MIRA INFORM REPORT

 

 

Report No. :

329634

Report Date :

02.07.2015

 

IDENTIFICATION DETAILS

 

Name :

LUVATA MALAYSIA SDN. BHD.

 

 

Registered Office :

Suite 335 A, Johor Tower, Jalan Gereja, 3rd Floor, 80100 Johor Bahru, Johor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

16.01.1997

 

 

Com. Reg. No.:

417125-K

 

 

Legal Form :

Private Limited (Limited By Share)

 

 

Line of Business :

Manufacturing and dealing of copper products.

 

 

No. of Employees :

300 [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 – 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. 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 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 also trying to lessen its dependence on state oil producer Petronas. The oil and gas sector supplied about 29% of government revenue in 2014. 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. 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.

:

417125-K

COMPANY NAME

:

LUVATA MALAYSIA SDN. BHD.

FORMER NAME

:

OUTOKUMPU COPPER PRODUCTS (MALAYSIA) SDN BHD (27/06/2006)

INCORPORATION DATE

:

16/01/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

SUITE 335A, JOHOR TOWER, JALAN GEREJA, 3RD FLOOR, 80100 JOHOR BAHRU, JOHOR, MALAYSIA.

BUSINESS ADDRESS

:

PLO 573, JALAN KELULI 10, KAWASAN PERINDUSTRIAN PASIR GUDANG, 81700 PASIR GUDANG, JOHOR, MALAYSIA.

TEL.NO.

:

07-2526688

FAX.NO.

:

07-2521336

WEB SITE

:

WWW.LUVATA.COM

CONTACT PERSON

:

BERNDT MICHAEL NORDGREN ( MANAGING DIRECTOR )

INDUSTRY CODE

:

23

PRINCIPAL ACTIVITY

:

MANUFACTURING AND DEALING OF COPPER PRODUCTS

AUTHORISED CAPITAL

:

MYR 120,000,000.00 DIVIDED INTO
ORDINARY SHARE 20,000,000.00 OF MYR 1.00 EACH.
PREFERENCE SHARE 100,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 120,000,000.00 DIVIDED INTO
ORDINARY SHARES 20,000,000 CASH OF MYR 1.00 EACH.
PREFERENCE SHARES 31,842,755 CASH AND 68,157,245 OTHERWISE OF MYR 1.00 EACH.

SALES

:

MYR 755,444,300 [2013]

NET WORTH

:

MYR 196,440,830 [2013]

M1000 OVERALL RANKING

:

648[2011]

M1000 INDUSTRY RANKING

:

9[2011]

STAFF STRENGTH

:

300 [2015]

BANKER (S)

 

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

HIGH

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, 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 and dealing of copper 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

648

INDUSTRY RANKING

9

 

The immediate holding company of the Subject is LUVATA ESPOO OY, a company incorporated in FINLAND.

 

Share Capital History

 

Date

Authorised Shared Capital

Issue & Paid Up Capital

15/02/2013

MYR 120,000,000.00

MYR 120,000,000.00

25/05/1998

MYR 120,000,000.00

MYR 78,000,000.00

09/02/1998

MYR 120,000,000.00

MYR 24,000,000.00

16/01/1997

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

(%)

LUVATA ESPOO OY

TUULIKUJA 2, FIN-02100, ESPOO, FINLAND.

XLZ00218330

120,000,000.00

100.00

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

------

120,000,000.00

100.00

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

=====

+ Also Director

 

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



Local No

Country

Company

(%)

As At

213175H

MALAYSIA

AUSTIN HILLS COUNTRY RESORT BERHAD

2.00

26/11/2014

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. EAPEN ABRAHAM A/L K E ABRAHAM

Address

:

10, JALAN LEMBAH 8, BANDAR SERI ALAM, 81750 MASAI, JOHOR, MALAYSIA.

IC / PP No

:

4793147

New IC No

:

550404-01-5919

Date of Birth

:

04/04/1955

Nationality

:

MALAYSIAN

Date of Appointment

:

19/10/2011

 

DIRECTOR 2

 

Name Of Subject

:

MS. LAU SIEW DEE

Address

:

9, JALAN JELITA 5, TAMAN PELANGI INDAH, 81800 ULU TIRAM, JOHOR, MALAYSIA.

IC / PP No

:

A0604714

New IC No

:

670313-01-5856

Date of Birth

:

13/03/1967

Nationality

:

MALAYSIAN

Date of Appointment

:

19/10/2011

 

DIRECTOR 3

 

Name Of Subject

:

MR. BERNDT MICHAEL NORDGREN

Address

:

B8-W2, BLOCK B, KONDOMINIUM STRAITS VIEW, JALAN PERMAS SELATAN, TAMAN PERMAS JAYA, 81750 MASAI, JOHOR, MALAYSIA.

IC / PP No

:

PX4214216

Nationality

:

FINN

Date of Appointment

:

19/10/2011

 

DIRECTOR 4

 

Name Of Subject

:

DATUK DATUK ABD.RAMAN B.HJ.SAAD

Address

:

42, JALAN JINGGA 4, TAMAN PELANGI, 80400 JOHOR BAHRU, JOHOR, MALAYSIA.

IC / PP No

:

5635178

New IC No

:

490402-04-5557

Date of Birth

:

02/04/1949

Nationality

:

MALAYSIAN

Date of Appointment

:

10/12/1997



MANAGEMENT

 

1)

Name of Subject

:

BERNDT MICHAEL NORDGREN

Position

:

MANAGING DIRECTOR

 

2)

Name of Subject

:

EAPEN ABRAHAM

Position

:

ACCOUNTANT

 

3)

Name of Subject

:

SIA HENG HUAT

Position

:

MARKETING MANAGER

 

4)

Name of Subject

:

GERALDINE LAU

Position

:

HUMAN RESOURCE MANAGER

 

5)

Name of Subject

:

MOHAMED ARIFF

Position

:

PRODUCTION MANAGER

 

AUDITOR

 

Auditor

:

KPMG

Auditor' Address

:

KPMG TOWER, 8 FIRST AVENUE, BANDAR UTAMA, LEVEL 10, 47800 PETALING JAYA, SELANGOR, MALAYSIA.

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. CHONG SIOW PEI

New IC No

:

790921-01-6322

Address

:

26 JALAN TASEK SATU, TAMAN TASEK, 80200 JOHOR BAHRU, JOHOR, MALAYSIA.

 

 

BANKING

 

Banking relations are maintained principally with:

1)

Name

:

MALAYAN BANKING BHD

 

 

ENCUMBRANCE (S)

 

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

 

 

LITIGATION CHECK AGAINST SUBJECT

 

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

 

No legal action was found in our databank.

 

No winding up petition was found in our databank.

 

 

DEFAULTER CHECK AGAINST SUBJECT

 

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


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

 

 

PAYMENT RECORD

 

SOURCES OF RAW MATERIALS:

 

Local

:

YES

Percentage

:

40%

Overseas

:

YES

Percentage

:

60%

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

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

60%

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Percentage

:

40%

Export Market

:

AUSTRALIA

NEW ZEALAND

UNITED ARAB EMIRATES

ASIA

Credit Term

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)
LETTER OF CREDIT (LC)

Type of Customer

:

AUTOMOTIVE INDUSTRIES,ELECTRICAL & ELECTRONIC INDUSTRIES,TELECOMUNICATION INDUSTRY

 

 

OPERATIONS

 

Products manufactured

:

COPPER PRODUCTS

Product Brand Name

:

AUTOKUMPU

Award

:

1 ) MS ISO 9001 : 2000 Year :2003

Member(s) / Affiliate(s)

:

FEDERATION OF MALAYSIAN MANUFACTURERS (FMM)

SMI ASSOCIATION OF MALAYSIA

THE ELECTRICAL AND ELECTRONICS ASSOCIATION OF MALAYSIA (TEEAM)

MALAYSIA EXTERNAL TRADE DEVELOPMENT CORPORATION (MATRADE)

MALAYSIAN INTERNATIONAL CHAMBER OF COMMERCE AND INDUSTRY (MICCI)

Production Capacity

:

APPROXIMATELY 1,500 TONNES PER MONTH

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011

GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

300

300

300

270

270

 

Branch

:

NO

Other Information:


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

The Subject is one of the copper product manufacturer for various industrial applications.

The Subject produces a wide range of products including anodes, brass rod, profiles, rods & bars, sheets & plates, strips, tubes, welding products, wire and related products.

The Subject produces its copper products according to its customers' requirements.

The Subject's products are mainly used in various applications such as electrical and electronic conductivity, switch gears, electrical appliances, bus duct.

The Subject is specialises in custom designed plants for surface treatment of wire and strip as well as treatment of industrial waste water.

The Subject provides its customers with service, maintenance and upgrading of both surface treatment and waste water treatment plants.

The Subject's production machineries are semi-automated.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that:

 

Telephone Number Provided By Client

:

607 252 8688

Current Telephone Number

:

07-2526688

Match

:

YES

Address Provided by Client

:

PLO 573, JALAN KELULI 10, KAWASAN PERINDUSTRIAN PASIR GUDANG,81700,PASIR GUDANG,JOHOR.

Current Address

:

PLO 573, JALAN KELULI 10, KAWASAN PERINDUSTRIAN PASIR GUDANG, 81700 PASIR GUDANG, JOHOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

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

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

(0.70%)

]

Return on Net Assets

:

Unfavourable

[

(0.78%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's profit fell sharply because of the high 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

:

Favourable

[

31 Days

]

Debtor Ratio

:

Favourable

[

47 Days

]

Creditors Ratio

:

Unfavourable

[

70 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 unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Favourable

[

1.29 Times

]

Current Ratio

:

Unfavourable

[

1.72 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

[

0.91 Times

]

Gearing Ratio

:

Favourable

[

0.00 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 had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. 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 was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

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

30.3

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

23 : MANUFACTURE OF OTHER NON-METALLIC MINERAL PRODUCTS

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 1997, the Subject is a Private Limited company, focusing on manufacturing and dealing of copper products. 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 MYR 120,000,000. We are confident with the Subject's business and its future growth prospect. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.


Over the years, the Subject has established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. The Subject is a fairly large and rapidly growing company with over 300 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. To improve its quality products and services, we noted that the Subject has received a number of certifications & awards. This will improve the customer's confidence level to the Subject.


Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject 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. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at MYR 196,440,830, the Subject should be able to maintain its business in the near terms.


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


The 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 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

755,444,300

736,360,230

952,254,451

816,247,283

514,211,182

Other Income

868,938

2,285,786

2,165,223

6,194,683

4,991,237

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

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

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

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

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

Total Turnover

756,313,238

738,646,016

954,419,674

822,441,966

519,202,419

Costs of Goods Sold

(733,659,717)

(703,276,929)

(912,654,674)

(775,144,731)

(450,417,569)

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

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

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

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

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

Gross Profit

22,653,521

35,369,087

41,765,000

47,297,235

68,784,850

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

156,076

13,883,659

15,818,018

23,256,081

51,507,277

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

156,076

13,883,659

15,818,018

23,256,081

51,507,277

Taxation

(1,536,794)

(1,094,890)

(3,014,447)

(647,292)

(6,249,657)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(1,380,718)

12,788,769

12,803,571

22,608,789

45,257,620

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

77,821,548

65,032,779

52,229,208

29,620,419

(15,637,201)

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

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

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

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

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

As restated

77,821,548

65,032,779

52,229,208

29,620,419

(15,637,201)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

76,440,830

77,821,548

65,032,779

52,229,208

29,620,419

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

76,440,830

77,821,548

65,032,779

52,229,208

29,620,419

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

(1,683,202)

(2,196,762)

(5,078,186)

3,267,987

428,198

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

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

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

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

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

(1,683,202)

(2,196,762)

(5,078,186)

3,267,987

428,198

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

9,563,187

9,209,468

7,932,363

7,034,134

6,332,664

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

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

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

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

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

9,563,187

9,209,468

7,932,363

7,034,134

6,332,664

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

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

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

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

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

 

 

BALANCE SHEET

 

ASSETS EMPLOYED:

FIXED ASSETS

88,799,163

93,950,746

107,271,587

92,031,745

84,106,338

Deferred assets

-

1,117,000

2,209,000

5,267,000

5,891,000

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

1,117,000

2,209,000

5,267,000

5,891,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

88,799,163

95,067,746

109,480,587

97,298,745

89,997,338

Stocks

64,780,642

103,856,242

69,284,298

30,476,211

37,453,921

Trade debtors

97,966,704

101,722,911

137,044,573

114,317,067

78,409,671

Other debtors, deposits & prepayments

864,999

1,387,411

1,091,412

811,655

1,133,048

Amount due from related companies

733,615

852,439

805,527

651,686

585,873

Cash & bank balances

92,867,390

38,466,307

24,300,933

13,762,800

12,639,511

Others

108,435

133,027

119,802

69,024

1,097

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

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

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

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

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

TOTAL CURRENT ASSETS

257,321,785

246,418,337

232,646,545

160,088,443

130,223,121

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

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

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

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

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

TOTAL ASSET

346,120,948

341,486,083

342,127,132

257,387,188

220,220,459

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

139,945,862

109,996,467

57,698,663

27,691,827

11,530,776

Other creditors & accruals

7,574,247

7,601,509

15,986,318

5,521,244

4,319,642

Short term borrowings/Term loans

-

13,761,000

15,230,400

-

-

Amounts owing to holding company

1,223,738

12,021,404

67,699,686

37,721,699

675,798

Amounts owing to related companies

437,271

284,155

479,286

432,065

273,235

Other liabilities

-

-

-

-

20,236,096

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

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

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

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

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

TOTAL CURRENT LIABILITIES

149,181,118

143,664,535

157,094,353

71,366,835

37,035,547

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

108,140,667

102,753,802

75,552,192

88,721,608

93,187,574

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

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

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

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

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

TOTAL NET ASSETS

196,939,830

197,821,548

185,032,779

186,020,353

183,184,912

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

120,000,000

120,000,000

120,000,000

120,000,000

120,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

120,000,000

120,000,000

120,000,000

120,000,000

120,000,000

Retained profit/(loss) carried forward

76,440,830

77,821,548

65,032,779

52,229,208

29,620,419

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

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

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

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

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

TOTAL RESERVES

76,440,830

77,821,548

65,032,779

52,229,208

29,620,419

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

196,440,830

197,821,548

185,032,779

172,229,208

149,620,419

Deferred taxation

499,000

-

-

-

-

Others

-

-

-

13,791,145

33,564,493

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

499,000

-

-

13,791,145

33,564,493

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

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

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

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

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

196,939,830

197,821,548

185,032,779

186,020,353

183,184,912

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

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

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

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

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

 

 

FINANCIAL RATIO

 

TYPES OF FUNDS

Cash

92,867,390

38,466,307

24,300,933

13,762,800

12,639,511

Net Liquid Funds

92,867,390

38,466,307

24,300,933

13,762,800

12,639,511

Net Liquid Assets

43,360,025

(1,102,440)

6,267,894

58,245,397

55,733,653

Net Current Assets/(Liabilities)

108,140,667

102,753,802

75,552,192

88,721,608

93,187,574

Net Tangible Assets

196,939,830

197,821,548

185,032,779

186,020,353

183,184,912

Net Monetary Assets

42,861,025

(1,102,440)

6,267,894

44,454,252

22,169,160

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(1,527,126)

11,686,897

10,739,832

26,524,068

51,935,475

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

8,036,061

20,896,365

18,672,195

33,558,202

58,268,139

BALANCE SHEET ITEMS

Total Borrowings

0

13,761,000

15,230,400

0

0

Total Liabilities

149,680,118

143,664,535

157,094,353

85,157,980

70,600,040

Total Assets

346,120,948

341,486,083

342,127,132

257,387,188

220,220,459

Net Assets

196,939,830

197,821,548

185,032,779

186,020,353

183,184,912

Net Assets Backing

196,440,830

197,821,548

185,032,779

172,229,208

149,620,419

Shareholders' Funds

196,440,830

197,821,548

185,032,779

172,229,208

149,620,419

Total Share Capital

120,000,000

120,000,000

120,000,000

120,000,000

120,000,000

Total Reserves

76,440,830

77,821,548

65,032,779

52,229,208

29,620,419

LIQUIDITY (Times)

Cash Ratio

0.62

0.27

0.15

0.19

0.34

Liquid Ratio

1.29

0.99

1.04

1.82

2.50

Current Ratio

1.72

1.72

1.48

2.24

3.52

WORKING CAPITAL CONTROL (Days)

Stock Ratio

31

51

27

14

27

Debtors Ratio

47

50

53

51

56

Creditors Ratio

70

57

23

13

9

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.07

0.08

0.00

0.00

Liabilities Ratio

0.76

0.73

0.85

0.49

0.47

Times Interest Earned Ratio

0.91

(5.32)

(2.11)

8.12

121.29

Assets Backing Ratio

1.64

1.65

1.54

1.55

1.53

PERFORMANCE RATIO (%)

Operating Profit Margin

0.02

1.89

1.66

2.85

10.02

Net Profit Margin

(0.18)

1.74

1.34

2.77

8.80

Return On Net Assets

(0.78)

5.91

5.80

14.26

28.35

Return On Capital Employed

(0.78)

5.91

5.80

14.26

28.35

Return On Shareholders' Funds/Equity

(0.70)

6.46

6.92

13.13

30.25

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.63.62

UK Pound

1

Rs.99.89

Euro

1

Rs.70.77

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

VNT

 

               

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.