MIRA INFORM REPORT

 

 

Report No. :

327707

Report Date :

23.06.2015

 

IDENTIFICATION DETAILS

 

Name :

FERNTEA (MALAYSIA) SDN. BHD.

 

 

Registered Office :

568-8-44, Kompleks Mutiara, 3 1/2 Mile Jalan Ipoh, 51200 Kuala Lumpur, Wilayah Persekutuan

 

 

Country :

Singapore

 

 

Financials (as on) :

31.05.2010

 

 

Date of Incorporation :

08.05.1992

 

 

Com. Reg. No.:

239792-H

 

 

Legal Form :

Private Limited (Limited by Share)

 

 

Line of Business :

Subject is distributor of chocolates, beverages and general provisions

 

 

No. of Employee :

20 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

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 – 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.

:

239792-H

COMPANY NAME

:

FERNTEA (MALAYSIA) SDN. BHD.

FORMER NAME

:

FERNTEA FAR EAST (M) SDN BHD (28/09/1995)

INCORPORATION DATE

:

08/05/1992

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

568-8-44, KOMPLEKS MUTIARA, 3 1/2 MILE JALAN IPOH, 51200 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

BUSINESS ADDRESS

:

34, JALAN 34/4, ALPINE INDUSTRIAL PARK, BATU 5, OFF JALAN BUKIT KEMUNING, 42450 SHAH ALAM, SELANGOR, MALAYSIA.

TEL.NO.

:

03-51618677/51618687

FAX.NO.

:

03-51618697

WEB SITE

:

WWW.ARNSBERRY.COM

CONTACT PERSON

:

RAMAMOORTHY A/L RAMASAMY ( DIRECTOR )

INDUSTRY CODE

:

46329

PRINCIPAL ACTIVITY

:

DISTRIBUTOR OF CHOCOLATES, BEVERAGES AND GENERAL PROVISIONS

AUTHORISED CAPITAL

:

MYR 1,000,000.00 DIVIDED INTO
ORDINARY SHARE 1,000,000.00 OF MYR 1.00 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 700,000.00 DIVIDED INTO
ORDINARY SHARES 290,000 CASH AND 410,000 OTHERWISE OF MYR 1.00 EACH.

SALES

:

N/A

NET WORTH

:

N/A

STAFF STRENGTH

:

20 [2015]

BANKER (S)

:

CIMB BANK 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 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) distributor of chocolates, beverages and general provisions.

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 1,000,000.00

MYR 700,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. RAMAMOORTHY A/L RAMASAMY +

24, JALAN ALAM 25/68, TAMAN SRI MUDA, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

610111-08-6483 6293860

525,000.00

75.00

MS. SAROJINI A/P APALASAMY +

24, JALAN AMAL 25/68, TAMAN SRI MUDA, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

611104-08-6172 6322738

175,000.00

25.00

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

------

700,000.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. SAROJINI A/P APALASAMY

Address

:

24, JALAN AMAL 25/68, TAMAN SRI MUDA, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

IC / PP No

:

6322738

New IC No

:

611104-08-6172

Date of Birth

:

04/11/1961

Nationality

:

MALAYSIAN

Date of Appointment

:

27/11/1995

 

DIRECTOR 2

 

Name Of Subject

:

MR. RAMAMOORTHY A/L RAMASAMY

Address

:

24, JALAN ALAM 25/68, TAMAN SRI MUDA, 40400 SHAH ALAM, SELANGOR, MALAYSIA.

IC / PP No

:

6293860

New IC No

:

610111-08-6483

Date of Birth

:

11/01/1961

Nationality

:

MALAYSIAN

Date of Appointment

:

08/05/1992



MANAGEMENT

 

 

1)

Name of Subject

:

RAMAMOORTHY A/L RAMASAMY

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

KC AW & CO.

Auditor' Address

:

20-1, PUSAT PERDAGANGAN ONE PUCHONG, JALAN OP 1/6,OFF JALAN PUCHONG, 47160 PUCHONG, SELANGOR, MALAYSIA.

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. LIM LEK LEN

IC / PP No

:

A0053576

New IC No

:

650316-05-5433

Address

:

BLOK 10, B4-4 PHASE 9, HILLSIDE APARTMENT, TAMAN MELAWATI, 53100 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

CIMB BANK BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

16/06/1997

N/A

BANK BUMIPUTRA MALAYSIA BERHAD

MYR 500,000.00

Unsatisfied

2

19/09/1997

N/A

BANK BUMIPUTRA MALAYSIA BERHAD

MYR 510,000.00

Unsatisfied

3

20/01/2000

N/A

BUMIPUTRACOMMERCE BANK BERHAD

MYR 1,000,000.00

Satisfied

4

30/07/2003

N/A

BUMIPUTRACOMMERCE BANK BERHAD

MYR 900,000.00

Satisfied

5

04/12/2003

N/A

BUMIPUTRACOMMERCE BANK BERHAD

MYR 675,000.00

Satisfied

6

27/05/2005

N/A

BUMIPUTRACOMMERCE BANK BERHAD

MYR 1,900,000.00

Satisfied

7

14/04/2011

N/A

CIMB BANK BERHAD

-

Satisfied

8

04/10/2011

N/A

AMBANK (M) BHD

-

Satisfied

9

07/11/2012

N/A

MALAYAN BANKING BHD

-

Unsatisfied

10

07/11/2012

N/A

MALAYAN BANKING BHD

-

Unsatisfied

11

07/11/2012

N/A

MALAYAN BANKING BHD

-

Unsatisfied

12

07/11/2012

N/A

MALAYAN BANKING 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

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

CHOCOLATES, BEVERAGES AND GENERAL PROVISIONS

 

Total Number of Employees:

 

YEAR

2015

2014

2011

GROUP

N/A

N/A

N/A

COMPANY

20

15

15

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) distributor of chocolates, beverages and general provisions.

The Subject is dealing in chocolate products, edible oil, noodles,;lolly pops; candy snack, tea and others.

The chocolates are distributed under two main brands namely Barnsberry (Cocoa Butter Substitute) and Kingsley ( Cocoa Butter Chocolates).

The chocolates come in a wide range such as Chunky, Éclair, Neapolitan, Roundies and Chocolate Bars to name a few, and are available in different size and shapes.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-51618677/51618687

Match

:

N/A

Address Provided by Client

:

34, JALAN 34/4, ALPINE INDUSTRIAL PARK, BATU 5, OFF JALAN BUKIT KEMUNING,42450,KLANG,SELANGOR.

Current Address

:

34, JALAN 34/4, ALPINE INDUSTRIAL PARK, BATU 5, OFF JALAN BUKIT KEMUNING, 42450 SHAH ALAM, SELANGOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

NO

 

Other Investigations


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


FINANCIAL ANALYSIS

 

No latest financial accounts are available at the Registry Office, thus 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

46329 : Wholesale of other foodstuffs

INDUSTRY :

TRADING

The wholesale and retail trade is expected to increase 7.1% in 2015 (2014: 7.7%) driven by strong domestic consumption and higher tourist arrivals following the Malaysia Year of Festivals 2015. Besides, in 2014, the wholesale and retail trade subsector is expected to increase 7.7% (2013: 6.4%) supported by strong domestic consumption.

According to Retail Group Malaysia (RGM), the pharmacy and personal care sub-sector had slow growth rate of 2.6% for the first quarter of 2014, while "other specialty stores" grew at a rate of 3.5%. During the first quarter of 2014, fashion and fashion accessories recorded a sustainable growth of 6.3% as compared with the same period last year (3.6%).

The retail segment increased 10.1% (January - June 2013: 7.1%) attributed to brisk sales in retail outlets such as hypermarkets and large-scale superstores. Since the launch of the Small Retailer Transformation programme (TUKAR) in January 2011 up to end-July 2014, 1,761 small retailer stores (end-July 2013: 1,381) have been modernized to improve their competitiveness. In addition, the strong growth of the retail segment was supported by 1Malaysia Unified Sales held from 29 June 2014 to 1 September 2014 to attract foreign and local tourists to shop in Malaysia. Meanwhile, the wholesale segment expanded 8.2% (January - June 2013: 4.9%) due to higher sales of non-agricultural intermediate products, such as petrol, diesel, lubricants and household goods. Furthermore, food and beverage outlets, laundry outlets, car wash centres, abd health and beauty outlets took a hit from the water rationing in the Klang Valley since February this year.

On the other hand, in 2014, Malaysia's total trade is expected to grow 5.2% to RM1.44 trillion (2013: 4.5%; RM1.37 trillion) underpinned by recovery in key advanced economies, resilient regional demand, and partly due to the base effect arising from sluggish exports in the corresponding period last year. Gross exports are anticipated to expand 6% to RM762.8 billion while import decreased 4.3% to RM677.2 billion (2013: 2.4%; RM719.8 billion; 7%; RM 649.1 billion). Consequently, the trade surplus is expected to be higher at RM85.6 billion or 7.9% of GDP in 2014 (2013: RM70.7 billion; 7.2%).

Furthermore, gross exports rebounded by 10.7% to RM441.3 billion during the first seven months of 2014 (January - July 2013: -2.8%; RM398.5 billion), with manufactured and mining exports rising at a double digit pace of 11.4% and 12.5%. Shipment of agriculture products grew at a slower pace of 2.7%, primarily due to lower receipts of crude rubber (-24.6%) while export growth of other commodities remained steady. Consequently, exports of manufactured and mining products are expected to grow 6.1% and 6.4% in 2014 (2013: 5.1%; 3.3%). Meanwhile, agriculture exports are expected to rebound sharply by 4.5% in 2014 (2013: -14.4%) despite moderating commodity prices. Malaysia's top 3 trading partners are China, Singapore, and Japan.

Over 60% of Gross Domestic Product (GDP) is contributed by domestic consumption. Therefore the wholesale and retail sector plays a crucial role in driving Malaysia's growth over the next decade despite the ongoing global economic slowdown. By 2020, Malaysia's wholesale and retail sector is expected to boost the country's total Gross National Income (GNI) by RM156 billion, creating 454,190 new jobs.

OVERALL INDUSTRY OUTLOOK : Average Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1992, the Subject is a Private Limited company, focusing on distributor of chocolates, beverages and general provisions. 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. With an issued and paid up capital of MYR 700,000 contributed by individual shareholders, the Subject may face difficulties in its attempt to further expand its business in the future. Thus, the Subject should put more efforts on its business to gain higher market share while competing aggressively in the market.

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 small company, the Subject's business operation is supported by 20 employees. 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.

No latest financial accounts were filed with the Registry office during our inspection. Therefore, our comment on the Subject's overall financial performance are restricted thereto.

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 only recommend credit be proceeded to the Subject with guarantee.

 



PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2010-05-31

2009-05-31

2008-05-31

2007-05-31

2006-05-31

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

SUMMARY

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

11,195,286

11,246,157

10,632,490

8,655,884

8,264,389

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

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

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

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

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

Total Turnover

11,195,286

11,246,157

10,632,490

8,655,884

8,264,389

Costs of Goods Sold

(9,942,268)

(9,944,664)

-

-

-

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

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

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

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

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

Gross Profit

1,253,018

1,301,493

-

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

71,214

353,698

245,572

176,425

107,232

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

71,214

353,698

245,572

176,425

107,232

Taxation

(13,784)

(79,127)

(110,327)

(85,304)

(55,448)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

57,430

274,571

135,245

91,121

51,784

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

57,430

274,571

135,245

91,121

51,784

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

57,430

274,571

135,245

91,121

51,784

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

974,703

700,132

564,887

473,766

421,982

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

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

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

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

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

As restated

974,703

700,132

564,887

473,766

421,982

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,032,133

974,703

700,132

564,887

473,766

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,032,133

974,703

700,132

564,887

473,766

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

50,439

56,356

-

-

-

Hire purchase

8,895

-

-

-

-

Term loan / Borrowing

37,817

44,377

-

-

-

Trust receipts

3,813

12,371

-

-

-

Others

53,931

57,548

-

-

-

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

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

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

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

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

154,895

170,652

-

-

-

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

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

-

-

-

DEPRECIATION (as per notes to P&L)

107,288

66,900

-

-

-

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

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

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

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

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

107,288

66,900

-

-

-

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

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

 

 

 

BALANCE SHEET

 

 

ASSETS EMPLOYED:

FIXED ASSETS

1,539,583

1,456,235

1,521,865

1,723,767

1,950,886

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,539,583

1,456,235

1,521,865

1,723,767

1,950,886

Stocks

252,095

250,383

-

-

-

Trade debtors

3,781,229

2,824,773

-

-

-

Other debtors, deposits & prepayments

1,461,218

1,432,857

-

-

-

Short term deposits

610,873

599,777

-

-

-

Amount due from director

305,300

146,060

-

-

-

Cash & bank balances

1,605

18,294

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

6,412,320

5,272,144

6,012,806

5,281,383

4,637,130

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

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

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

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

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

TOTAL ASSET

7,951,903

6,728,379

7,534,671

7,005,150

6,588,016

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

3,353,210

2,073,192

-

-

-

Other creditors & accruals

110,545

125,561

-

-

-

Hire purchase & lease creditors

12,076

-

-

-

-

Bank overdraft

636,532

725,366

-

-

-

Short term borrowings/Term loans

38,600

38,954

-

-

-

Other borrowings

-

70,805

-

-

-

Bill & acceptances payable

1,099,000

1,126,000

-

-

-

Provision for taxation

396,282

365,585

-

-

-

Other liabilities

14,945

-

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

5,661,190

4,525,463

5,566,310

5,165,702

4,788,746

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

751,130

746,681

446,496

115,681

(151,616)

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

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

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

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

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

TOTAL NET ASSETS

2,290,713

2,202,916

1,968,361

1,839,448

1,799,270

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

700,000

700,000

700,000

700,000

700,000

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

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

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

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

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

TOTAL SHARE CAPITAL

700,000

700,000

700,000

700,000

700,000

Retained profit/(loss) carried forward

1,032,133

974,703

700,132

564,887

473,766

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

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

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

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

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

TOTAL RESERVES

1,032,133

974,703

700,132

564,887

473,766

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,732,133

1,674,703

1,400,132

1,264,887

1,173,766

Long term loans

454,690

491,594

-

-

-

Hire purchase creditors

84,184

-

-

-

-

Deferred taxation

19,706

36,619

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

558,580

528,213

568,229

574,561

625,504

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

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

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

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

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

2,290,713

2,202,916

1,968,361

1,839,448

1,799,270

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

TYPES OF FUNDS

Cash

612,478

618,071

-

-

-

Net Liquid Funds

(1,123,054)

(1,233,295)

-

-

-

Net Liquid Assets

499,035

496,298

446,496

115,681

(151,616)

Net Current Assets/(Liabilities)

751,130

746,681

446,496

115,681

(151,616)

Net Tangible Assets

2,290,713

2,202,916

1,968,361

1,839,448

1,799,270

Net Monetary Assets

(59,545)

(31,915)

(121,733)

(458,880)

(777,120)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

226,109

524,350

-

-

-

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

333,397

591,250

-

-

-

BALANCE SHEET ITEMS

Total Borrowings

2,325,082

2,452,719

-

-

-

Total Liabilities

6,219,770

5,053,676

6,134,539

5,740,263

5,414,250

Total Assets

7,951,903

6,728,379

7,534,671

7,005,150

6,588,016

Net Assets

2,290,713

2,202,916

1,968,361

1,839,448

1,799,270

Net Assets Backing

1,732,133

1,674,703

1,400,132

1,264,887

1,173,766

Shareholders' Funds

1,732,133

1,674,703

1,400,132

1,264,887

1,173,766

Total Share Capital

700,000

700,000

700,000

700,000

700,000

Total Reserves

1,032,133

974,703

700,132

564,887

473,766

LIQUIDITY (Times)

Cash Ratio

0.11

0.14

-

-

-

Liquid Ratio

1.09

1.11

-

-

-

Current Ratio

1.13

1.16

1.08

1.02

0.97

WORKING CAPITAL CONTROL (Days)

Stock Ratio

8

8

-

-

-

Debtors Ratio

123

92

-

-

-

Creditors Ratio

123

76

-

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

1.34

1.46

-

-

-

Liabilities Ratio

3.59

3.02

4.38

4.54

4.61

Times Interest Earned Ratio

1.46

3.07

-

-

-

Assets Backing Ratio

3.27

3.15

2.81

2.63

2.57

PERFORMANCE RATIO (%)

Operating Profit Margin

0.64

3.15

2.31

2.04

1.30

Net Profit Margin

0.51

2.44

1.27

1.05

0.63

Return On Net Assets

9.87

23.80

12.48

9.59

5.96

Return On Capital Employed

7.69

17.91

12.48

9.59

5.96

Return On Shareholders' Funds/Equity

3.32

16.40

9.66

7.20

4.41

Dividend Pay Out Ratio (Times)

0.00

0.00

-

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.51

UK Pound

1

Rs.100.94

Euro

1

Rs.72.32

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.