MIRA INFORM REPORT

 

 

Report Date :

03.11.2014

 

IDENTIFICATION DETAILS

 

Name :

SOP EDIBLE OILS SDN. BHD.

 

 

Registered Office :

124-126, Jalan Bendahara, P.O. Box 547, 98007 Miri, Sarawak,

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.02.2001

 

 

Com. Reg. No.:

538248-X

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is principally engaged in the refining of palm oil.

 

 

No. of Employees :

Not Available

 

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 :

Slow but correct

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

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 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

 


Company name and address

 

 

REGISTRATION NO.

:

538248-X

COMPANY NAME

:

SOP EDIBLE OILS SDN. BHD.

FORMER NAME

:

SHIN YANG EDIBLE OIL SDN. BHD. (30/12/2009)

INCORPORATION DATE

:

05/02/2001

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

124-126, JALAN BENDAHARA, P.O. BOX 547, 98007 MIRI, SARAWAK, MALAYSIA.

BUSINESS ADDRESS

:

124-126, JALAN BENDAHARA, 98000 MIRI, SARAWAK, MALAYSIA.

TEL.NO.

:

085-428669

FAX.NO.

:

085-439699

CONTACT PERSON

:

HASBI BIN SUHAILI ( DIRECTOR )

INDUSTRY CODE

:

10402

PRINCIPAL ACTIVITY

:

REFINING OF PALM OIL

AUTHORISED CAPITAL

:

MYR 50,000,000.00 DIVIDED INTO
ORDINARY SHARE 50,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 40,000,000.00 DIVIDED INTO
ORDINARY SHARES 40,000,000 CASH OF MYR 1.00 EACH.

SALES

:

MYR 1,692,363,313 [2013]

NET WORTH

:

MYR 35,431,808 [2013]

STAFF STRENGTH

:

N/A

BANKER (S)

:

OCBC BANK (MALAYSIA) BHD
HSBC BANK MALAYSIA BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

SLOW BUT CORRECT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

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) refining of palm oil.

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

 

The immediate holding company of the Subject is SOP INDUSTRIES SDN. BHD., a company incorporated in MALAYSIA.

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

15/02/2013

MYR 50,000,000.00

MYR 40,000,000.00

30/12/2010

MYR 5,000,000.00

MYR 1,000,000.00

05/02/2001

MYR 100,000.00

MYR 2.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

SOP INDUSTRIES SDN. BHD.

124-126, JALAN BENDAHARA, 98007 MIRI, SARAWAK, MALAYSIA.

758562D

40,000,000.00

100.00

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

------

40,000,000.00

100.00

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

=====



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. HASBI BIN SUHAILI

Address

:

12, TAMAN WON, JALAN MATANG, 93050 KUCHING, SARAWAK, MALAYSIA.

IC / PP No

:

K0008849

New IC No

:

630716-13-5071

Date of Birth

:

16/07/1963

Nationality

:

MALAYSIAN

Date of Appointment

:

15/10/2009

 

DIRECTOR 2

 

Name Of Subject

:

MR. WONG HEE KWONG

Address

:

LOT 354, JALAN CORDIA, BAKAM ROAD, 98000 MIRI, SARAWAK, MALAYSIA.

IC / PP No

:

K789261

New IC No

:

620514-13-5541

Date of Birth

:

14/05/1962

Nationality

:

MALAYSIAN

Date of Appointment

:

15/10/2009

 

DIRECTOR 3

 

Name Of Subject

:

MR. LING CHIONG SING

Address

:

LOT 598, JALAN KAMPUNG LUAK, LUAK BAY, 98000 MIRI, SARAWAK, MALAYSIA.

IC / PP No

:

K561872

New IC No

:

560714-13-5499

Date of Birth

:

14/07/1956

Nationality

:

MALAYSIAN

Date of Appointment

:

05/02/2001

 

DIRECTOR 4

 

Name Of Subject

:

TAN SRI DATUK LING CHIONG HO

Address

:

LOT 409, LUAK BAY, JALAN PANTAI, 98000 MIRI, SARAWAK, MALAYSIA.

IC / PP No

:

K317629

New IC No

:

520422-13-5415

Date of Birth

:

22/04/1952

Nationality

:

MALAYSIAN

Date of Appointment

:

15/10/2009





 

MANAGEMENT

 

 

1)

Name of Subject

:

HASBI BIN SUHAILI

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG

Auditor' Address

:

UNIT 4.1, LOT 698, WISMA YONG LUNG, PELITA COMMERCIAL CENTRE, 4TH FLOOR, 98000 MIRI, SARAWAK, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. ERIC KIU KWONG SENG

IC / PP No

:

K0279636

New IC No

:

711030-13-5215

Address

:

419, LUAK BAY, JALAN PANTAI, 98000 MIRI, SARAWAK, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

OCBC BANK (MALAYSIA) BHD

 

2)

Name

:

HSBC BANK MALAYSIA BHD

 

 


 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

30/05/2012

GENERAL AGREEMENT

HSBC BANK MALAYSIA BHD

-

Unsatisfied

2

17/10/2012

DEBENTURE

OCBC BANK (MALAYSIA) BHD

-

Unsatisfied

 

 

LITIGATION 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.

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

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES


The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

PALM OIL

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) refining of palm oil.

The Subject is engaged in the palm oil refinery business.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

085-428669

Current Telephone Number

:

085-428669

Match

:

YES

Address Provided by Client

:

NO 124-126, JALAN BENDAHARA 9800 MIRI SARAAK

Current Address

:

124-126, JALAN BENDAHARA, 98000 MIRI, SARAWAK, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

YES

 

Other Investigations


we contacted one of the staff from the Subject and she provided some information.

The Subject refused to disclose its number of employees.

The post code provided is incorrect.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

137.49%

]

Profit/(Loss) Before Tax

:

Decreased

[

(180.68%)

]

Return on Shareholder Funds

:

Acceptable

[

25.37%

]

Return on Net Assets

:

Acceptable

[

18.87%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

30 Days

]

Debtor Ratio

:

Favourable

[

17 Days

]

Creditors Ratio

:

Favourable

[

10 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.48 Times

]

Current Ratio

:

Unfavourable

[

0.88 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Unfavourable

[

2.53 Times

]

Gearing Ratio

:

Unfavourable

[

6.95 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : LIMITED

 

 

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

28,876

Individual Bankruptcy ( No.)

16,228

18,119

19,167

19,575

21,984

Individual Bankruptcy ( % )

16.7

11.7

5.8

2.1

12.3



INDUSTRIES ( % of Growth ):

2009

2010

2011

2012

2013

Agriculture

0.1

2.4

5.8

1.3

2.1

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

(6.5)

(0.3)

(5.4)

1.0

0.7

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 #

(9.0)

11.9

4.7

4.8

3.5

Exported-oriented Industries

(19.0)

12.1

2.8

4.1

-

Electrical & Electronics

(30.3)

28.4

(4.0)

12.7

18.6

Rubber Products

(10.1)

25.3

20.7

3.0

8.2

Wood Products

(24.1)

20.1

(5.1)

8.7

(3.1)

Textiles & Apparel

(19.5)

(0.4)

13.2

(7.1)

(2.6)

Domestic-oriented Industries

(9.8)

16.3

6.5

8.6

-

Food, Beverages & Tobacco

0.2

3.0

4.8

2.7

3.6

Chemical & Chemical Products

(7.7)

16.2

10.0

10.8

(0.7)

Plastic Products

(9.1)

2.4

3.8

-

-

Iron & Steel

(32.7)

29.3

2.2

(6.6)

3.4

Fabricated Metal Products

(2.5)

14.9

21.8

13.8

12.2

Non-metallic Mineral

(15.5)

20.2

12.1

2.9

(0.4)

Transport Equipment

(13.5)

36.5

12.0

3.4

13.8

Paper & Paper Products

(5.0)

18.7

9.5

3.1

2.3

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

6.2

11.4

4.7

18.6

10.9

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

2.9

7.4

7.1

6.4

5.9

Electric, Gas & Water

1.4

7.8

3.5

4.4

4.2

Transport, Storage & Communication

1.6

7.7

6.5

7.1

7.3

Wholesale, Retail, Hotel & Restaurant

2.8

4.7

5.2

4.7

5.9

Finance, Insurance & Real Estate

3.8

6.1

6.9

9.7

3.7

Government Services

3.4

5.9

12.4

9.4

8.3

Other Services

3.8

4.4

5.1

3.9

5.1

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



INDUSTRY ANALYSIS

 

MSIC CODE

10402 : Manufacture of refined palm oil

INDUSTRY :

PALM OIL

Oil palm is one of the main drivers of Malaysia's agriculture sector where it has accounting for 71% of its agricultural land bank. Malaysia is the one of the biggest producers and exporters of palm oil prodcuts in the growing global need for oils and fats. The palm oil industry is expected to grow about 7.1% over the next 10 years where it is driven by new plantation expansion, venture of large plantation companies into high potential downstream activities such as processed food, biodiesel, second generation biofuel and oleochemicals. Malaysia currently accounts for 39 % of world palm oil production and 44% of world exports. Taken into account of other oils & fats produced in the country, Malaysia accounts for 12% and 27% of the world's total production and exports of oils and fats. Being one of the biggest producers and exporters of palm oil and palm oil products, Malaysia has an important role to play in fulfilling the growing global need for oils and fats sustainably.

In year 2013, the production of crude palm oil is envisaged to rebound 2.5% to 18.9 million tonnes on account of expanded matured areas to 4.44 million hectares. However Malaysian palm oil’s supply and demand for February 2013 with palm oil stocks continued to be lower for the consecutive two months at 2.444 million tonnes, a decrease of 5.23% from January 2013 and was slightly above the average estimation at 2.42 million tonnes. The exports in February 2013 fell 13.98% to 1.398 million tonnes while the palm oil production reduced 19.15% to 1.296 million tonnes. The palm oil production would be expected to be in dismal as the oil palm had entered a low yield cycle currently.

According to the 2013 Budget, the palm oil sector contracted 8.6% during the first half of the year 2012 due to the less favourable weather conditions and natural production down cycle that constrained the output of fresh fruit bunches. However, the yield is expected to improve in the later part of the year, with the subsector registering a smaller contraction of 2.8% in 2012. Total planted areas of oil palm increased substantially by 77,106 hectares to five million hectares as at end-June 2012. Of the total planted areas, 28.4% or 1.5 million hectares are located in Sabah. With the acceleration of planting activity, total planted areas are expected to increase to 5.1 million hectares in 2012.

According to the Performance Management and Delivery Unit (Pemandu), the Palm Oil National Key Economic Area (NKEA), Malaysia's most important commodity is expected to contribute from RM125 billion to RM178 billion to the Gross National Income (GNI) and create about 41,600 jobs by 2020, with the government's focus on eight Entry Point Projects (EPPs). As part of the government's efforts to accelerate the country's replanting and new planting programme and manage stock levels, the government has allocated an additional RM432 million as funds for independent smallholders' replanting and new planting initiatives in 2013. According to Pemandu, the government will also accelerate the replanting of oil palm by plantations and smallholders as well as new planting by independent smallholders to 130,000 ha. and raise the area complying with best practices by an additional 200,000 ha. in 2013.

However, the future performance of the industry is unpredictable as with many factors that can give impact to the industry is still unknown. Nationally, the sentiments seem positive, internation­ally there are mixed signals but with the current growth rate, an expected increase in demand, a recovering glo­bal economy, analysts and industry sources are reckoning that the bull may be able to hold the bear back.

Under the palm oil National Key Economic Areas (NKEAs) in 2011, the launches of the Oil Palm Replanting and New Planting Smallholders Schemes ware improved the smallholders agricultural practices in 2012.The oil extraction rate is set to improve to 21.05% in three-year from 2012 to low of 19.70% as 1.35 more.

In driving speedier harvesting of oil palm fruits, the government has introduced the RM1,000 discount scheme to encourage the use of motorised sickle called Cantas and diamond blade sharpeners to enhance the palm oil industry. MPOB appointed 100 enforcement officers to visit mills to ensure the only good quality crops are processed. Since 2007, the palm oil industry has grown at an average of 14.5 per cent annualy until 2012. If the momentum is maitained for next 5 to 8 years, malaysia will achive its target of two million of hecters palm oil.

OVERALL INDUSTRY OUTLOOK : Mature



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2001 as a Private Limited company, the Subject is principally engaged in the refining of palm oil. Having been in the industry for more than 10 years, the Subject should have received strong support from its regular customers. The Subject issued and paid up capital is MYR 40,000,000 and strong backing from its holding company.

Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at MYR 35,431,808, the Subject should be able to maintain its business in the near terms.

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.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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

In view of the above, we recommend credit be granted to the Subject with close monitoring.

 



PROFIT AND LOSS ACCOUNT

 

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

SOP EDIBLE OILS SDN. BHD.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

MYR

MYR

TURNOVER

1,692,363,313

712,596,530

Other Income

34,894

2,104,970

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

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

Total Turnover

1,692,398,207

714,701,500

Costs of Goods Sold

(1,643,786,682)

(719,586,984)

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

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

Gross Profit

48,611,525

(4,885,484)

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

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

PROFIT/(LOSS) FROM OPERATIONS

13,207,741

(16,371,099)

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

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

PROFIT/(LOSS) BEFORE TAXATION

13,207,741

(16,371,099)

Taxation

(4,219,797)

3,715,061

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

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

PROFIT/(LOSS) AFTER TAXATION

8,987,944

(12,656,038)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(13,556,136)

(900,098)

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

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

As restated

(13,556,136)

(900,098)

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(4,568,192)

(13,556,136)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(4,568,192)

(13,556,136)

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

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

INTEREST EXPENSE (as per notes to P&L)

Bankers' acceptance

4,672,086

1,719,819

Lease interest

13,767

-

Loan from holding company

1,848,561

2,176,620

Term loan / Borrowing

4,206,601

3,022,652

Others

(2,086,973)

(3,480,581)

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

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

8,654,042

3,438,510

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

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

 

BALANCE SHEET

 

SOP EDIBLE OILS SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

156,506,436

149,771,033

Deferred assets

-

3,715,061

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

3,715,061

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

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

TOTAL LONG TERM ASSETS

156,506,436

153,486,094

Stocks

136,990,699

124,836,735

Trade debtors

77,934,943

25,608,195

Other debtors, deposits & prepayments

2,314,145

1,055,139

Short term deposits

-

87,478,100

Amount due from related companies

91,865

87,733

Cash & bank balances

80,596,313

13,181,938

Others

665,972

672,608

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

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

TOTAL CURRENT ASSETS

298,593,937

252,920,448

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

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

TOTAL ASSET

455,100,373

406,406,542

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

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

CURRENT LIABILITIES

Trade creditors

44,656,922

22,757,985

Other creditors & accruals

17,396,613

31,926,043

Hire purchase & lease creditors

172,505

-

Short term borrowings/Term loans

15,800,000

8,400,000

Bill & acceptances payable

150,390,000

150,054,000

Amounts owing to holding company

109,199,658

83,688,432

Amounts owing to related companies

50

50

Amounts owing to director

168

168

Other liabilities

1,636,060

-

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

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

TOTAL CURRENT LIABILITIES

339,251,976

296,826,678

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

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

NET CURRENT ASSETS/(LIABILITIES)

(40,658,039)

(43,906,230)

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

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

TOTAL NET ASSETS

115,848,397

109,579,864

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

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

SHARE CAPITAL

Ordinary share capital

40,000,000

40,000,000

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

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

TOTAL SHARE CAPITAL

40,000,000

40,000,000

Retained profit/(loss) carried forward

(4,568,192)

(13,556,136)

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

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

TOTAL RESERVES

(4,568,192)

(13,556,136)

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

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

SHAREHOLDERS' FUNDS/EQUITY

35,431,808

26,443,864

Long term loans

79,640,000

83,136,000

Lease obligations

271,853

-

Deferred taxation

504,736

-

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

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

TOTAL LONG TERM LIABILITIES

80,416,589

83,136,000

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

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

115,848,397

109,579,864

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

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

 

FINANCIAL RATIO

 

SOP EDIBLE OILS SDN. BHD.

 

TYPES OF FUNDS

Cash

80,596,313

100,660,038

Net Liquid Funds

(69,793,687)

(49,393,962)

Net Liquid Assets

(177,648,738)

(168,742,965)

Net Current Assets/(Liabilities)

(40,658,039)

(43,906,230)

Net Tangible Assets

115,848,397

109,579,864

Net Monetary Assets

(258,065,327)

(251,878,965)

BALANCE SHEET ITEMS

Total Borrowings

246,274,358

241,590,000

Total Liabilities

419,668,565

379,962,678

Total Assets

455,100,373

406,406,542

Net Assets

115,848,397

109,579,864

Net Assets Backing

35,431,808

26,443,864

Shareholders' Funds

35,431,808

26,443,864

Total Share Capital

40,000,000

40,000,000

Total Reserves

(4,568,192)

(13,556,136)

LIQUIDITY (Times)

Cash Ratio

0.24

0.34

Liquid Ratio

0.48

0.43

Current Ratio

0.88

0.85

WORKING CAPITAL CONTROL (Days)

Stock Ratio

30

64

Debtors Ratio

17

13

Creditors Ratio

10

12

SOLVENCY RATIOS (Times)

Gearing Ratio

6.95

9.14

Liabilities Ratio

11.84

14.37

Times Interest Earned Ratio

2.53

(3.76)

Assets Backing Ratio

2.90

2.74

PERFORMANCE RATIO (%)

Operating Profit Margin

0.78

(2.30)

Net Profit Margin

0.53

(1.78)

Return On Net Assets

18.87

(11.80)

Return On Capital Employed

18.84

(11.80)

Return On Shareholders' Funds/Equity

25.37

(47.86)

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.41

UK Pound

1

Rs.98.06

Euro

1

Rs.77.19

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

NIS

 

               

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.