MIRA INFORM REPORT

 

 

Report No. :

347608

Report Date :

03.11.2015

 

IDENTIFICATION DETAILS

 

Name :

DXN HOLDINGS BHD.

 

 

Formerly Known As :

DXN HOLDINGS SDN BHD

 

 

Registered Office :

Suite 16-1, (Penthouse Upper), Menara Penang Garden, 42A, Jalan Sultan Ahmad Shah, 10050 Pulau Pinang, Pulau Pinang

 

 

Country :

Malaysia

 

 

Financials (as on) :

28.02.2014

 

 

Date of Incorporation :

11.10.1995

 

 

Com. Reg. No.:

363120-V

 

 

Legal Form :

Public

 

 

Line of Business :

Investment Holding Activities and Provision of Management Services.

 

 

No. of Employees :

Not Available

 


 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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. Malaysia is vulnerable to a fall in world commodity prices or a general slowdown in global economic activity.

 

The NAJIB administration 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. Gross exports of goods and services constitute more than 80% of GDP. The oil and gas sector supplied about 29% of government revenue in 2014. As an oil and gas exporter, Malaysia has previously 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 strained government finances, shrunk Malaysia’s current account surplus and put downward pressure on the ringgit. The government is trying to lessen its dependence on state oil producer Petronas.

 

Bank Negara Malaysia (the central bank) maintains healthy foreign exchange reserves; a well-developed regulatory regime has limited Malaysia's exposure to riskier financial instruments and the global financial crisis. In order to attract increased investment, NAJIB 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 a

 

Source : CIA

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

363120-V

COMPANY NAME

:

DXN HOLDINGS BHD.

FORMER NAME

:

DXN HOLDINGS SDN BHD (16/07/2002)

INCORPORATION DATE

:

11/10/1995

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PUBLIC

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

SUITE 16-1, (PENTHOUSE UPPER), MENARA PENANG GARDEN, 42A, JALAN SULTAN AHMAD SHAH, 10050 PULAU PINANG, PULAU PINANG, MALAYSIA.

BUSINESS ADDRESS

:

WISMA DXN NO 213 LEBUHRAYA SULTAN ABDUL HALIM, 05400 ALOR SETAR, KEDAH, MALAYSIA.

TEL.NO.

:

04-7726688

FAX.NO.

:

04-77253388

WEB SITE

:

WWW.DXNMALAYSIA.COM

CONTACT PERSON

:

LIM SIOW JIN ( CHAIRMAN )

INDUSTRY CODE

:

64200

PRINCIPAL ACTIVITY

:

INVESTMENT HOLDING ACTIVITIES AND PROVISION OF MANAGEMENT SERVICES

AUTHORISED CAPITAL

:

MYR 100,000,000.00 DIVIDED INTO
ORDINARY SHARE 400,000,000.00 OF MYR 0.25 EACH.

ISSUED AND PAID UP CAPITAL

:

MYR 60,191,000.00 DIVIDED INTO
ORDINARY SHARES 118,764,000 CASH AND 122,000,000 OTHERWISE OF MYR 0.25 EACH.

SALES

:

MYR 311,692,395 [2014]

NET WORTH

:

MYR 147,052,185 [2014]

STAFF STRENGTH

:

N/A

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 


 

HISTORY/ BACKGROUND

 

As a public limited company, the Subject must have at least one shareholder but there is no limit on the maximum number of shareholders. The Subject must have at least two directors. A public 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 liabilities of the shareholders are only up 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 must file in its annual return, together with its financial statements with the Registrar of Companies. In Malaysia, all the companies seeking listing on the Bursa Malaysia (Malaysia Stock Exchange) must be public limited companies.

 

The Subject is principally engaged in the (as a / as an) investment holding activities and provision of management services.

 

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

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

28/08/2014

MYR 100,000,000.00

MYR 60,191,000.00

15/02/2005

MYR 100,000,000.00

MYR 60,185,000.00

11/01/2005

MYR 100,000,000.00

MYR 60,180,500.00

09/12/2004

MYR 100,000,000.00

MYR 60,171,000.00

03/11/2004

MYR 100,000,000.00

MYR 60,156,250.00

12/10/2004

MYR 100,000,000.00

MYR 60,137,000.00

08/09/2004

MYR 100,000,000.00

MYR 60,125,750.00

25/03/2004

MYR 100,000,000.00

MYR 60,086,750.00

17/09/2003

MYR 100,000,000.00

MYR 60,000,000.00

18/08/2003

MYR 100,000,000.00

MYR 57,500,000.00

31/07/2003

MYR 100,000,000.00

MYR 35,167,250.00

12/07/2002

MYR 500,000.00

MYR 375,000.00

31/10/1995

MYR 100,000.00

MYR 2.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

DXN GLOBAL SDN. BHD.

68, KOMPLEKS ALOR MALAI, BATU 8, JALAN LANGGAR, 05460 ALOR SETAR, KEDAH, MALAYSIA.

947791U

240,764,000.00

100.00

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

------

240,764,000.00

100.00

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

=====

+ Also Director


Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

A.A. ANTHONY SECURITIES SDN. BHD.

MALAYSIA

17812U

1,400,000.00

12/10/2012

A.A.ANTHONY NOMINESS (TEMPATAN) SDN.BHD

MALAYSIA

178034D

32,058,700.00

12/10/2012

ACE JERNEH INSURANCE BERHAD

MALAYSIA

9827A

N/A

28/09/2010

ALLIANCEGROUP NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

42234H

N/A

14/11/2007

AMANAH RAYA BERHAD

MALAYSIA

344986V

1,200,000.00

15/10/2009

CIMSEC NOMINEES (TEMPATAN) SDN. BHD.

N/A

265449P

1,445,600.00

12/10/2012

DXN GROUP SDN. BHD.

MALAYSIA

511681X

103,878,300.00

12/10/2012

DXN HOLDINGS BHD.

MALAYSIA

363120V

13,547,100.00

12/10/2012

ECML NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

938T

N/A

03/10/2011

FUSION EXTRAS SDN. BHD.

MALAYSIA

630656K

11,519,300.00

21/09/2006

GELOMBANG JASA SDN. BHD.

MALAYSIA

244731A

N/A

14/11/2007

GOH KEAN CHUAN

MALAYSIA

630206-02-5593

N/A

21/09/2006

GOLDEN FRESH SDN. BHD.

MALAYSIA

139091P

N/A

12/10/2012

GOOI SOON LEE

MALAYSIA

510329-07-5439

N/A

12/10/2012

HLB NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

47697U

N/A

03/10/2011

HLIB NOMINEE (TEMPATAN ) SDN. BHD.

MALAYSIA

250650T

936,700.00

12/10/2012

HSBC NOMINEES (ASING) SDN. BHD.

N/A

4381U

N/A

21/09/2006

HSBC NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

258854D

N/A

03/10/2011

KHOR LIANG MENG

MALAYSIA

650122-02-5535

N/A

03/10/2011

LAKSHMANAN SUNIL KUMAR PANDARATHIL

N/A

Z1793346

N/A

15/10/2009

LEMBAGA TABUNG ANGKATAN TENTERA

N/A

AX000000001

10,100,000.00

14/11/2007

LEMBAGA TABUNG HAJI

MALAYSIA

000000002H

N/A

21/11/2007

LIM KHUAN ENG

MALAYSIA

420329-08-5697

N/A

12/10/2012

LIM SOON AIK

MALAYSIA

760428-10-5199

N/A

12/10/2012

LIM YAN POK

MALAYSIA

590303-10-6615

N/A

28/09/2010

LOH OON LING

MALAYSIA

740831-07-5390

2,246,000.00

12/10/2012

MALAYSIA NOMINEES (TEMPATAN) SENDIRIAN BERHAD

MALAYSIA

6193K

10,040,600.00

19/09/2008

MATHEW PURACKAL KUNCHERIA

N/A

Z031470

N/A

15/10/2009

MAYBANK NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

258939H

1,777,100.00

12/10/2012

MAYBANK SECURITIES NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

284597P

N/A

17/05/2006

MEDIA ZONE SDN. BHD.

MALAYSIA

429040A

N/A

14/11/2007

NG BAN SENG

N/A

760420-02-5725

N/A

12/10/2012

OSK NOMINEES (ASING) SDN. BERHAD

MALAYSIA

257494A

N/A

12/10/2012

OSK NOMINEES (TEMPATAN) SDN. BERHAD

MALAYSIA

6023A

2,330,500.00

19/09/2008

PUBLIC NOMINEES (TEMPATAN) SDN. BHD.

MALAYSIA

6464T

2,389,100.00

12/10/2012

REMAINING SHAREHOLDERS FOR BERHAD COMPANY

N/A

00000001

53,673,770.00

12/10/2012

SALINA BINTI UMAR

MALAYSIA

650405-01-5388

N/A

12/10/2012

SOON CHIN CHYE

MALAYSIA

620818-07-5365

N/A

28/09/2010

TAWARIA SDN. BHD.

MALAYSIA

193198M

N/A

28/09/2010

TEMASEK SEJATI SDN. BHD.

MALAYSIA

608722W

2,044,900.00

12/10/2012

TEO TIN LUN

MALAYSIA

560911-08-5013

N/A

03/10/2011

TIMELESS IMAGE SDN BHD

MALAYSIA

677276T

1,400,000.00

15/10/2009

TUNG KOK KEOW

MALAYSIA

690727-07-5291

N/A

03/10/2011

WOON CHUAN KEONG

MALAYSIA

581007-10-5007

2,330,000.00

12/10/2012

YAP GIH CHOY

MALAYSIA

790204-14-5367

N/A

17/05/2006

YEO KHEE NAM

MALAYSIA

430226-07-5129

N/A

03/10/2011

ZURICH INSURANCE MALAYSIA BERHAD

MALAYSIA

8029A

N/A

17/05/2006

 

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

 

Local No

Country

Company

Status

(%)

As At

710366A

MALAYSIA

DXN OLEOCHEMICALS SDN. BHD.

-

100.00

26/11/2014

720684D

MALAYSIA

DXN BIOFUELS SDN. BHD.

-

100.00

26/11/2014

715786K

MALAYSIA

DXN CAFE SDN. BHD.

-

100.00

26/11/2014

716706H

MALAYSIA

ECO TANK SDN. BHD.

Disolved

100.00

26/11/2014

424601A

MALAYSIA

DXN SOLUTIONS SDN. BHD.

-

100.00

26/11/2014

668231V

MALAYSIA

DXN BIOTECH CONSULTANTS SDN. BHD.

-

100.00

26/11/2014

499781V

MALAYSIA

DXN R & D SDN. BHD.

Disolved

100.00

26/11/2014

511682W

MALAYSIA

DXN E-COMMERCE SDN. BHD.

Disolved

100.00

26/11/2014

1030399T

MALAYSIA

DXN GREEN TECH SDN. BHD.

-

100.00

26/11/2014

541806A

MALAYSIA

DXN MATERIALS SDN. BHD.

-

100.00

26/11/2014

365963W

MALAYSIA

DXN PLANTATION SDN. BHD.

-

100.00

26/11/2014

283904P

MALAYSIA

DXN MARKETING SDN. BHD.

-

100.00

26/11/2014

469018D

MALAYSIA

DXN LAND SDN. BHD.

-

100.00

26/11/2014

1068606W

MALAYSIA

BIO SYNERGY LABORATORIES SDN. BHD.

-

100.00

26/11/2014

410731D

MALAYSIA

DXN INDUSTRIES (M) SDN. BHD.

-

100.00

26/11/2014

410692K

MALAYSIA

DXN PHARMACEUTICAL SDN. BHD.

-

100.00

26/11/2014

769836D

MALAYSIA

BORNEO BIO BEST (SABAH) SDN. BHD.

Disolved

65.00

26/11/2014

1087906D

MALAYSIA

DXN ENZYME SDN. BHD.

-

51.00

26/11/2014

1094640X

MALAYSIA

DXN BUSANA PROBIOTICS SDN. BHD.

-

51.00

26/11/2014

743972T

MALAYSIA

YIKED-DXN STARGATE SDN. BHD.

-

13.45

26/11/2014



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. LIM YEW LIN

Address

:

2028, TAMAN BAHAGIA FASA III, 05050 ALOR SETAR, KEDAH, MALAYSIA.

IC / PP No

:

A0806231

New IC No

:

670906-02-5160

Date of Birth

:

06/09/1967

Nationality

:

MALAYSIAN

Date of Appointment

:

21/02/2002

 

DIRECTOR 2

 

Name Of Subject

:

DATO' DR LIM SIOW JIN

Address

:

2807, TAMAN GOLF, JALAN SULTANAH, 05250 ALOR SETAR, KEDAH, MALAYSIA.

IC / PP No

:

5946044

New IC No

:

600430-02-5259

Date of Birth

:

30/04/1960

Nationality

:

MALAYSIAN

Date of Appointment

:

03/04/1996

 

DIRECTOR 3

 

Name Of Subject

:

MR. LIM BOON YEE

Address

:

79, TAMAN GUNUNG INDAH, LEBUHRAYA SULTANAH BAHIYAH, 05050 ALOR SETAR, KEDAH, MALAYSIA.

IC / PP No

:

7162763

New IC No

:

630930-02-5797

Date of Birth

:

30/09/1963

Nationality

:

MALAYSIAN

Date of Appointment

:

22/11/1998

 

DIRECTOR 4

 

Name Of Subject

:

DATIN LEONG BEE LING

Address

:

2807, TAMAN GOLF, JALAN SULTANAH, 05250 ALOR SETAR, KEDAH, MALAYSIA.

IC / PP No

:

5135557

New IC No

:

570401-02-6776

Date of Birth

:

01/04/1957

Nationality

:

MALAYSIAN

Date of Appointment

:

03/04/1996

 

DIRECTOR 5

 

Name Of Subject

:

MR. TAN YOUNG TAT

Address

:

176, TAMAN LAGUNA MAS, JALAN ALOR MENGKUDU, 05400 ALOR SETAR, KEDAH, MALAYSIA.

IC / PP No

:

A1881164

New IC No

:

710602-02-5245

Date of Birth

:

02/06/1971

Nationality

:

MALAYSIAN

Date of Appointment

:

01/08/2015



MANAGEMENT

 

 

1)

Name of Subject

:

LIM BOON YEE

Position

:

MANAGING DIRECTOR

 

2)

Name of Subject

:

LIM SIOW JIN

Position

:

CHAIRMAN

 

 

 

AUDITOR

 

Auditor

:

KPMG

Auditor' Address

:

HUNZA TOWER, 163E, JALAN KELAWAI, LEVEL 18, 10250 GEORGETOWN, PULAU PINANG, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. TAI YIT CHAN

IC / PP No

:

A1167797

New IC No

:

690118-10-6160

Address

:

56, JALAN SS 22/29, DAMANSARA JAYA, 47400 PETALING JAYA, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MS. ONG TZE-EN

IC / PP No

:

A2054637

New IC No

:

720313-07-5210

Address

:

VILLA BATU BUKIT, 7-2-1, JALAN BATU BUKIT, 10470 PULAU PINANG, PULAU PINANG, MALAYSIA.

 

3)

Company Secretary

:

MS. LIM BENG CHENG

IC / PP No

:

A3286374

New IC No

:

760406-02-5016

Address

:

WISMA DXN, 213, LEBUHRAYA SULTAN ABDUL HALIM, 05400 ALOR SETAR, KEDAH, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

MALAYAN BANKING BHD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

25/02/1999

N/A

UNITED OVERSEAS BANK MALAYSIA BHD

MYR 300,554.00

Satisfied

2

17/06/1999

N/A

MALAYAN BANKING BERHAD

MYR 515,327.00

Satisfied

3

01/02/2000

N/A

OCBC BANK MALAYSIA BERHAD

MYR 1,100,000.00

Satisfied

4

24/09/2001

N/A

OVERSEAS UNION BANK MALAYSIA BERHAD

MYR 2,300,000.00

Satisfied

5

08/03/2004

N/A

MALAYAN BANKING BERHAD

MYR 300,000.00

Satisfied

6

06/07/2004

N/A

OCBC BANK MALAYSIA BERHAD

MYR 3,500,000.00

Satisfied

7

25/08/2004

N/A

PUBLIC BANK BERHAD

MYR 1,062,500.00

Satisfied

8

03/03/2006

N/A

OCBC BANK (MALAYSIA) BERHAD

MYR 18,050,000.00

Satisfied

9

16/01/2007

N/A

OCBC BANK (MALAYSIA) BERHAD

-

Satisfied

10

16/12/2010

LAND CHARGE

OCBC BANK (MALAYSIA) BERHAD

-

Unsatisfied

11

06/05/2015

DEED OF ASSIGNMENT

OCBC BANK (MALAYSIA) BERHAD

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


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

No legal action was found in our databank.

No winding up petition was found in our databank.

 

DEFAULTER CHECK AGAINST SUBJECT


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

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

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Services

:

INVESTMENT HOLDING ACTIVITIES AND PROVISION OF MANAGEMENT SERVICES

Product Brand Name

:

DXN

Award

:

1 ) ASIA PACIFIC SUPER EXCELLENT BRAND AWARD Year :2005
2 ) HONESTY ENTERPRISE - KERIS AWARD Year :2004

Member(s) / Affiliate(s)

:

SMI ASSOCIATION OF MALAYSIA

SMALL & MEDIUM ENTERPRISE

MALAYSIA FOOD & BEVERAGE INDUSTRY

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) investment holding activities and provision of management services.

The Group's product lines include dietary supplements, food and beverages, personal care products, household products and water treatment system.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

604 7723388/6688

Current Telephone Number

:

04-7726688

Match

:

YES

Address Provided by Client

:

NO 213 LEBUHRAYA SULTAN ABDUL HALIM 05400 ALOR STAR KEDAH DARUL

Current Address

:

WISMA DXN NO 213 LEBUHRAYA SULTAN ABDUL HALIM, 05400 ALOR SETAR, KEDAH, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

YES

 

Other Investigations


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

The Subject refused to disclose its number of employees.

The Adders Provided is Incorrect.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2014

]

Return on Shareholder Funds

:

Favourable

[

37.86%

]

Return on Net Assets

:

Favourable

[

52.84%

]

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

Working Capital Control

Stock Ratio

:

Unfavourable

[

90 Days

]

Debtor Ratio

:

Favourable

[

28 Days

]

Creditors Ratio

:

Favourable

[

6 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Acceptable

[

0.82 Times

]

Current Ratio

:

Unfavourable

[

1.16 Times

]

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

Solvency

Interest Cover

:

Favourable

[

59.03 Times

]

Gearing Ratio

:

Favourable

[

0.54 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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 :

Generally, the Subject's performance has improved with higher turnover and profit. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 : STABLE

 

 

 

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

3.2

4.0

Unemployment Rate

3.3

3.2

3.0

2.9

3.0

Net International Reserves ( MYR Billion )

415

427

-

417

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

3.50

2.20

-

4.00

-

Average 3 Months of Non-performing Loans ( % )

14.80

14.70

-

-

-

Average Base Lending Rate ( % )

6.60

6.53

6.53

6.85

-

Business Loans Disbursed( % )

15.3

32.2

-

56.0

-

Foreign Investment ( MYR Million )

23,546.1

26,230.4

38,238.0

43,486.6

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

45,455

45,441

46,321

49,144

-

Registration of New Companies ( % )

3.0

(0.0)

1.9

6.1

-

Liquidation of Companies ( No. )

132,485

17,092

26,430

21,753

-

Liquidation of Companies ( % )

417.8

(87.1)

54.6

(17.7)

-

Registration of New Business ( No. )

284,598

324,761

329,895

332,723

-

Registration of New Business ( % )

5.0

14.0

2.0

1.0

-

Business Dissolved ( No. )

20,121

20,380

18,161

21,436

-

Business Dissolved ( % )

1.9

1.3

(10.9)

18.0

-

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

63.2

-

Credit Cards Spending ( % )

15.6

12.6

-

13.5

-

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)

-

-

3.0

-

Other Mining

-

-

-

46.6

-

Industry Non-performing Loans ( MYR Million )

46.5

-

-

-

-

% of Industry Non-performing Loans

0.1

-

-

-

-

Manufacturing #

4.7

4.8

3.4

6.4

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

1.4

-

Plastic Products

3.8

-

-

2.7

-

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

-

-

13.0

-

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

64200 : Activities of investment holding companies

INDUSTRY :

ECONOMY

In 2014, the economy is projected to grow 5.5% - 6% (2013: 4.7%), which is higher than the initial forecast of 4.5% - 5.5% in early 2014. Growth was supported by resilient domestic demand and reinforced by higher exports. The faster pace of recovery, particularly in the US, UK and selected euro area economies as well as moderate growth in the emerging economies provided strong support to the Malaysian export oriented industries and trade-related services. Consequently, gross exports rebounded strongly by 10.7% during the first seven months of 2014 from a contraction of 2.8% in the corresponding period in 2013. Furthermore, the economy growth of Malaysia in 2015 is expected to be 5%-6% driven by improving external demand, resilient domestic economic activity, and government infra- structure projects. The spillover and multiplier effect from government spending is crucial for economic growth in the country. The government also aims to boost the economy by increasing job opportunities and drive supporting industries.

Meanwhile, the Malaysian economy has benefited from several initiatives and reforms taken over the years to enhance its resilience and competitiveness. The nation's strengths include: strong macroeconomic fundamentals such as a diversified economy, low unemployment, strong international reserves, growing role of the private sector, and a healthy financial system to support economic activity.

On the demand side, growth will be reinforced by resilient consumer spending, strong private investment activity and improving global demand. The domestic demand is expected to expand in 2015 at a moderate pace, underpinned by higher investment and sustained consumption spending. Private investment is expected to remain strong supported by increasing domestic activity, a favorable external sector, and ongoing projects under the Economic Transformation Programme (ETP). Private consumption is, however, expected to moderate below its long-term average, but will continue to support growth. Household spending is expected to moderate amid higher inflation following the implementation of GST. Nonetheless, the impact of higher inflation on consumption is expected to be temporary and will eventually taper off after a few months of the GST implementation.

On the supply side, all economic sectors are expected to record positive in 2015, with the services and manufacturing sectors remaining the major contribution to growth. The service sector is projected to grow by 5.6% with all subsectors recording expansion such as wholesale trade, transport and storage, retail trade as well as accommodation and restaurants. The manufacturing sector is expected to grow 5.5% boosted by strong domestic and export-oriented industries. Meanwhile, the export-oriented industries, particularly the E&E subsector will benefit from the improvement in external conditions in line with improving global growth. The agriculture sector is expected to grow 3.1% by recording higher commodity production and increase output of food commodities, while the construction sector is expected to grow 10.7% driven by robust activity in the civil engineering projects in the O&G sector, residential and non-residential buildings. The mining sector is expected to grow 2.8% backed by the increase in production of natural gas and crude oil following capacity enhancement and new production facilities.

Moreover, in 2014, boosted by strong external demand for manufactured products and stable commodity prices, exports are expected to grow 6%. Import growth will remain resilient at 4.3% supported by continued expansion in manufacturing, investment and consumption activities. Meanwhile, higher remittances by foreign workers in Malaysia will see a marginally higher deficit in the secondary income account due to the full implementation of the Minimum Wage Policy effective from January 2014. Furthermore, Malaysia's external position is expected to remain strong in 2015 with improve prospects for external environment, upturn in global semiconductor sales, as well as resilient domestic and regional demand. Gross exports are expected to increase 3.2% spurred by higher demand for manufactured products, in particular E&E, and steady demand for commodities. Gross import are, however, projected to grow at a faster pace of 5.3% boosted by higher demand for intermediate inputs and broad-based capital spending, particularly in the manufacturing and services sectors as well as ongoing implementation of infrastructure projects. Higher investment activity across major sectors by the Non-Financial Public Enterprises (NFPEs) is also expected to contribute to import growth.

In 2015, inflation is expected to increase 4-5%, largely due to the implementation of Goods and Services Tax (GST), spillover effect of fuel subsidy reduction, and electricity tariff hike in January 2014. This inflation expectation further heightens the possibility of more Overnight Policy Rate (OPR) hikes, following the 25 basis points hike in July 2014. Given the subdued external cost pressure, domestic cost remains the major factor that drives inflation in 2015. The implementation of the GST will have a transitory impact on the cost of goods and services. However, the strong capacity expansion over the past years will help to mitigate the cost pressures, while a more cautious stance of consumers would also contribute to moderating demand and hence prevent inflation from becoming more entrenched.

On the other hand, Gross National Income (GNI) in 2015 is expected to expand further by 9.4% (2014: 10.2%) following continued growth in the domestic economy. With total consumption spending in nominal terms expected to increase 9.2%, the Gross National Savings (GNS) is projected to expand 9.8% (2014: 14.5%). Consequently, the share of GNS and GNI is expected to increase to 32.5% (2014: 32.4%). However, in line with the better economic growth, national income as measured by the nominal GNI, is estimated to expand 10.2% to RM1,049.5 billion in 2014, surpassing for the first time, the RM1-trillion mark. Other than that, nominal GNI per capita is expected to increase 8.1% to RM37,486 in 2015 (2014: 8.9%, RM34,682). In terms of Purchasing Power Parity (PPP), per capital income is expected to increase 2.4% to USD 23,512 in 2015 (2014: 2.2%, USD 22,958).

Under budget 2015, the government targets to bring down the budget deficit to -3% of GDP by 2015. The initiations of subsidy rationalization and Goods and Services Tax (GST) in April 2015 are crucial steps towards fiscal consolidation.

OVERALL INDUSTRY OUTLOOK : Marginal Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1995, the Subject is a Public Limited Company company, focusing on investment holding activities and provision of management services. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. The Subject is a large entity with strong capital position of MYR 60,191,000. We are confident with the Subject's business and its future growth prospect. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment.

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. To improve its quality products and services, we noted that the Subject has received a number of certifications & awards. This will improve the customer's confidence level to the Subject.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at MYR 147,052,185, the Subject should be able to maintain its business in the near terms.

The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.

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

 



PROFIT AND LOSS ACCOUNT

 

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

DXN HOLDINGS BHD.

 

Financial Year End

2014-02-28

2013-02-28

2012-02-29

2011-02-28

2010-02-28

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

MYR

MYR

MYR

MYR

MYR

TURNOVER

311,692,395

269,121,474

268,555,598

279,339,100

259,917,403

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

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

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

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

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

Total Turnover

311,692,395

269,121,474

268,555,598

279,339,100

259,917,403

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

77,113,772

54,428,626

59,086,703

54,604,076

36,999,629

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

77,113,772

54,428,626

59,086,703

54,604,076

36,999,629

Taxation

(20,340,953)

(11,871,516)

(13,575,892)

(12,778,330)

(8,576,041)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

56,772,819

42,557,110

45,510,811

41,825,746

28,423,588

Minority interests

(1,101,168)

(848,960)

(847,646)

(363,084)

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

55,671,651

41,708,150

44,663,165

41,462,662

28,423,588

Extraordinary items

-

-

-

88,764

-

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

55,671,651

41,708,150

44,663,165

41,551,426

28,423,588

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

177,968,995

194,821,254

169,873,725

145,485,595

123,923,823

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

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

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

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

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

As restated

177,968,995

194,821,254

169,873,725

145,485,595

123,923,823

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

233,640,646

236,529,404

214,536,890

187,037,021

152,347,411

TRANSFER TO RESERVES - General

-

(8,930,349)

-

-

-

DIVIDENDS - Ordinary (paid & proposed)

(137,500,000)

(49,630,060)

(19,715,636)

(17,163,296)

(6,861,816)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

96,140,646

177,968,995

194,821,254

169,873,725

145,485,595

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

16

5

2,050

3,333

5,659

Bankers' acceptance

1,105,661

29,500

82,846

-

-

Lease interest

38,428

66,322

78,315

61,543

151,701

Revolving loans

-

-

-

162,490

196,895

Term loan / Borrowing

149,969

454,967

233,799

605,177

4,575,341

Others

34,856

27,699

74,434

20,225

-

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

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

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

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

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

1,328,930

578,493

471,444

852,768

4,929,596

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

6,720,633

7,152,720

7,259,063

372,816

409,227

AMORTIZATION

247,905

575,076

680,535

270,855

314,400

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

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

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

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

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

6,968,538

7,727,796

7,939,598

643,671

723,627

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

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

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

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

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

 

 

 

BALANCE SHEET

 

DXN HOLDINGS BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

68,922,884

70,965,411

69,695,744

83,595,352

85,907,135

Associated companies

-

-

-

-

1,890,181

Development properties/expenditure

30,967,755

5,042,955

7,378,458

7,378,458

7,769,615

Investment properties

18,266,395

31,393,510

32,565,634

22,284,855

7,612,750

Investments

-

-

-

350,000

850,000

Deferred assets

5,090,142

3,469,685

2,812,902

1,650,525

3,179,918

Others

60,371

167,854

666,390

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

54,384,663

40,074,004

43,423,384

31,663,838

21,302,464

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

-

-

-

8,331,202

11,762,940

Computer software

224,278

703,909

740,804

-

-

Intellectual property and license rights

3,907,725

6,011,885

6,011,885

-

-

Others

-

-

33,717

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

4,132,003

6,715,794

6,786,406

8,331,202

11,762,940

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

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

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

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

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

TOTAL LONG TERM ASSETS

127,439,550

117,755,209

119,905,534

123,590,392

118,972,539

CURRENT ASSETS

CA Development properties/expenditure

-

28,236,783

30,530,899

30,264,002

60,988,049

Stocks

43,944,888

39,449,185

44,938,046

49,386,962

33,302,305

Contract work-in-progress

2,190,792

2,223,993

-

-

-

Trade debtors

23,745,647

28,468,979

27,317,862

19,048,291

27,898,674

Other debtors, deposits & prepayments

17,457,472

18,551,439

17,716,726

23,094,832

23,562,654

Short term deposits

9,101,974

2,812,346

6,199,516

5,376,227

5,924,346

Deposits with financial institutions

2,079,728

1,644,128

3,533,286

4,378,741

-

Cash & bank balances

49,162,291

44,824,587

36,227,668

31,858,729

36,541,362

Others

4,335,899

6,476,685

5,351,250

5,851,231

5,839,185

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

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

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

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

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

TOTAL CURRENT ASSETS

152,018,691

172,688,125

171,815,253

169,259,015

194,056,575

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

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

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

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

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

TOTAL ASSET

279,458,241

290,443,334

291,720,787

292,849,407

313,029,114

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

4,753,106

4,193,129

3,502,970

5,984,919

7,959,517

Other creditors & accruals

45,049,920

37,596,133

31,798,075

35,278,988

25,085,163

Hire purchase & lease creditors

152,809

502,597

682,428

409,473

413,515

Bank overdraft

-

-

97,712

23,815

4,447,222

Short term borrowings/Term loans

259,720

3,745,914

8,040,946

8,147,175

59,128,491

Other borrowings

77,550,080

9,571,080

740,654

-

2,000,000

Bill & acceptances payable

-

-

-

-

2,537,000

Amounts owing to director

80,009

38,923

34,637

-

-

Provision for taxation

3,163,910

1,182,555

1,866,461

2,732,264

3,681,750

Other liabilities

-

-

-

5,310,302

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

131,009,554

56,830,331

46,763,883

57,886,936

105,252,658

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

21,009,137

115,857,794

125,051,370

111,372,079

88,803,917

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

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

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

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

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

TOTAL NET ASSETS

148,448,687

233,613,003

244,956,904

234,962,471

207,776,456

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

60,191,000

60,191,000

60,191,000

60,191,000

60,191,000

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

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

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

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

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

TOTAL SHARE CAPITAL

60,191,000

60,191,000

60,191,000

60,191,000

60,191,000

RESERVES

Share premium

-

-

1,779,620

1,779,620

1,779,620

Exchange equalisation/fluctuation reserve

(11,958,933)

(10,701,873)

(10,531,340)

-

-

General reserve

-

-

(10,709,969)

-

-

Retained profit/(loss) carried forward

96,140,646

177,968,995

194,821,254

169,873,725

145,485,595

Others

-

-

-

(16,444,496)

(11,269,969)

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

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

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

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

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

TOTAL RESERVES

84,181,713

167,267,122

175,359,565

155,208,849

135,995,246

MINORITY INTEREST

2,679,472

2,551,291

2,603,956

3,049,877

-

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

147,052,185

230,009,413

238,154,521

218,449,726

196,186,246

Long term loans

1,062,418

2,998,813

6,129,090

15,548,349

10,668,635

Lease obligations

174,837

328,040

629,193

518,290

669,695

Deferred taxation

159,247

276,737

44,100

446,106

251,880

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

1,396,502

3,603,590

6,802,383

16,512,745

11,590,210

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

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

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

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

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

148,448,687

233,613,003

244,956,904

234,962,471

207,776,456

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

DXN HOLDINGS BHD.

 

TYPES OF FUNDS

Cash

58,264,265

47,636,933

42,427,184

37,234,956

42,465,708

Net Liquid Funds

58,264,265

47,636,933

42,329,472

37,211,141

35,481,486

Net Liquid Assets

(22,935,751)

76,408,609

80,113,324

61,985,117

55,501,612

Net Current Assets/(Liabilities)

21,009,137

115,857,794

125,051,370

111,372,079

88,803,917

Net Tangible Assets

144,316,684

226,897,209

238,170,498

226,631,269

196,013,516

Net Monetary Assets

(24,332,253)

72,805,019

73,310,941

45,472,372

43,911,402

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

78,442,702

55,007,119

59,558,147

55,456,844

41,929,225

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

85,411,240

62,734,915

67,497,745

56,100,515

42,652,852

BALANCE SHEET ITEMS

Total Borrowings

79,199,864

17,146,444

16,320,023

24,809,592

80,061,453

Total Liabilities

132,406,056

60,433,921

53,566,266

74,399,681

116,842,868

Total Assets

279,458,241

290,443,334

291,720,787

292,849,407

313,029,114

Net Assets

148,448,687

233,613,003

244,956,904

234,962,471

207,776,456

Net Assets Backing

147,052,185

230,009,413

238,154,521

218,449,726

196,186,246

Shareholders' Funds

147,052,185

230,009,413

238,154,521

218,449,726

196,186,246

Total Share Capital

60,191,000

60,191,000

60,191,000

60,191,000

60,191,000

Total Reserves

84,181,713

167,267,122

175,359,565

155,208,849

135,995,246

LIQUIDITY (Times)

Cash Ratio

0.44

0.84

0.91

0.64

0.40

Liquid Ratio

0.82

2.34

2.71

2.07

1.53

Current Ratio

1.16

3.04

3.67

2.92

1.84

WORKING CAPITAL CONTROL (Days)

Stock Ratio

90

63

71

74

58

Debtors Ratio

28

39

37

25

39

Creditors Ratio

6

6

5

8

11

SOLVENCY RATIOS (Times)

Gearing Ratio

0.54

0.07

0.07

0.11

0.41

Liabilities Ratio

0.90

0.26

0.22

0.34

0.60

Times Interest Earned Ratio

59.03

95.09

126.33

65.03

8.51

Assets Backing Ratio

2.40

3.77

3.96

3.77

3.26

PERFORMANCE RATIO (%)

Operating Profit Margin

24.74

20.22

22.00

19.55

14.24

Net Profit Margin

17.86

15.50

16.63

14.84

10.94

Return On Net Assets

52.84

23.55

24.31

23.60

20.18

Return On Capital Employed

50.47

22.60

23.34

22.46

18.67

Return On Shareholders' Funds/Equity

37.86

18.13

18.75

18.98

14.49

Dividend Pay Out Ratio (Times)

2.47

1.19

0.44

0.41

0.24

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0




 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.45

UK Pound

1

Rs.101.06

Euro

1

Rs.72.22

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.