MIRA INFORM REPORT

 

 

Report No. :

306708

Report Date :

06.02.2015

 

IDENTIFICATION DETAILS

 

Name :

RECRON (MALAYSIA) SDN. BHD.

 

 

Formerly Known As :

REAL AIM DEVELOPMENT SDN BHD

 

 

Registered Office :

Suite 7.01 - 7.03, Wisma Goldhill, 67 Jalan Raja Chulan, Level 7, 50200 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

20.07.2007

 

 

Com. Reg. No.:

781769-K

 

 

Legal Form :

Private Limited (Limited By Share)

 

 

Line of Business :

Manufacturing of Textiles and Fibre Products.

 

 

No. of Employee :

7500 [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 but correct

 

 

Litigation :

Clear

 

 

NOTES :

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

 

 

ECGC Country Risk Classification List – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Malaysia

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

MALAYSIA ECONOMIC OVERVIEW

 

Malaysia, a middle-income country, has transformed itself since the 1970s from a producer of raw materials into an emerging multi-sector economy. Under current Prime Minister NAJIB, Malaysia is attempting to achieve high-income status by 2020 and to move farther up the value-added production chain by attracting investments in Islamic finance, high technology industries, biotechnology, and services. NAJIB's Economic Transformation Program (ETP) is a series of projects and policy measures intended to accelerate the country's economic growth. The government has also taken steps to liberalize some services sub-sectors. The NAJIB administration also is continuing efforts to boost domestic demand and reduce the economy's dependence on exports. Nevertheless, exports - particularly of electronics, oil and gas, palm oil and rubber - remain a significant driver of the economy. As an oil and gas exporter, Malaysia has profited from higher world energy prices, although the rising cost of domestic gasoline and diesel fuel, combined with sustained budget deficits, has forced Kuala Lumpur to begin to address fiscal shortfalls, through initial reductions in energy and sugar subsidies and the announcement of the 2015 implementation of a 6% goods and services tax. The government is also trying to lessen its dependence on state oil producer Petronas. The oil and gas sector supplies about 32% of government revenue in 2013. Bank Negara Malaysia (central bank) maintains healthy foreign exchange reserves, and a well-developed regulatory regime has limited Malaysia's exposure to riskier financial instruments and the global financial crisis. Nevertheless, Malaysia could be vulnerable to a fall in commodity prices or a general slowdown in global economic activity because exports are a major component of GDP. In order to attract increased investment, NAJIB earlier raised possible revisions to the special economic and social preferences accorded to ethnic Malays under the New Economic Policy of 1970, but retreated in 2013 after he encountered significant opposition from Malay nationalists and other vested interests. In September 2013 NAJIB launched the new Bumiputra Economic Empowerment Program (BEEP), policies that favor and advance the economic condition of ethnic Malays.

 

Source : CIA

 

 

EXECUTIVE SUMMARY



 

REGISTRATION NO.

:

781769-K

COMPANY NAME

:

RECRON (MALAYSIA) SDN. BHD.

FORMER NAME

:

REAL AIM DEVELOPMENT SDN BHD (20/08/2007)

INCORPORATION DATE

:

20/07/2007

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

SUITE 7.01 - 7.03, WISMA GOLDHILL, 67 JALAN RAJA CHULAN, LEVEL 7, 50200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

WISMA GOLDHILL, 67, JALAN RAJA CHULAN, LEVEL 7, LEVEL 8 & LEVEL 9, 50200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

TEL.NO.

:

03-20316000

FAX.NO.

:

03-20315000

WEB SITE

:

WWW.RECRONMALAYSIA.COM

CONTACT PERSON

:

KULKARNI VINAY RAMCHANDRA ( CEO )

INDUSTRY CODE

:

13990

PRINCIPAL ACTIVITY

:

MANUFACTURING OF TEXTILES AND FIBRE PRODUCTS

AUTHORISED CAPITAL

:

MYR 350,000,000.00 DIVIDED INTO
ORDINARY SHARE 350,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 113,187,500.00 DIVIDED INTO
ORDINARY SHARES 113,187,500 CASH OF MYR 1.00 EACH.

SALES

:

MYR 3,561,050,000 [2013]

NET WORTH

:

MYR 816,860,000 [2013]

M1000 OVERALL RANKING

:

135[2011]

M1000 INDUSTRY RANKING

:

1[2011]

STAFF STRENGTH

:

7500 [2015]

BANKER (S)

:

ICICI BANK LTD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

PROPOSED CREDIT LIMIT

:

MYR 243,000 (USD 81,000)

 

 

HISTORY / BACKGROUND

 


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

The Subject is principally engaged in the (as a / as an) manufacturing of textiles and fibre products.

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


 

According to the Malaysia 1000 publication, the Subject's ranking are as follows:

YEAR

2011

OVERALL RANKING

135

INDUSTRY RANKING

1

 



Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

15/11/2013

MYR 350,000,000.00

MYR 113,187,500.00

24/09/2013

MYR 200,000,000.00

MYR 113,187,500.00

20/09/2013

MYR 200,000,000.00

MYR 2,500,000.00

22/03/2008

MYR 50,000,000.00

MYR 2,500,000.00

28/08/2007

MYR 100,000.00

MYR 100,000.00

20/07/2007

MYR 100,000.00

MYR 2.00

 


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


Name

Address

IC/PP/Loc No

Shareholding

(%)

RELIANCE GLOBAL BUSINESS B.V.

CLAUDE DEBUSSYLAAN 18, 1082 MD AMSTERDAM, NETHERLANDS

XLZ00213422

113,187,500.00

100.00

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

------

113,187,500.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

UDESHI RAJEN DWARKADAS

Address

:

502 SHANTI APARTMENTS, 98 WALKESHWAR ROAD, BOMBAY - 400 006, INDIA, INDIA.

IC / PP No

:

Z21705096

Nationality

:

INDIAN

Date of Appointment

:

22/08/2007

 

DIRECTOR 2

 

Name Of Subject

:

PATIL VASANT KRISHNAJI

Address

:

PT 4309, JALAN TS 1/16, TAMAN SEMARAK, 71800 NILAI, NEGERI SEMBILAN, MALAYSIA.

IC / PP No

:

H6748797

Date of Appointment

:

10/04/2014

 

DIRECTOR 3

 

Name Of Subject

:

KULKARNI VINAY RAMCHANDRA

Address

:

N-8-1, SURIA STONOR CONDOMINIUM, 2, LORONG STONOR, 50450 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

501336910

Nationality

:

BRITISH

Date of Appointment

:

26/04/2011

 

DIRECTOR 4

 

Name Of Subject

:

ANIL KUMAR RAJBANSHI

Address

:

A-402, CHAITANYA TOWERS, APPASAHAB MARATHE, MARG, PRABHADEVI, MUMBAI-40002, INDIA, INDIA.

IC / PP No

:

Z1877333

Nationality

:

INDIAN

Date of Appointment

:

05/02/2008

 

DIRECTOR 5

 

Name Of Subject

:

PENDSE SHREE MUKUND

Address

:

A-13-08, SUASANA SENTRAL CONDOMINIUM, JALAN STESEN SENTRAL 5, KL SENTRAL, 50470 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

G9958726

Date of Appointment

:

10/04/2014



 

MANAGEMENT

 

 

1)

Name of Subject

:

KULKARNI VINAY RAMCHANDRA

Position

:

CEO

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS

Auditor' Address

:

1 SENTRAL, JALAN TRAVERS, K.L. CENTRAL, P.O.BOX 10192, LEVEL 15, 50706 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. SHAHNIZA ANOM BINTI ELIAS

IC / PP No

:

A1172646

New IC No

:

680929-01-5802

Address

:

26 JALAN UNGU U9/35, SUNWAY KAYANGAN, SEKSYEN U9, 40150 SHAH ALAM, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. TIA HWEI PING

New IC No

:

820813-10-5728

Address

:

118, JALAN SENTOSA 63, KAW 19, 41050 KLANG, SELANGOR, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

ICICI BANK LTD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

25/10/2010

DEBENTURE

ICICI BANK LIMITED, SINGAPORE BRANCH

USD 25,000,000.00

Unsatisfied

2

25/10/2010

MEMORANDUM OF CHARGE OVER DEPOSITS

ICICI BANK LIMITED, SINGAPORE BRANCH

-

Unsatisfied

3

11/10/2011

THE CHARGE MADE BETWEEN THE COMPANY AND MALAYAN BANKING BERHAD

MALAYAN BANKING BHD

USD 30,000,000.00

Unsatisfied

4

07/12/2012

THE CHARGE MADE BETWEEN THE COMPANY AND MALAYAN BANKING BERHAD

MALAYAN BANKING BHD

USD 10,625,000.00

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

Import Countries

:

ASIA



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

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

SOUTHEAST ASIA

AFRICA

MIDDLE EAST

UNITED STATES

EUROPE

Credit Term

:

30 - 90 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

TEXTILES AND FIBRE PRODUCTS

Ownership of premises

:

OWNED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011

2010

GROUP

N/A

N/A

N/A

N/A

N/A

N/A

COMPANY

7500

7,500

7,500

7,500

7,500

7,350

 

Branch

:

YES

No of Branches

:

2

Branch(es)

:

LOT 2322, TANGGA BATU INDUSTRIAL ESTATE, 76400 TANJONG KLING, MELAKA, MALAYSIA.

Tel No: 06-3511190

Fax No: 06-3511176

 

PT 1886, 1891, 1892, 7927, 7928, KAWASAN PERINDUSTRIAN NILAI, 71800 NILAI, NEGERI SEMBILAN, MALAYSIA.

Tel No: 06-7992855

Fax No: 06-7992872

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of textiles and fibre products.

The Subject is one of largest intergrated polyester and Textile Company with world class manufacturing facilities at Nilai and Melaka in Malaysia.

The Subject's products ranges are as follows:

1) Polyester Polymer Production
2) Nylon Polymer Production
3) Polyester Staple Fibre
4) Spun Yarns
5) Polyester Filament Yarns
6) PET bottle grade Resins
7) Fabrics

The Subject produces annually over 500,000 tons of Polyester Products, 36,000 tons of Nylon Products and 500 million meters of Fabrics.

The products are used for making ready made garments, home furnishings, curtain materials and others.

The Subject's vertically integrated production units have state of art machines and equipment. Its biggest asset is its highly skilled and dedicated work force.


RECENT DEVELOPMENT


We have checked with the Malaysian National News Agency's (BERNAMA)database, but no latest development was noted in our investigation.

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

0320316000

Current Telephone Number

:

03-20316000

Match

:

YES

Address Provided by Client

:

WISMA GOLDHILL, 67, JALAN RAJA CHULAN, LEVEL 7, LEVEL 8 & LEVEL 9,50200,KUALA LUMPUR,WILAYAH PERSEKUTUAN.

Current Address

:

WISMA GOLDHILL, 67, JALAN RAJA CHULAN, LEVEL 7, LEVEL 8 & LEVEL 9, 50200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

 

Other Investigations


On 5th February 2015 we contacted we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

(10.42%)

]

Return on Net Assets

:

Unfavourable

[

(10.26%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.Higher losses before tax during the year could be due to the higher operating costs incurred. 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

:

Acceptable

[

56 Days

]

Debtor Ratio

:

Favourable

[

12 Days

]

Creditors Ratio

:

Favourable

[

11 Days

]

The Subject kept adequate stocks to meet its normal business transactions without incurring excessive storage costs. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. 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

:

Unfavourable

[

0.19 Times

]

Current Ratio

:

Unfavourable

[

0.72 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Unfavourable

[

(6.38 Times)

]

Gearing Ratio

:

Acceptable

[

0.89 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's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

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. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. 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's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

Overall financial condition of the Subject : POOR

 

 

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2011

2012

2013

2014*

2015**

Population ( Million)

28.7

29.3

29.8

30.3

30.5

Gross Domestic Products ( % )

5.1

5.6

5.3

6.0

6.0

Domestic Demand ( % )

8.2

9.4

5.6

6.4

6.2

Private Expenditure ( % )

8.2

8.0

8.6

7.9

6.9

Consumption ( % )

7.1

1.0

5.7

6.5

5.6

Investment ( % )

12.2

11.7

13.3

12.0

10.7

Public Expenditure ( % )

8.4

13.3

4.4

2.3

4.2

Consumption ( % )

16.1

11.3

(1.2)

2.1

3.8

Investment ( % )

(0.3)

15.9

4.2

2.6

4.7

Balance of Trade ( MYR Million )

116,058

106,300

71,298

52,314

-

Government Finance ( MYR Million )

(45,511)

(42,297)

(39,993)

(37,291)

-

Government Finance to GDP / Fiscal Deficit ( % )

(5.4)

(4.5)

(4.0)

(3.5)

(3.0)

Inflation ( % Change in Composite CPI)

3.1

1.6

2.5

3.3

4.0

Unemployment Rate

3.3

3.2

3.0

3.0

3.0

Net International Reserves ( MYR Billion )

415

427

-

417

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

3.50

2.20

-

-

-

Average 3 Months of Non-performing Loans ( % )

14.80

14.70

-

-

-

Average Base Lending Rate ( % )

6.60

6.53

6.53

-

-

Business Loans Disbursed( % )

15.3

32.2

-

-

-

Foreign Investment ( MYR Million )

23,546.1

26,230.4

38,238.0

-

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

45,455

45,441

46,321

-

-

Registration of New Companies ( % )

3.0

(0.0)

1.9

-

-

Liquidation of Companies ( No. )

132,485

17,092

26,430

-

-

Liquidation of Companies ( % )

417.8

(87.1)

54.6

-

-

Registration of New Business ( No. )

284,598

324,761

329,895

-

-

Registration of New Business ( % )

5.0

14.0

2.0

-

-

Business Dissolved ( No. )

20,121

20,380

18,161

-

-

Business Dissolved ( % )

1.9

1.3

(10.9)

-

-

Sales of New Passenger Cars (' 000 Unit )

535.1

552.2

576.7

598.4

610.3

Cellular Phone Subscribers ( Million )

35.3

38.5

43.0

43.8

-

Tourist Arrival ( Million Persons )

24.7

25.0

25.7

28.0

-

Hotel Occupancy Rate ( % )

60.6

62.4

62.6

-

-

Credit Cards Spending ( % )

15.6

12.6

-

-

-

Bad Cheque Offenders (No.)

32,627

26,982

28,876

-

-

Individual Bankruptcy ( No.)

19,167

19,575

21,984

-

-

Individual Bankruptcy ( % )

5.8

2.1

12.3

-

-



INDUSTRIES ( % of Growth ):

2011

2012

2013

2014*

2015**

Agriculture

5.8

1.0

2.1

3.8

3.1

Palm Oil

10.8

(0.3)

2.6

6.7

-

Rubber

6.1

(7.9)

(10.1)

(10.4)

-

Forestry & Logging

(7.6)

(4.5)

(7.8)

(4.2)

-

Fishing

2.1

4.3

1.6

2.7

-

Other Agriculture

7.1

6.4

8.2

6.2

-

Industry Non-Performing Loans ( MYR Million )

634.1

-

-

-

-

% of Industry Non-Performing Loans

3.2

-

-

-

-

Mining

(5.4)

1.4

0.9

(0.8)

2.8

Oil & Gas

(1.7)

-

-

-

-

Other Mining

-

-

-

-

-

Industry Non-performing Loans ( MYR Million )

46.5

-

-

-

-

% of Industry Non-performing Loans

0.1

-

-

-

-

Manufacturing #

4.7

4.8

3.4

6.6

5.5

Exported-oriented Industries

4.1

6.5

3.3

5.6

-

Electrical & Electronics

(4.0)

12.7

6.9

13.3

-

Rubber Products

20.7

3.0

11.7

(0.3)

-

Wood Products

(5.1)

8.7

(2.7)

5.1

-

Textiles & Apparel

13.2

(7.1)

(2.6)

11.5

-

Domestic-oriented Industries

10.7

1.7

6.8

9.4

-

Food, Beverages & Tobacco

4.80

2.70

3.60

6.13

6.13

Chemical & Chemical Products

10.0

10.8

5.6

-

-

Plastic Products

3.8

-

-

-

-

Iron & Steel

2.2

(6.6)

5.0

0.1

-

Fabricated Metal Products

21.8

13.8

9.9

2.9

-

Non-metallic Mineral

12.1

2.9

(2.0)

5.4

-

Transport Equipment

12.0

3.4

13.8

22.9

-

Paper & Paper Products

9.5

3.1

1.8

4.7

-

Crude Oil Refineries

9.3

-

-

-

-

Industry Non-Performing Loans ( MYR Million )

6,537.2

-

-

-

-

% of Industry Non-Performing Loans

25.7

-

-

-

-

Construction

4.7

18.6

10.9

12.7

10.7

Industry Non-Performing Loans ( MYR Million )

3,856.9

-

-

-

-

% of Industry Non-Performing Loans

10.2

-

-

-

-

Services

7.1

6.4

5.9

5.9

5.6

Electric, Gas & Water

3.5

4.4

4.2

3.6

3.9

Transport, Storage & Communication

6.50

7.10

7.30

7.50

7.15

Wholesale, Retail, Hotel & Restaurant

5.2

4.7

5.9

6.9

6.5

Finance, Insurance & Real Estate

6.90

9.70

3.70

4.65

4.25

Government Services

12.4

9.4

8.3

6.1

5.6

Other Services

5.1

3.9

5.1

4.8

4.5

Industry Non-Performing Loans ( MYR Million )

6,825.2

-

-

-

-

% of Industry Non-Performing Loans

23.4

-

-

-

-

* Estimate / Preliminary

** Forecast

# Based On Manufacturing Production Index 



INDUSTRY ANALYSIS

 

 

MSIC CODE

13990 : Manufacture of other textiles n.e.c.

INDUSTRY :

MANUFACTURING

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

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

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

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

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

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

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

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 2007, the Subject is a Private Limited company, focusing on manufacturing of textiles and fibre products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. The Subject is a large entity with strong capital position of MYR 113,187,500. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment.

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. Being a large entity, the Subject has a steady workforce of 7500 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. 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 higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. The gearing level of the Subject is slightly high, therefore it faces moderate financial risk. Given a positive net worth standing at MYR 816,860,000, the Subject should be able to maintain its business in the near terms.

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.

Based on the above condition, we recommend credit be granted to the Subject normally.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

3,561,050,000

3,106,020,000

3,807,050,000

3,192,020,000

2,888,960,000

Other Income

56,170,000

1,260,000

5,430,000

88,430,000

-

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

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

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

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

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

Total Turnover

3,617,220,000

3,107,280,000

3,812,480,000

3,280,450,000

2,888,960,000

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(130,320,000)

(115,700,000)

44,290,000

144,620,000

11,710,000

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(130,320,000)

(115,700,000)

44,290,000

144,620,000

11,710,000

Taxation

45,210,000

47,940,000

(8,250,000)

(21,810,000)

4,700,000

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(85,110,000)

(67,760,000)

36,040,000

122,810,000

16,410,000

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

153,200,000

220,960,000

184,920,000

62,110,000

45,700,000

Prior year adjustment

230,000

-

-

-

-

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

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

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

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

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

As restated

153,430,000

220,960,000

184,920,000

62,110,000

45,700,000

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

68,320,000

153,200,000

220,960,000

184,920,000

62,110,000

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

68,320,000

153,200,000

220,960,000

184,920,000

62,110,000

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

10,920,000

10,570,000

8,260,000

11,160,000

11,410,000

Term loan / Borrowing

6,750,000

8,270,000

8,130,000

9,020,000

19,910,000

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

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

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

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

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

17,670,000

18,840,000

16,390,000

20,180,000

31,320,000

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

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

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

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

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

 

 

 

 

BALANCE SHEET

 

 

ASSETS EMPLOYED:

FIXED ASSETS

1,389,860,000

1,478,190,000

1,547,530,000

1,481,940,000

1,579,120,000

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

330,000

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

330,000

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,390,190,000

1,478,190,000

1,547,530,000

1,481,940,000

1,579,120,000

Stocks

546,950,000

381,210,000

465,570,000

452,260,000

449,240,000

Trade debtors

116,790,000

78,470,000

136,750,000

136,800,000

142,430,000

Other debtors, deposits & prepayments

77,250,000

15,870,000

15,560,000

48,500,000

7,480,000

Short term deposits

-

3,820,000

3,970,000

3,870,000

-

Cash & bank balances

490,000

400,000

120,000

1,400,000

70,000

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

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

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

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

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

TOTAL CURRENT ASSETS

741,480,000

479,770,000

621,970,000

642,830,000

599,220,000

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

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

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

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

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

TOTAL ASSET

2,131,670,000

1,957,960,000

2,169,500,000

2,124,770,000

2,178,340,000

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

103,060,000

140,930,000

117,000,000

132,460,000

111,700,000

Other creditors & accruals

64,410,000

55,920,000

45,840,000

48,130,000

48,370,000

Bank overdraft

222,550,000

204,910,000

183,460,000

128,540,000

235,080,000

Short term borrowings/Term loans

98,440,000

91,750,000

95,310,000

661,610,000

654,000,000

Other borrowings

123,230,000

121,090,000

103,950,000

100,000,000

165,000,000

Amounts owing to holding company

171,100,000

7,830,000

-

-

-

Amounts owing to related companies

129,620,000

2,270,000

-

-

-

Other liabilities

121,320,000

97,220,000

117,320,000

6,450,000

15,300,000

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,033,730,000

721,920,000

662,880,000

1,077,190,000

1,229,450,000

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(292,250,000)

(242,150,000)

(40,910,000)

(434,360,000)

(630,230,000)

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

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

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

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

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

TOTAL NET ASSETS

1,097,940,000

1,236,040,000

1,506,620,000

1,047,580,000

948,890,000

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

113,190,000

2,500,000

2,500,000

2,500,000

2,500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

113,190,000

2,500,000

2,500,000

2,500,000

2,500,000

Capital reserve

635,350,000

681,270,000

727,190,000

773,110,000

819,040,000

Retained profit/(loss) carried forward

68,320,000

153,200,000

220,960,000

184,920,000

62,110,000

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

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

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

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

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

TOTAL RESERVES

703,670,000

834,470,000

948,150,000

958,030,000

881,150,000

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

816,860,000

836,970,000

950,650,000

960,530,000

883,650,000

Long term loans

278,930,000

351,710,000

460,670,000

-

-

Deferred taxation

2,150,000

47,360,000

95,300,000

87,050,000

65,240,000

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

281,080,000

399,070,000

555,970,000

87,050,000

65,240,000

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

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

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

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

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

1,097,940,000

1,236,040,000

1,506,620,000

1,047,580,000

948,890,000

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

490,000

4,220,000

4,090,000

5,270,000

70,000

Net Liquid Funds

(222,060,000)

(200,690,000)

(179,370,000)

(123,270,000)

(235,010,000)

Net Liquid Assets

(839,200,000)

(623,360,000)

(506,480,000)

(886,620,000)

(1,079,470,000)

Net Current Assets/(Liabilities)

(292,250,000)

(242,150,000)

(40,910,000)

(434,360,000)

(630,230,000)

Net Tangible Assets

1,097,940,000

1,236,040,000

1,506,620,000

1,047,580,000

948,890,000

Net Monetary Assets

(1,120,280,000)

(1,022,430,000)

(1,062,450,000)

(973,670,000)

(1,144,710,000)

BALANCE SHEET ITEMS

Total Borrowings

723,150,000

769,460,000

843,390,000

890,150,000

1,054,080,000

Total Liabilities

1,314,810,000

1,120,990,000

1,218,850,000

1,164,240,000

1,294,690,000

Total Assets

2,131,670,000

1,957,960,000

2,169,500,000

2,124,770,000

2,178,340,000

Net Assets

1,097,940,000

1,236,040,000

1,506,620,000

1,047,580,000

948,890,000

Net Assets Backing

816,860,000

836,970,000

950,650,000

960,530,000

883,650,000

Shareholders' Funds

816,860,000

836,970,000

950,650,000

960,530,000

883,650,000

Total Share Capital

113,190,000

2,500,000

2,500,000

2,500,000

2,500,000

Total Reserves

703,670,000

834,470,000

948,150,000

958,030,000

881,150,000

LIQUIDITY (Times)

Cash Ratio

0.00

0.01

0.01

0.00

0.00

Liquid Ratio

0.19

0.14

0.24

0.18

0.12

Current Ratio

0.72

0.66

0.94

0.60

0.49

WORKING CAPITAL CONTROL (Days)

Stock Ratio

56

45

45

52

57

Debtors Ratio

12

9

13

16

18

Creditors Ratio

11

17

11

15

14

SOLVENCY RATIOS (Times)

Gearing Ratio

0.89

0.92

0.89

0.93

1.19

Liabilities Ratio

1.61

1.34

1.28

1.21

1.47

Times Interest Earned Ratio

(6.38)

(5.14)

3.70

8.17

1.37

Assets Backing Ratio

9.70

494.42

602.65

419.03

379.56

PERFORMANCE RATIO (%)

Operating Profit Margin

(3.66)

(3.73)

1.16

4.53

0.41

Net Profit Margin

(2.39)

(2.18)

0.95

3.85

0.57

Return On Net Assets

(10.26)

(7.84)

4.03

15.73

4.53

Return On Capital Employed

(8.53)

(6.72)

3.59

14.01

3.63

Return On Shareholders' Funds/Equity

(10.42)

(8.10)

3.79

12.79

1.86

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.87

UK Pound

1

Rs.94.07

Euro

1

Rs.70.19

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.