MIRA INFORM REPORT

 

 

Report No. :

325157

Report Date :

03.06.2015

 

IDENTIFICATION DETAILS

 

Name :

FERCO SEATING SYSTEMS (M) SDN. BHD.

 

 

Registered Office :

Block 8-16-1, Jalan Jalil Perkasa 15, Arcade Esplanad, Taman Bukit Jalil, 57000 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

09.12.1992

 

 

Com. Reg. No.:

253650-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in manufacturing of public seating systems

 

 

No. of Employee :

100 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No complaints

 

 

Litigation :

Clear

 

 

NOTES :

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

 

 

ECGC Country Risk Classification List – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Malaysia

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

MALAYSIA - ECONOMIC OVERVIEW

 

Malaysia, a middle-income country, has transformed itself since the 1970s from a producer of raw materials into an emerging multi-sector economy. Under current Prime Minister NAJIB, Malaysia is attempting to achieve high-income status by 2020 and to move farther up the value-added production chain by attracting investments in Islamic finance, high technology industries, biotechnology, and services. NAJIB's Economic Transformation Program (ETP) is a series of projects and policy measures intended to accelerate the country's economic growth. The government has also taken steps to liberalize some services sub-sectors. The NAJIB administration also is continuing efforts to boost domestic demand and reduce the economy's dependence on exports. Nevertheless, exports - particularly of electronics, oil and gas, palm oil and rubber - remain a significant driver of the economy. As an oil and gas exporter, Malaysia has profited from higher world energy prices, although the rising cost of domestic gasoline and diesel fuel, combined with sustained budget deficits, has forced Kuala Lumpur to begin to address fiscal shortfalls, through initial reductions in energy and sugar subsidies and the announcement of the 2015 implementation of a 6% goods and services tax. Falling global oil prices in the second half of 2014 have 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 supplies about 32% of government revenue in 2013. Bank Negara Malaysia (central bank) maintains healthy foreign exchange reserves, and a well-developed regulatory regime has limited Malaysia's exposure to riskier financial instruments and the global financial crisis. Nevertheless, Malaysia could be vulnerable to a fall in commodity prices or a general slowdown in global economic activity because exports are a major component of GDP. In order to attract increased investment, NAJIB earlier raised possible revisions to the special economic and social preferences accorded to ethnic Malays under the New Economic Policy of 1970, but retreated in 2013 after he encountered significant opposition from Malay nationalists and other vested interests. In September 2013 NAJIB launched the new Bumiputra Economic Empowerment Program (BEEP), policies that favor and advance the economic condition of ethnic Malays. 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.

:

253650-W

COMPANY NAME

:

FERCO SEATING SYSTEMS (M) SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/12/1992

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

BLOCK 8-16-1, JALAN JALIL PERKASA 15, ARCADE ESPLANAD, TAMAN BUKIT JALIL, 57000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

7, JALAN SUNGAI BESAR 26/7, SECTION 26, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

TEL.NO.

:

03-51913233

FAX.NO.

:

03-51929313

EMAIL

:

MARKETING@FERCOSEATING.COM

WEB SITE

:

WWW.FERCOSEATING.COM

CONTACT PERSON

:

TIMOTHY ROWAND BARR ( CEO )

INDUSTRY CODE

:

31

PRINCIPAL ACTIVITY

:

MANUFACTURING OF PUBLIC SEATING SYSTEMS

AUTHORISED CAPITAL

:

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

ISSUED AND PAID UP CAPITAL

:

MYR 5,000,000.00 DIVIDED INTO
ORDINARY SHARES 1,305,002 CASH AND 3,694,998 OTHERWISE OF MYR 1.00 EACH.

SALES

:

MYR 32,509,109 [2013]

NET WORTH

:

MYR 14,442,533 [2013]

STAFF STRENGTH

:

100 [2015]

BANKER (S)

:

HONG LEONG BANK BHD
MALAYAN BANKING BHD
UNITED OVERSEAS BANK (MALAYSIA) BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

POOR

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, 1965 and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) manufacturing of public seating systems.

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

The ultimate holding company of the Subject is FERCO SEATING SYSTEMS PTE LTD, a company incorporated in SINGAPORE.

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

30/06/2014

MYR 5,000,000.00

MYR 5,000,000.00

09/05/2003

MYR 5,000,000.00

MYR 2,000,000.00

10/05/2001

MYR 5,000,000.00

MYR 1,500,000.00

01/12/2000

MYR 1,000,000.00

MYR 750,000.00

20/06/2000

MYR 1,000,000.00

MYR 250,000.00

21/07/1993

MYR 200,000.00

MYR 100,002.00

09/12/1992

MYR 200,000.00

MYR 2.00

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

FERCO SEATING SYSTEMS PTE. LTD.

120, HILLVIEW AVENUE, 04-04, KEWALRAM HILLVIEW, 669594, SINGAPORE.

198305496H

5,000,000.00

100.00

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

------

5,000,000.00

100.00

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

=====

+ Also Director


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



Local No

Country

Company

(%)

As At

349171D

MALAYSIA

IDEAL SEATING SYSTEMS SDN. BHD.

100.00

31/12/2013

 

 

 

DIRECTORS

DIRECTOR 1

Name Of Subject

:

RICHARD NIGEL CRESE AUSTEN

Address

:

23, NASSIM ROAD, 258399, SINGAPORE.

IC / PP No

:

761248999

Date of Appointment

:

27/07/2009

 

DIRECTOR 2

 

Name Of Subject

:

MR. TIMOTHY ROWAND BARR

Address

:

13-05, SRI DUTA II CONDOMINIUM, 11, JALAN LANGGAK DUTA, 50480 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

New IC No

:

501222-87-5087

Date of Birth

:

22/12/1950

Nationality

:

MALAYSIAN

Date of Appointment

:

09/12/1992

 

DIRECTOR 3

 

Name Of Subject

:

MS. FLORENCE NIBOR

Address

:

76, EVER BRIGHT PARK, LANE 1, BATU 3, JALAN PENRISSEN, 93250 KUCHING, SARAWAK, MALAYSIA.

IC / PP No

:

K0189166

New IC No

:

690905-13-5008

Date of Birth

:

05/09/1969

Nationality

:

MALAYSIAN

Date of Appointment

:

27/12/2004




MANAGEMENT

 

 

1)

Name of Subject

:

TIMOTHY ROWAND BARR

Position

:

CEO

 

 

AUDITOR

 

Auditor

:

MICHAEL NG & ASSOCIATES

Auditor' Address

:

BLOCK 8-16-G, JALAN JALIL PERKASA 15, ARCADE ESPLANAD, TAMAN BUKIT JALIL, 57000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

DR NG CHEE LOONG

New IC No

:

690611-10-5823

Address

:

66, JALAN HUJAN EMAS 5, OVERSEAS UNION GARDEN, 58200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

BANKING


Banking relations are maintained principally with :

 

1)

Name

:

HONG LEONG BANK BHD

 

2)

Name

:

MALAYAN BANKING BHD

 

3)

Name

:

UNITED OVERSEAS BANK (MALAYSIA) BHD

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

06/04/2001

N/A

HONG LEONG BANK BERHAD

MYR 6,920,000.00

Satisfied

2

12/09/2001

N/A

HONG LEONG BANK BERHAD

MYR 6,920,000.00

Satisfied

3

21/03/2006

FIXED DEPOSIT

MALAYAN BANKING BERHAD

-

Unsatisfied

4

07/07/2006

1ST LEGAL CHARGE

UNITED OVERSEAS BANK (MALAYSIA) BHD

MYR 2,200,000.00

Unsatisfied

5

07/07/2006

2ND LEGAL CHARGE

UNITED OVERSEAS BANK (MALAYSIA) BHD

MYR 4,000,000.00

Unsatisfied

6

07/07/2006

DEED OF ASSIGNMENT

UNITED OVERSEAS BANK (MALAYSIA) BHD

-

Unsatisfied

7

26/02/2009

3RD LEGAL CHARGE

UNITED OVERSEAS BANK (MALAYSIA) BHD

MYR 2,700,000.00

Unsatisfied

8

22/02/2011

4TH LEGAL CHARGE

UNITED OVERSEAS BANK (MALAYSIA) BHD

MYR 1,300,000.00

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


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

No legal action was found in our databank.

No winding up petition was found in our databank.

 

DEFAULTER CHECK AGAINST SUBJECT


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

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


 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



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

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

ASIA

EUROPE

MIDDLE EAST

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

PUBLIC SEATINGS

Product Brand Name

:

FERCO

Member(s) / Affiliate(s)

:

SMI ASSOCIATION OF MALAYSIA

MALAYSIA EXTERNAL TRADE DEVELOPMENT CORPORATION (MATRADE)

 

Total Number of Employees:

 

YEAR

2015

2013

2010

GROUP

N/A

N/A

N/A

COMPANY

100

100

100

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of public seating systems.

The Subject offers an extremely wide choice of seating for auditoria of all types, including conference centres, sports venues, theatres, cinemas, multi-purpose halls and lecture theatres.

The range includes not only a choice of design for each application but also a range of finishes to suit most budgets.

Besides that the Subject has built up its own design expertise to develop highly space-efficient seating systems, engineered for ease of installation, economical maintenance and adaptability to different venues.


 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-51913233

Match

:

N/A

Address Provided by Client

:

NO 7, JALAN SUNGAI BESAR 26/7, SECTION 26,40400,SHAH ALAM,SELANGOR.

Current Address

:

7, JALAN SUNGAI BESAR 26/7, SECTION 26, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

 

Other Investigations


On 29th May 2015 we contacted one of the staff from the Subject and he provided some information.



 

FINANCIAL ANALYSIS

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

8.35%

]

Return on Net Assets

:

Acceptable

[

13.51%

]

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 unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

9 Days

]

Debtor Ratio

:

Unfavourable

[

69 Days

]

Creditors Ratio

:

Unfavourable

[

107 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

:

Acceptable

[

0.90 Times

]

Current Ratio

:

Unfavourable

[

0.96 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Acceptable

[

8.89 Times

]

Gearing Ratio

:

Favourable

[

0.25 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 lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject 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's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. 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 as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : FAIR

 

 

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

31 : MANUFACTURE OF FURNITURE

INDUSTRY :

FURNITURE & FIXTURES

Malaysia's Furniture Manufacturing Industry has been blooming in recent years. Malaysia ranks comfortably as the 10th largest exporter of furniture in the world in 2014. It exports 80% of their total furniture production around the world. With existing strong export base like Japan, United States and Australia, the nation continues its tremendous growth towards Saudi Arabia, Philippines and Russia. Malaysia is believed to diversify their export base to countries like Algeria, Greece, Puerto Rico, Libya and other countries awaiting confirmation.

Increased demand from major export destinations such as the US, Japan and Australia for Malaysian made furniture contributed to the higher output of wooden and cane furniture, which rebounded by 2.2% in the first seven months of 2014. Thus, shipments of wood products rebounded by 4.7% in the same time mainly driven by export growth of wooden furniture (13.4%) to the US, Japan and Australia. Amid higher demand, exports of bedroom furniture and seats with wooden frame increased significantly by 21.6% and 15.2%. However, in 2013, Malaysia's furniture export decreased 8.1% compared to 2012. Furniture exports to the United States in 2013, which is the largest market, also recorded a decrease of 6.1% compared to 2012. This performance was nevertheless commendable, taking into account the slowdown in the global economy in 2013, especially in the United States and Euro zone countries.

Despite numerous economic downturns, the industry is still supported by a strong global demand. While lower priced Chinese and Vietnamese furniture pose strong competition, Malaysian furniture continues to set itself apart with original design that places importance on aesthetics as well as its good work ethics. The government also plays an important role in nurturing the industry. Providing Pioneer Status for tax exemption and Investment Tax Allowance, the pro-business environment makes doing business easier and faster. With a business-friendly environment, good quality products and a high potential market, the Malaysian furniture industry is poised to exceed expectations and to continue its exponential growth.

Conclusively, Malaysia has always been known for its wood based furniture, owing to its natural resources. The government has set an annual growth target of 6.5% for wood based furniture, estimated to reach up to RM53 billion by year 2020. In recent years, the growth has shifted from producing general products towards designing its own, and this has been the key in propelling Malaysia onto the international arena. Popular with overseas buyers of the middle to high category, foreign buyers look to Malaysia for manufacturers who can meet their high production demand.

OVERALL INDUSTRY OUTLOOK : Marginal Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1992, the Subject is a Private Limited company, focusing on manufacturing of public seating systems. 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 MYR 5,000,000 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. Being a moderate size company, the Subject has a total workforce of 100 employees in its business 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. 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 managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at MYR 14,442,533, 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 poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

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 MALAYSIAN FINANCIAL REPORTING STANDARDS(FRS)

FERCO SEATING SYSTEMS (M) SDN. BHD.

 

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

GROUP

GROUP

GROUP

GROUP

GROUP

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

SUMMARY

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

32,509,109

42,302,237

37,704,637

38,465,261

30,366,460

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

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

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

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

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

Total Turnover

32,509,109

42,302,237

37,704,637

38,465,261

30,366,460

Costs of Goods Sold

(23,232,850)

(33,055,358)

-

-

-

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

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

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

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

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

Gross Profit

9,276,259

9,246,879

-

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,792,462

2,753,120

(2,341,574)

1,861,678

2,121,310

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,792,462

2,753,120

(2,341,574)

1,861,678

2,121,310

Taxation

(587,130)

(540,663)

119,061

(593,658)

(641,679)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,205,332

2,212,457

(2,222,513)

1,268,020

1,479,631

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

27,357

(206,826)

2,015,687

1,747,667

4,268,036

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

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

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

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

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

As restated

27,357

(206,826)

2,015,687

1,747,667

4,268,036

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,232,689

2,005,631

(206,826)

3,015,687

5,747,667

TRANSFER TO RESERVES - General

-

-

-

-

(3,000,000)

DIVIDENDS - Ordinary (paid & proposed)

-

(1,978,274)

-

(1,000,000)

(1,000,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,232,689

27,357

(206,826)

2,015,687

1,747,667

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

77,968

44,290

-

-

-

Bankers' acceptance

139,037

106,449

-

-

-

Hire purchase

10,287

10,264

-

-

-

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

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

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

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

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

227,292

161,003

-

-

-

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

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

-

-

-

DEPRECIATION (as per notes to P&L)

849,575

846,007

-

-

-

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

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

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

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

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

849,575

846,007

-

-

-

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

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

 

 

BALANCE SHEET

 

FERCO SEATING SYSTEMS (M) SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

15,583,388

16,023,388

-

14,001,580

10,922,118

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

-

-

167,607

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

15,583,388

16,023,388

-

14,169,187

10,922,118

Stocks

818,743

598,053

-

-

-

Contract work-in-progress

-

1,050,286

-

-

-

Trade debtors

6,119,081

6,808,131

-

-

-

Other debtors, deposits & prepayments

1,198,346

1,965,869

-

-

-

Short term deposits

-

43,557

-

-

-

Amount due from holding company

53,780

-

-

-

-

Cash & bank balances

5,939,713

499,345

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

14,129,663

10,965,241

24,214,310

16,275,386

10,641,983

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

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

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

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

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

TOTAL ASSET

29,713,051

26,988,629

24,214,310

30,444,573

21,564,101

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

6,833,191

5,911,589

-

-

-

Other creditors & accruals

3,333,800

3,447,371

-

-

-

Hire purchase & lease creditors

77,409

77,409

-

-

-

Bank overdraft

-

1,138,068

-

-

-

Deposits from customers

607,248

794,267

-

-

-

Bill & acceptances payable

3,257,000

1,442,000

-

-

-

Other liabilities

657,475

245,920

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

14,766,123

13,056,624

13,335,892

16,947,842

12,149,483

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(636,460)

(2,091,383)

10,878,418

(672,456)

(1,507,500)

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

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

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

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

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

TOTAL NET ASSETS

14,946,928

13,932,005

10,878,418

13,496,731

9,414,618

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

RESERVES

Share premium

8,209,844

8,209,844

5,992,844

5,992,844

1,706,925

Retained profit/(loss) carried forward

1,232,689

27,357

(206,826)

2,015,687

1,747,667

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

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

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

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

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

TOTAL RESERVES

9,442,533

8,237,201

5,786,018

8,008,531

3,454,592

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

14,442,533

13,237,201

10,786,018

13,008,531

8,454,592

Hire purchase creditors

212,395

289,804

-

-

-

Deferred taxation

292,000

405,000

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

504,395

694,804

92,400

488,200

960,026

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

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

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

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

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

14,946,928

13,932,005

10,878,418

13,496,731

9,414,618

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

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

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

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

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

 

 

FINANCIAL RATIO

 

FERCO SEATING SYSTEMS (M) SDN. BHD.

 

TYPES OF FUNDS

Cash

5,939,713

542,902

-

-

-

Net Liquid Funds

2,682,713

(2,037,166)

-

-

-

Net Liquid Assets

(1,455,203)

(2,689,436)

10,878,418

(672,456)

(1,507,500)

Net Current Assets/(Liabilities)

(636,460)

(2,091,383)

10,878,418

(672,456)

(1,507,500)

Net Tangible Assets

14,946,928

13,932,005

10,878,418

13,496,731

9,414,618

Net Monetary Assets

(1,959,598)

(3,384,240)

10,786,018

(1,160,656)

(2,467,526)

BALANCE SHEET ITEMS

Total Borrowings

3,546,804

2,947,281

-

-

-

Total Liabilities

15,270,518

13,751,428

13,428,292

17,436,042

13,109,509

Total Assets

29,713,051

26,988,629

24,214,310

30,444,573

21,564,101

Net Assets

14,946,928

13,932,005

10,878,418

13,496,731

9,414,618

Net Assets Backing

14,442,533

13,237,201

10,786,018

13,008,531

8,454,592

Shareholders' Funds

14,442,533

13,237,201

10,786,018

13,008,531

8,454,592

Total Share Capital

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

Total Reserves

9,442,533

8,237,201

5,786,018

8,008,531

3,454,592

LIQUIDITY (Times)

Cash Ratio

0.40

0.04

-

-

-

Liquid Ratio

0.90

0.79

-

-

-

Current Ratio

0.96

0.84

1.82

0.96

0.88

WORKING CAPITAL CONTROL (Days)

Stock Ratio

9

14

-

-

-

Debtors Ratio

69

59

-

-

-

Creditors Ratio

107

65

-

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.25

0.22

-

-

-

Liabilities Ratio

1.06

1.04

1.24

1.34

1.55

Times Interest Earned Ratio

8.89

18.10

-

-

-

Assets Backing Ratio

2.99

2.79

2.18

2.70

1.88

PERFORMANCE RATIO (%)

Operating Profit Margin

5.51

6.51

(6.21)

4.84

6.99

Net Profit Margin

3.71

5.23

(5.89)

3.30

4.87

Return On Net Assets

13.51

20.92

(21.52)

13.79

22.53

Return On Capital Employed

13.44

19.24

(21.52)

13.79

22.53

Return On Shareholders' Funds/Equity

8.35

16.71

(20.61)

9.75

17.50

Dividend Pay Out Ratio (Times)

0.00

0.89

-

0.79

0.68

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.83

UK Pound

1

Rs.97.10

Euro

1

Rs.69.74

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

ASH

 

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.