MIRA INFORM REPORT

 

 

Report No. :

321559

Report Date :

12.05.2015

 

IDENTIFICATION DETAILS

 

Name :

LEONG JIN CORPORATION PTE LTD

 

 

Registered Office :

11, Benoi Crescent, 629974

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

03.01.1974

 

 

Com. Reg. No.:

197400024-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of steel products

 

 

No. of Employee :

125 [2006]

 

 

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 :

Slow but correct

 

 

Litigation :

Clear

 

 

NOTES :

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

 

 

ECGC Country Risk Classification List – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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 in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports. Growth in 2014 was slower at 13.9%, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub. Singapore 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.

:

197400024-R

COMPANY NAME

:

LEONG JIN CORPORATION PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

03/01/1974

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

11, BENOI CRESCENT, 629974, SINGAPORE.

BUSINESS ADDRESS

:

11, BENOI CRESCENT, JURONG INDUSTRIAL ESTATE, 629974, SINGAPORE.

TEL.NO.

:

65-62661132

FAX.NO.

:

65-62682090

WEB SITE

:

WWW.LEONGJIN.COM.SG

CONTACT PERSON

:

FRANCIS HO KWEK SENG ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF STEEL PRODUCTS

ISSUED AND PAID UP CAPITAL

:

20,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 20,000,000.00

SALES

:

SGD 101,450,095 [2013]

NET WORTH

:

SGD 150,402,720 [2013]

STAFF STRENGTH

:

125 [2006]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

SATISFACTORY

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

 

HISTORY / BACKGROUND


The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

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



 

Share Capital History

Date

Issue & Paid Up Capital

11/05/2015

SGD 20,000,000.00

 


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


Name

Address

IC/PP/Loc No

Shareholding

(%)

LEOJIN INTERNATIONAL PTE LTD

11, BENOI CRESCENT, JURONG INDUSTRIAL ESTATE, 629974, SINGAPORE.

197700314W

8,045,732.00

40.23

THYSSENKRUPP MATERIALS INTERNATIONAL GMBH

THYSSENHAUS 1, AM THYSSENHAUS 1, ESSEN, 45128, GERMANY.

T03UF2819

6,000,000.00

30.00

HO KIAU SENG +

51, LEEDON PARK, 267917, SINGAPORE.

S0074324J

5,415,600.00

27.08

HO KWEK SENG +

237, TEMBELING ROAD, 03-07, KATONG GARDEN, 423721, SINGAPORE.

S1316092I

338,664.00

1.69

HOO SIE NYONG

325A, SENGKANG EAST WAY, 14-501, 541325, SINGAPORE.

S0800688A

66,668.00

0.33

HO MEE LEIN

325A, SENGKANG EAST WAY, 14-501, 541325, SINGAPORE.

S0812327F

66,668.00

0.33

HOO MEE NYAU

62, FARRER ROAD, 04-05, SPANISH VILLAGE, 268847, SINGAPORE.

S0068217I

66,668.00

0.33

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

------

20,000,000.00

100.00

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

=====

+ Also Director

 


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



Local No

Country

Company

(%)

As At

011303

CHINA

LEONG JIN (SHANGHAI) CORPORATION LIMITED

100.00

31/12/2013

199906113N

SINGAPORE

LJC HEATREATMENT SERVICES PTE LTD

99.99

28/01/2015

CHINA

LEONG JIN (JINTAN) ENGINEERING & MANUFACTURING CO. LTD

80.00

31/12/2013

CHINA

LJ-OMBA (JINTAN) FORGING CO. LTD

70.00

31/12/2013

CHINA

LEONG JIN (JINTAN) SPECIAL STEEL CO. LTD

60.00

31/12/2013

199205355N

SINGAPORE

LJC ENGINEERING PTE LTD

60.00

28/01/2015




 

 

 

DIRECTORS

DIRECTOR 1

 

Name Of Subject

:

HO CHE LEONG

Address

:

51, LEEDON PARK, 267917, SINGAPORE.

IC / PP No

:

S7432625J

Nationality

:

SINGAPOREAN

Date of Appointment

:

08/06/2005

 

DIRECTOR 2

 

Name Of Subject

:

HO CHE FEI

Address

:

6, CUSCADEN WALK, 32-01, BOULEVARD RESIDENCE, THE, 249691, SINGAPORE.

IC / PP No

:

S7712780A

Nationality

:

SINGAPOREAN

Date of Appointment

:

17/07/2008

 

DIRECTOR 3

 

Name Of Subject

:

HARALD MATTHIAS MEYER

Address

:

DRIESCHER STRASSE 21, KAARST, 41564, GERMANY.

IC / PP No

:

C71VKPML9

Nationality

:

GERMAN

Date of Appointment

:

08/10/2012

 

DIRECTOR 4

 

Name Of Subject

:

JOACHIM OTTO JACOB LIMBERG

Address

:

KAISER-WILHELM-RING, 41, D-40545, DUSSELDORF, GERMANY.

IC / PP No

:

5003160142

Nationality

:

GERMAN

Date of Appointment

:

14/04/2003

 

DIRECTOR 5

 

Name Of Subject

:

HO KWEK SENG

Address

:

237, TEMBELING ROAD, 03-07, KATONG GARDEN, 423721, SINGAPORE.

IC / PP No

:

S1316092I

Nationality

:

SINGAPOREAN

Date of Appointment

:

12/09/1980

 

DIRECTOR 6

 

Name Of Subject

:

HO KIAU SENG

Address

:

51, LEEDON PARK, 267917, SINGAPORE.

IC / PP No

:

S0074324J

Nationality

:

SINGAPOREAN

Date of Appointment

:

03/01/1974



MANAGEMENT

 

 

1)

Name of Subject

:

FRANCIS HO KWEK SENG

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

CHONG, LIM & PARTNERS LLP

Auditor' Address

:

N/A

 

Auditor

:

CHONG, LIM & PARTNERS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LEE YAN TECK

IC / PP No

:

S1252200B

Address

:

17, MARINE TERRACE, 15-84, 440017, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

 

ENCUMBRANCE (S)


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

 

 

 

LITIGATION CHECK AGAINST SUBJECT


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

 

LEGAL ACTION

 

 

Code No

:

99

Case No

:

5657

Year

:

2008

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

06/03/2008

Solicitor

:

WONG SU-HSIEN AUDREY

Solicitor Ref

:

AW-INS-A68- 48810-07-SC

Solicitor Firm

:

VISION LAW LLC

Plaintiff

:

SEAH AI WAH

Defendants

:

LEONG JIN CORPORATION PTE LTD (197400024)

11 BENOI CRESCENT, 629974, SINGAPORE.

Amount Claimed

:

4640

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

Code No

:

99

Case No

:

3565

Year

:

2009

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

09/02/2009

Solicitor

:

WONG SU-HSIEN AUDREY

Solicitor Ref

:

AW-INS-N63- 60641-08-IG

Solicitor Firm

:

VISION LAW LLC

Plaintiff

:

CNA GROUP LIMITED

Defendants

:

LEONG JIN CORPORATION PTE LTD (197400024)

Amount Claimed

:

40282

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

 

No winding up petition was found in our databank

 

 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

NEW ZEALAND

MIDDLE EAST

AUSTRALIA

Credit Term

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

STEEL PRODUCTS

Ownership of premises

:

OWNED

 

Branch

:

NO

Other Information:


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

The Subject boasts of an extensive range of services that include a comprehensive stock of specialized steel & forgings and state of the art cutting and pre-machining facilities.

The Subject is supported by full computerization for inventory control and immediate product specifications recall, in-house laboratory for quality control and attainment of QEHS certification, Leong Jin today is more than just a stockist.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62661132

Match

:

N/A

Address Provided by Client

:

NO.11, BENOI CRESCENT, JURONG INDUSTRIAL ESTATE, SINGAPORE 629974.

Current Address

:

11, BENOI CRESCENT, JURONG INDUSTRIAL ESTATE, 629974, SINGAPORE.

Match

:

YES

 

Other Investigations


On 7th May 2015 we contacted one of the staff from the Subject and she provided some information.

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

2.54%

]

Return on Net Assets

:

Unfavourable

[

3.03%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.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

:

Unfavourable

[

221 Days

]

Debtor Ratio

:

Unfavourable

[

88 Days

]

Creditors Ratio

:

Unfavourable

[

70 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

:

Unfavourable

[

0.48 Times

]

Current Ratio

:

Unfavourable

[

0.97 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Acceptable

[

3.99 Times

]

Gearing Ratio

:

Favourable

[

0.61 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's performance deteriorated over the years with lower turnover and profit. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject 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 : POOR

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

MANUFACTURING

In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.

The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.

Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.

In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.

Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.

Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 1974, the Subject is a Private Limited company, focusing on manufacturing of steel products. The Subject has been in business for over two decades. It has built up a strong clientele base and good 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 exceeding SGD 20,000,000 and strong shareholders' backing, the Subject has the ability to further expand its business in the future.

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. 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. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. 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 SGD 150,402,720, the Subject should be able to maintain its business in the near terms.

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

The industry has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market.

Based on the above condition, we recommend credit be granted to the Subject normally.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

 

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

FULL

FULL

FULL

Currency

SGD

SGD

SGD

SGD

SGD

TURNOVER

101,450,095

134,692,889

141,291,511

129,054,716

102,317,828

Other Income

4,706,923

2,851,148

2,365,852

-

-

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

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

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

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

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

Total Turnover

106,157,018

137,544,037

143,657,363

129,054,716

102,317,828

Costs of Goods Sold

(72,728,651)

(102,115,189)

(108,699,949)

-

-

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

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

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

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

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

Gross Profit

33,428,367

35,428,848

34,957,414

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

2,726,933

8,458,549

13,403,534

12,935,769

3,519,466

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

704,806

711,763

-

-

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

3,431,739

9,170,312

13,403,534

12,935,769

3,519,466

Taxation

(1,823,332)

(2,445,028)

(2,601,006)

(2,191,437)

(2,184,171)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,608,407

6,725,284

10,802,528

10,744,332

1,335,295

Minority interests

2,210,811

1,054,406

719,544

(138,127)

(46,577)

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

3,819,218

7,779,690

11,522,072

10,606,205

1,288,718

Extraordinary items

-

-

-

(1,285,209)

85,324

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

3,819,218

7,779,690

11,522,072

9,320,996

1,374,042

TRANSFER FROM RESERVES

-

-

-

1,133,131

(85,324)

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

102,421,901

97,042,211

87,920,139

79,866,012

80,977,294

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

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

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

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

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

As restated

102,421,901

97,042,211

87,920,139

79,866,012

80,977,294

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

106,241,119

104,821,901

99,442,211

90,320,139

82,266,012

DIVIDENDS - Ordinary (paid & proposed)

(2,400,000)

(2,400,000)

(2,400,000)

(2,400,000)

(2,400,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

103,841,119

102,421,901

97,042,211

87,920,139

79,866,012

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

-

-

-

32

-

Lease interest

-

-

11,910

-

-

Term loan / Borrowing

1,109,364

1,262,039

1,254,001

1,066,060

1,747,730

Trust receipts

36,827

95,803

201,950

101,766

418,091

Others

-

-

-

58,827

56,258

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

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

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

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

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

1,146,191

1,357,842

1,467,861

1,226,685

2,222,079

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

6,586,278

5,387,043

4,430,335

3,752,398

3,749,949

AMORTIZATION

232,712

200,079

126,359

159,200

65,505

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

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

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

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

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

6,818,990

5,587,122

4,556,694

3,911,598

3,815,454

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

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

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

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

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

 

 

 

 

BALANCE SHEET

 

 

ASSETS EMPLOYED:

FIXED ASSETS

137,415,878

73,144,053

67,803,089

52,056,401

39,805,438

Associated companies

6,894,942

6,698,837

6,437,653

6,207,369

5,808,941

Investments

166,012

166,012

-

-

-

Others

-

-

166,012

5,978,647

6,451,150

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

7,060,954

6,864,849

6,603,665

12,186,016

12,260,091

Goodwill on consolidation

165,060

165,060

165,060

165,060

165,060

Concession rights

-

-

5,935,809

-

-

Others

10,738,768

10,330,768

-

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

10,903,828

10,495,828

6,100,869

165,060

165,060

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

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

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

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

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

TOTAL LONG TERM ASSETS

155,380,660

90,504,730

80,507,623

64,407,477

52,230,589

Stocks

61,451,510

74,197,343

81,978,354

77,282,010

96,652,893

Trade debtors

24,462,592

22,505,488

23,722,019

30,186,641

20,037,950

Other debtors, deposits & prepayments

4,865,304

11,171,519

7,440,254

7,966,759

2,856,829

Short term deposits

2,861,167

705,115

337,425

-

-

Deposits with financial institutions

-

-

-

5,295,096

6,900,947

Amount due from associated companies

1,775,585

3,290,874

35,681

-

-

Cash & bank balances

12,323,589

17,270,524

23,946,659

19,298,353

10,673,311

Others

13,387,734

5,598,182

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

121,127,481

134,739,045

137,460,392

140,028,859

137,121,930

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

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

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

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

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

TOTAL ASSET

276,508,141

225,243,775

217,968,015

204,436,336

189,352,519

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

13,906,993

11,058,070

17,481,191

16,957,602

6,026,516

Other creditors & accruals

6,137,325

5,182,069

5,035,118

3,316,124

4,904,159

Short term borrowings/Term loans

59,538,504

44,079,485

1,600,000

10,300,956

11,650,000

Other borrowings

21,301,546

5,225,261

-

-

-

Bill & acceptances payable

10,905,360

3,022,337

-

-

-

Deposits & balances of banks & agents

-

-

-

47,984,583

50,729,022

Amounts owing to related companies

-

-

1,712,474

-

-

Amounts owing to associated companies

12,974

18,566

-

-

-

Amounts owing to director

7,497,269

10,949,152

7,144,808

9,337,134

9,191,330

Provision for taxation

2,379,480

2,892,948

2,700,247

2,256,784

2,108,669

Other liabilities

3,598,970

2,971,750

50,527,796

76,810

870,588

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

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

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

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

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

TOTAL CURRENT LIABILITIES

125,278,421

85,399,638

86,201,634

90,229,993

85,480,284

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(4,150,940)

49,339,407

51,258,758

49,798,866

51,641,646

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

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

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

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

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

TOTAL NET ASSETS

151,229,720

139,844,137

131,766,381

114,206,343

103,872,235

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

Exchange equalisation/fluctuation reserve

2,529,363

(882,260)

1,723,047

-

-

Retained profit/(loss) carried forward

103,841,119

102,421,901

97,042,211

87,920,139

79,866,012

Others

-

-

-

(105,176)

1,027,955

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

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

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

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

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

TOTAL RESERVES

106,370,482

101,539,641

98,765,258

87,814,963

80,893,967

MINORITY INTEREST

24,032,238

17,563,496

12,301,323

5,670,380

2,180,458

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

150,402,720

139,103,137

131,066,581

113,485,343

103,074,425

Deferred taxation

827,000

741,000

699,800

721,000

721,000

Others

-

-

-

-

76,810

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

827,000

741,000

699,800

721,000

797,810

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

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

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

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

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

151,229,720

139,844,137

131,766,381

114,206,343

103,872,235

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

TYPES OF FUNDS

Cash

15,184,756

17,975,639

24,284,084

19,298,353

10,673,311

Net Liquid Funds

4,279,396

14,953,302

24,284,084

19,298,353

10,673,311

Net Liquid Assets

(65,602,450)

(24,857,936)

(30,719,596)

(27,483,144)

(45,011,247)

Net Current Assets/(Liabilities)

(4,150,940)

49,339,407

51,258,758

49,798,866

51,641,646

Net Tangible Assets

140,325,892

129,348,309

125,665,512

114,041,283

103,707,175

Net Monetary Assets

(66,429,450)

(25,598,936)

(31,419,396)

(28,204,144)

(45,809,057)

BALANCE SHEET ITEMS

Total Borrowings

91,745,410

52,327,083

1,600,000

10,300,956

11,650,000

Total Liabilities

126,105,421

86,140,638

86,901,434

90,950,993

86,278,094

Total Assets

276,508,141

225,243,775

217,968,015

204,436,336

189,352,519

Net Assets

151,229,720

139,844,137

131,766,381

114,206,343

103,872,235

Net Assets Backing

150,402,720

139,103,137

131,066,581

113,485,343

103,074,425

Shareholders' Funds

150,402,720

139,103,137

131,066,581

113,485,343

103,074,425

Total Share Capital

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

Total Reserves

106,370,482

101,539,641

98,765,258

87,814,963

80,893,967

LIQUIDITY (Times)

Cash Ratio

0.12

0.21

0.28

0.21

0.12

Liquid Ratio

0.48

0.71

0.64

0.70

0.47

Current Ratio

0.97

1.58

1.59

1.55

1.60

WORKING CAPITAL CONTROL (Days)

Stock Ratio

221

201

212

219

345

Debtors Ratio

88

61

61

85

71

Creditors Ratio

70

40

59

48

21

SOLVENCY RATIOS (Times)

Gearing Ratio

0.61

0.38

0.01

0.09

0.11

Liabilities Ratio

0.84

0.62

0.66

0.80

0.84

Times Interest Earned Ratio

3.99

7.75

10.13

11.55

2.58

Assets Backing Ratio

7.02

6.47

6.28

5.70

5.19

PERFORMANCE RATIO (%)

Operating Profit Margin

3.38

6.81

9.49

10.02

3.44

Net Profit Margin

3.76

5.78

8.15

8.22

1.26

Return On Net Assets

3.03

7.53

11.29

12.40

5.53

Return On Capital Employed

2.46

6.27

9.90

11.80

5.41

Return On Shareholders' Funds/Equity

2.54

5.59

8.79

9.35

1.25

Dividend Pay Out Ratio (Times)

0.63

0.31

0.21

0.23

1.86

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.85

UK Pound

1

Rs.98.47

Euro

1

Rs.71.51

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

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.