MIRA INFORM REPORT

 

 

Report No. :

345041

Report Date :

17.10.2015

 

IDENTIFICATION DETAILS

 

Name :

NESPALM SDN. BHD.

 

 

Registered Office :

11-02, Menara Tjb, 9, Jalan Syed Mohd Mufti, Tingkat 11, 80000 Johor Bahru, Johor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

04.06.1999

 

 

Com. Reg. No.:

485096-X

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of palm oil

 

 

No. of Employee :

10 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

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 – 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 agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

Source : CIA

 

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

485096-X

COMPANY NAME

:

NESPALM SDN. BHD.

FORMER NAME

:

SYARIKAT BUANA KITA SDN BHD (23/06/2000)

INCORPORATION DATE

:

04/06/1999

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

11-02, MENARA TJB, 9, JALAN SYED MOHD MUFTI, TINGKAT 11, 80000 JOHOR BAHRU, JOHOR, MALAYSIA.

BUSINESS ADDRESS

:

137A, JALAN SUSUR 3, 81000 KULAI, JOHOR, MALAYSIA.

TEL.NO.

:

07-6637682

FAX.NO.

:

07-6633682

CONTACT PERSON

:

JAYALETCHMY A/P PALANISAMY ( DIRECTOR )

INDUSTRY CODE

:

46202

PRINCIPAL ACTIVITY

:

TRADING OF PALM OIL

AUTHORISED CAPITAL

:

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

ISSUED AND PAID UP CAPITAL

:

MYR 1,520,000.00 DIVIDED INTO
ORDINARY SHARES 1,520,000 CASH OF MYR 1.00 EACH.

SALES

:

MYR 94,233,230 [2013]

NET WORTH

:

MYR 1,622,611 [2013]

STAFF STRENGTH

:

10 [2015]

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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, 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) trading of palm oil.

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

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

30/06/2014

MYR 5,000,000.00

MYR 1,520,000.00

10/09/2007

MYR 5,000,000.00

MYR 1,020,000.00

06/06/2002

MYR 1,000,000.00

MYR 1,000,000.00

09/09/2001

MYR 500,000.00

MYR 500,000.00

20/04/2000

MYR 100,000.00

MYR 100,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. SHANMUGAM A/L MUTHUSAMY +

246, JALAN PINANG SATU, TAMAN KOTA KULAI, 81000 KULAI, JOHOR, MALAYSIA.

841228-01-5425

760,000.00

50.00

MS. JAYALETCHMY A/P PALANISAMY +

180, JALAN SABAR, TAMAN EMAS, 81000 KULAI, JOHOR, MALAYSIA.

571004-01-5330 5369763

760,000.00

50.00

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

------

1,520,000.00

100.00

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

=====

+ Also Director

Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

MUTHUSAMY A/L P SINNAPPAN

MALAYSIA

540306-01-5393

N/A

N/A

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. MOHTAR BIN NGAH

Address

:

292, JALAN AIR BUKIT, TAMAN AMPANG UTAMA, BATU 4 1/2, JALAN AMPANG, 68000 AMPANG, SELANGOR, MALAYSIA.

IC / PP No

:

4713730

New IC No

:

541122-04-5103

Date of Birth

:

22/11/1954

Nationality

:

MALAYSIAN

Date of Appointment

:

08/12/2004

 

DIRECTOR 2

 

Name Of Subject

:

MR. SHANMUGAM A/L MUTHUSAMY

Address

:

246, JALAN PINANG SATU, TAMAN KOTA KULAI, 81000 KULAI, JOHOR, MALAYSIA.

New IC No

:

841228-01-5425

Date of Birth

:

28/12/1984

Nationality

:

MALAYSIAN

Date of Appointment

:

17/12/2010

 

DIRECTOR 3

 

Name Of Subject

:

MS. JAYALETCHMY A/P PALANISAMY

Address

:

180, JALAN SABAR, TAMAN EMAS, 81000 KULAI, JOHOR, MALAYSIA.

IC / PP No

:

5369763

New IC No

:

571004-01-5330

Date of Birth

:

04/10/1957

Nationality

:

MALAYSIAN

Date of Appointment

:

04/06/1999



MANAGEMENT

 

 

 

1)

Name of Subject

:

JAYALETCHMY A/P PALANISAMY

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

GANESH KUMAR & CO.

Auditor' Address

:

11-01, MENARA TJB, 9, TINGKAT 11, 80000 JOHOR BAHRU, JOHOR, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. ROHANI BINTI ABDUL RAZAK

IC / PP No

:

A1824902

New IC No

:

720219-71-5226

Address

:

51, JALAN RUMBIA 28, TAMAN DAYA, 81100 JOHOR BAHRU, JOHOR, 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

31/10/2007

FACILITIES AGREEMENT & DEBENTURE & SECURITY TRUST DEED

CREDIT GUARANTEE CORPORATION MALAYSIA BERHAD

-

Satisfied

2

03/07/2009

MEMORANDUM OF DEPOSIT OF FIXED DEPOSIT RECEIPT & LETTER OF SET-OFF AND LETTER OF GUARANTEE

MALAYAN BANKING BERHAD

MYR 4,000,000.00

Unsatisfied

3

20/11/2012

N/A

MAYBANK ISLAMIC BERHAD

-

Unsatisfied

4

06/12/2012

MEMORANDUM OF DEPOSIT OF FIXED DEPOSIT RECEIPT AND MUDHARABAH INVESTMENT ACCOUNT AND NEGOTIABLE CERTIFICATE OF DEPOSIT AND LETTER OF SET-OFF

MAYBANK ISLAMIC BERHAD

MYR 2,000,000.00

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


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

No legal action was found in our databank.

No winding up petition was found in our databank.

DEFAULTER CHECK AGAINST SUBJECT


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

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

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

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

:

MALAYSIA

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

PALM OIL

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

GROUP

N/A

N/A

N/A

N/A

COMPANY

10

5

5

5

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of palm oil.

The Subject deals with Palm Acid Oil, RDB Strearine, RBD Olien, RBD Palm Oil and others.

The Subject sells the products according to its customers' requirements.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

07-6637682

Match

:

N/A

Address Provided by Client

:

137A, JALAN SUSUR 3,81000,KULAI,JOHOR.

Current Address

:

137A, JALAN SUSUR 3, 81000 KULAI, JOHOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

 

Other Investigations


On 12th October 2015 we contacted one of the staff from the Subject and she provided some information on the Subject.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

5.61%

]

Return on Net Assets

:

Favourable

[

33.22%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The higher profit could be attributed to the increase in turnover. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

1 Days

]

Debtor Ratio

:

Favourable

[

12 Days

]

Creditors Ratio

:

Favourable

[

3 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. 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

:

Favourable

[

1.11 Times

]

Current Ratio

:

Unfavourable

[

1.14 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

1.71 Times

]

Gearing Ratio

:

Unfavourable

[

2.78 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : POOR

 

 


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

46202 : Wholesale of palm oil

INDUSTRY :

PALM OIL

According to the Malaysian Palm Oil Council (MPOC), Malaysia currently accounts for 39% of world palm oil production and 44% of world exports in year 2014. Malaysia is also one of the biggest producers and exporters of oil palm and palm oil products. In the last 5 years until year 2014, Malaysia earned between RM50 billion and RM70 billion a year from palm oil exports.

Besides, the ongoing implementation of Entry Point Projects (EPPs) under the National Key Economic Area (NKEA) on palm oil to enhance productivity of upstream and downstream activities will further boost the palm oil sector. Thus, palm oil sector is expected to grow 6.7% in 2014 (2013: 2.6%). Moreover, the total oil palm planted areas increased 2.8% to 5.3 million hectares as at end-June 2014 (end-June 2013: 5.2 million hectares) following the opening of 30,544 hectares of cultivated areas mainly in Sabah and Sarawak. Other than that, the production of palm oil is expected to growth by 1.6% (19.52 million tonnes) in year 2014, compared to 19.22 million tonnes in year 2013.

According to Kenanga Research, the estimated average crude palm oil (CPO) price for 2014 and 2015 is between RM2,100 and RM2,500 per tonne due to lower inventory estimate by end-2015. The estimated prices also lifted by factors such as biofuel demand and petroleum price level. But, the average price of crude palm oil (CPO) strengthened to RM2,542 per tonne during the first eight months of 2014 (January - August 2013: Rm2,309 per tonne). However, with production rising in the second quarter coupled with high inventory level (end-August 2014: 2.1 million tonnes), the price of CPO moderated to RM2,162 per tonne as at end-August 2014, and hitting a five-year low of RM1,914 per tonne in Sept 2014 as stockpiles surged to a more than 1 year high above 2 million tonnes. The moderation in CPO prices was also due to a surge in global supplies of edible oil, particularly the bumper harvest of soybean in the US.

Over the total exports of major products in year 2013, palm oil accounts 6.4% of share in the total exports. During the first seven months of 2014, export receipts of palm oil rebounded by 4.9% to RM25.8 billion (January - July 2013: -21.9%, RM 24.6 billion) due to higher export prices averaging RM 2,703 per tonne (January - July 2013: Rm 2,456 per tonne). As a measure to reduce the high inventory due to strong output, the Government has exempted export tax on CPO until December 2014. The Government's move to extend the export duty exemption for crude palm oil (CPO) has received positive reaction from industry players. The chairman of Malaysian Palm Oil Board (MPOB) said the move provided a stable effect on the CPO market prices.

In Budget 2015, there is an allocation of RM41 million for smallholders to plant and replant oil palm. The incentives for commodities announced in Budget 2015 will help alleviate the problems faced by the industry, especially the poor prices for rubber and palm oil.

According to the Minister of Plantation Industries and Commodities, the Malaysian government will increase the amount of palm oil based bio-diesel in the national diesel supply mix from November 2014, in a move that will also help to increase consumption of crude palm oil (CPO) and reduce stockpile levels of the commodity. The implementation of the B7 blend will also increase the use palm oil which prices have softened due to oversupply in the market. According to the Malaysian Palm Oil Council (MPOC), CPO prices are expected to improve to between RM2,100 and RM2,500 in year 2015, lifted by factors such as biofuel demand from the B7 programme. CIMB Research estimates that the rollout could raise the country's palm oil demand by 263,000-390,000 tonnes per annum, or 1-2% of the total palm oil production in 2013.

OVERALL INDUSTRY OUTLOOK : Mature

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 1999, the Subject is a Private Limited company, focusing on trading of palm oil. 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. A paid up capital of MYR 1,520,000 allows the Subject to expand its business more comfortably. However, the Subject does not have strong shareholders’ backing. Without a strong shareholders' backing, the opportunity of the Subject to expand its business is limited.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a small company, the Subject's business operation is supported by 10 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.

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. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at MYR 1,622,611, the Subject should be able to maintain its business in the near terms.

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.

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

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

 

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

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

94,233,230

62,357,338

67,632,116

80,060,412

86,744,688

Other Income

114,370

447,443

295,993

103,728

68,030

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

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

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

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

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

Total Turnover

94,347,600

62,804,781

67,928,109

80,164,140

86,812,718

Costs of Goods Sold

(92,021,439)

(60,986,129)

(66,353,549)

(78,386,337)

(84,998,229)

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

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

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

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

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

Gross Profit

2,326,161

1,818,652

1,574,560

1,777,803

1,814,489

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

228,695

81,522

(110,813)

(19,880)

38,738

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

228,695

81,522

(110,813)

(19,880)

38,738

Taxation

(137,616)

(117,613)

(41,451)

(61,494)

(57,792)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

91,079

(36,091)

(152,264)

(81,374)

(19,054)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

11,532

47,623

199,887

281,261

300,315

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

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

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

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

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

As restated

11,532

47,623

199,887

281,261

300,315

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

102,611

11,532

47,623

199,887

281,261

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

102,611

11,532

47,623

199,887

281,261

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

224,479

167,812

197,265

243,970

25,182

Fixed deposit

47,753

24,814

-

-

-

Hire purchase

8,528

10,047

10,565

8,493

9,327

Others

40,611

26,391

31,636

-

-

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

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

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

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

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

321,371

229,064

239,466

252,463

34,509

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

75,553

144,283

161,122

151,681

180,751

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

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

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

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

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

75,553

144,283

161,122

151,681

180,751

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

808,315

797,068

773,429

829,095

874,866

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

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

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

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

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

TOTAL LONG TERM ASSETS

808,315

797,068

773,429

829,095

874,866

Stocks

168,996

38,197

324,738

-

-

Trade debtors

3,027,913

3,234,407

1,077,352

2,366,809

4,620,601

Other debtors, deposits & prepayments

689,026

356,286

260,167

182,819

159,392

Short term deposits

2,112,654

1,464,901

840,088

1,655,842

1,695,990

Amount due from related companies

965,857

1,000,857

1,000,856

999,207

1,367,068

Amount due from director

51,695

85,911

51,710

-

-

Cash & bank balances

60,300

319,290

856,852

1,895,046

248,754

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

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

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

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

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

TOTAL CURRENT ASSETS

7,076,441

6,499,849

4,411,763

7,099,723

8,091,805

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

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

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

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

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

TOTAL ASSET

7,884,756

7,296,917

5,185,192

7,928,818

8,966,671

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

774,627

2,163,577

911,310

1,906,864

2,752,438

Other creditors & accruals

165,042

136,794

54,989

76,715

103,085

Hire purchase & lease creditors

-

53,897

80,607

113,931

456,310

Bank overdraft

4,517,521

2,920,616

1,962,229

3,731,746

3,464,574

Amounts owing to related companies

541,356

298,382

353,570

19,861

-

Amounts owing to director

139,355

139,355

670,387

636,750

539,372

Provision for taxation

90,886

34,060

15,231

-

-

Other liabilities

-

-

-

62,306

149,282

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

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

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

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

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

TOTAL CURRENT LIABILITIES

6,228,787

5,746,681

4,048,323

6,548,173

7,465,061

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

847,654

753,168

363,440

551,550

626,744

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

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

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

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

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

TOTAL NET ASSETS

1,655,969

1,550,236

1,136,869

1,380,645

1,501,610

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,520,000

1,520,000

1,020,000

1,020,000

1,020,000

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

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

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

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

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

TOTAL SHARE CAPITAL

1,520,000

1,520,000

1,020,000

1,020,000

1,020,000

Retained profit/(loss) carried forward

102,611

11,532

47,623

199,887

281,261

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

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

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

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

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

TOTAL RESERVES

102,611

11,532

47,623

199,887

281,261

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,622,611

1,531,532

1,067,623

1,219,887

1,301,261

Hire purchase creditors

-

-

53,897

134,504

178,786

Deferred taxation

33,358

18,704

15,349

26,254

21,563

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

33,358

18,704

69,246

160,758

200,349

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

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

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

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

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

1,655,969

1,550,236

1,136,869

1,380,645

1,501,610

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

2,172,954

1,784,191

1,696,940

3,550,888

1,944,744

Net Liquid Funds

(2,344,567)

(1,136,425)

(265,289)

(180,858)

(1,519,830)

Net Liquid Assets

678,658

714,971

38,702

551,550

626,744

Net Current Assets/(Liabilities)

847,654

753,168

363,440

551,550

626,744

Net Tangible Assets

1,655,969

1,550,236

1,136,869

1,380,645

1,501,610

Net Monetary Assets

645,300

696,267

(30,544)

390,792

426,395

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

550,066

310,586

128,653

232,583

73,247

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

625,619

454,869

289,775

384,264

253,998

BALANCE SHEET ITEMS

Total Borrowings

4,517,521

2,974,513

2,096,733

3,980,181

4,099,670

Total Liabilities

6,262,145

5,765,385

4,117,569

6,708,931

7,665,410

Total Assets

7,884,756

7,296,917

5,185,192

7,928,818

8,966,671

Net Assets

1,655,969

1,550,236

1,136,869

1,380,645

1,501,610

Net Assets Backing

1,622,611

1,531,532

1,067,623

1,219,887

1,301,261

Shareholders' Funds

1,622,611

1,531,532

1,067,623

1,219,887

1,301,261

Total Share Capital

1,520,000

1,520,000

1,020,000

1,020,000

1,020,000

Total Reserves

102,611

11,532

47,623

199,887

281,261

LIQUIDITY (Times)

Cash Ratio

0.35

0.31

0.42

0.54

0.26

Liquid Ratio

1.11

1.12

1.01

1.08

1.08

Current Ratio

1.14

1.13

1.09

1.08

1.08

WORKING CAPITAL CONTROL (Days)

Stock Ratio

1

0

2

0

0

Debtors Ratio

12

19

6

11

19

Creditors Ratio

3

13

5

9

12

SOLVENCY RATIOS (Times)

Gearing Ratio

2.78

1.94

1.96

3.26

3.15

Liabilities Ratio

3.86

3.76

3.86

5.50

5.89

Times Interest Earned Ratio

1.71

1.36

0.54

0.92

2.12

Assets Backing Ratio

1.09

1.02

1.11

1.35

1.47

PERFORMANCE RATIO (%)

Operating Profit Margin

0.24

0.13

(0.16)

(0.02)

0.04

Net Profit Margin

0.10

(0.06)

(0.23)

(0.10)

(0.02)

Return On Net Assets

33.22

20.03

11.32

16.85

4.88

Return On Capital Employed

8.91

6.86

4.05

4.45

1.35

Return On Shareholders' Funds/Equity

5.61

(2.36)

(14.26)

(6.67)

(1.46)

Dividend Pay Out Ratio (Times)

0

0

0

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.97

UK Pound

1

Rs.100.55

Euro

1

Rs.73.99

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.