Limited company, focusing on distribution of foodstuff. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. However, 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 financial accounts are available for analysis. As such, we are not able to comment on the Subject's current financial standing.

The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. However, we are of the opinion that there are a large number of other companies in the same industry. In another word, we believe that the Subject faces stiff competitions from other local players.

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

KHAI YO TRADING (M) SDN. BHD.

 

Financial Year End

2008-04-30

2007-04-30

2006-04-30

2005-04-30

2004-04-30

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

SUMMARY

SUMMARY

SUMMARY

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

103,234,164

161,965,096

130,122,018

111,833,566

51,938,464

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

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

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

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

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

Total Turnover

103,234,164

161,965,096

130,122,018

111,833,566

51,938,464

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,398,851

1,489,114

813,062

557,830

349,342

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,398,851

1,489,114

813,062

557,830

349,342

Taxation

(363,173)

(247,896)

(309,041)

(163,576)

(82,149)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,035,678

1,241,218

504,021

394,254

267,193

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

1,035,678

1,241,218

504,021

394,254

267,193

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

1,035,678

1,241,218

504,021

394,254

267,193

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

2,406,686

1,165,468

661,447

267,193

-

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

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

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

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

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

As restated

2,406,686

1,165,468

661,447

267,193

-

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,442,364

2,406,686

1,165,468

661,447

267,193

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,442,364

2,406,686

1,165,468

661,447

267,193

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

KHAI YO TRADING (M) SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

3,736,871

126,927

378,845

498,437

414,820

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

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

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

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

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

TOTAL LONG TERM ASSETS

3,736,871

126,927

378,845

498,437

414,820

TOTAL CURRENT ASSETS

27,595,900

25,898,919

12,043,844

17,418,000

9,897,060

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

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

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

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

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

TOTAL ASSET

31,332,771

26,025,846

12,422,689

17,916,437

10,311,880

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

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

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

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

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

TOTAL CURRENT LIABILITIES

26,378,095

23,083,421

10,554,372

16,489,149

9,275,716

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,217,805

2,815,498

1,489,472

928,851

621,344

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

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

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

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

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

TOTAL NET ASSETS

4,954,676

2,942,425

1,868,317

1,427,288

1,036,164

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

500,000

500,000

500,000

500,000

500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

500,000

500,000

500,000

500,000

500,000

Retained profit/(loss) carried forward

3,442,364

2,406,686

1,165,468

661,447

267,193

Others

-

30,327

-

-

-

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

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

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

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

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

TOTAL RESERVES

3,442,364

2,437,013

1,165,468

661,447

267,193

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

3,942,364

2,937,013

1,665,468

1,161,447

767,193

TOTAL LONG TERM LIABILITIES

1,012,312

5,412

202,849

265,841

268,971

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

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

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

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

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

4,954,676

2,942,425

1,868,317

1,427,288

1,036,164

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

KHAI YO TRADING (M) SDN. BHD.

 

TYPES OF FUNDS

Net Liquid Assets

1,217,805

2,815,498

1,489,472

928,851

621,344

Net Current Assets/(Liabilities)

1,217,805

2,815,498

1,489,472

928,851

621,344

Net Tangible Assets

4,954,676

2,942,425

1,868,317

1,427,288

1,036,164

Net Monetary Assets

205,493

2,810,086

1,286,623

663,010

352,373

BALANCE SHEET ITEMS

Total Liabilities

27,390,407

23,088,833

10,757,221

16,754,990

9,544,687

Total Assets

31,332,771

26,025,846

12,422,689

17,916,437

10,311,880

Net Assets

4,954,676

2,942,425

1,868,317

1,427,288

1,036,164

Net Assets Backing

3,942,364

2,937,013

1,665,468

1,161,447

767,193

Shareholders' Funds

3,942,364

2,937,013

1,665,468

1,161,447

767,193

Total Share Capital

500,000

500,000

500,000

500,000

500,000

Total Reserves

3,442,364

2,437,013

1,165,468

661,447

267,193

LIQUIDITY (Times)

Current Ratio

1.05

1.12

1.14

1.06

1.07

SOLVENCY RATIOS (Times)

Liabilities Ratio

6.95

7.86

6.46

14.43

12.44

Assets Backing Ratio

9.91

5.88

3.74

2.85

2.07

PERFORMANCE RATIO (%)

Operating Profit Margin

1.36

0.92

0.62

0.50

0.67

Net Profit Margin

1.00

0.77

0.39

0.35

0.51

Return On Net Assets

28.23

50.61

43.52

39.08

33.71

Return On Capital Employed

28.23

50.61

43.52

39.08

33.71

Return On Shareholders' Funds/Equity

26.27

42.26

30.26

33.95

34.83

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.48

UK Pound

1

Rs.98.67

Euro

1

Rs.79.80

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.