MIRA INFORM REPORT

 

 

Report No. :

317297

Report Date :

18.04.2015

 

IDENTIFICATION DETAILS

 

Name :

DEMCO INDUSTRIES SDN. BHD.

 

 

Registered Office :

9-2b, Jalan Pju 1/3 D, Sunwaymas Commercial Centre, 47301 Petaling Jaya, Selangor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

11.12.1981

 

 

Com. Reg. No.:

78989-T

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is principally engaged in the manufacturing and marketing of firefighting equipment and fire detectors.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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. Falling global oil prices in the second half of 2014 have shrunk Malaysia’s current account surplus and put downward pressure on the ringgit. 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. Malaysia is a member of the 12-nation Trans-Pacific Partnership free trade agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

Source : CIA

 

 

 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

78989-T

COMPANY NAME

:

DEMCO INDUSTRIES SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

11/12/1981

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

9-2B, JALAN PJU 1/3 D, SUNWAYMAS COMMERCIAL CENTRE, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

BUSINESS ADDRESS

:

LOT 3928, JALAN KERETAPI LAMA, OFF JALAN KAPAR 5 ½ MILES, 42100 KLANG, SELANGOR, MALAYSIA.

TEL.NO.

:

03-32903333

FAX.NO.

:

03-32902288

EMAIL

:

SALES@DEMCOALARM.COM

WEB SITE

:

WWW.DEMCOALARM.COM

CONTACT PERSON

:

CHAN ENG GUAN ( CEO )

INDUSTRY CODE

:

26600

PRINCIPAL ACTIVITY

:

MANUFACTURING AND MARKETING OF FIRE FIGHTING EQUIPMENT AND FIRE DETECTORS

AUTHORISED CAPITAL

:

MYR 200,000.00 DIVIDED INTO 
ORDINARY SHARE 200,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 175,004.00 DIVIDED INTO 
ORDINARY SHARES 175,004 CASH OF MYR 1.00 EACH.

SALES

:

MYR 6,723,605 [2013]

NET WORTH

:

MYR 4,863,702 [2013]

STAFF STRENGTH

:

N/A

BANKER (S)

:

RHB BANK BHD
MALAYAN BANKING BHD
AFFIN BANK BERHAD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

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) manufacturing and marketing of fire fighting equipment and fire detectors.

 

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

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

30/06/2014

MYR 200,000.00

MYR 175,004.00

14/05/1982

MYR 48,000.00

MYR 0.00

12/05/1982

MYR 27,000.00

MYR 0.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. CHAN ENG GUAN +

27, JALAN KAMPAR, OFF JALAN LANDASAN, 41300 KLANG, SELANGOR, MALAYSIA.

660506-10-6835 A0402392

116,670.00

66.67

MR. CHAN WEI MENG +

27, JALAN KAMPAR, OFF JALAN LANDASAN, 41300 KLANG, SELANGOR, MALAYSIA.

340723-05-5269 4074046

58,334.00

33.33

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

------

175,004.00

100.00

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

=====

 

+ Also Director

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. CHAN WEI MENG

Address

:

27, JALAN KAMPAR, OFF JALAN LANDASAN, 41300 KLANG, SELANGOR, MALAYSIA.

IC / PP No

:

4074046

New IC No

:

340723-05-5269

Date of Birth

:

23/07/1934

Nationality

:

MALAYSIAN

Date of Appointment

:

10/09/2007

 

DIRECTOR 2

 

Name Of Subject

:

MR. CHAN ENG GUAN

Address

:

27, JALAN KAMPAR, OFF JALAN LANDASAN, 41300 KLANG, SELANGOR, MALAYSIA.

IC / PP No

:

A0402392

New IC No

:

660506-10-6835

Date of Birth

:

06/05/1966

Nationality

:

MALAYSIAN

Date of Appointment

:

12/09/2007



MANAGEMENT

 

 

1)

Name of Subject

:

CHAN ENG GUAN

Position

:

CEO

 

2)

Name of Subject

:

VIVIAN

Position

:

ACCOUNTANT

 

AUDITOR

 

Auditor

:

SANG & CO.

Auditor' Address

:

46A, LORONG ANGSA, TAMAN BERKELEY, 41150 KLANG, SELANGOR, MALAYSIA.

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. LAU CHIN LEE

IC / PP No

:

A2805776

New IC No

:

740501-11-5214

Address

:

72, JALAN CENGAL PASIR, SIERRAMAS, 47000 PETALING JAYA, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. NG PHOOI YUEN

IC / PP No

:

A0828529

New IC No

:

671205-10-5082

Address

:

18, JALAN SS 3/74, 47300 PETALING JAYA, SELANGOR, MALAYSIA.

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

RHB BANK BHD

 

2)

Name

:

MALAYAN BANKING BHD

 

3)

Name

:

AFFIN BANK BERHAD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

12/06/1990

CHARGE

MALAYAN BANKING BERHAD

MYR 140,000.00

Satisfied

2

22/06/2005

N/A

AFFIN BANK BERHAD

-

Satisfied

3

12/12/2006

MEMORANDUM OF DEPOSIT

MALAYAN BANKING BHD

MYR 20,000.00

Satisfied

4

01/12/2008

THIRD PARTY FIRST LEGAL CHARGE

RHB BANK BHD

-

Unsatisfied

5

29/05/2009

LEGAL CHARGE

CIMB BANK BERHAD

MYR 350,000.00

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

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers. 

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

:

N/A

Overseas

:

N/A


The Subject refuse to disclose its clientele. 

 

OPERATIONS

 

Products manufactured

:

EMERGENCY KEY BOX, HEAT DETECTOR, MAGNETIC DOOR HOLDER, ALARM BELL

Product Brand Name

:

DEMCO

Competitor(s)

:

B. BRAUN MEDICAL INDUSTRIES SDN BHD
MEDICAL-LATEX (DUA) SDN BHD

Member(s) / Affiliate(s)

:

THE ELECTRICAL AND ELECTRONICS ASSOCIATION OF MALAYSIA (TEEAM)

MALAYSIA EXTERNAL TRADE DEVELOPMENT CORPORATION (MATRADE)

 

Total Number of Employees:

 

YEAR

2014

2012

2011

2010

GROUP

52

52

52

52

COMPANY

N/A

0

0

0

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing and marketing of fire fighting equipment and fire detectors. 

The Subject's manufacturing company specializing in designing, developing distribution and exporting of fire detection, fire alarm and fire fighting products and accessories for use in commercial, industrial, institutional as well as residential buildings. 

The Subject Demco alarm bells are professionally designed to meet the needs of fire fighting and detection system with central control equipment. 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-32903333

Match

:

N/A

Address Provided by Client

:

LOT 3928, JALAN KERETAPI LAMA, OFF JALAN KAPAR 5 1/2 MILES,42100,KLANG,SELANGOR.

Current Address

:

LOT 3928, JALAN KERETAPI LAMA, OFF JALAN KAPAR 5 ½ MILES, 42100 KLANG, SELANGOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and he provided some information.


He refused to disclose the number of employees.

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

6.67%

]

Return on Net Assets

:

Unfavourable

[

8.08%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.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 unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

45 Days

]

Debtor Ratio

:

Unfavourable

[

159 Days

]

Creditors Ratio

:

Favourable

[

34 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

:

Favourable

[

2.06 Times

]

Current Ratio

:

Favourable

[

2.51 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Acceptable

[

3.58 Times

]

Gearing Ratio

:

Favourable

[

0.71 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : STABLE

 

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2011

2012

2013

2014*

2015**

Population ( Million)

28.7

29.3

29.8

30.3

30.5

Gross Domestic Products ( % )

5.1

5.6

5.3

6.0

6.0

Domestic Demand ( % )

8.2

9.4

5.6

6.4

6.2

Private Expenditure ( % )

8.2

8.0

8.6

7.9

6.9

Consumption ( % )

7.1

1.0

5.7

6.5

5.6

Investment ( % )

12.2

11.7

13.3

12.0

10.7

Public Expenditure ( % )

8.4

13.3

4.4

2.3

4.2

Consumption ( % )

16.1

11.3

(1.2)

2.1

3.8

Investment ( % )

(0.3)

15.9

4.2

2.6

4.7

Balance of Trade ( MYR Million )

116,058

106,300

71,298

52,314

-

Government Finance ( MYR Million )

(45,511)

(42,297)

(39,993)

(37,291)

-

Government Finance to GDP / Fiscal Deficit ( % )

(5.4)

(4.5)

(4.0)

(3.5)

(3.0)

Inflation ( % Change in Composite CPI)

3.1

1.6

2.5

3.3

4.0

Unemployment Rate

3.3

3.2

3.0

3.0

3.0

Net International Reserves ( MYR Billion )

415

427

-

417

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

3.50

2.20

-

-

-

Average 3 Months of Non-performing Loans ( % )

14.80

14.70

-

-

-

Average Base Lending Rate ( % )

6.60

6.53

6.53

-

-

Business Loans Disbursed( % )

15.3

32.2

-

-

-

Foreign Investment ( MYR Million )

23,546.1

26,230.4

38,238.0

-

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

45,455

45,441

46,321

-

-

Registration of New Companies ( % )

3.0

(0.0)

1.9

-

-

Liquidation of Companies ( No. )

132,485

17,092

26,430

-

-

Liquidation of Companies ( % )

417.8

(87.1)

54.6

-

-

Registration of New Business ( No. )

284,598

324,761

329,895

-

-

Registration of New Business ( % )

5.0

14.0

2.0

-

-

Business Dissolved ( No. )

20,121

20,380

18,161

-

-

Business Dissolved ( % )

1.9

1.3

(10.9)

-

-

Sales of New Passenger Cars (' 000 Unit )

535.1

552.2

576.7

598.4

610.3

Cellular Phone Subscribers ( Million )

35.3

38.5

43.0

43.8

-

Tourist Arrival ( Million Persons )

24.7

25.0

25.7

28.0

-

Hotel Occupancy Rate ( % )

60.6

62.4

62.6

-

-

Credit Cards Spending ( % )

15.6

12.6

-

-

-

Bad Cheque Offenders (No.)

32,627

26,982

28,876

-

-

Individual Bankruptcy ( No.)

19,167

19,575

21,984

-

-

Individual Bankruptcy ( % )

5.8

2.1

12.3

-

-

 

INDUSTRIES ( % of Growth ):

2011

2012

2013

2014*

2015**

Agriculture

5.8

1.0

2.1

3.8

3.1

Palm Oil

10.8

(0.3)

2.6

6.7

-

Rubber

6.1

(7.9)

(10.1)

(10.4)

-

Forestry & Logging

(7.6)

(4.5)

(7.8)

(4.2)

-

Fishing

2.1

4.3

1.6

2.7

-

Other Agriculture

7.1

6.4

8.2

6.2

-

Industry Non-Performing Loans ( MYR Million )

634.1

-

-

-

-

% of Industry Non-Performing Loans

3.2

-

-

-

-

Mining

(5.4)

1.4

0.9

(0.8)

2.8

Oil & Gas

(1.7)

-

-

-

-

Other Mining

-

-

-

-

-

Industry Non-performing Loans ( MYR Million )

46.5

-

-

-

-

% of Industry Non-performing Loans

0.1

-

-

-

-

Manufacturing #

4.7

4.8

3.4

6.6

5.5

Exported-oriented Industries

4.1

6.5

3.3

5.6

-

Electrical & Electronics

(4.0)

12.7

6.9

13.3

-

Rubber Products

20.7

3.0

11.7

(0.3)

-

Wood Products

(5.1)

8.7

(2.7)

5.1

-

Textiles & Apparel

13.2

(7.1)

(2.6)

11.5

-

Domestic-oriented Industries

10.7

1.7

6.8

9.4

-

Food, Beverages & Tobacco

4.80

2.70

3.60

6.13

6.13

Chemical & Chemical Products

10.0

10.8

5.6

-

-

Plastic Products

3.8

-

-

-

-

Iron & Steel

2.2

(6.6)

5.0

0.1

-

Fabricated Metal Products

21.8

13.8

9.9

2.9

-

Non-metallic Mineral

12.1

2.9

(2.0)

5.4

-

Transport Equipment

12.0

3.4

13.8

22.9

-

Paper & Paper Products

9.5

3.1

1.8

4.7

-

Crude Oil Refineries

9.3

-

-

-

-

Industry Non-Performing Loans ( MYR Million )

6,537.2

-

-

-

-

% of Industry Non-Performing Loans

25.7

-

-

-

-

Construction

4.7

18.6

10.9

12.7

10.7

Industry Non-Performing Loans ( MYR Million )

3,856.9

-

-

-

-

% of Industry Non-Performing Loans

10.2

-

-

-

-

Services

7.1

6.4

5.9

5.9

5.6

Electric, Gas & Water

3.5

4.4

4.2

3.6

3.9

Transport, Storage & Communication

6.50

7.10

7.30

7.50

7.15

Wholesale, Retail, Hotel & Restaurant

5.2

4.7

5.9

6.9

6.5

Finance, Insurance & Real Estate

6.90

9.70

3.70

4.65

4.25

Government Services

12.4

9.4

8.3

6.1

5.6

Other Services

5.1

3.9

5.1

4.8

4.5

Industry Non-Performing Loans ( MYR Million )

6,825.2

-

-

-

-

% of Industry Non-Performing Loans

23.4

-

-

-

-

* Estimate / Preliminary

** Forecast

# Based On Manufacturing Production Index



INDUSTRY ANALYSIS

 

MSIC CODE

26600 : Manufacture of irradiation, electro medical and electrotherapeutic equipment

INDUSTRY :

MACHINERY

Malaysia is presently the leading manufacturer of automation machinery and equipment (M&E) in the ASEAN region with a total of 22 companies in production. The machinery and equipment industry has expanded and produce a diverse range of machinery which give importance to the overall industrial development of the country, due to its cross cutting linkages with all industrial sectors.

Growth of the domestic-oriented industries such as machinery and transportation equipment is expected to remain favourable in 2014, in line with resilient domestic consumption and robust private investment. However, the output of general-purpose machinery decreased 8.8% in the first seven moths of 2014 (January - July 2013: -1.8%) due to the decline in manufacture of air-conditioning machine (-17.9%) as well as lifting and handling equipment (-8.2%).

Besides, shipments of machinery, appliances and parts continued to expand rapidly by 12.5% in the first seven months of 2014 (January - July 2013: 1.4%) with stronger demand from Singapore, the US, China and Australia. Growth was mainly contributed by specialized machinery for specific industries (16.3%), particularly for civil engineering and manufacture of semiconductors as well as general industrial machinery and equipment (9.2%) such as heating and cooling equipment and parts as well as mechanical handling equipment and parts.

According to the World Bank's Doing Business 2014 Report, Malaysia improved to 15th from 25th position in the 2014 Foreign Direct Investment Confidence Index, with highlighted Malaysia's efforts in building its competitive position in electronics, automotive, and machinery manufacturing to move up the value chain into high technology and skill-intensive segments.

The Government has identified the M&E industry to be one of the key areas for growth and development. The growth will focus on the manufacture of high value-added and high technology M&E. For the further development of the M&E industry, six strategic thrusts have been set during the Third Industrial Master Plan (IMP3), 2006 - 2020 period:-

- Promoting Malaysia as a regional production, trading and distribution centre for M&E

- Rising the development and promotion of selected specialized and high technology M&E

- Strengthening the engineering support industries and support services

- Developing Malaysian Standards for machinery and equipment

- Developing sufficient highly skilled workforce

- Strengthening the institutional support for the further development of the industry

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1981, the Subject is a Private Limited company, focusing on manufacturing and marketing of fire fighting equipment and fire detectors. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. We noted that the issued and paid up capital of the Subject stands at MYR 175,004. Under the control of its directors, we considered that the Subject's business position in the market is much dependent on their abilities. 

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. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at MYR 4,863,702, the Subject should be able to maintain its business in the near terms. 

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. 

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 shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry. 

Based on the above condition, we recommend credit be granted to the Subject promptly.

 



 

 

PROFIT AND LOSS ACCOUNT

 

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

DEMCO INDUSTRIES SDN. BHD.

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

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

FULL

FULL

FULL

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

6,723,605

5,116,895

4,323,284

3,897,876

3,831,882

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

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

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

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

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

Total Turnover

6,723,605

5,116,895

4,323,284

3,897,876

3,831,882

Costs of Goods Sold

(4,713,319)

(3,788,648)

(3,097,357)

-

-

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

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

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

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

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

Gross Profit

2,010,286

1,328,247

1,225,927

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

474,407

(79,010)

(8,693)

(922,498)

153,372

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

474,407

(79,010)

(8,693)

(922,498)

153,372

Taxation

(150,094)

20,209

(127,503)

92,126

(71,199)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

324,313

(58,801)

(136,196)

(830,372)

82,173

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

4,364,385

4,423,186

4,559,382

5,389,754

5,307,581

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

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

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

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

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

As restated

4,364,385

4,423,186

4,559,382

5,389,754

5,307,581

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

4,688,698

4,364,385

4,423,186

4,559,382

5,389,754

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

4,688,698

4,364,385

4,423,186

4,559,382

5,389,754

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

6,498

8,977

11,835

-

-

Term loan / Borrowing

175,068

185,156

190,630

-

-

Others

2,533

4,070

1,117

-

-

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

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

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

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

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

184,099

198,203

203,582

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

309,510

286,506

295,970

-

-

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

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

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

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

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

309,510

286,506

295,970

-

-

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

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

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

 

 

 

 

 

 

 

BALANCE SHEET

 

DEMCO INDUSTRIES SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

5,364,699

5,396,835

5,496,961

5,237,519

5,425,046

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

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

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

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

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

TOTAL LONG TERM ASSETS

5,364,699

5,396,835

5,496,961

5,237,519

5,425,046

Stocks

834,526

684,958

748,440

-

-

Trade debtors

2,931,771

2,617,919

2,632,112

-

-

Other debtors, deposits & prepayments

161,196

167,440

209,288

-

-

Cash & bank balances

708,537

487,700

490,697

-

-

Others

-

25,305

67,582

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

4,636,030

3,983,322

4,148,119

3,888,794

4,984,661

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

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

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

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

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

TOTAL ASSET

10,000,729

9,380,157

9,645,080

9,126,313

10,409,707

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

434,812

405,169

572,073

-

-

Other creditors & accruals

619,908

367,941

155,210

-

-

Hire purchase & lease creditors

65,675

52,238

66,491

-

-

Short term borrowings/Term loans

204,051

193,555

183,606

-

-

Amounts owing to director

492,908

462,025

414,972

-

-

Provision for taxation

30,747

-

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,848,101

1,480,928

1,392,352

751,074

964,986

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,787,929

2,502,394

2,755,767

3,137,720

4,019,675

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

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

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

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

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

TOTAL NET ASSETS

8,152,628

7,899,229

8,252,728

8,375,239

9,444,721

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

175,004

175,004

175,004

175,004

175,004

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

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

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

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

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

TOTAL SHARE CAPITAL

175,004

175,004

175,004

175,004

175,004

Retained profit/(loss) carried forward

4,688,698

4,364,385

4,423,186

4,559,382

5,389,754

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

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

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

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

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

TOTAL RESERVES

4,688,698

4,364,385

4,423,186

4,559,382

5,389,754

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

4,863,702

4,539,389

4,598,190

4,734,386

5,564,758

Long term loans

3,026,856

3,230,635

3,423,780

-

-

Hire purchase creditors

149,952

89,478

141,716

-

-

Deferred taxation

112,118

39,727

89,042

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

3,288,926

3,359,840

3,654,538

3,640,853

3,879,963

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

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

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

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

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

8,152,628

7,899,229

8,252,728

8,375,239

9,444,721

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

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

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

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

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

 

FINANCIAL RATIO

 

DEMCO INDUSTRIES SDN. BHD.

 

TYPES OF FUNDS

Cash

708,537

487,700

490,697

-

-

Net Liquid Funds

708,537

487,700

490,697

-

-

Net Liquid Assets

1,953,403

1,817,436

2,007,327

3,137,720

4,019,675

Net Current Assets/(Liabilities)

2,787,929

2,502,394

2,755,767

3,137,720

4,019,675

Net Tangible Assets

8,152,628

7,899,229

8,252,728

8,375,239

9,444,721

Net Monetary Assets

(1,335,523)

(1,542,404)

(1,647,211)

(503,133)

139,712

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

658,506

119,193

194,889

-

-

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

968,016

405,699

490,859

-

-

BALANCE SHEET ITEMS

Total Borrowings

3,446,534

3,565,906

3,815,593

-

-

Total Liabilities

5,137,027

4,840,768

5,046,890

4,391,927

4,844,949

Total Assets

10,000,729

9,380,157

9,645,080

9,126,313

10,409,707

Net Assets

8,152,628

7,899,229

8,252,728

8,375,239

9,444,721

Net Assets Backing

4,863,702

4,539,389

4,598,190

4,734,386

5,564,758

Shareholders' Funds

4,863,702

4,539,389

4,598,190

4,734,386

5,564,758

Total Share Capital

175,004

175,004

175,004

175,004

175,004

Total Reserves

4,688,698

4,364,385

4,423,186

4,559,382

5,389,754

LIQUIDITY (Times)

Cash Ratio

0.38

0.33

0.35

-

-

Liquid Ratio

2.06

2.23

2.44

-

-

Current Ratio

2.51

2.69

2.98

5.18

5.17

WORKING CAPITAL CONTROL (Days)

Stock Ratio

45

49

63

-

-

Debtors Ratio

159

187

222

-

-

Creditors Ratio

34

39

67

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.71

0.79

0.83

-

-

Liabilities Ratio

1.06

1.07

1.10

0.93

0.87

Times Interest Earned Ratio

3.58

0.60

0.96

-

-

Assets Backing Ratio

46.59

45.14

47.16

47.86

53.97

PERFORMANCE RATIO (%)

Operating Profit Margin

7.06

(1.54)

(0.20)

(23.67)

4.00

Net Profit Margin

4.82

(1.15)

(3.15)

(21.30)

2.14

Return On Net Assets

8.08

1.51

2.36

(11.01)

1.62

Return On Capital Employed

8.01

1.50

2.34

(11.01)

1.62

Return On Shareholders' Funds/Equity

6.67

(1.30)

(2.96)

(17.54)

1.48

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.62.35

UK Pound

1

Rs.93.10

Euro

1

Rs.67.13

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

TPT

 

               


 

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.