MIRA INFORM REPORT

 

 

Report No. :

354684

Report Date :

15.12.2015

 

IDENTIFICATION DETAILS

 

Name :

GENIUS PREMIER SDN. BHD.

 

 

Registered Office :

Lot 6.06, Semua House, Jalan Bunus 6, 6th Floor, 50100 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

30.06.2006

 

 

Date of Incorporation :

21.06.2004

 

 

Com. Reg. No.:

656728-A

 

 

Legal Form :

Exempt Private (Limited by Share)

 

 

Line of Business :

Manufacture of Cooling Tower And Industrial Process Cooling Chiller (Air-Cooled And Water-Cooled).

 

 

No. of Employee :

40 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

Limited with full security

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

Litigation :

Clear

 

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – March 31, 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. Malaysia is vulnerable to a fall in world commodity prices or a general slowdown in global economic activity.

The NAJIB administration 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. Gross exports of goods and services constitute more than 80% of GDP. The oil and gas sector supplied about 29% of government revenue in 2014. As an oil and gas exporter, Malaysia has previously 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 strained government finances, shrunk Malaysia’s current account surplus and put downward pressure on the ringgit. The government is trying to lessen its dependence on state oil producer Petronas.

Bank Negara Malaysia (the central bank) maintains healthy foreign exchange reserves; a well-developed regulatory regime has limited Malaysia's exposure to riskier financial instruments and the global financial crisis. In order to attract increased investment, NAJIB 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.

:

656728-A

COMPANY NAME

:

GENIUS PREMIER SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

21/06/2004

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

LOT 6.06, SEMUA HOUSE, JALAN BUNUS 6, 6TH FLOOR, 50100 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

35-2, JALAN PUTERI 4/1, BANDAR PUTERI, 47100 PUCHONG, SELANGOR, MALAYSIA.

TEL.NO.

:

03-80602020

FAX.NO.

:

03-80602000

WEB SITE

:

WWW.GENIUS-PREMIER.COM

CONTACT PERSON

:

LAW YUK SIONG ( DIRECTOR )

INDUSTRY CODE

:

43229

PRINCIPAL ACTIVITY

:

MANUFACTURE OF COOLING TOWER AND INDUSTRIAL PROCESS COOLING CHILLER (AIR-COOLED AND WATER-COOLED)

AUTHORISED CAPITAL

:

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

ISSUED AND PAID UP CAPITAL

:

MYR 500,000.00 DIVIDED INTO 
ORDINARY SHARES 2 CASH AND 499,998 OTHERWISE OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

N/A

STAFF STRENGTH

:

40 [2015]

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 


HISTORY / BACKGROUND

 

The Subject is an exempt private company which is allowed to have a minimum of two and a maximum of twenty shareholders and all the shareholders must be individuals. An exempt company is a type of private limited company. 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, suing or be sued by other companies. The Subject is governed by the Companies Act, 1965 and must file in its annual return. The Subject need not file in its financial statements but it has to file in a document duly signed by its director in charge of its finance, the secretary and its auditor stating that the Subject is able to meet all its obligations as and when they fall due. Although the Subject is not required to file in its financial statements, it also has to prepare its financial account which must be presented at the Annual General Meeting.

The Subject is principally engaged in the (as a / as an) manufacture of cooling tower and industrial process cooling chiller (air-cooled and water-cooled).

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

 

Former Address(es)

Address

As At Date

2-2-16,2ND FLR, WISMA RAMPAI, JALAN 34/26,TMN SRI RAMPAI, 53300, WILAYAH PERSEKUTUAN, MALAYSIA

N/A

15 2ND FLOOR, JALAN TPP 1/1, TAMAN INDUSTRY PUCHONG, 47100, SELANGOR, MALAYSIA

N/A

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

26/11/2014

MYR 500,000.00

MYR 500,000.00

22/08/2014

MYR 500,000.00

MYR 100,000.00

15/02/2013

MYR 100,000.00

MYR 100,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. LAW SIEW YUING +

13, TAMAN MJ 2/6, TAMAN MERANTI JAYA, 47100 PUCHONG, SELANGOR, MALAYSIA.

730409-13-5627 K0334579

499,995.00

100.00

MR. LAW YUK SIONG +

13, JALAN MJ 2/6, TAMAN MERANTI JAYA, 47100 PUCHONG, SELANGOR, MALAYSIA.

491012-13-5447 K361660

5.00

0.00

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

------

500,000.00

100.00

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

=====

+ Also Director


Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

LAW SIEW SIENG

MALAYSIA

770321-13-5637

N/A

N/A

TAN YEE SING

MALAYSIA

800803-01-5886

N/A

N/A

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. LAW YUK SIONG

Address

:

13, JALAN MJ 2/6, TAMAN MERANTI JAYA, 47100 PUCHONG, SELANGOR, MALAYSIA.

Other Address(es)

:

- LOPENG, SENADIN, 98000 MIRI, SARAWAK, MALAYSIA.

- LOT 655, TAMAN HILLSTONE, LOPENG, 98000 MIRI;SARAWAK, MALAYSIA.

IC / PP No

:

K361660

New IC No

:

491012-13-5447

Date of Birth

:

12/10/1949

Nationality

:

MALAYSIAN

Date of Appointment

:

27/04/2009

 

DIRECTOR 2

 

Name Of Subject

:

MR. LAW SIEW YUING

Address

:

13, TAMAN MJ 2/6, TAMAN MERANTI JAYA, 47100 PUCHONG, SELANGOR, MALAYSIA.

Other Address(es)

:

LOPENG, SENADIN, 98000 MIRI, SARAWAK, MALAYSIA.

IC / PP No

:

K0334579

New IC No

:

730409-13-5627

Date of Birth

:

09/04/1973

Nationality

:

MALAYSIAN

Date of Appointment

:

21/06/2004



MANAGEMENT

 

 

 

1)

Name of Subject

:

LAW YUK SIONG

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

K.K.GOH & CO.

Auditor' Address

:

2-1, JALAN 2A/27A, PUSAT BANDAR WANGSA MAJU, SEKSYEN 1, WANGSA MAJU, 53300 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. WONG SIEK KONG

IC / PP No

:

3507011

New IC No

:

470515-08-6381

Address

:

B-07-03, JALAN PERDANA SELATAN, TAMAN SERDANG PERDANA, 43300 SERI KEMBANGAN, SELANGOR, 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

31/05/2013

N/A

ALLIANCE BANK MALAYSIA BERHAD

-

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

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

COOLING TOWER AND INDUSTRIAL PROCESS COOLING CHILLER (AIR-COOLED AND WATER-COOLED)

Competitor(s)

:

ASIAFLEX PRODUCTS SDN BHD
AUO SUNPOWER SDN BHD
LYNAS MALAYSIA SDN BHD
MEGAN MEDIA HOLDINGS BHD
WD MEDIA (MALAYSIA) SDN

 

Total Number of Employees:

 

YEAR

2015

2013

2012

2011

GROUP

N/A

N/A

N/A

N/A

COMPANY

40

30

40

40

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacture of cooling tower and industrial process cooling chiller (air-cooled and water-cooled). 

The Subject designs and manufactures various models of cross-flow type (Square type) and counter-flow type (Round type) cooling tower for multipurpose application such as HVAC, industrial process cooling, plastic industry, refinery plant etc ranging in capacity from 10RT to 1000 RT. 

The Subject also provides full range of cooling tower spare parts service such as retrofit cooling tower, infill changing, cooling tower fan set changing, motor, sprinkler head, louver etc.

For industrial process cooling chiller, the Subject has standard design for air-cooled chiller capacity range from 1 HP to 20 HP and water-cooled chiller range from 2 HP to 120 HP. 

Besides that the Subject is able to custom design and multiple compressor type chiller system. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-80602020

Match

:

N/A

Address Provided by Client

:

35-2, JALAN PUTERI 4/1, BANDAR PUTERI,47100,PUCHONG,SELANGOR.

Current Address

:

35-2, JALAN PUTERI 4/1, BANDAR PUTERI, 47100 PUCHONG, SELANGOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

NO

 

Other Investigations


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


FINANCIAL ANALYSIS

 

 

The Subject is a private exempt company which does not need to file in its accounts with the Registrar of Companies for the information of the public. Therefore, we are not able to comment on the Subject's financial performance.

Overall financial condition of the Subject : N/A

 

 

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2011

2012

2013

2014*

2015**

Population ( Million)

28.7

29.3

29.8

30.0

30.5

Gross Domestic Products ( % )

5.1

5.6

5.3

6.0

4.7

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

82,480

85,258

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

3.2

4.0

Unemployment Rate

3.3

3.2

3.0

2.9

3.2

Net International Reserves ( MYR Billion )

415

427

-

417

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

3.50

2.20

-

4.00

-

Average 3 Months of Non-performing Loans ( % )

14.80

14.70

-

-

-

Average Base Lending Rate ( % )

6.60

6.53

6.53

6.85

-

Business Loans Disbursed( % )

15.3

32.2

-

56.0

-

Foreign Investment ( MYR Million )

23,546.1

26,230.4

38,238.0

43,486.6

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

45,455

45,441

46,321

49,203

-

Registration of New Companies ( % )

3.0

(0.0)

1.9

6.1

-

Liquidation of Companies ( No. )

132,485

17,092

26,430

21,753

-

Liquidation of Companies ( % )

417.8

(87.1)

54.6

(17.7)

-

Registration of New Business ( No. )

284,598

324,761

329,895

332,723

-

Registration of New Business ( % )

5.0

14.0

2.0

1.0

-

Business Dissolved ( No. )

20,121

20,380

18,161

21,436

-

Business Dissolved ( % )

1.9

1.3

(10.9)

18.0

-

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

44.0

44.2

Tourist Arrival ( Million Persons )

24.7

25.0

25.7

27.4

29.4

Hotel Occupancy Rate ( % )

60.6

62.4

62.6

63.6

58.8

Credit Cards Spending ( % )

15.6

12.6

-

13.5

-

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)

1.0

0.7

0.7

2.8

Oil & Gas

(1.7)

-

-

3.0

-

Other Mining

-

-

-

46.6

-

Industry Non-performing Loans ( MYR Million )

46.5

-

-

-

-

% of Industry Non-performing Loans

0.1

-

-

-

-

Manufacturing #

4.7

4.8

3.4

6.4

5.5

Exported-oriented Industries

4.1

6.5

3.3

5.6

5.3

Electrical & Electronics

(4.0)

12.7

6.9

13.3

7.9

Rubber Products

20.7

3.0

11.7

(0.3)

3.4

Wood Products

(5.1)

8.7

(2.7)

5.1

7.1

Textiles & Apparel

13.2

(7.1)

(2.6)

11.5

7.2

Domestic-oriented Industries

10.7

1.7

6.8

9.4

3.3

Food, Beverages & Tobacco

4.80

2.70

3.60

6.13

8.90

Chemical & Chemical Products

10.0

10.8

5.6

1.4

-

Plastic Products

3.8

-

-

2.7

-

Iron & Steel

2.2

(6.6)

5.0

0.1

-

Fabricated Metal Products

21.8

13.8

9.9

2.9

3.6

Non-metallic Mineral

12.1

2.9

(2.0)

5.4

7.2

Transport Equipment

12.0

3.4

13.8

22.9

7.6

Paper & Paper Products

9.5

3.1

1.8

4.7

-

Crude Oil Refineries

9.3

-

-

13.0

-

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

 

43229 : Plumbing, heat and air-conditioning installation n.e.c.

INDUSTRY :

CONSTRUCTION

The construction sector consists of four subsectors: residential, non-residential, civil engineering and special trade works. During a period of rapid economic expansion, the sector generally outperforms Gross Domestic Product (GDP) growth.

In 2014, the construction sector is expected to further expand by 12.7% and contribute 4% to GDP, supported by the civil engineering and residential subsectors. The civil engineering subsector will be driven by oil and gas (O&G) as well as transportation projects. Meanwhile, growth in the residential subsector is mainly due to the construction of private residential projects ranging from medium to high-end properties. The sector is expected to benefit from the acceleration of ongoing construction activities, particularly from the Economic Transformation Programme (ETP) construction-related projects. In 2015, the construction sector is expected to grow by 10.7% supported by commencement of O&G related projects such as RAPID as well as ongoing transportation related infrastructure projects.

On the other hand, civil engineering subsector expanded 6.3% during the first half of 2014, but growth has moderated following the completion of some major projects, including KLIA2, Second Penang Bridge and Manjung coal-power plant. However, ongoing civil engineering projects, particularly O&G related activities and expansion of electricity power stations and transmission lines, will still contribute significantly to the subsector. These include the development of Floating Liquefied Natural Gas 1 Project (FLNG 1) and Sabah Ammonia Urea Plant (SAMUR) projects, and electricity power plants in Manjung and Seberang Prai. Other key projects which will boost growth in the subsector include the ongoing MRT Line 1 project and LRT extension, clean water supply and electrification expansion projects to rural areas especially of Kuantan Port, extension of DUKE and construction of West Coast Expressway the Central Spine Road from Bentong to Kuala Krai.

Besides, growth in the non-residential subsector turned around sharply by 14% in line with healthy business activity during the first half of 2014. This was reflected by increased construction activities especially for commercial buildings with the incoming supply of shops. The subsector is expected to remain stable in 2015 supported by encouraging demand for industrial and commercial buildings. Major commercial building projects such as the 118-storey Menara Warisan and Bukit Bintang City Centre are expected to contribute to the growth of the sector.

Moreover, the residential subsector expanded strongly by 22.1% during the first half of 2014 supported by higher growth in incoming supply. Meanwhile, new housing approvals increased significantly by 32.6%. Despite the decline in housing starts at 5.3%, residential activity is expected to remain stable. The subsector is expected to remain strong in view of the increased demand for housing in 2015, particularly from the middle-income group. Demand for affordable housing will remain favorable amid several Government initiatives such as PR1MA.

Under budget 2015, Government will allocate the total of RM48.25 billion for the construction cost of Sungai Besi - Ulu Klang Expressway (SUKE), West Coast Expressway from Taiping to Banting, Damansara - Shah Alam Highway (DASH), Eastern Klang Valley Expressway (EKVE), upgrading the East Coast railway line, Second MRT Line from Selayang to Putrajaya, and LRT 3 Project. Besides, the Government intends to start construction of the 1,663-km Pan-Borneo Highway comprising 936 km in Sarawak and 727 km in Sabah at a total construction cost of RM27 billion. Other than that, Government will also allocate RM3 billion for the construction of Air Langat 2 Water Treatment Plant to resolve the problem of water supply shortage in the Klang Valley.

Starting from 1st April, 2015, all types of construction services including construction of residential houses or agricultural buildings and building materials are subject to 6% of Goods and Services Tax. According to Real Estate and Housing Developers' Association Malaysia (Rehda), home prices will raise once the goods and services tax (GST) comes into play and it will have an impact on construction industry.

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 2004, the Subject is an Exempt Private company, focusing on manufacture of cooling tower and industrial process cooling chiller (air-cooled and water-cooled). Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. With an issued and paid up capital of MYR 500,000 contributed by individual shareholders, the Subject may face difficulties in its attempt to further expand its business in the future. Thus, the Subject should put more efforts on its business to gain higher market share while competing aggressively in the market.


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. The Subject is operating on a medium scale and it has approximately 40 employees in its business operations. 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. 


As the Subject is registered as an Exempt Private company, it is not required to file financial statements for public review. As such, we are unable to ascertain its present financial health. 


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


The industry shows an upward trend and this trend is very likely to sustain in the near terms.


In view of the above, we only recommend credit be proceeded to the Subject with guarantee.

 



PROFIT AND LOSS ACCOUNT

 

 

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

GENIUS PREMIER SDN. BHD.

 

Financial Year End

2006-06-30

2005-06-30

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

SUMMARY

SUMMARY

Currency

MYR

MYR

TURNOVER

2,056,412

1,332,621

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

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

Total Turnover

2,056,412

1,332,621

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

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

PROFIT/(LOSS) FROM OPERATIONS

3,756

25,300

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

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

PROFIT/(LOSS) BEFORE TAXATION

3,756

25,300

Taxation

(5,766)

(8,136)

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

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

PROFIT/(LOSS) AFTER TAXATION

(2,010)

17,164

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

(2,010)

17,164

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

(2,010)

17,164

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

17,164

-

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

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

As restated

17,164

-

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

15,154

17,164

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

15,154

17,164

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

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

 

 

 

BALANCE SHEET

 

 

GENIUS PREMIER SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

99,672

99,639

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

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

TOTAL LONG TERM ASSETS

99,672

99,639

TOTAL CURRENT ASSETS

754,956

677,275

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

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

TOTAL ASSET

854,628

776,914

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

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

TOTAL CURRENT LIABILITIES

739,474

659,750

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

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

NET CURRENT ASSETS/(LIABILITIES)

15,482

17,525

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

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

TOTAL NET ASSETS

115,154

117,164

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

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

SHARE CAPITAL

Ordinary share capital

100,000

100,000

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

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

TOTAL SHARE CAPITAL

100,000

100,000

Retained profit/(loss) carried forward

15,154

17,164

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

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

TOTAL RESERVES

15,154

17,164

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

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

SHAREHOLDERS' FUNDS/EQUITY

115,154

117,164

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

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

115,154

117,164

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

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

 

 

FINANCIAL RATIO

 

 

GENIUS PREMIER SDN. BHD.

 

TYPES OF FUNDS

Net Liquid Assets

15,482

17,525

Net Current Assets/(Liabilities)

15,482

17,525

Net Tangible Assets

115,154

117,164

Net Monetary Assets

15,482

17,525

BALANCE SHEET ITEMS

Total Liabilities

739,474

659,750

Total Assets

854,628

776,914

Net Assets

115,154

117,164

Net Assets Backing

115,154

117,164

Shareholders' Funds

115,154

117,164

Total Share Capital

100,000

100,000

Total Reserves

15,154

17,164

LIQUIDITY (Times)

Current Ratio

1.02

1.03

SOLVENCY RATIOS (Times)

Liabilities Ratio

6.42

5.63

Assets Backing Ratio

1.15

1.17

PERFORMANCE RATIO (%)

Operating Profit Margin

0.18

1.90

Net Profit Margin

(0.10)

1.29

Return On Net Assets

3.26

21.59

Return On Capital Employed

3.26

21.59

Return On Shareholders' Funds/Equity

(1.75)

14.65



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.99

UK Pound

1

Rs.101.78

Euro

1

Rs.73.47

MYR

1

Rs. 15.59

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

ASH

 


 

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.