MIRA INFORM REPORT

 

 

Report No. :

306890

Report Date :

10.02.2015

 

IDENTIFICATION DETAILS

 

Name :

GOLDEN AGRI INTERNATIONAL PTE LTD

 

 

Formerly Known As :

AFP AGRI-RESURCES PTE LTD

 

ALDEBURGH PTE LTD

 

 

Registered Office :

108, Pasir Panjang Road, 06-00, Golden Agri Plaza, 118535

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

17.02.1998

 

 

Com. Reg. No.:

199800781-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Crude Palm Oil.

 

 

No. of Employees :

250 [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)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

199800781-G

COMPANY NAME

:

GOLDEN AGRI INTERNATIONAL PTE LTD

FORMER NAME

:

AFP AGRI-RESURCES PTE LTD (22/07/1999)
ALDEBURGH PTE LTD (27/06/1998)

INCORPORATION DATE

:

17/02/1998

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

108, PASIR PANJANG ROAD, 06-00, GOLDEN AGRI PLAZA, 118535, SINGAPORE.

BUSINESS ADDRESS

:

108, PASIR PANJANG ROAD, 06-00, GOLDEN AGRI PLAZA, 118535, SINGAPORE.

TEL.NO.

:

65-65900800

FAX.NO.

:

65-62247756

WEB SITE

:

WWW.GOLDENAGRI.COM.SG

CONTACT PERSON

:

SIMON LIM ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF CRUDE PALM OIL

ISSUED AND PAID UP CAPITAL

:

2,450,000.00 ORDINARY SHARE, OF A VALUE OF SGD 20,000,000.00

SALES

:

USD 4,521,695,000 [2013]

NET WORTH

:

USD 96,789,000 [2013]

STAFF STRENGTH

:

250 [2015]

BANKER (S)

:

COMMERZBANK AKTIENGESELLSCHAFT
COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.
FORTIS BANK (NETHERLAND) N.V SINGAPORE BRANCH
PT BANK MANDIRI (PERSERO) TBK
RAIFFEISEN BANK INTERNATIONAL AG
THE BANK OF TOKYO LTD
WESTLB AG
FORTIS BANK S.A./N.V.
ABN AMRO BANK N.V.
OVERSEA-CHINESE BANKING CORPORATION LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

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 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 crude palm oil.

 

The immediate holding company of the Subject is GOLDEN AGRI-RESOURCES LTD, a company incorporated in MAURITIUS.

 

Share Capital History

Date

Issue & Paid Up Capital

10/02/2015

SGD 20,000,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

GOLDEN AGRI-RESOURCES LTD

C/O MULTICONSULT LIMITED, LES CASCADES BUILDING, EDITH CAVELL STREET, PORT LOUIS, MAURITIUS.

T03UF0450G

2,450,000.00

100.00

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

------

2,450,000.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :

 

Local No

Country

Company

(%)

As At

965815H

MALAYSIA

GOLDEN AGRI INTERNATIONAL (M) TRADING SDN. BHD.

100.00

31/12/2013

INDIA

GOLDEN AGRI RESOURCES (INDIA) PRIVATE LIMITED

100.00

31/12/2012

CAYMAN ISLANDS

GOLDEN AGRI INTERNATIONAL TRADING (CAYMAN) LTD

100.00

31/12/2013

MAURITIUS

GOLDEN AGRI INTERNATIONAL TRADING (MAURITIUS) LTD

100.00

31/12/2013

201131260D

SINGAPORE

GOLDEN AGRI INTERNATIONAL INDIA HOLDING PTE. LTD.

100.00

31/12/2012

198803778N

SINGAPORE

GOLDEN AGRI PLAZA PTE. LTD.

100.00

31/12/2012

CAYMAN ISLANDS

GOLDEN AGRI INTERNATIONAL (CAYMAN) LTD

100.00

31/12/2013



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHEN SAU HUA

Address

:

1, STIRLING ROAD, SHEPHERD'S HILL ESTATE, 148942, SINGAPORE.

IC / PP No

:

S6972966E

Nationality

:

SINGAPOREAN

Date of Appointment

:

02/08/2002

 

DIRECTOR 2

 

Name Of Subject

:

SIMON LIM

Address

:

JL. SUKARELA NO.1, RT 009/RW 009, PENJARINGAN, JAKARTA UTARA, INDONESIA.

IC / PP No

:

X068935

Nationality

:

INDONESIAN

Date of Appointment

:

02/08/2002

 

DIRECTOR 3

 

Name Of Subject

:

MILTON SUBIANTO NG

Address

:

9, RHU CROSS, 12-08, COSTA RHU, 437436, SINGAPORE.

IC / PP No

:

S2567370J

Nationality

:

SINGAPOREAN

Date of Appointment

:

06/04/1999

 

DIRECTOR 4

 

Name Of Subject

:

DJAFAR WIDJAJA

Address

:

38, STEVENS ROAD, 02-02, SINGAPORE, 257845, SINGAPORE.

IC / PP No

:

S2173297D

Nationality

:

SINGAPOREAN

Date of Appointment

:

06/04/1999

 

DIRECTOR 5

 

Name Of Subject

:

RAFAEL BUHAY CONCEPCION JR.

Address

:

JL. PRAPANCA IV, NO 64, KEBAYORAN BARU, JAKARTA SELATAN, INDONESIA.

IC / PP No

:

EB9992413

Nationality

:

FILIPINO

Date of Appointment

:

02/08/2002

 

DIRECTOR 6

 

Name Of Subject

:

OEI JONG NIAN @ FRANKY OESMAN WIDJAJA

Address

:

7A, BISHOPSGATE, 249973, SINGAPORE.

IC / PP No

:

S2173296F

Nationality

:

SINGAPOREAN

Date of Appointment

:

06/04/1999


MANAGEMENT

 

 

 

1)

Name of Subject

:

SIMON LIM

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

MOORE STEPHENS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LYE CHOR MEI

IC / PP No

:

S2590497D

Address

:

34, DAKOTA CRESCENT, 06-04, DAKOTA RESIDENCES, 399936, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

COMMERZBANK AKTIENGESELLSCHAFT

 

2)

Name

:

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

 

3)

Name

:

FORTIS BANK (NETHERLAND) N.V SINGAPORE BRANCH

 

4)

Name

:

PT BANK MANDIRI (PERSERO) TBK

 

5)

Name

:

RAIFFEISEN BANK INTERNATIONAL AG

 

6)

Name

:

THE BANK OF TOKYO LTD

 

7)

Name

:

WESTLB AG

 

8)

Name

:

FORTIS BANK S.A./N.V.

 

9)

Name

:

ABN AMRO BANK N.V.

 

10)

Name

:

OVERSEA-CHINESE BANKING CORPORATION LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200706143

31/07/2007

N/A

THE BANK OF TOKYO LTD

-

Unsatisfied

C200707118

30/08/2007

N/A

PT BANK MANDIRI (PERSERO) TBK

-

Unsatisfied

C200707120

30/08/2007

N/A

PT BANK MANDIRI (PERSERO) TBK

-

Unsatisfied

C200707121

30/08/2007

N/A

PT BANK MANDIRI (PERSERO) TBK

-

Unsatisfied

C200708066

27/09/2007

N/A

THE BANK OF TOKYO LTD

-

Unsatisfied

C200710393

27/11/2007

N/A

FORTIS BANK (NETHERLAND) N.V SINGAPORE BRANCH

-

Unsatisfied

C200710394

27/11/2007

N/A

FORTIS BANK S.A./N.V.

-

Unsatisfied

C200808610

16/09/2008

N/A

COMMERZBANK AKTIENGESELLSCHAFT

-

Unsatisfied

C200808613

16/09/2008

N/A

COMMERZBANK AKTIENGESELLSCHAFT

-

Unsatisfied

C201109859

08/08/2011

N/A

RAIFFEISEN BANK INTERNATIONAL AG

-

Unsatisfied

C201110413

21/08/2011

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201110414

21/08/2011

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201110415

21/08/2011

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201110416

21/08/2011

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201110417

21/08/2011

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201206355

12/06/2012

N/A

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

-

Unsatisfied

C201304474

28/03/2013

N/A

THE BANK OF TOKYO LTD

-

Unsatisfied

C201306840

21/05/2013

N/A

PORTIGON AG SINGAPORE BRANCH

-

Unsatisfied

C201307672

06/06/2013

N/A

RAIFFEISEN BANK INTERNATIONAL AG

USD 50,000,000.00

Unsatisfied

C201307870

11/06/2013

N/A

ABN AMRO BANK N.V.

-

Unsatisfied

C201308165

18/06/2013

N/A

BANCO SANTANDER, S.A.

-

Unsatisfied

C201308930

02/07/2013

N/A

OVERSEA-CHINESE BANKING CORPORATION LIMITED

-

Unsatisfied

C201409016

22/08/2014

N/A

RAIFFEISEN BANK INTERNATIONAL AG

50,000,000.00

Unsatisfied

C201409527

04/09/2014

N/A

RAIFFEISEN BANK INTERNATIONAL AG

-

Unsatisfied

C201410390

24/09/2014

N/A

THE BANK OF TOKYOMITSUBISHI UFJ, LTD.

-

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.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

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

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

CRUDE PALM OIL

 

Total Number of Employees:

 

YEAR

2015

2014

2013


GROUP

N/A

N/A

N/A

COMPANY

250

150

150

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of crude palm oil.

The Subject is the related company of Golden Agri-Resources Ltd ("GAR") is the world's second largest palm oil plantation company with a total planted area of 459,500 hectares (including smallholders) as at 30 September 2012, located in Indonesia. It has integrated operations focused on the production of palm-based edible oil and fat.

The Subject is engaged in the distribution of palm oil and its related products.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65900800

Match

:

N/A

Address Provided by Client

:

108 PASIR PANJANG ROAD 06-00 GOLDEN AGRI PLAZA SINGAPORE 118535

Current Address

:

108, PASIR PANJANG ROAD, 06-00, GOLDEN AGRI PLAZA, 118535, SINGAPORE.

Match

:

YES

 

Other Investigations


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

:

Acceptable

[

18.47%

]

Return on Net Assets

:

Acceptable

[

19.84%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The higher profit could be attributed to the increase in turnover. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

3 Days

]

Debtor Ratio

:

Favourable

[

31 Days

]

Creditors Ratio

:

Favourable

[

35 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. 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

:

Favourable

[

1.08 Times

]

Current Ratio

:

Unfavourable

[

1.11 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

[

2.54 Times

]

Gearing Ratio

:

Unfavourable

[

3.39 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject 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. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing 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 : LIMITED

 

 

 

SINGAPORE ECONOMIC/ INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1998, the Subject is a Private Limited company, focusing on trading of crude palm oil. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. The Subject is a large entity with strong capital position of SGD 20,000,000. 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. The Subject is a fairly large and rapidly growing company with over 250 staff in its operations Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.


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. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 96,789,000, 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 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. 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 SINGAPORE FINANCIAL REPORTING STANDARDS.

GOLDEN AGRI INTERNATIONAL PTE LTD

 

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

SUMMARY

Currency

USD

USD

USD

USD

SGD

TURNOVER

4,521,695,000

4,568,025,000

4,509,646,000

2,588,379,000

1,958,744,054

Other Income

-

-

-

5,981,000

-

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

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

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

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

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

Total Turnover

4,521,695,000

4,568,025,000

4,509,646,000

2,594,360,000

1,958,744,054

Costs of Goods Sold

(4,294,672,000)

(4,422,949,000)

(4,396,303,000)

(2,517,449,000)

-

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

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

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

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

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

Gross Profit

227,023,000

145,076,000

113,343,000

76,911,000

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

20,612,000

15,244,000

13,925,000

17,657,000

10,212,542

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

20,612,000

15,244,000

13,925,000

17,657,000

10,212,542

Taxation

(2,731,000)

(293,000)

(372,000)

(1,213,000)

(60,688)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

17,881,000

14,951,000

13,553,000

16,444,000

10,151,854

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

64,298,000

49,347,000

35,794,000

19,350,000

9,198,146

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

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

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

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

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

As restated

64,298,000

49,347,000

35,794,000

19,350,000

9,198,146

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

82,179,000

64,298,000

49,347,000

35,794,000

19,350,000

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

82,179,000

64,298,000

49,347,000

35,794,000

19,350,000

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Lease interest

4,000

4,000

3,000

3,000

-

Term loan / Borrowing

9,860,000

6,543,000

5,645,000

3,319,000

-

Trust receipts

3,489,000

5,971,000

7,594,000

2,072,000

-

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

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

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

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

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

13,353,000

12,518,000

13,242,000

5,394,000

-

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

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

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

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

 

BALANCE SHEET

 

 

GOLDEN AGRI INTERNATIONAL PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

6,293,000

7,492,000

7,808,000

3,414,000

42,576,846

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

30,717,000

30,717,000

30,683,000

30,683,000

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

30,717,000

30,717,000

30,683,000

30,683,000

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

37,010,000

38,209,000

38,491,000

34,097,000

42,576,846

Stocks

33,280,000

2,479,000

97,517,000

48,673,000

-

Trade debtors

381,402,000

408,417,000

211,160,000

117,151,000

-

Other debtors, deposits & prepayments

4,987,000

52,888,000

28,399,000

36,072,000

-

Short term deposits

-

10,361,000

13,693,000

13,930,000

-

Amount due from holding company

117,000

422,000

1,127,000

396,000

-

Amount due from subsidiary companies

27,262,000

19,233,000

17,273,000

15,674,000

-

Amount due from related companies

-

192,105,000

280,626,000

155,054,000

-

Cash & bank balances

82,086,000

8,650,000

15,375,000

9,631,000

-

Others

818,286,000

-

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

1,347,420,000

694,555,000

665,170,000

396,581,000

374,010,504

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

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

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

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

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

TOTAL ASSET

1,384,430,000

732,764,000

703,661,000

430,678,000

416,587,351

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

407,610,000

479,619,000

431,021,000

97,048,000

-

Other creditors & accruals

101,665,000

8,041,000

24,306,000

5,377,000

-

Hire purchase & lease creditors

15,000

22,000

21,000

21,000

-

Short term borrowings/Term loans

151,360,000

7,500,000

7,500,000

7,500,000

-

Other borrowings

102,182,000

86,434,000

34,988,000

40,315,000

-

Deposits from customers

-

-

-

24,789,000

-

Amounts owing to related companies

-

19,236,000

2,103,000

177,009,000

-

Provision for taxation

1,243,000

270,000

324,000

1,214,000

-

Other liabilities

449,150,000

-

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,213,225,000

601,122,000

500,263,000

353,273,000

292,700,175

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

134,195,000

93,433,000

164,907,000

43,308,000

81,310,329

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

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

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

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

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

TOTAL NET ASSETS

171,205,000

131,642,000

203,398,000

77,405,000

123,887,175

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

14,610,000

14,610,000

14,610,000

14,610,000

20,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

14,610,000

14,610,000

14,610,000

14,610,000

20,000,000

Retained profit/(loss) carried forward

82,179,000

64,298,000

49,347,000

35,794,000

19,350,000

Others

-

-

-

-

0

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

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

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

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

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

TOTAL RESERVES

82,179,000

64,298,000

49,347,000

35,794,000

22,977,032

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

96,789,000

78,908,000

63,957,000

50,404,000

42,977,032

Long term loans

74,389,000

52,691,000

139,379,000

26,918,000

-

Lease obligations

27,000

43,000

62,000

83,000

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

74,416,000

52,734,000

139,441,000

27,001,000

80,910,144

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

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

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

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

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

171,205,000

131,642,000

203,398,000

77,405,000

123,887,175

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

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

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

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

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

 

FINANCIAL RATIO

 

 

GOLDEN AGRI INTERNATIONAL PTE LTD

 

TYPES OF FUNDS

Cash

82,086,000

19,011,000

29,068,000

23,561,000

-

Net Liquid Funds

82,086,000

19,011,000

29,068,000

23,561,000

-

Net Liquid Assets

100,915,000

90,954,000

67,390,000

(5,365,000)

81,310,329

Net Current Assets/(Liabilities)

134,195,000

93,433,000

164,907,000

43,308,000

81,310,329

Net Tangible Assets

171,205,000

131,642,000

203,398,000

77,405,000

123,887,175

Net Monetary Assets

26,499,000

38,220,000

(72,051,000)

(32,366,000)

400,185

BALANCE SHEET ITEMS

Total Borrowings

327,973,000

146,690,000

181,950,000

74,837,000

-

Total Liabilities

1,287,641,000

653,856,000

639,704,000

380,274,000

373,610,319

Total Assets

1,384,430,000

732,764,000

703,661,000

430,678,000

416,587,350

Net Assets

171,205,000

131,642,000

203,398,000

77,405,000

123,887,175

Net Assets Backing

96,789,000

78,908,000

63,957,000

50,404,000

42,977,031

Shareholders' Funds

96,789,000

78,908,000

63,957,000

50,404,000

42,977,032

Total Share Capital

14,610,000

14,610,000

14,610,000

14,610,000

20,000,000

Total Reserves

82,179,000

64,298,000

49,347,000

35,794,000

22,977,032

LIQUIDITY (Times)

Cash Ratio

0.07

0.03

0.06

0.07

-

Liquid Ratio

1.08

1.15

1.13

0.98

-

Current Ratio

1.11

1.16

1.33

1.12

1.28

WORKING CAPITAL CONTROL (Days)

Stock Ratio

3

0

8

7

-

Debtors Ratio

31

33

17

17

-

Creditors Ratio

35

40

36

14

-

SOLVENCY RATIOS (Times)

Gearing Ratio

3.39

1.86

2.84

1.48

-

Liabilities Ratio

13.30

8.29

10.00

7.54

8.69

Times Interest Earned Ratio

2.54

2.22

2.05

4.27

-

Assets Backing Ratio

11.72

9.01

13.92

5.30

6.19

PERFORMANCE RATIO (%)

Operating Profit Margin

0.46

0.33

0.31

0.68

0.52

Net Profit Margin

0.40

0.33

0.30

0.64

0.52

Return On Net Assets

19.84

21.09

13.36

29.78

8.24

Return On Capital Employed

19.84

21.09

13.36

29.77

8.24

Return On Shareholders' Funds/Equity

18.47

18.95

21.19

32.62

23.62

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.14

UK Pound

1

Rs.94.79

Euro

1

Rs.70.38

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NIT

 

               

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.