MIRA INFORM REPORT

 

 

Report No. :

357041

Report Date :

30.12.2015

 

IDENTIFICATION DETAILS

 

Name :

APEX GOLD RESOURCES SDN. BHD.

 

 

Registered Office :

Unit 8c, Wisma Ypr, 1, Lorong Kapar, Off Jalan Syed Putra, 8th Floor, 58000 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.03.2015

 

 

Date of Incorporation :

23.04.2012

 

 

Com. Reg. No.:

987904-U

 

 

Legal Form :

Private Limited

 

 

LINE OF BUSINESS :

TRADING OF RUBBER AND RELATED PRODUCTS.

 

 

No. of Employee :

5 [2015]

 

 

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

 

 

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.

:

987904-U

COMPANY NAME

:

APEX GOLD RESOURCES SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

23/04/2012

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

UNIT 8C, WISMA YPR, 1, LORONG KAPAR, OFF JALAN SYED PUTRA, 8TH FLOOR, 58000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

SUITE 42(D), 348 JALAN TUN RAZAK, LEVEL 42, 50400 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

TEL.NO.

:

03-21633281/21634281

FAX.NO.

:

03-21635281

WEB SITE

:

WWW.APEXGOLDRESOURCES.COM

CONTACT PERSON

:

MAYSAM PEYMAN ( DIRECTOR )

INDUSTRY CODE

:

46201

PRINCIPAL ACTIVITY

:

TRADING OF RUBBER AND RELATED PRODUCTS

AUTHORISED CAPITAL

:

MYR 1,000,000.00 DIVIDED INTO
ORDINARY 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 17,615,225 [2015]

NET WORTH

:

MYR 1,042,943 [2015]

STAFF STRENGTH

:

5 [2015]

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act, 1965 and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) trading of rubber and related products.

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

 

Former Address(es)

Address

As At Date

LOT 2.40, SUNWAY PUTRA MALL, 100, JALAN PUTRA, 50350, WILAYAH PERSEKUTUAN, MALAYSIA

03/09/2012

2, JALAN LUMUT, DAMAI COMPLEX, 1ST FLOOR, 50400, WILAYAH PERSEKUTUAN, MALAYSIA

18/02/2013

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

22/10/2014

MYR 1,000,000.00

MYR 1,000,000.00

23/04/2014

MYR 1,000,000.00

MYR 3.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MASOUD PEYMAN +

C-10-04, VILLA WANGSAMAS CONDOMINIUM, JALAN SRI WANGSA 2, WANGSA MAJU, 53300 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

A32274002

550,000.00

55.00

MAYSAM PEYMAN +

C-10-04, VILLA WANGSAMAS CONDOMINIUM, JALAN SRI WANGSA 2, WANGSA MAJU, 53300 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

T32767215

450,000.00

45.00

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

------

1,000,000.00

100.00

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

=====

+ Also Director


Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

ALI ASADOLLAHI MAMEDANI

MALAYSIA

R22754721

1.00

05/08/2014




DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

MAYSAM PEYMAN

Address

:

C-10-04, VILLA WANGSAMAS CONDOMINIUM, JALAN SRI WANGSA 2, WANGSA MAJU, 53300 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

T32767215

Nationality

:

IRANIAN

Date of Appointment

:

23/04/2012

 

DIRECTOR 2

 

Name Of Subject

:

MASOUD PEYMAN

Address

:

C-10-04, VILLA WANGSAMAS CONDOMINIUM, JALAN SRI WANGSA 2, WANGSA MAJU, 53300 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

A32274002

Nationality

:

IRANIAN

Date of Appointment

:

23/04/2012


MANAGEMENT

 

 

 

1)

Name of Subject

:

MAYSAM PEYMAN

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

KARTAR SINGH & CO.

Auditor' Address

:

ROOM 203, 189, JALAN TUANKU ABDUL RAHMAN, 2ND FLOOR, 50100 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. DHATCHAYANI A/P RAMANATHAN

New IC No

:

850305-14-6774

Address

:

17, JALAN PESONA 25/117A, KEMUNING PESONA, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the Subject has been involved in any litigation. Our databank consists of 99% of the wound up companies in Malaysia.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

DEFAULTER CHECK AGAINST SUBJECT


* We have checked through the Subject in our defaulters' database which comprised of debtors that have been blacklisted by our customers and debtors that have been placed or assigned to us for collection.

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

 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its supplier.

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

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A

Credit Term

:

N/A

Payment Mode

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Goods Traded

:

RUBBER AND RELATED PRODUCTS

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

5

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of rubber and related products.

The Subject engaged in selling of rubber and related products.

The Subject refused to disclose further information on its business operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-21633281/21634281

Match

:

N/A

Address Provided by Client

:

SUITE 42(D), 348 JALAN TUN RAZAK, LEVEL 42,50400,KUALA LUMPUR,WILAYAH PERSEKUTUAN.

Current Address

:

SUITE 42(D), 348 JALAN TUN RAZAK, LEVEL 42, 50400 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

 

Other Investigations


On 28th December 2015, we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2013 - 2015

]

Profit/(Loss) Before Tax

:

Increased

[

2013 - 2015

]

Return on Shareholder Funds

:

Unfavourable

[

0.74%

]

Return on Net Assets

:

Unfavourable

[

1.25%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject's management have been efficient in controlling its operating costs. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Liquidity

Current Ratio

:

Acceptable

[

1.11 Times

]

The Subject has an adequate liquidity position with its current liabilities well covered by its current assets. With its net current assets, the Subject should be able to repay its short term obligations.

Solvency

Liability Ratio

:

Unfavourable

[

7.69 Times

]

The Subject has high liabilities ratio and it may face financial difficulties if no additional capital is injected.

Overall Assessment :

Due to the efficient control of its operating costs, the Subject was able to remain profitable despite lower turnover achieved during the year. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject's liabilities level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : POOR

 

 

 

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

46201 : Wholesale of rubber

INDUSTRY :

TRADING

According to Business Monitor International, the retail market will begin to bounce back in 2016 after a rough year during 2015. The short-term outlook is bearish and it will take a number of years to alter spending habits away from saving and paying down high levels of debt. The local retail sector is expected to register subdued year-on-year growth in the first quarter of 2016, mainly due to the implementation of the goods and services tax (GST) and cautious consumer sentiment.

Growth in the first quarter of 2016 will be boosted by Chinese New Year. However, everything will be subjected to GST. In first quarter of 2015, retail sector grew 4.6% due to rush in purchases from customers that were looking to avoid GST, which was implemented on April 1 2015. In 2016, the wholesale and retail trade as well as food, beverage and accommodation sectors are expected to increase by 6.5% and 6%. The wholesale and retail trade sector continued to grow by 7.9% during the first half of 2015 supported by higher consumer spending, particularly prior to the implementation of GST.

Moreover, the wholesale segment expanded further to 9.2% supported by wholesale of petrol, diesel and construction materials as well as wholesale of agricultural raw materials which include rubber, palm oil and livestock. The retail segment increased by 7.4% backed by sales at specialized and non-specialized stores of household, information and communication equipment, as well as food, beverage and tobacco.

In addition, the 1Malaysia Mega Sales carnival, aimed at promoting the country as a preferred shopping destination and the expansion of retail outlets such as hypermarkets, large-scale superstores as well as departmental stores contributed to the segment’s growth. As at end-July 2015, there were 189 foreign owned hypermarkets, superstores and departmental stores operating nationwide. Meanwhile, the motor vehicle segment moderated to 4.8% due to slower sales of parts and accessories as well as new and used vehicles. In 2015, the wholesale and retail trade sector is expected to increase by 7.6% supported by steady domestic consumption. The food, beverage and accommodation sector expanded by 7% during the first half of 2015 on account of higher spending during the school holidays and festivities as well as tourism related activities.

Under budget 2016, a total of 4,215 brands of medicine and medical gases in the National Essential Medicines List (NEML) issued by the Ministry of Health and approved by the Minister of Finance and put up in measured doses or in the form of packaging for retail sale are subject to GST at zero rate. These include 321 chemical entities for treatment of over 30 diseases including heart disease, diabetes, hypertension, cancer, hepatitis and fertility treatment.

Over 60% of Gross Domestic Product (GDP) is contributed by domestic consumption. Therefore the wholesale and retail sector plays a crucial role in driving Malaysia's growth over the next decade despite the ongoing global economic slowdown. By 2020, Malaysia's wholesale and retail sector is expected to boost the country's total Gross National Income (GNI) by RM156 billion, creating 454,190 new jobs.

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2012, the Subject is a Private Limited company, focusing on trading of rubber and related products. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. A paid up capital of MYR 1,000,000 allows the Subject to expand its business more comfortably. However, the Subject does not have strong shareholders’ backing. Without a strong shareholders' backing, the opportunity of the Subject to expand its business is limited.

Being a small company, the Subject's business operation is supported by 5 employees. 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.

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. The Subject has high liabilities ratio and it may face financial difficulties if no additional capital is injected. Given a positive net worth standing at MYR 1,042,943, the Subject should be able to maintain its business in the near terms.

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

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

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

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2015-03-31

2014-03-31

2013-03-31

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

SUMMARY

FULL

FULL

Currency

MYR

MYR

MYR

TURNOVER

17,615,225

30,424,270

32,309,286

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

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

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

Total Turnover

17,615,225

30,424,270

32,309,286

Costs of Goods Sold

-

(29,649,956)

(31,520,653)

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

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

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

Gross Profit

-

774,314

788,633

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

13,381

9,909

46,808

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

13,381

9,909

46,808

Taxation

(5,641)

(5,820)

(15,694)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

7,740

4,089

31,114

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

35,203

31,114

-

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

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

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

As restated

35,203

31,114

-

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

42,943

35,203

31,114

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

42,943

35,203

31,114

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

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

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

INTEREST EXPENSE (as per notes to P&L)

DEPRECIATION (as per notes to P&L)

-

25,323

17,627

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

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

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

-

25,323

17,627

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

174,581

199,903

225,225

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

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

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

TOTAL LONG TERM ASSETS

174,581

199,903

225,225

Trade debtors

-

2,171,121

4,270,166

Other debtors, deposits & prepayments

-

31,301

32,483

Cash & bank balances

-

1,550,618

3,269,035

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

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

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

TOTAL CURRENT ASSETS

8,887,938

3,753,040

7,571,684

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

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

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

TOTAL ASSET

9,062,519

3,952,943

7,796,909

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

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

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

CURRENT LIABILITIES

Trade creditors

-

2,258,811

6,243,816

Other creditors & accruals

-

34,629

41,650

Provision for taxation

-

6,523

6,328

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

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

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

TOTAL CURRENT LIABILITIES

7,990,494

2,299,963

6,291,794

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

897,444

1,453,077

1,279,890

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

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

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

TOTAL NET ASSETS

1,072,025

1,652,980

1,505,115

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

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

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

SHARE CAPITAL

Ordinary share capital

1,000,000

1,000,000

1,000,000

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

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

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

TOTAL SHARE CAPITAL

1,000,000

1,000,000

1,000,000

Retained profit/(loss) carried forward

42,943

35,203

31,114

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

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

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

TOTAL RESERVES

42,943

35,203

31,114

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,042,943

1,035,203

1,031,114

Deferred taxation

-

9,434

9,366

Others

-

608,343

464,635

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

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

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

TOTAL LONG TERM LIABILITIES

29,082

617,777

474,001

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

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

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

1,072,025

1,652,980

1,505,115

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

-

1,550,618

3,269,035

Net Liquid Funds

-

1,550,618

3,269,035

Net Liquid Assets

897,444

1,453,077

1,279,890

Net Current Assets/(Liabilities)

897,444

1,453,077

1,279,890

Net Tangible Assets

1,072,025

1,652,980

1,505,115

Net Monetary Assets

868,362

835,300

805,889

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

-

9,909

46,808

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

-

35,232

64,435

BALANCE SHEET ITEMS

Total Borrowings

-

0

0

Total Liabilities

8,019,576

2,917,740

6,765,795

Total Assets

9,062,519

3,952,943

7,796,909

Net Assets

1,072,025

1,652,980

1,505,115

Net Assets Backing

1,042,943

1,035,203

1,031,114

Shareholders' Funds

1,042,943

1,035,203

1,031,114

Total Share Capital

1,000,000

1,000,000

1,000,000

Total Reserves

42,943

35,203

31,114

LIQUIDITY (Times)

Cash Ratio

-

0.67

0.52

Liquid Ratio

-

1.63

1.20

Current Ratio

1.11

1.63

1.20

WORKING CAPITAL CONTROL (Days)

Stock Ratio

-

0

0

Debtors Ratio

-

26

48

Creditors Ratio

-

28

72

SOLVENCY RATIOS (Times)

Gearing Ratio

-

0

0

Liabilities Ratio

7.69

2.82

6.56

Times Interest Earned Ratio

-

0

0

Assets Backing Ratio

1.07

1.65

1.51

PERFORMANCE RATIO (%)

Operating Profit Margin

0.08

0.03

0.14

Net Profit Margin

0.04

0.01

0.10

Return On Net Assets

1.25

0.60

3.11

Return On Capital Employed

1.25

0.60

3.11

Return On Shareholders' Funds/Equity

0.74

0.39

3.02

Dividend Pay Out Ratio (Times)

-

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

-

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.37

UK Pound

1

Rs.98.91

Euro

1

Rs.72.85

MYR

1

Rs.15.47

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

HNA

 

 

Report Prepared by :

ANK

 


 

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.