MIRA INFORM REPORT

 

 

Report No. :

325370

Report Date :

03.06.2015

 

IDENTIFICATION DETAILS

 

Name :

MECHMAR COCHRAN BOILERS (M) SDN. BHD.

 

 

Formerly Known As :

MECHMAR STEAM MANAGEMENT SDN BHD
MECHMAR MAJU SDN BHD
SYARIKAT TELINTRA SDN BHD

 

 

Registered Office :

1, Jalan Perunding U1/17, Section U1, Hicom-Glenmarie Park, 40150 Shah Alam, Selangor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2009

 

 

Date of Incorporation :

13.03.1978

 

 

Com. Reg. No.:

38083-P

 

 

Legal Form :

Exempt Private (Limited by Share)

 

 

Line of Business :

Sale and Marketing in Boilers.

 

 

No. of Employees :

60 [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 :

Unknown

 

 

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.

:

38083-P

COMPANY NAME

:

MECHMAR COCHRAN BOILERS (M) SDN. BHD.

FORMER NAME

:

MECHMAR STEAM MANAGEMENT SDN BHD (31/12/2002)
MECHMAR MAJU SDN BHD (30/09/2000)
SYARIKAT TELINTRA SDN BHD (13/01/1988)
TELINTRA SDN BHD

INCORPORATION DATE

:

13/03/1978

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, JALAN PERUNDING U1/17, SECTION U1, HICOM-GLENMARIE PARK, 40150 SHAH ALAM, SELANGOR, MALAYSIA.

BUSINESS ADDRESS

:

1, JALAN PERUNDING U1/17, SEKSYEN U1, HICOM-GLENMARIE INDUSTRIAL PARK, 40150 SHAH ALAM, SELANGOR, MALAYSIA.

TEL.NO.

:

03-55693688

FAX.NO.

:

03-55691368

EMAIL

:

ENQUIRIES@MECHMAR.COM.MY

WEB SITE

:

WWW.MECHMAR.COM.MY

CONTACT PERSON

:

TAN KENG OOI ( OPERATIONS DIRECTOR )

INDUSTRY CODE

:

46594

PRINCIPAL ACTIVITY

:

SALE AND MARKETING IN BOILERS

AUTHORISED CAPITAL

:

MYR 1,500,000.00 DIVIDED INTO
ORDINARY SHARE 1,500,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 1,250,000.00 DIVIDED INTO
ORDINARY SHARES 1,250,000 CASH OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

N/A

STAFF STRENGTH

:

60 [2015]

BANKER (S)

:

AMBANK (M) BHD
RHB SAKURA MERCHANT BANKERS BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY/ BACKGROUND

 

The Subject is an exempt private company which is allowed to have a minimum of two and a maximum of twenty shareholders and all the shareholders must be individuals. An exempt company is a type of private limited company. 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, suing or be sued by other companies. The Subject is governed by the Companies Act, 1965 and must file in its annual return. The Subject need not file in its financial statements but it has to file in a document duly signed by its director in charge of its finance, the secretary and its auditor stating that the Subject is able to meet all its obligations as and when they fall due. Although the Subject is not required to file in its financial statements, it also has to prepare its financial account which must be presented at the Annual General Meeting.

 

The Subject is principally engaged in the (as a / as an) sale and marketing in boilers.

 

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

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

15/02/2013

MYR 1,500,000.00

MYR 1,250,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. MUHAMMAD YAKUB BIN HUSSAINI +

8, SRI BAHAGIA PETRA JAYA, 93050 KUCHING, SARAWAK, MALAYSIA.

730414-13-5859

875,000.00

70.00

RAQUIB MD FAKHRUL

HOUSE 29, ROAD 30, GULSHAN,DHAKA 1212, BANGLADESH.

C1115417

375,000.00

30.00

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

------

1,250,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. TAN KENG OOI

Address

:

43, JALAN BATAI, DAMANSARA HEIGHTS, 50490 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

IC / PP No

:

A3351654

New IC No

:

760409-14-5873

Date of Birth

:

09/04/1976

Nationality

:

MALAYSIAN

Date of Appointment

:

01/10/2007

 

DIRECTOR 2

 

Name Of Subject

:

MR. MUHAMMAD YAKUB BIN HUSSAINI

Address

:

8, SRI BAHAGIA PETRA JAYA, 93050 KUCHING, SARAWAK, MALAYSIA.

New IC No

:

730414-13-5859

Date of Birth

:

14/04/1973

Nationality

:

MALAYSIAN

Date of Appointment

:

10/01/2011


MANAGEMENT

 

 

 

1)

Name of Subject

:

TAN KENG OOI

Position

:

OPERATIONS DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

DELOITTE KASSIMCHAN

Auditor' Address

:

MENARA LGB, 1 JALAN WAN KADIR, TAMAN TUN DR. ISMAIL, LEVEL 16, 60000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. JULIA LEONG OI MOOI

IC / PP No

:

5474670

New IC No

:

570720-08-5650

Address

:

20, JALAN SS3/43, 47300 PETALING JAYA, SELANGOR, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

AMBANK (M) BHD

 

2)

Name

:

RHB SAKURA MERCHANT BANKERS BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

26/01/2005

N/A

RHB SAKURA MERCHANT BANKERS BERHAD

MYR 1.00

Satisfied

2

26/01/2005

N/A

RHB SAKURA MERCHANT BANKERS BERHAD

MYR 3,780,000.00

Satisfied

3

11/05/2011

MEMORANDUM OF DEPOSIT OF FIXED DEPOSIT RECEIPT DATED 11/05/2011 1ST PARTY LETTER OF SET-OFF DATED 11/05/2011

AMBANK (M) BHD

MYR 350,000.00

Unsatisfied

4

01/06/2012

N/A

EXPORT-IMPORT BANK OF MALAYSIA BHD

-

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

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

SRI LANKA

INDONESIA

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

INDUSTRIAL STEAM BOILERS

Member(s) / Affiliate(s)

:

MALAYSIAN IRON AND STEEL INDUSTRY FEDERATION (MISIF)

MALAYSIA LOGISTICS INDUSTRY

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011

2010


GROUP

N/A

N/A

N/A

N/A

N/A

N/A

COMPANY

60

50

50

50

50

50

 

Branch

:

YES

 

Other Information:


The Subject is principally engaged in the (as a / as an) sale and marketing in boilers.


The Subject acts as the Sales and Marketing arm for its related company, Mechmar Boilers Sdn Bhd.


The factory is located in Pasir Gudang, Johor.


Besides that the Subject also involved in the design and supply of power plant systems and installation of industrial boilers.


We were informed that the Subject provides its services based on the customers' requirements.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-55693688

Match

:

N/A

Address Provided by Client

:

NO 1 JALAN PERUNDING U1/17, HICOM GLENMARIE IND PARK,

Current Address

:

1, JALAN PERUNDING U1/17, SEKSYEN U1, HICOM-GLENMARIE INDUSTRIAL PARK, 40150 SHAH ALAM, SELANGOR, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

NO

 

Other Investigations


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


The address provided is incomplete.



FINANCIAL ANALYSIS

 

The Subject is a private exempt company which does not need to file in its accounts with the Registrar of Companies for the information of the public. Therefore, we are not able to comment on the Subject's financial performance.

Overall financial condition of the Subject : N/A

 

 

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

46594 : Wholesale of industrial machinery, equipment and supplies

INDUSTRY :

MACHINERY

Malaysia is presently the leading manufacturer of automation machinery and equipment (M&E) in the ASEAN region with a total of 22 companies in production. The machinery and equipment industry has expanded and produce a diverse range of machinery which give importance to the overall industrial development of the country, due to its cross cutting linkages with all industrial sectors.

Growth of the domestic-oriented industries such as machinery and transportation equipment is expected to remain favourable in 2014, in line with resilient domestic consumption and robust private investment. However, the output of general-purpose machinery decreased 8.8% in the first seven moths of 2014 (January - July 2013: -1.8%) due to the decline in manufacture of air-conditioning machine (-17.9%) as well as lifting and handling equipment (-8.2%).

Besides, shipments of machinery, appliances and parts continued to expand rapidly by 12.5% in the first seven months of 2014 (January - July 2013: 1.4%) with stronger demand from Singapore, the US, China and Australia. Growth was mainly contributed by specialized machinery for specific industries (16.3%), particularly for civil engineering and manufacture of semiconductors as well as general industrial machinery and equipment (9.2%) such as heating and cooling equipment and parts as well as mechanical handling equipment and parts.

According to the World Bank's Doing Business 2014 Report, Malaysia improved to 15th from 25th position in the 2014 Foreign Direct Investment Confidence Index, with highlighted Malaysia's efforts in building its competitive position in electronics, automotive, and machinery manufacturing to move up the value chain into high technology and skill-intensive segments.

The Government has identified the M&E industry to be one of the key areas for growth and development. The growth will focus on the manufacture of high value-added and high technology M&E. For the further development of the M&E industry, six strategic thrusts have been set during the Third Industrial Master Plan (IMP3), 2006 - 2020 period:-

- Promoting Malaysia as a regional production, trading and distribution centre for M&E

- Rising the development and promotion of selected specialized and high technology M&E

- Strengthening the engineering support industries and support services

- Developing Malaysian Standards for machinery and equipment

- Developing sufficient highly skilled workforce

- Strengthening the institutional support for the further development of the industry

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1978, the Subject is an Exempt Private company, focusing on sale and marketing in boilers. 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 1,250,000 allows the Subject to expand its business more comfortably. However, the Subject does not have strong shareholders’ backing. Without a strong shareholders' backing, the opportunity of the Subject to expand its business is limited.


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 60 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.


As the Subject is registered as an Exempt Private company, it is not required to file financial statements for public review. As such, we are unable to ascertain its present financial health.


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 industry shows an upward trend and this trend is very likely to sustain in the near terms.


In view of the above, we recommend credit be granted to the Subject with close monitoring.

PROFIT AND LOSS ACCOUNT

 

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

MECHMAR COCHRAN BOILERS (M) SDN. BHD.

 

Financial Year End

2009-12-31

2008-12-31

2007-12-31

2006-12-31

2005-12-31

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

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

49,102,673

36,374,213

50,624,021

38,164,300

19,123,716

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

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

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

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

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

Total Turnover

49,102,673

36,374,213

50,624,021

38,164,300

19,123,716

Costs of Goods Sold

(42,379,952)

(29,385,193)

(42,457,608)

-

-

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

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

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

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

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

Gross Profit

6,722,721

6,989,020

8,166,413

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,219,649

1,159,950

1,930,612

279,171

(1,400,037)

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,219,649

1,159,950

1,930,612

279,171

(1,400,037)

Taxation

(234,614)

(370,000)

(102,000)

-

-

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

985,035

789,950

1,828,612

279,171

(1,400,037)

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

985,035

789,950

1,828,612

279,171

(1,400,037)

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

985,035

789,950

1,828,612

279,171

(1,400,037)

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

850,596

171,646

(1,656,966)

(1,936,137)

(536,100)

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

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

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

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

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

As restated

850,596

171,646

(1,656,966)

(1,936,137)

(536,100)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,835,631

961,596

171,646

(1,656,966)

(1,936,137)

DIVIDENDS - Ordinary (paid & proposed)

-

(111,000)

-

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,835,631

850,596

171,646

(1,656,966)

(1,936,137)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

12,869

12,080

3,840

-

-

Others

152,327

6,367

9,429

-

-

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

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

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

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

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

165,196

18,447

13,269

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

136,718

128,765

133,689

-

-

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

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

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

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

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

136,718

128,765

133,689

-

-

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

MECHMAR COCHRAN BOILERS (M) SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

264,385

388,357

435,387

375,082

381,739

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

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

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

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

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

TOTAL LONG TERM ASSETS

264,385

388,357

435,387

375,082

381,739

Stocks

716,208

741,132

506,902

-

-

Trade debtors

12,802,575

11,312,679

8,847,686

-

-

Other debtors, deposits & prepayments

110,544

165,887

217,651

-

-

Amount due from holding company

5,792,543

6,164,472

4,982,697

-

-

Amount due from related companies

745,347

4,299,943

2,399,748

-

-

Cash & bank balances

2,326,497

2,082,650

4,920,595

-

-

Others

-

-

434,781

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

22,493,714

24,766,763

22,310,060

18,610,261

13,079,034

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

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

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

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

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

TOTAL ASSET

22,758,099

25,155,120

22,745,447

18,985,343

13,460,773

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

7,308,054

4,280,655

3,598,685

-

-

Other creditors & accruals

738,953

1,177,012

1,179,468

-

-

Bank overdraft

468,850

-

-

-

-

Amounts owing to related companies

452,370

1,199,848

4,010,710

-

-

Provision for taxation

-

176,188

-

-

-

Dividends payable/proposed

59,000

111,000

-

-

-

Other liabilities

10,595,855

16,010,528

12,372,483

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

19,623,082

22,955,231

21,161,346

-

14,146,910

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,870,632

1,811,532

1,148,714

18,610,261

(1,067,876)

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

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

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

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

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

TOTAL NET ASSETS

3,135,017

2,199,889

1,584,101

18,985,343

(686,137)

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,250,000

1,250,000

1,250,000

1,250,000

1,250,000

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

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

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

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

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

TOTAL SHARE CAPITAL

1,250,000

1,250,000

1,250,000

1,250,000

1,250,000

Retained profit/(loss) carried forward

1,835,631

850,596

171,646

(1,656,966)

(1,936,137)

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

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

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

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

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

TOTAL RESERVES

1,835,631

850,596

171,646

(1,656,966)

(1,936,137)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

3,085,631

2,100,596

1,421,646

(406,966)

(686,137)

Hire purchase creditors

49,386

99,293

162,455

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

49,386

99,293

162,455

19,392,309

-

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

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

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

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

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

3,135,017

2,199,889

1,584,101

18,985,343

(686,137)

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

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

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

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

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

 

 

FINANCIAL RATIO

 

MECHMAR COCHRAN BOILERS (M) SDN. BHD.

 

TYPES OF FUNDS

Cash

2,326,497

2,082,650

4,920,595

-

-

Net Liquid Funds

1,857,647

2,082,650

4,920,595

-

-

Net Liquid Assets

2,154,424

1,070,400

641,812

18,610,261

(1,067,876)

Net Current Assets/(Liabilities)

2,870,632

1,811,532

1,148,714

18,610,261

(1,067,876)

Net Tangible Assets

3,135,017

2,199,889

1,584,101

18,985,343

(686,137)

Net Monetary Assets

2,105,038

971,107

479,357

(782,048)

(1,067,876)

BALANCE SHEET ITEMS

Total Borrowings

518,236

99,293

162,455

-

-

Total Liabilities

19,672,468

23,054,524

21,323,801

19,392,309

14,146,910

Total Assets

22,758,099

25,155,120

22,745,447

18,985,343

13,460,773

Net Assets

3,135,017

2,199,889

1,584,101

18,985,343

(686,137)

Net Assets Backing

3,085,631

2,100,596

1,421,646

(406,966)

(686,137)

Shareholders' Funds

3,085,631

2,100,596

1,421,646

(406,966)

(686,137)

Total Share Capital

1,250,000

1,250,000

1,250,000

1,250,000

1,250,000

Total Reserves

1,835,631

850,596

171,646

(1,656,966)

(1,936,137)

LIQUIDITY (Times)

Cash Ratio

0.12

0.09

0.23

-

-

Liquid Ratio

1.11

1.05

1.03

-

-

Current Ratio

1.15

1.08

1.05

-

0.92

WORKING CAPITAL CONTROL (Days)

Stock Ratio

5

7

4

-

-

Debtors Ratio

95

114

64

-

-

Creditors Ratio

63

53

31

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.17

0.05

0.11

-

-

Liabilities Ratio

6.38

10.98

15.00

(47.65)

(20.62)

Times Interest Earned Ratio

8.38

63.88

146.50

-

-

Assets Backing Ratio

2.51

1.76

1.27

15.19

(0.55)

PERFORMANCE RATIO (%)

Operating Profit Margin

2.48

3.19

3.81

0.73

(7.32)

Net Profit Margin

2.01

2.17

3.61

0.73

(7.32)

Return On Net Assets

44.17

53.57

122.71

1.47

204.05

Return On Capital Employed

38.43

53.57

122.71

1.47

204.05

Return On Shareholders' Funds/Equity

31.92

37.61

128.63

(68.60)

204.05

Dividend Pay Out Ratio (Times)

0.00

0.14

0.00

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

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 :

KAR

 

 

Report Prepared by :

NIT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

 

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

 

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.