MIRA INFORM REPORT

 

 

Report No. :

356883

Report Date :

30.12.2015

 

IDENTIFICATION DETAILS

 

Name :

VICTORY PLASTER CEILING SDN. BHD.

 

 

Registered Office :

40-3, Lebuh Pulau Pinang, Pusat Perniagaan Nbc, Off Jalan Meru, 2nd Floor, 41050 Klang, Selangor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.05.2014

 

 

Date of Incorporation :

05.06.2002

 

 

Com. Reg. No.:

581960-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

The Subject engaged in trading in plaster products and plaster ceiling contract works.

 

 

No. of Employee :

Not Available

 

 

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.

:

581960-W

COMPANY NAME

:

VICTORY PLASTER CEILING SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

05/06/2002

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

40-3, LEBUH PULAU PINANG, PUSAT PERNIAGAAN NBC, OFF JALAN MERU, 2ND FLOOR, 41050 KLANG, SELANGOR, MALAYSIA.

BUSINESS ADDRESS

:

3-1, BLOK A, ZENITH CORPORATE PARK, JALAN SS7/26, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

TEL.NO.

:

N/A

FAX.NO.

:

N/A

CONTACT PERSON

:

N/A

INDUSTRY CODE

:

43909

PRINCIPAL ACTIVITY

:

TRADING IN PLASTER PRODUCTS AND PLASTER CEILING CONTRACT WORKS

AUTHORISED CAPITAL

:

MYR 5,000,000.00 DIVIDED INTO 
ORDINARY SHARE 5,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 2,500,000.00 DIVIDED INTO 
ORDINARY SHARES 2,316,000 CASH AND 184,000 OTHERWISE OF MYR 1.00 EACH.

SALES

:

MYR 933,785 [2014]

NET WORTH

:

MYR 2,092,486 [2014]

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

UNKNOWN

MANAGEMENT CAPABILITY

:

N/A

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

N/A

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 in plaster products and plaster ceiling contract works.

 

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

 

Former Address(es)

Address

As At Date

8-2, JALAN ARA SD 7/3A, BANDAR SRI DAMANSARA, 52200, WILAYAH PERSEKUTUAN, MALAYSIA

01/12/2006

20, LORONG KASAWARI 4, TAMAN ENG ANN, TINGKAT 1, 41150, SELANGOR, MALAYSIA

06/06/2006

38-2, JALAN 25/70A, DESA SRI HARTAMAS, 50480, WILAYAH PERSEKUTUAN, MALAYSIA

08/01/2009

20, LORONG KASAWARI 4, TAMAN ENG ANN, TINGKAT 1, 41150, SELANGOR, MALAYSIA

13/03/2012

NO. 6,6A,6B,LORONG BENDAHARA 38, OFF JALAN SG. JATI, TAMAN SERI INDAH, 41200, SELANGOR, MALAYSIA

15/02/2013

NO 42 JLN SERULING 58, TAMAN KLANG JAYA, 41200, SELANGOR, MALAYSIA

N/A

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

30/11/2014

MYR 5,000,000.00

MYR 2,500,000.00

01/12/2006

MYR 5,000,000.00

MYR 484,000.00

25/03/2003

MYR 500,000.00

MYR 300,000.00

07/06/2002

MYR 100,000.00

MYR 50,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MS. TEE BEE HAA +

1, LORONG BENDAHARA 42, TAMAN SRI INDAH, JALAN SUNGAI JATI, 41000 KLANG, SELANGOR, MALAYSIA.

700810-10-5566 A1587417

2,499,999.00

100.00

MR. LIM BOON PENG +

1, LORONG BENDAHARA 42, TAMAN SRI INDAH, JALAN SUNGAI JATI, 41000 KLANG, SELANGOR, MALAYSIA.

560302-01-5423 8204361

1.00

0.00

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

------

2,500,000.00

100.00

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

=====

+ Also Director

 

Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

KALAISELVI A/P RENGANATHAN

MALAYSIA

671109-10-5576

N/A

N/A

TAN CHIN SHIONG

MALAYSIA

751231-08-5679

N/A

N/A

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. LIM BOON PENG

Address

:

1, LORONG BENDAHARA 42, TAMAN SRI INDAH, JALAN SUNGAI JATI, 41000 KLANG, SELANGOR, MALAYSIA.

Other Address(es)

:

- JLN TENGKU BADAR, JALAN TENGKU BADAR UTARA, PANDAMARAN, 41000 KLANG, SELANGOR, MALAYSIA.

- 43,LRG.BUNGOR, OFF JLN.SAMY, PORT KELANG, MALAYSIA.

IC / PP No

:

8204361

New IC No

:

560302-01-5423

Date of Birth

:

02/03/1956

Nationality

:

MALAYSIAN

Date of Appointment

:

11/01/2010

 

DIRECTOR 2

 

Name Of Subject

:

MS. TEE BEE HAA

Address

:

1, LORONG BENDAHARA 42, TAMAN SRI INDAH, JALAN SUNGAI JATI, 41000 KLANG, SELANGOR, MALAYSIA.

Other Address(es)

:

NO. 18, JALAN SOLOK SG 2B/KS3, SUNGAI BERTEK, 41200 KLANG, SELANGOR, MALAYSIA.

IC / PP No

:

A1587417

New IC No

:

700810-10-5566

Date of Birth

:

10/08/1970

Nationality

:

MALAYSIAN

Date of Appointment

:

15/05/2007



MANAGEMENT


No data found in our databank. 

 

AUDITOR

 

Auditor

:

CM LING & CO.

Auditor' Address

:

11A-3B, JALAN PJU 1/3D, SUNWAYMAS COMMERCIAL CENTRE, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. YAP CHUAN YIK

IC / PP No

:

7098020

New IC No

:

630719-10-5505

Address

:

160E, JALAN LIMAU BESAR, OFF JALAN MERU, 41050 KLANG, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. TEH POH PING

IC / PP No

:

A0997989

New IC No

:

680517-10-5262

Address

:

160E, JALAN LIMAU BESAR, OFF JALAN MERU, 41050 KLANG, SELANGOR, MALAYSIA.

 

 

 

 

 

 

BANKING


No Banker found in our databank. 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

17/08/2011

N/A

PUBLIC BANK BERHAD

-

Satisfied

 

 

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

 

 

CLIENTELE


No data found in our databank. 

 

OPERATIONS

 

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading in plaster products and plaster ceiling contract works. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

N/A

Match

:

N/A

Address Provided by Client

:

A-9-1, 9TH FLOOR, MEGAN PHEONIX JALAN 2-142A, OFF JALAN CHERAS KUALA LUMPUR 56000

Current Address

:

3-1, BLOK A, ZENITH CORPORATE PARK, JALAN SS7/26, 47301 PETALING JAYA, SELANGOR, MALAYSIA.

Match

:

N/A

Latest Financial Accounts

:

YES

 

 

Other Investigations


We were unable to contact the Subject.

we contacted the Subject's company Secretary but they had lost contact with the Subject.

We found contact number based on the address provided at 03-9100 3506 but it has no connection with the Subject.

We were unable to verify the business address.

We found another contact number for the Subject at 03-5162 3592 but it invalid.

We manged to contact Mrs Lim, wife of one of the Subject's Director Mr Lim on her mobile at 0122325366 but she refused to cooperate with us.

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

(12.01%)

]

Return on Net Assets

:

Unfavourable

[

(7.89%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject incurred losses during the year due to the inefficient control of its operating costs. The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Unfavourable

[

297 Days

]

Debtor Ratio

:

Unfavourable

[

405 Days

]

Creditors Ratio

:

Favourable

[

24 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

2.79 Times

]

Current Ratio

:

Favourable

[

3.81 Times

]

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

Solvency

Interest Cover

:

Unfavourable

[

(2.22 Times)

]

Gearing Ratio

:

Favourable

[

0.34 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject's losses increased but its turnover showed a  fluctuating trend. This indicate the Subject was slowly losing its market share due to its competitors. 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 interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : LIMITED

 

 

 

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

 

43909 : Other specialized construction activities, 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

 


During our investigation, we were unable to contact the Subject as well as its Directors. In view of this, the Subject's existence in the market is in doubt. Based on the above condition, the Subject is not qualified for credit assessment. 



PROFIT AND LOSS ACCOUNT

 

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

VICTORY PLASTER CEILING SDN. BHD.

 

Financial Year End

2014-05-31

2013-05-31

2012-05-31

2011-05-31

2010-05-31

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

SUMMARY

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

933,785

2,195,861

1,579,432

3,198,665

1,736,528

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

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

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

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

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

Total Turnover

933,785

2,195,861

1,579,432

3,198,665

1,736,528

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(251,386)

268,382

(717,762)

(143,303)

172,154

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(251,386)

268,382

(717,762)

(143,303)

172,154

Taxation

-

(56,169)

118,454

(16,873)

(53,400)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(251,386)

212,213

(599,308)

(160,176)

118,754

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(156,128)

(368,341)

230,967

391,143

272,389

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

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

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

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

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

As restated

(156,128)

(368,341)

230,967

391,143

272,389

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(407,514)

(156,128)

(368,341)

230,967

391,143

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(407,514)

(156,128)

(368,341)

230,967

391,143

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

77,964

118,536

-

-

-

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

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

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

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

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

77,964

118,536

-

-

-

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

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

-

-

-

DEPRECIATION (as per notes to P&L)

9,644

63,619

-

-

-

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

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

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

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

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

9,644

63,619

-

-

-

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

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

 

 

 

 

 

 

 

 

BALANCE SHEET

 

VICTORY PLASTER CEILING SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

45,804

326,620

2,241,095

2,334,739

357,380

Deferred assets

49,000

49,000

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

49,000

49,000

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

94,804

375,620

2,241,095

2,334,739

357,380

Stocks

760,582

1,386,138

-

-

-

Trade debtors

1,035,426

700,643

-

-

-

Other debtors, deposits & prepayments

618,633

615,782

-

-

-

Amount due from director

435,447

502,103

-

-

-

Cash & bank balances

2,210

32,485

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

2,852,298

3,237,151

2,534,429

2,947,014

3,793,970

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

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

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

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

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

TOTAL ASSET

2,947,102

3,612,771

4,775,524

5,281,753

4,151,350

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

60,159

106,567

-

-

-

Other creditors & accruals

73,945

135,265

-

-

-

Hire purchase & lease creditors

-

67,122

-

-

-

Bank overdraft

529,814

550,311

-

-

-

Short term borrowings/Term loans

84,528

100,040

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

748,446

959,305

1,631,653

2,131,735

1,122,512

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,103,852

2,277,846

902,776

815,279

2,671,458

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

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

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

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

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

TOTAL NET ASSETS

2,198,656

2,653,466

3,143,871

3,150,018

3,028,838

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

2,500,000

2,500,000

2,500,000

2,500,000

2,500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

2,500,000

2,500,000

2,500,000

2,500,000

2,500,000

Retained profit/(loss) carried forward

(407,514)

(156,128)

(368,341)

230,967

391,143

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

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

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

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

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

TOTAL RESERVES

(407,514)

(156,128)

(368,341)

230,967

391,143

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,092,486

2,343,872

2,131,659

2,730,967

2,891,143

Long term loans

106,170

190,309

-

-

-

Hire purchase creditors

-

119,285

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

106,170

309,594

1,012,212

419,051

137,695

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

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

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

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

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

2,198,656

2,653,466

3,143,871

3,150,018

3,028,838

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

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

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

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

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

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

VICTORY PLASTER CEILING SDN. BHD.

 

TYPES OF FUNDS

Cash

2,210

32,485

-

-

-

Net Liquid Funds

(527,604)

(517,826)

-

-

-

Net Liquid Assets

1,343,270

891,708

902,776

815,279

2,671,458

Net Current Assets/(Liabilities)

2,103,852

2,277,846

902,776

815,279

2,671,458

Net Tangible Assets

2,198,656

2,653,466

3,143,871

3,150,018

3,028,838

Net Monetary Assets

1,237,100

582,114

(109,436)

396,228

2,533,763

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(173,422)

386,918

-

-

-

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

(163,778)

450,537

-

-

-

BALANCE SHEET ITEMS

Total Borrowings

720,512

1,027,067

-

-

-

Total Liabilities

854,616

1,268,899

2,643,865

2,550,786

1,260,207

Total Assets

2,947,102

3,612,771

4,775,524

5,281,753

4,151,350

Net Assets

2,198,656

2,653,466

3,143,871

3,150,018

3,028,838

Net Assets Backing

2,092,486

2,343,872

2,131,659

2,730,967

2,891,143

Shareholders' Funds

2,092,486

2,343,872

2,131,659

2,730,967

2,891,143

Total Share Capital

2,500,000

2,500,000

2,500,000

2,500,000

2,500,000

Total Reserves

(407,514)

(156,128)

(368,341)

230,967

391,143

LIQUIDITY (Times)

Cash Ratio

0

0.03

-

-

-

Liquid Ratio

2.79

1.93

-

-

-

Current Ratio

3.81

3.37

1.55

1.38

3.38

WORKING CAPITAL CONTROL (Days)

Stock Ratio

297

230

-

-

-

Debtors Ratio

405

116

-

-

-

Creditors Ratio

24

18

-

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.34

0.44

-

-

-

Liabilities Ratio

0.41

0.54

1.24

0.93

0.44

Times Interest Earned Ratio

(2.22)

3.26

-

-

-

Assets Backing Ratio

0.88

1.06

1.26

1.26

1.21

PERFORMANCE RATIO (%)

Operating Profit Margin

(26.92)

12.22

(45.44)

(4.48)

9.91

Net Profit Margin

(26.92)

9.66

(37.94)

(5.01)

6.84

Return On Net Assets

(7.89)

14.58

(22.83)

(4.55)

5.68

Return On Capital Employed

(6.36)

11.83

(22.83)

(4.55)

5.68

Return On Shareholders' Funds/Equity

(12.01)

9.05

(28.11)

(5.87)

4.11



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.15.43

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

HEE

 

 

Report Prepared by :

TRU

 


 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.