MIRA INFORM REPORT

 

 

Report No. :

317179

Report Date :

21.04.2015

 

IDENTIFICATION DETAILS

 

Name :

EVYAP SABUN MALAYSIA SDN. BHD.

 

 

Registered Office :

The Gardens North Tower, Mid Valley City, Lingkaran Syed Putra, Level 18, 59200 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

18.05.2011

 

 

Com. Reg. No.:

944963-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing and trading of all kinds of soap and personal care products.

 

 

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 – 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.

:

944963-M

COMPANY NAME

:

EVYAP SABUN MALAYSIA SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

18/05/2011

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

THE GARDENS NORTH TOWER, MID VALLEY CITY, LINGKARAN SYED PUTRA, LEVEL 18, 59200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

POIC OFFICE, PLO 76, JALAN NIBONG 4, TANJUNG LANGSAT INDUSTRIAL COMPLEX, 1ST FLOOR, 81700 PASIR GUDANG, JOHOR, MALAYSIA.

TEL.NO.

:

07-2520999

FAX.NO.

:

07-2520777

CONTACT PERSON

:

WONG WAI FOONG ( DIRECTOR )

INDUSTRY CODE

:

20231

PRINCIPAL ACTIVITY

:

MANUFACTURING AND TRADING OF ALL KINDS OF SOAP AND PERSONAL CARE PRODUCTS

AUTHORISED CAPITAL

:

MYR 100,000,000.00 DIVIDED INTO
ORDINARY SHARE 100,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 77,113,366.00 DIVIDED INTO
ORDINARY SHARES 77,113,366 CASH OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

MYR 49,815,326 [2013]

STAFF STRENGTH

:

N/A

BANKER (S)

 

HSBC BANK MALAYSIA BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

WEAK

COMMERCIAL RISK

:

N/A

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) manufacturing and trading of all kinds of soap and personal care products.

 

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 100,000,000.00

MYR 77,113,366.00

31/12/2011

MYR 100,000,000.00

MYR 21,806,786.00

15/11/2011

MYR 100,000,000.00

MYR 7,427,620.00

19/05/2011

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

(%)

EVYAP SABUN YAG GLISERIN SANAYI VE TICARET AS

AYAZAG A MAHALLESI, KAMERBURGAZ CADDESI, 1, SISLI, ISTAMBUL, TURKEY.

XLZ104582

38,556,683.00

50.00

EVYAP HOLDING AS

AYAZAG A MAHALLESI, KEMERBURGAZ CADDESI, 1, SISLI, ISTANBUL, TURKEY.

XLZ166189

38,556,683.00

50.00

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

------

77,113,366.00

100.00

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

=====

+ Also Director

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

GULDAL ATILLA

Address

:

RESIT BELGSAY SOKAK, 6/17, CADDEBOSTON-KADIKOY, TURKEY.

IC / PP No

:

TR-U557290

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 2

 

Name Of Subject

:

MEHMED EVYAP

Address

:

ACARLAR MAHALLESI ZARIF, SOKAK CUBUKLU VADI VILLALARI, 9, CUBUKLU-BEYKOZ-KAVACIK, 34805, TURKEY.

IC / PP No

:

U03040594

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 3

 

Name Of Subject

:

MS. WONG WAI FOONG

Address

:

1164, JALAN 17/64, HAPPY GARDEN, 46400 PETALING JAYA, SELANGOR, MALAYSIA.

New IC No

:

660510-10-6838

Date of Birth

:

10/05/1966

Nationality

:

MALAYSIAN

Date of Appointment

:

18/05/2011

 

DIRECTOR 4

 

Name Of Subject

:

MS. ZEYNEP EVYAP

Address

:

MIRGUN MAHALLESI, CAMFISTIGI SOKAK, 15, RESITPASA-ISTAMBUL, TURKEY.

IC / PP No

:

U01814558

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 5

 

Name Of Subject

:

TANUJ ROY

Address

:

3, RINTING HEIGHTS, JALAN KERUING 17, TAMAN RINTING, 81750 MASAI, JOHOR, MALAYSIA.

IC / PP No

:

Z2253291

Nationality

:

INDIAN

Date of Appointment

:

18/05/2011

 

DIRECTOR 6

 

Name Of Subject

:

OMER FETHI EVYAP

Address

:

MIRGUN MAH. HAKKAK YUMNI SOK, 17. EMIRGAN-ISTANBUL, TURKEY.

IC / PP No

:

TR-V155175

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 7

 

Name Of Subject

:

MEHMET SERTESER

Address

:

ERENKOY, OMER PASA SOKAK, 24, CANDARLI APARTMENT KAT 2, DAIRE, 5, KADIKOY, ISTANBUL, 34728, TURKEY.

IC / PP No

:

U02830677

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 8

 

Name Of Subject

:

MEHMET FETHI EVYAP

Address

:

MIRGUN MAH. HAKKAKYUMNI SOK, 17, EMIRGAN-ISTANBUL, TURKEY.

IC / PP No

:

U03197881

Nationality

:

TURK

Date of Appointment

:

18/05/2011

 

DIRECTOR 9

 

Name Of Subject

:

ELIF EMINE EVYAP

Address

:

MIRGUN MAH, HAKKAK YUMNI SOK, 17, EMIRGAN-ISTANBUL, TURKEY.

IC / PP No

:

TR-V534901

Nationality

:

TURK

Date of Appointment

:

07/06/2012

 

 

MANAGEMENT

 

1)

Name of Subject

:

WONG WAI FOONG

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

KPMG

Auditor' Address

:

MENARA ANSAR, 65, JALAN TRUSL, LEVEL 14, 80000 JOHOR BAHRU, JOHOR, MALAYSIA.

 

 

COMPANY SECRETARIE

 

1)

Company Secretary

:

MS. KUAN HUI FANG

New IC No

:

710224-10-5204

Address

:

23, JALAN BU 3/2, BANDAR UTAMA, 47800 PETALING JAYA, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. CHONG LAY KIM

New IC No

:

711218-08-5272

Address

:

2-2-10, PANGSAPURI SERI GALAKSI, NO. 1, JALAN NOVA U5/86, SEKSYEN U5, SUBANG BESTARI, 40150 SHAH ALAM, SELANGOR, MALAYSIA.

BANKING

 

Banking relations are maintained principally with :

 

1)

Name

:

HSBC BANK MALAYSIA BHD

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

21/06/2012

FIRST PARTY SECURITY OVER DEPOSIT

HSBC 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

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A

 

The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Products manufactured

:

SOAP AND PERSONAL CARE PRODUCTS

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing and trading of all kinds of soap and personal care products.


The Subject produces wide range of soap, liquid care/wash, personal care, cosmetics and hygiene care products.

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

07-2520999

Match

:

N/A

Address Provided by Client

:

PLO 70 JALAN NIBONG 4 TANJUNG LANGSAT INDUSTRIAL ESTATE 817000 PASIR GUDONG JOHOR DARUL TAKZIM

Current Address

:

POIC OFFICE, PLO 76, JALAN NIBONG 4, TANJUNG LANGSAT INDUSTRIAL COMPLEX, 1ST FLOOR, 81700 PASIR GUDANG, JOHOR, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

YES

 

Other Investigations


On 14th April 2015 we contacted one of the staff from the Subject and he provided some information.

The address provided is as per stated in the report.


The Subject refused to disclose its number of employees.


The Subject refused to disclose its turnover.

 




FINANCIAL ANALYSIS

 

The Subject's turnover was nil during the year indicate that it was inactive. As a result, we are unable to comment on its financial performance.

Overall financial condition of the Subject : N/A

 

 

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

 

20231 : Manufacture of soap and detergents, cleaning and polishing preparations

 

INDUSTRY :

MANUFACTURING

The manufacturing sector is expected to grow by 5.5% in 2015. It will be bolstered by strong domestic and export-oriented industries in line with growing investment activities and favorable external demand. Moreover, in 2014, the manufacturing sectors have spearheading growth. The manufacturing sector is estimated to grow at a faster pace in 2014 on higher exports of electronics and electrical (E&E) products as external demand improves.

The manufacturing sector expanded strongly during the first half of 2014, the highest growth in three years, spurred by higher global semiconductor sales. Value-added of the manufacturing sector expanded 7.1% during the first half of 2014. Production of the sector rose 6.6% in the first seven months of 2014 supported by resilient domestic demand and recovery in the external sector during the first seven months of the years. The sales value of manufactured products rebounded by 7.7% in the first seven months of 2014. The strong performance of the sector was on account of higher output at 9.4% from the domestic-oriented industries, particularly transport equipment, food and beverage.

The manufacturing sector continued to attract domestic and foreign investment with investment approved by Malaysian Investment Development Authority (MIDA) totaling RM47.4 billion during the first six months of 2014, mainly from Japan, China and Germany. Meanwhile, the capacity utilization rate remained steady at 80.4% during the second quarter of 2014 while average wage per employee and productivity improved to RM2,772 per month and 5.9%, respectively during the first seven months of 2014. Boosted by favorable domestic economic activity and recovery in the external sector, the manufacturing sector is expected to record a better performance with growth of 6.4% in 2014.

In the meantime, production of wood products rebounded by 5.1% largely supported by higher output in the saw-milling and planning of wood segment at 25.9% during the first seven months of 2014. The positive performance was attributed to vibrant residential and commercial construction activities which contributed to increased use of timber frame and glued laminated timber for cost savings compared to the use of concrete and steel. Increased demand from major export destination such as the US, Japan and Australia for Malaysian made furniture contributed to the higher output, particularly wooden and cane furniture which rebounded by 2.2%.

Production of rubber products contracted 0.3% in the first seven months of 2014 on account of slower demand for rubber gloves and rubber tyres. The decline in rubber tyres for vehicles was due to the weaker external demand from the automotive industry, particularly from China. Output of other rubber products contracted 3.8% following the product shift from rubber-based to plastics, silicones and metal alloys in the manufacture of medical devices.

Besides, exports of manufactured products are expected to grow 6.1% in 2014 boosted by the growing demand from advanced economies. However, during the first seven months of 2014, manufactured exports surged 11.4%. The robust growth was buoyed by strengthening demand in the US and EU, reflecting significant exposure of Malaysian exports to the economic performance in the advance economies. The strength in export was broad-based with robust growth in both E&E and non- E&E subsectors.

Under budget 2015, the Government will provide incentive in the form of capital allowance on automation expenditure to encourage automation in the manufacturing sector, which may help in the manufacturing sector.

OVERALL INDUSTRY OUTLOOK : Average Growth

 

 

PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

Months

12

12

12

Consolidated Account

Company

Company

Company

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

SUMMARY

Currency

MYR

MYR

MYR

Other Income

480,000

137,416

-

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

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

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

Total Turnover

480,000

137,416

-

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(16,005,924)

(10,716,931)

-

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(16,005,924)

(10,716,931)

-

Taxation

(157,796)

(122,000)

(295,389)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(16,163,720)

(10,838,931)

(295,389)

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(11,134,320)

(295,389)

-

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

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

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

As restated

(11,134,320)

(295,389)

-

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(27,298,040)

(11,134,320)

(295,389)

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(27,298,040)

(11,134,320)

(295,389)

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

211,731

1,920,025

-

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

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

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

211,731

1,920,025

-

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

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

-

DEPRECIATION (as per notes to P&L)

588,104

197,861

-

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

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

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

588,104

197,861

-

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

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

 

 

BALANCE SHEET

 

ASSETS EMPLOYED:

FIXED ASSETS

331,555,140

89,751,404

17,740

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

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

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

TOTAL LONG TERM ASSETS

331,555,140

89,751,404

17,740

Other debtors, deposits & prepayments

7,031,336

18,300,386

-

Short term deposits

24,315,000

215,873,687

-

Amount due from related companies

2,214,230

4,365,928

-

Cash & bank balances

18,933,874

1,943,547

-

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

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

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

TOTAL CURRENT ASSETS

52,494,440

240,483,548

21,554,423

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

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

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

TOTAL ASSET

384,049,580

330,234,952

21,572,163

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

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

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

Other creditors & accruals

28,511,105

22,154,886

-

Short term borrowings/Term loans

7,745,636

-

-

Amounts owing to holding company

2,779,384

339,185

-

Amounts owing to related companies

7,996,761

187,635

-

Provision for taxation

8,004

22,600

-

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

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

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

TOTAL CURRENT LIABILITIES

47,040,890

22,704,306

60,766

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

5,453,550

217,779,242

21,493,657

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

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

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

TOTAL NET ASSETS

337,008,690

307,530,646

21,511,397

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

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

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

SHARE CAPITAL

Ordinary share capital

77,113,366

77,113,366

21,806,786

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

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

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

TOTAL SHARE CAPITAL

77,113,366

77,113,366

21,806,786

Retained profit/(loss) carried forward

(27,298,040)

(11,134,320)

(295,389)

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

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

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

TOTAL RESERVES

(27,298,040)

(11,134,320)

(295,389)

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

49,815,326

65,979,046

21,511,397

Long term loans

287,184,364

241,542,600

-

Deferred taxation

9,000

9,000

-

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

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

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

TOTAL LONG TERM LIABILITIES

287,193,364

241,551,600

-

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

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

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

337,008,690

307,530,646

21,511,397

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

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

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

 

 


FINANCIAL RATIO

 

TYPES OF FUNDS

Cash

43,248,874

217,817,234

-

Net Liquid Funds

43,248,874

217,817,234

-

Net Liquid Assets

5,453,550

217,779,242

21,493,657

Net Current Assets/(Liabilities)

5,453,550

217,779,242

21,493,657

Net Tangible Assets

337,008,690

307,530,646

21,511,397

Net Monetary Assets

(281,739,814)

(23,772,358)

21,493,657

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(15,794,193)

(8,796,906)

-

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

(15,206,089)

(8,599,045)

-

BALANCE SHEET ITEMS

Total Borrowings

294,930,000

241,542,600

-

Total Liabilities

334,234,254

264,255,906

60,766

Total Assets

384,049,580

330,234,952

21,572,163

Net Assets

337,008,690

307,530,646

21,511,397

Net Assets Backing

49,815,326

65,979,046

21,511,397

Shareholders' Funds

49,815,326

65,979,046

21,511,397

Total Share Capital

77,113,366

77,113,366

21,806,786

Total Reserves

(27,298,040)

(11,134,320)

(295,389)

LIQUIDITY (Times)

Cash Ratio

0.92

9.59

-

Liquid Ratio

1.12

10.59

-

Current Ratio

1.12

10.59

354.71

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

-

Debtors Ratio

0

0

-

Creditors Ratio

0

0

-

SOLVENCY RATIOS (Times)

Gearing Ratio

5.92

3.66

-

Liabilities Ratio

6.71

4.01

0.00

Times Interest Earned Ratio

(74.60)

(4.58)

-

Assets Backing Ratio

4.37

3.99

0.99

PERFORMANCE RATIO (%)

Operating Profit Margin

0.00

0.00

-

Net Profit Margin

0.00

0.00

-

Return On Net Assets

(4.69)

(2.86)

-

Return On Capital Employed

(4.69)

(2.86)

-

Return On Shareholders' Funds/Equity

(32.45)

(16.43)

(1.37)

Dividend Pay Out Ratio (Times)

0.00

0.00

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 




 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.56

UK Pound

1

Rs.93.56

Euro

1

Rs.67.49

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

VNT

 

               

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.