MIRA INFORM REPORT

 

 

Report No. :

331362

Report Date :

10.07.2015

 

IDENTIFICATION DETAILS

 

Name :

EXCELPOINT SYSTEMS (PTE) LTD

 

 

Registered Office :

15, Changi Business Park Central, 1, 06-00, 486057

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

19.11.1987

 

 

Com. Reg. No.:

198703628-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in the software and multimedia works(inc software maintenance), computer systems intergration services.

 

 

No. of Employees :

150 [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 :

Exists

 

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)

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. Unemployment is very low. The economy depends heavily on exports, particularly of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 


 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

198703628-M

COMPANY NAME

:

EXCELPOINT SYSTEMS (PTE) LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

19/11/1987

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

15, CHANGI BUSINESS PARK CENTRAL, 1, 06-00, 486057, SINGAPORE.

BUSINESS ADDRESS

:

15, CHANGI BUSINESS PARK CENTRAL, 1, 06-00, 486057, SINGAPORE.

TEL.NO.

:

65-67418966

FAX.NO.

:

65-67418980

WEB SITE

:

WWW.EXCELPOINT.COM

CONTACT PERSON

:

PHUAY YONG HEN ( MANAGING EDITOR )

PRINCIPAL ACTIVITY

:

SOFTWARE AND MULTIMEDIA WORKS(INC SOFTWARE MAINTENANCE), COMPUTER SYSTEMS INTERGRATION SERVICES

ISSUED AND PAID UP CAPITAL

:

6,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 6,000,000.00 

SALES

:

USD 256,717,084 [2013]

NET WORTH

:

USD 6,356,749 [2013]

STAFF STRENGTH

:

150 [2015]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) software and multimedia works(inc software maintenance), computer systems intergration services.


 

The immediate holding company of the Subject is EXCELPOINT TECHNOLOGY LTD., a company incorporated in SINGAPORE.

 

Share Capital History

Date

Issue & Paid Up Capital

11/06/2015

SGD 6,000,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

EXCELPOINT TECHNOLOGY LTD.

15, CHANGI BUSINESS PARK CENTRAL 1, 06-00, 486057, SINGAPORE.

200103280C

6,000,000.00

100.00

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

------

6,000,000.00

100.00

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

=====

 

+ Also Director

 





DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

MR. PHUAY YONG HEN

Address

:

22B, KING ALBERT PARK, 598325, SINGAPORE.

IC / PP No

:

S1258804F

Nationality

:

SINGAPOREAN

Date of Appointment

:

19/11/1987

 

DIRECTOR 2

 

Name Of Subject

:

HAN JIAK SIEW

Address

:

22B, KING ALBERT PARK, 598325, SINGAPORE.

IC / PP No

:

S1248308B

Nationality

:

SINGAPOREAN

Date of Appointment

:

21/10/1992



MANAGEMENT

 

 

1)

Name of Subject

:

PHUAY YONG HEN

Position

:

MANAGING EDITOR

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

WONG LAI LENG

IC / PP No

:

S1176982I

Address

:

241, BUKIT BATOK EAST AVENUE 5, 02-277, 650241, SINGAPORE.

 

BANKING


No Banker found in our databank. 

 

ENCUMBRANCE (S)


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

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank against the Subject whether the subject has been involved in any litigation. 

LEGAL ACTION

 

 

Code No

:

99

Case No

:

2715

Year

:

2009

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

02/02/2009

Solicitor

:

SIOW JIT THONG

Solicitor Ref

:

DS/4441/0508/SM-PI

Solicitor Firm

:

DAVID SIOW CHUA & TAN LLC

Plaintiff

:

DAVID KOI GEK YEOW

Defendants

:

EXCELPOINT SYSTEMS (PTE) LTD (198703628)

15, CHANGI BUSINESS PARK CENTRAL 1, 06-00, 486057, SINGAPORE.

Amount Claimed

:

6621.70

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

 

No winding up petition was found in our databank

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES


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

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

 

Services

:

SOFTWARE AND MULTIMEDIA WORKS(INC SOFTWARE MAINTENANCE), COMPUTER SYSTEMS INTERGRATION SERVICES

Ownership of premises

:

OWNED

 

Total Number of Employees:

 

YEAR

2015

2013

2012

2011

GROUP

N/A

N/A

N/A

N/A

COMPANY

150

150

150

150

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) software and multimedia works(inc software maintenance), computer systems intergration services. 

The Subject is one of the companies listed under the Excelpoint group of companies.

The Group is a total solutions provider of quality components, engineering designs and supply chain services to electronics manufacturers in Asia including original equipment manufacturers ("OEM"), original design manufacturers ("ODM") and electronics manufacturing services providers ("EMS").

The Group has three research and development (R&D) centres supported by a team of dedicated R&D professionals to create innovative solutions that will help customers go to market quickly and efficiently. 

The Subject focuses on the development of software and multimedia works. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67418966

Match

:

N/A

Address Provided by Client

:

15, CHANGI BUSINESS PARK CENTRAL 1, #06-00,486057,SINGAPORE

Current Address

:

15, CHANGI BUSINESS PARK CENTRAL, 1, 06-00, 486057, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information.

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Favourable

[

31.78%

]

Return on Net Assets

:

Favourable

[

42.07%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The higher profit could be attributed to the increase in turnover. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

33 Days

]

Debtor Ratio

:

Acceptable

[

55 Days

]

Creditors Ratio

:

Favourable

[

30 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. 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

[

0.69 Times

]

Current Ratio

:

Unfavourable

[

1.05 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

:

Acceptable

[

5.86 Times

]

Gearing Ratio

:

Unfavourable

[

4.99 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. 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 :

Generally, the Subject's performance has improved with higher turnover and profit. 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 had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. 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 : FAIR

 

 

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 :

INFORMATION TECHNOLOGY

Singapore's infocomm services industry is well-positioned to tap into the new business opportunities of the digital age. An early mover in infocomm technology, Singapore today ranks as the second most network-ready country in the world and the first in Asia, according to the World Economic Forum's "Global Information Technology Report 2014". The roll out of the Intelligent Nation 2015 Master Plan and the National Broadband Network will further strengthen Singapore's infrastructure network.

Furthermore, BMI has a positive outlook for the growth of Singapore's IT market in 2014, which will underperform emerging market growth rates, but is expected to outperform against other developed markets. Strong income growth, exposure to the APAC growth story and government policy will all support IT market growth over the medium term. Growth from the sales of PC and devices will slow as high device penetration in the city state means little prospect for first time sales, but short replacement cycles and strong demand for premium devices will ensure it remains a lucrative market for vendors. Considering the government active push to promote Singapore as a destination for cloud, big data and analytics services, Singapore should be a strong contender in the data centre space against peers such as Australia, Taiwan, South Korea and Hong Kong.

The information & communications sector grew by 2.3% in the third quarter of 2014. Previously, in the fourth quarter of 2013, the information & communications sector grew by 5.0%, following the 6.0% expansion in the preceding quarter. For the whole of 2013, growth was 5.5%, lower than the 6.2% in 2012.

Nonetheless, computer hardware sales forecast to increase from SGD2.926bn in 2014 to SGD3.333bn in 2018, equating to a compound annual growth rate (CAGR) of 3.5% in local currency terms. The slowdown in tablet sales represents downside by a stabilization in desktop and notebook volumes will see the market continue to grow over the medium term. Besides, software sales forecast to increase from SGD1.436bn in 2014 to SGD1.733bn in 2018, representing a CAGR of 5.2% in local currency terms. SME demand for basic enterprise software (particularly SaaS), complex deployments by large enterprises and investments in security software will all be growth areas.

IT Services sales forecast to increase from SGD3.236bn in 2014 to SGD4.091bn in 2018, equating to a CAGR of 5.9% in local currency terms. Growing demand for cloud computing, big data and analytics services from telecoms, healthcare, logistics and government will support IT services outperformance.

The Intelligent Nation 2015 master plan lays out the blueprint for Singapore’s infocomm strategies in the digital age, with the creation of some 80,000 jobs and an increase of value-add to SGD 26 billion. The master plan will incorporate emerging technologies and leverage strategic developments. Some of these emerging developments include Cloud Computing, Business Analytics and Green ICT. While Singapore has performed well in international e-Government rankings, the next e-Government master plan is already in the pipeline to ensure that we remain at the forefront of e-Government practice and services.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1987, the Subject is a Private Limited company, focusing on software and multimedia works(inc software maintenance), computer systems intergration services. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. A paid up capital of SGD 6,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. 

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 150 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. 

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. 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 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 6,356,749, 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 has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market. 

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.

EXCELPOINT SYSTEMS (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

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

256,717,084

245,011,074

182,038,251

217,495,255

128,433,446

Other Income

4,508,507

4,263,682

4,737,747

3,395,487

2,663,131

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

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

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

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

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

Total Turnover

261,225,591

249,274,756

186,775,998

220,890,742

131,096,577

Costs of Goods Sold

(240,490,510)

(231,343,104)

(170,131,308)

(205,111,533)

(120,479,727)

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

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

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

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

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

Gross Profit

20,735,081

17,931,652

16,644,690

15,779,209

10,616,850

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

2,217,839

828,043

168,812

1,423,271

(2,033,659)

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

2,217,839

828,043

168,812

1,423,271

(2,033,659)

Taxation

(197,352)

(105,292)

9,379

(17,552)

(195,580)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

2,020,487

722,751

178,191

1,405,719

(2,229,239)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,105,433

382,682

204,491

(1,201,228)

1,028,011

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

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

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

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

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

As restated

1,105,433

382,682

204,491

(1,201,228)

1,028,011

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,125,920

1,105,433

382,682

204,491

(1,201,228)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,125,920

1,105,433

382,682

204,491

(1,201,228)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

-

-

-

11,308

11,693

Lease interest

-

2,176

7,082

-

-

Term loan / Borrowing

456,266

493,429

374,165

396,793

173,250

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

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

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

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

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

456,266

495,605

381,247

408,101

184,943

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

619,177

380,080

337,487

410,511

613,895

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

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

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

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

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

619,177

380,080

337,487

410,511

613,895

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

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

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

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

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

 

 

 

 

 

 

 

BALANCE SHEET

 

EXCELPOINT SYSTEMS (PTE) LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

3,098,417

3,508,266

2,552,054

2,778,323

3,052,043

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

11,576

11,576

11,576

11,576

11,576

Deferred assets

13,167

13,167

13,167

13,167

13,167

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

24,743

24,743

24,743

24,743

24,743

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

-

-

-

105,788

105,788

Others

105,788

105,788

105,788

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

105,788

105,788

105,788

105,788

105,788

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

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

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

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

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

TOTAL LONG TERM ASSETS

3,228,948

3,638,797

2,682,585

2,908,854

3,182,574

Stocks

23,358,960

20,920,905

24,551,283

24,001,843

11,315,341

Trade debtors

38,766,553

31,360,884

27,735,911

29,728,799

23,099,191

Other debtors, deposits & prepayments

288,176

451,473

356,829

331,274

369,682

Amount due from holding company

-

20,543

-

12,612

-

Amount due from subsidiary companies

326,437

220,603

333,051

331,590

429,350

Amount due from related companies

3,035,469

635,348

423,616

529,956

1,442,667

Cash & bank balances

3,444,787

5,526,417

2,969,067

3,305,644

4,617,216

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

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

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

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

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

TOTAL CURRENT ASSETS

69,220,382

59,136,173

56,369,757

58,241,718

41,273,447

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

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

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

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

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

TOTAL ASSET

72,449,330

62,774,970

59,052,342

61,150,572

44,456,021

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

19,842,002

14,783,147

23,481,042

22,948,225

19,407,080

Other creditors & accruals

6,007,119

5,162,296

4,748,247

2,711,660

1,250,247

Hire purchase & lease creditors

-

-

-

22,045

72,020

Bill & acceptances payable

31,719,752

27,796,767

16,520,358

21,463,972

8,892,415

Amounts owing to holding company

4,300,249

7,000,000

7,816,832

6,942,995

10,329,750

Amounts owing to subsidiary companies

347,104

67,412

60,931

162,210

573,581

Amounts owing to related companies

3,634,854

3,307,274

2,582,609

3,257,058

1,671,674

Provision for taxation

241,501

321,812

228,812

207,087

209,468

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

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

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

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

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

TOTAL CURRENT LIABILITIES

66,092,581

58,438,708

55,438,831

57,715,252

42,406,235

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

3,127,801

697,465

930,926

526,466

(1,132,788)

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

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

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

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

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

TOTAL NET ASSETS

6,356,749

4,336,262

3,613,511

3,435,320

2,049,786

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

3,230,829

3,230,829

3,230,829

3,230,829

3,230,829

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

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

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

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

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

TOTAL SHARE CAPITAL

3,230,829

3,230,829

3,230,829

3,230,829

3,230,829

Retained profit/(loss) carried forward

3,125,920

1,105,433

382,682

204,491

(1,201,228)

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

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

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

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

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

TOTAL RESERVES

3,125,920

1,105,433

382,682

204,491

(1,201,228)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

6,356,749

4,336,262

3,613,511

3,435,320

2,029,601

Hire purchase creditors

-

-

-

-

20,185

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

-

-

-

-

20,185

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

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

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

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

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

6,356,749

4,336,262

3,613,511

3,435,320

2,049,786

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

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

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

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

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

 

 

 

 

 

 

 

FINANCIAL RATIO

 

EXCELPOINT SYSTEMS (PTE) LTD

 

TYPES OF FUNDS

Cash

3,444,787

5,526,417

2,969,067

3,305,644

4,617,216

Net Liquid Funds

(28,274,965)

(22,270,350)

(13,551,291)

(18,158,328)

(4,275,199)

Net Liquid Assets

(20,231,159)

(20,223,440)

(23,620,357)

(23,475,377)

(12,448,129)

Net Current Assets/(Liabilities)

3,127,801

697,465

930,926

526,466

(1,132,788)

Net Tangible Assets

6,250,961

4,230,474

3,507,723

3,329,532

1,943,998

Net Monetary Assets

(20,231,159)

(20,223,440)

(23,620,357)

(23,475,377)

(12,468,314)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

2,674,105

1,323,648

550,059

1,831,372

(1,848,716)

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

3,293,282

1,703,728

887,546

2,241,883

(1,234,821)

BALANCE SHEET ITEMS

Total Borrowings

31,719,752

27,796,767

16,520,358

21,486,017

8,984,620

Total Liabilities

66,092,581

58,438,708

55,438,831

57,715,252

42,426,420

Total Assets

72,449,330

62,774,970

59,052,342

61,150,572

44,456,021

Net Assets

6,356,749

4,336,262

3,613,511

3,435,320

2,049,786

Net Assets Backing

6,356,749

4,336,262

3,613,511

3,435,320

2,029,601

Shareholders' Funds

6,356,749

4,336,262

3,613,511

3,435,320

2,029,601

Total Share Capital

3,230,829

3,230,829

3,230,829

3,230,829

3,230,829

Total Reserves

3,125,920

1,105,433

382,682

204,491

(1,201,228)

LIQUIDITY (Times)

Cash Ratio

0.05

0.09

0.05

0.06

0.11

Liquid Ratio

0.69

0.65

0.57

0.59

0.71

Current Ratio

1.05

1.01

1.02

1.01

0.97

WORKING CAPITAL CONTROL (Days)

Stock Ratio

33

31

49

40

32

Debtors Ratio

55

47

56

50

66

Creditors Ratio

30

23

50

41

59

SOLVENCY RATIOS (Times)

Gearing Ratio

4.99

6.41

4.57

6.25

4.43

Liabilities Ratio

10.40

13.48

15.34

16.80

20.90

Times Interest Earned Ratio

5.86

2.67

1.44

4.49

(10.00)

Assets Backing Ratio

1.93

1.31

1.09

1.03

0.60

PERFORMANCE RATIO (%)

Operating Profit Margin

0.86

0.34

0.09

0.65

(1.58)

Net Profit Margin

0.79

0.29

0.10

0.65

(1.74)

Return On Net Assets

42.07

30.53

15.22

53.31

(90.19)

Return On Capital Employed

41.38

29.80

14.79

51.40

(82.99)

Return On Shareholders' Funds/Equity

31.78

16.67

4.93

40.92

(109.84)

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.63.51

UK Pound

1

Rs.97.85

Euro

1

Rs.70.50

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

TPT

 

               

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.