MIRA INFORM REPORT

 

 

Report No. :

339274

Report Date :

28.08.2015

 

IDENTIFICATION DETAILS

 

Name :

MFE FORMWORK TECHNOLOGY SDN. BHD.

 

 

Formerly Known As :

MIVAN FAR EAST SDN BHD


SPIRE FAR EAST SDN BHD

 

 

Registered Office :

Lot 824, Komplek Sun, Jalan Bukit Bintang, Tingkat 8, 55100 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.09.1900

 

 

Com. Reg. No.:

203754-U

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of formwork system for civil engineering construction

 

 

No. of Employee :

600 [2015]

 

 

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 :

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

203754-U

COMPANY NAME

:

MFE FORMWORK TECHNOLOGY SDN. BHD.

FORMER NAME

:

MIVAN FAR EAST SDN BHD (03/12/2007)
SPIRE FAR EAST SDN BHD (12/03/1992)

INCORPORATION DATE

:

05/09/1990

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

LOT 824, KOMPLEK SUN, JALAN BUKIT BINTANG, TINGKAT 8, 55100 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

501, BLOCK B, GLOMAC BUSINESS CENTRE, 10 JALAN SS 6/1, KELANA JAYA, 4TH FLOOR, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

TEL.NO.

:

03-78032806

FAX.NO.

:

03-78033437

EMAIL

:

JIMR@MFEFORMWORK.COM

WEB SITE

:

WWW.MFEFORMWORK.COM

CONTACT PERSON

:

JAMES ROBINSON ( DIRECTOR )

INDUSTRY CODE

:

25111

PRINCIPAL ACTIVITY

:

MANUFACTURING OF FORMWORK SYSTEM FOR CIVIL ENGINEERING CONSTRUCTION

AUTHORISED CAPITAL

:

MYR 11,000,000.00 DIVIDED INTO
ORDINARY SHARE 10,000,000.00 OF MYR 1.00 EACH.
PREFERENCE SHARE 1,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

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

SALES

:

MYR 216,515,208 [2013]

NET WORTH

:

MYR 33,432,107 [2013]

STAFF STRENGTH

:

600 [2015]

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

POOR

MANAGEMENT CAPABILITY

:

GOOD

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

HIGH

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 of formwork system for civil engineering construction.

 

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


 

The immediate holding company of the Subject is MFE HOLDING LIMITED, a company incorporated in VIRGIN ISLANDS, BRITISH.

 


Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

02/06/2014

MYR 11,000,000.00

MYR 1,000,000.00

30/01/1991

MYR 10,000,000.00

MYR 1,000,000.00

06/09/1990

MYR 10,000,000.00

MYR 2.00

 


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


Name

Address

IC/PP/Loc No

Shareholding

(%)

MFE HOLDING LIMITED

171, MAIN STREET, ROAD TOWN, TORTOLA VG1110, VIRGIN ISLANDS, BRITISH.

1707479

1,000,000.00

100.00

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

------

1,000,000.00

100.00

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

=====

+ Also Director

 

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

PATRICK GERARD GORHAM

Address

:

B27-2, KIARAMAS SUTERA CONDONIMIUM, 7, JALAN DESA KIARA, BUKIT KIARA, 50480 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

PV7765418

Nationality

:

IRISH

Date of Appointment

:

09/06/2010

 

DIRECTOR 2

 

Name Of Subject

:

JASON ALEKSANDER KARDACHI

Address

:

162, WATTEN ESTATE, ROAD, 287611, SINGAPORE.

IC / PP No

:

E4035148

Nationality

:

AUSTRALIAN

Date of Appointment

:

23/08/2011

 

DIRECTOR 3

 

Name Of Subject

:

JAMES ROBINSON

Address

:

A-19-5, MONT KIARA AMAN, 4, JALAN KIARA 2, MONT KIARA, 50480 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

761327682

Nationality

:

BRITISH

Date of Appointment

:

28/09/2009


MANAGEMENT

 

 

 

1)

Name of Subject

:

JAMES ROBINSON

Position

:

DIRECTOR, MANAGING DIRECTOR

 

2)

Name of Subject

:

ELAINE LAI

Position

:

HUMAN RESOURCE MANAGER

 

3)

Name of Subject

:

JAMES TEO

Position

:

OPERATIONS MANAGER

 

 

 

AUDITOR

 

Auditor

:

KPMG

Auditor' Address

:

KPMG TOWER, 8, FIRST AVENUE, BANDAR UTAMA, LEVEL 10, 47800 PETALING JAYA, SELANGOR, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. TAN BENG HOCK

IC / PP No

:

4086144

New IC No

:

361028-07-5295

Address

:

80, JALAN USJ 6/2B, 46100 PETALING JAYA, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. LAI SOOK HEAN

IC / PP No

:

A1854741

New IC No

:

710503-08-6122

Address

:

164, JELAPANG N/V, 30020 IPOH, PERAK, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

MALAYAN BANKING BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

29/10/1992

N/A

PUBLIC INVESTMENT BANK BERHAD

-

Satisfied

2

04/11/1992

N/A

THE PACIFIC BANK BHD

-

Satisfied

3

26/12/1992

N/A

THE PACIFIC BANK BHD

MYR 1,000,000.00

Satisfied

4

16/06/1993

N/A

THE PACIFIC BANK BERHAD

MYR 1,000,000.00

Satisfied

5

07/07/1995

N/A

NATIONAL AUSTRALIA MERCHANT BANK SINGAPORELTD

-

Satisfied

6

06/07/1999

N/A

MALAYAN BANKING BERHAD

MYR 1,200,000.00

Satisfied

7

01/11/2007

DEBENTURE

ABN AMRO BANK N.V. LABUAN BRANCH

MYR 5,000,000.00

Satisfied

8

08/06/2012

DEBENTURE

THE ROYAL BANK OF SCOTLAND BERHAD

MYR 8,300,000.00

Unsatisfied

9

08/06/2012

DEBENTURE

THE ROYAL BANK OF SCOTLAND, PLC, LABUAN BRANCH

USD 5,000,000.00

Unsatisfied

10

08/06/2012

DEBENTURE

PATRICK GERARD GORHAM

JAMES ROBINSON

USD 300,000.00

Unsatisfied

11

25/11/2014

DEBENTURE

VENTURE OPPORTUNITY (LABUAN) LIMITED

-

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

Percentage

:

20%

Overseas

:

YES

Percentage

:

80%

Import Countries

:

EUROPE,ASIA PACIFIC



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

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

30%

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Percentage

:

70%

Export Market

:

HONG KONG

INDIA

MIDDLE EAST

CHINA

Credit Term

:

AS AGREED

Payment Mode

:

TELEGRAPHIC TRANSFER (TT)
LETTER OF CREDIT (LC)
CHEQUES

Type of Customer

:

CONSTRUCTION INDUSTRY

 

 

OPERATIONS

 

Products manufactured

:

FORMWORK SYSTEM FOR CIVIL ENGINEERING CONSTRUCTION

Ownership of premises

:

OWNED

Factory / Premises

:

AL 121, BATU 13, JALAN SUBANG, 47000 SUNGAI BULOH, SELANGOR, MALAYSIA.

Tel No: 03-61560901

Fax No: 03-61560952

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011

2010


GROUP

N/A

N/A

N/A

N/A

N/A

N/A

COMPANY

600

600

600

650

650

625

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of formwork system for civil engineering construction.

The Subject is a revolutionary aluminium formwork construction system.

The Subject has many experiences for forming cast in place reinforced concrete building structures. Using this unique system, all walls, floor slabs, columns, beams, stairs, balconies, together with door and window openings are cast in place in a single site based operation.

There are four main elements in the Subject's business, which are design, manufacturing, technical support and safety and environment.

The combination of bespoke software and the experience of the designers, the Subject guarantees the most efficient construction process, incorporating the optimum assembly procedures, economical panel selection and ultimately minimizing capital and operational costs.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-78032806

Match

:

N/A

Address Provided by Client

:

501 4TH FLOOR BLOCK B GLOMAC BUSINESS CENTRE NO 10 JALAN 556/1 KELANA JAYA 47301 PEALING JAYA SELANGOR DARUL EHSAN

Current Address

:

501, BLOCK B, GLOMAC BUSINESS CENTRE, 10 JALAN SS 6/1, KELANA JAYA, 4TH FLOOR, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

YES

 

Other Investigations


On 12th March 2015, we contacted one of the staff from the Subject and he provided some information.

The address provided is stated as per report.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Favourable

[

59.70%

]

Return on Net Assets

:

Favourable

[

84.39%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The higher profit could be attributed to the increase in turnover. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

42 Days

]

Debtor Ratio

:

Unfavourable

[

103 Days

]

Creditors Ratio

:

Unfavourable

[

95 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 unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Acceptable

[

0.93 Times

]

Current Ratio

:

Unfavourable

[

1.19 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

19.23 Times

]

Gearing Ratio

:

Acceptable

[

0.87 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

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

25111 : Manufacture of industrial frameworks in metal

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

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 1990, the Subject is a Private Limited company, focusing on manufacturing of formwork system for civil engineering construction. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. A paid up capital of MYR 1,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.

Over the years, the Subject has established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. Being a large entity, the Subject has a steady workforce of 600 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. The Subject has a good  management capability. Its capable management team has enabled the Subject to keep its business on going. Hence, the future prospect of the Subject is bright.

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. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. The gearing level of the Subject is slightly high, therefore it faces moderate financial risk. Given a positive net worth standing at MYR 33,432,107, 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. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

The poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

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)

 

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

FULL

FULL

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

216,515,208

144,850,455

203,474,081

166,066,246

135,344,172

Other Income

-

-

-

4,009,906

1,275,284

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

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

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

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

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

Total Turnover

216,515,208

144,850,455

203,474,081

170,076,152

136,619,456

Costs of Goods Sold

(162,137,717)

(116,465,122)

(174,690,585)

(138,688,192)

(105,161,819)

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

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

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

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

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

Gross Profit

54,377,491

28,385,333

28,783,496

31,387,960

31,457,637

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

26,832,049

9,574,339

13,685,200

8,336,760

(28,977,393)

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

26,832,049

9,574,339

13,685,200

8,336,760

(28,977,393)

Taxation

(6,871,616)

(2,037,389)

(1,467,786)

(2,969,747)

(937,807)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

19,960,433

7,536,950

12,217,414

5,367,013

(29,915,200)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

17,992,974

27,552,037

16,659,436

14,493,811

60,440,938

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

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

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

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

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

As restated

17,992,974

27,552,037

16,659,436

14,493,811

60,440,938

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

37,953,407

35,088,987

28,876,850

19,860,824

30,525,738

DIVIDENDS - Ordinary (paid & proposed)

(6,521,300)

(17,096,013)

(1,324,813)

(3,201,388)

(16,031,927)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

31,432,107

17,992,974

27,552,037

16,659,436

14,493,811

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

-

171,705

299,049

686,865

232,601

Hire purchase

61,449

9,104

4,238

8,786

14,408

Revolving loans

433,134

141,103

-

-

-

Term loan / Borrowing

918,252

375,132

-

-

-

Others

58,685

170,535

74,790

205,775

84,765

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

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

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

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

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

1,471,520

867,579

378,077

901,426

331,774

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

ASSETS EMPLOYED:

FIXED ASSETS

13,999,103

12,040,004

8,053,641

9,180,149

4,183,750

Investments

7,670

7,670

7,670

7,670

7,670

Deferred assets

1,801,207

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1,808,877

7,670

7,670

7,670

7,670

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

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

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

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

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

TOTAL LONG TERM ASSETS

15,807,980

12,047,674

8,061,311

9,187,819

4,191,420

Stocks

24,824,897

19,403,505

21,087,528

18,562,350

19,432,113

Trade debtors

61,367,283

45,396,111

42,616,219

34,591,513

25,514,198

Other debtors, deposits & prepayments

7,956,489

2,565,395

3,418,518

2,401,481

1,444,876

Amount due from holding company

8,183,192

2,940,686

-

-

-

Amount due from related companies

-

-

-

120,299

25,665

Cash & bank balances

10,018,045

785,535

426,924

6,596,188

13,013,323

Others

-

4,448,509

5,185,981

4,458,304

2,792,223

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

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

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

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

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

TOTAL CURRENT ASSETS

112,349,906

75,539,741

72,735,170

66,730,135

62,222,398

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

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

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

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

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

TOTAL ASSET

128,157,886

87,587,415

80,796,481

75,917,954

66,413,818

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

42,054,143

24,904,139

29,460,910

33,990,168

32,189,311

Other creditors & accruals

14,858,070

14,965,560

11,466,706

8,532,873

7,727,650

Hire purchase & lease creditors

953,198

563,507

27,010

34,198

69,452

Bank overdraft

-

-

4,456,059

4,265,600

9,491,832

Short term borrowings/Term loans

14,450,040

-

-

-

-

Other borrowings

12,982,059

11,326,938

5,204,014

9,025,393

-

Amounts owing to holding company

3,264,900

-

86,158

69,725

61,541

Amounts owing to related companies

1,027,986

531,636

238,948

198,943

-

Amounts owing to director

985,230

897,210

-

-

-

Provision for taxation

4,043,910

-

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

94,619,536

53,188,990

50,939,805

56,116,900

49,539,786

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

17,730,370

22,350,751

21,795,365

10,613,235

12,682,612

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

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

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

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

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

TOTAL NET ASSETS

33,538,350

34,398,425

29,856,676

19,801,054

16,874,032

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,000,000

1,000,000

1,000,000

1,000,000

1,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

1,000,000

1,000,000

1,000,000

1,000,000

1,000,000

Retained profit/(loss) carried forward

31,432,107

17,992,974

27,552,037

16,659,436

14,493,811

Capital redemption reserve

1,000,000

1,000,000

1,000,000

1,000,000

1,000,000

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

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

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

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

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

TOTAL RESERVES

32,432,107

18,992,974

28,552,037

17,659,436

15,493,811

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

33,432,107

19,992,974

29,552,037

18,659,436

16,493,811

Long term loans

-

13,159,080

-

-

-

Hire purchase creditors

106,243

574,870

60,734

87,737

7,192

Deferred taxation

-

671,501

243,905

1,053,881

373,029

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

106,243

14,405,451

304,639

1,141,618

380,221

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

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

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

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

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

33,538,350

34,398,425

29,856,676

19,801,054

16,874,032

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

10,018,045

785,535

426,924

6,596,188

13,013,323

Net Liquid Funds

10,018,045

785,535

(4,029,135)

2,330,588

3,521,491

Net Liquid Assets

(7,094,527)

2,947,246

707,837

(7,949,115)

(6,749,501)

Net Current Assets/(Liabilities)

17,730,370

22,350,751

21,795,365

10,613,235

12,682,612

Net Tangible Assets

33,538,350

34,398,425

29,856,676

19,801,054

16,874,032

Net Monetary Assets

(7,200,770)

(11,458,205)

403,198

(9,090,733)

(7,129,722)

BALANCE SHEET ITEMS

Total Borrowings

28,924,674

25,765,498

9,747,817

13,412,928

9,568,476

Total Liabilities

94,725,779

67,594,441

51,244,444

57,258,518

49,920,007

Total Assets

128,157,886

87,587,415

80,796,481

75,917,954

66,413,818

Net Assets

33,538,350

34,398,425

29,856,676

19,801,054

16,874,032

Net Assets Backing

33,432,107

19,992,974

29,552,037

18,659,436

16,493,811

Shareholders' Funds

33,432,107

19,992,974

29,552,037

18,659,436

16,493,811

Total Share Capital

1,000,000

1,000,000

1,000,000

1,000,000

1,000,000

Total Reserves

32,432,107

18,992,974

28,552,037

17,659,436

15,493,811

LIQUIDITY (Times)

Cash Ratio

0.11

0.01

0.01

0.12

0.26

Liquid Ratio

0.93

1.06

1.01

0.86

0.86

Current Ratio

1.19

1.42

1.43

1.19

1.26

WORKING CAPITAL CONTROL (Days)

Stock Ratio

42

49

38

41

52

Debtors Ratio

103

114

76

76

69

Creditors Ratio

95

78

62

89

112

SOLVENCY RATIOS (Times)

Gearing Ratio

0.87

1.29

0.33

0.72

0.58

Liabilities Ratio

2.83

3.38

1.73

3.07

3.03

Times Interest Earned Ratio

19.23

12.04

37.20

10.25

(86.34)

Assets Backing Ratio

33.54

34.40

29.86

19.80

16.87

PERFORMANCE RATIO (%)

Operating Profit Margin

12.39

6.61

6.73

5.02

(21.41)

Net Profit Margin

9.22

5.20

6.00

3.23

(22.10)

Return On Net Assets

84.39

30.36

47.10

46.66

(169.76)

Return On Capital Employed

81.04

29.75

40.95

38.33

(108.36)

Return On Shareholders' Funds/Equity

59.70

37.70

41.34

28.76

(181.37)

Dividend Pay Out Ratio (Times)

0.33

2.27

0.11

0.60

0.54

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.06

UK Pound

1

Rs.102.35

Euro

1

Rs.74.97

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.