MIRA INFORM REPORT

 

 

Report No. :

346210

Report Date :

24.10.2015

 

IDENTIFICATION DETAILS

 

Name :

MATRRIX ADVANCE STEEL (M) SDN. BHD.

 

 

Registered Office :

Lot 24009, Batu 5 1/2, Jalan Seri Segambut, Off Jalan Kebun, 45460 Shah Alam, Selangor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

26.01.2005

 

 

Com. Reg. No.:

679497-W

 

 

Legal Form :

Private Limited (Limited By Share)

 

 

Line of Business :

Subject is engaged in metal recycling.

 

 

No. of Employees :

30

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – 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.

:

679497-W

COMPANY NAME

:

MATRRIX ADVANCE STEEL (M) SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

26/01/2005

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED (LIMITED BY SHARE)

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

LOT 24009, BATU 5 1/2, JALAN SERI SEGAMBUT, OFF JALAN KEBUN, 45460 SHAH ALAM, SELANGOR, MALAYSIA.

BUSINESS ADDRESS

:

LOT 24009, BATU 5 1/2, JALAN SERI GAMBUT, OFF JALAN KEBUN, 42450 SHAH ALAM, SELANGOR, MALAYSIA.

TEL.NO.

:

03-51627696

FAX.NO.

:

03-51628696

WEB SITE

:

WWW.MATRRIX.COM.MY

CONTACT PERSON

:

KARTHIGEAN A/L KAMESWARAN ( DIRECTOR )

INDUSTRY CODE

:

46698

PRINCIPAL ACTIVITY

:

METAL RECYCLING

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 2,300,000.00 DIVIDED INTO 
ORDINARY SHARES 1,850,000 CASH AND 450,000 OTHERWISE OF MYR 1.00 EACH.

SALES

:

MYR 25,737,159 [2012]

NET WORTH

:

MYR 1,745,563 [2012]

STAFF STRENGTH

:

30 [2015]

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

UNKNOWN

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act, 1965 and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The Subject is principally engaged in the (as a / as an) metal recycling.

 

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

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

22/01/2014

MYR 5,000,000.00

MYR 2,300,000.00

18/12/2013

MYR 5,000,000.00

MYR 950,000.00

15/02/2013

MYR 1,000,000.00

MYR 950,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MS. C.SARASVATHI A/P N.CHELLIAH +

2, JALAN SUAKASIH 3/1B, BANDAR TUN HUSSEIN ONN, 43200 BALAKONG, SELANGOR, MALAYSIA.

760109-07-5324 A3200398

1,150,000.00

50.00

MR. KARTHIGEAN A/L KAMESWARAN +

2, JALAN SUAKASIH 3/1B, BANDAR TUN HUSSEIN ONN, 43200 BALAKONG, SELANGOR, MALAYSIA.

750118-71-5179 A2986176

1,150,000.00

50.00

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

------

2,300,000.00

100.00

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

=====

+ Also Director

 

Former Shareholder(s) :

Name

Country

IC/PP/Loc No

Shareholding

Last Updated

CHANDRAN A/L RAMAKRISHNAN

MALAYSIA

750323-07-5617

N/A

N/A

VEERAPPAN A/L KANAPATHI

MALAYSIA

760519-07-5781

N/A

N/A

 

 

DIRECTORS

DIRECTOR 1

 

Name Of Subject

:

MS. C.SARASVATHI A/P N.CHELLIAH

Address

:

2, JALAN SUAKASIH 3/1B, BANDAR TUN HUSSEIN ONN, 43200 BALAKONG, SELANGOR, MALAYSIA.

IC / PP No

:

A3200398

New IC No

:

760109-07-5324

Date of Birth

:

09/01/1976

Nationality

:

MALAYSIAN

Date of Appointment

:

05/09/2007

 

DIRECTOR 2

 

Name Of Subject

:

MR. KARTHIGEAN A/L KAMESWARAN

Address

:

2, JALAN SUAKASIH 3/1B, BANDAR TUN HUSSEIN ONN, 43200 BALAKONG, SELANGOR, MALAYSIA.

IC / PP No

:

A2986176

New IC No

:

750118-71-5179

Date of Birth

:

18/01/1975

Nationality

:

MALAYSIAN

Date of Appointment

:

05/09/2007

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

KARTHIGEAN A/L KAMESWARAN

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ISWARA & COMPANY

Auditor' Address

:

43-1, JALAN THAMBAPILLAI, BRICKFIELDS, 50470 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. M.VIKNESWARI A/P S.MUTHURAJA

IC / PP No

:

A2888764

New IC No

:

741103-14-5156

Address

:

70, JALAN 6/5, KAMPUNG TASEK TAMBAHAN, 68000 AMPANG, SELANGOR, MALAYSIA.

 

2)

Company Secretary

:

MR. CHEE KIM FATT @ CHOI KAM FATT

IC / PP No

:

4027888

New IC No

:

340916-08-5157

Address

:

18, JALAN TAMAN IBUKOTA 5, TAMAN IBUKOTA, GOMBAK, 58000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

MALAYAN BANKING BHD

 

2)

Name

:

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

1

15/03/2013

N/A

RHB BANK BERHAD

-

Unsatisfied

2

23/12/2013

N/A

RHB BANK 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

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers. 

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

20%

Domestic Markets

:

MALAYSIA

Overseas

:

YES

Percentage

:

80%

Export Market

:

INDIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Services

:

METAL RECYCLING

 

Total Number of Employees:

YEAR

2015


GROUP

N/A

COMPANY

30

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) metal recycling. 

The Subject is the largest scrap metal collector & processor in Klang. 

The Subject provides a full range of scrap management services and advanced scrap handling equipment for all types of industrial. 

One of its main aim is to save the earth by concentrating in recycling management services. 

The Subject is the specialist in customizing recycling programs to suit the requirement and need of our clients. 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

03-51627696

Match

:

N/A

Address Provided by Client

:

LOT 24009, BATU 51/2, JALAN SERI GAMBUT OFF JALAN KEBUN, 42450 SHAH ALAM

Current Address

:

LOT 24009, BATU 5 1/2, JALAN SERI GAMBUT, OFF JALAN KEBUN, 42450 SHAH ALAM, SELANGOR, MALAYSIA.

Match

:

NO

Latest Financial Accounts

:

NO

 

Other Investigations


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

The address provided is incomplete.


FINANCIAL ANALYSIS

 

 

The Subject's latest financial accounts are up to 2012 which is out dated in our opinion. Therefore, our comment on the Subject financial performance is restricted thereto.

Overall financial condition of the Subject : N/A

 

 

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2011

2012

2013

2014*

2015**

Population ( Million)

28.7

29.3

29.8

30.3

30.5

Gross Domestic Products ( % )

5.1

5.6

5.3

6.0

6.0

Domestic Demand ( % )

8.2

9.4

5.6

6.4

6.2

Private Expenditure ( % )

8.2

8.0

8.6

7.9

6.9

Consumption ( % )

7.1

1.0

5.7

6.5

5.6

Investment ( % )

12.2

11.7

13.3

12.0

10.7

Public Expenditure ( % )

8.4

13.3

4.4

2.3

4.2

Consumption ( % )

16.1

11.3

(1.2)

2.1

3.8

Investment ( % )

(0.3)

15.9

4.2

2.6

4.7

Balance of Trade ( MYR Million )

116,058

106,300

71,298

52,314

-

Government Finance ( MYR Million )

(45,511)

(42,297)

(39,993)

(37,291)

-

Government Finance to GDP / Fiscal Deficit ( % )

(5.4)

(4.5)

(4.0)

(3.5)

(3.0)

Inflation ( % Change in Composite CPI)

3.1

1.6

2.5

3.2

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

 

46698 : Wholesale of metal and non-metal waste and scrap and materials for recycling

INDUSTRY :

TRADING

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

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

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

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

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

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

OVERALL INDUSTRY OUTLOOK : Average Growth

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 2005, the Subject is a Private Limited company, focusing on metal recycling. 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 2,300,000 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 established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. Being a small company, the Subject's business operation is supported by 30 employees. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject. 

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


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

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

 



PROFIT AND LOSS ACCOUNT

 

 

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

MATRRIX ADVANCE STEEL (M) SDN. BHD.

 

Financial Year End

2012-12-31

2011-12-31

2010-12-31

2009-12-31

2008-12-31

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

SUMMARY

SUMMARY

FULL

FULL

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

25,737,159

22,670,337

15,638,366

10,227,554

16,547,151

Other Income

-

-

(215)

10,230

-

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

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

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

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

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

Total Turnover

25,737,159

22,670,337

15,638,151

10,237,784

16,547,151

Costs of Goods Sold

-

-

(13,975,169)

(8,851,192)

-

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

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

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

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

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

Gross Profit

-

-

1,662,982

1,386,592

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

698,586

224,888

189,242

35,780

29,746

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

698,586

224,888

189,242

35,780

29,746

Taxation

(178,374)

(101,691)

(108,341)

(2,043)

(23,545)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

520,212

123,197

80,901

33,737

6,201

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

275,351

152,154

71,253

37,516

231,315

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

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

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

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

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

As restated

275,351

152,154

71,253

37,516

231,315

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

795,563

275,351

152,154

71,253

237,516

DIVIDENDS - Ordinary (paid & proposed)

-

-

-

-

(200,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

795,563

275,351

152,154

71,253

37,516

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

-

-

83,982

96,739

-

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

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

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

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

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

-

-

83,982

96,739

-

-

-

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

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

-

DEPRECIATION (as per notes to P&L)

-

-

294,069

249,135

-

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

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

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

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

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

-

-

294,069

249,135

-

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

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

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

 

 

 

 

BALANCE SHEET

 

 

MATRRIX ADVANCE STEEL (M) SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

1,628,832

1,627,537

769,087

830,037

664,660

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,628,832

1,627,537

769,087

830,037

664,660

Stocks

-

-

495,754

405,580

-

Trade debtors

-

-

753,331

495,175

-

Other debtors, deposits & prepayments

-

-

105,534

48,241

-

Short term deposits

-

-

259,586

260,213

-

Amount due from director

-

-

23,388

-

-

Cash & bank balances

-

-

806,793

305,510

-

Others

-

-

45,954

55,896

-

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

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

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

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

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

TOTAL CURRENT ASSETS

5,127,721

2,977,163

2,490,340

1,570,615

1,971,867

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

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

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

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

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

TOTAL ASSET

6,756,553

4,604,700

3,259,427

2,400,652

2,636,527

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

-

-

769,351

168,965

-

Other creditors & accruals

-

-

70,353

46,683

-

Hire purchase & lease creditors

-

-

251,019

229,976

-

Bank overdraft

-

-

-

14,245

-

Short term borrowings/Term loans

-

-

69,093

12,048

-

Bill & acceptances payable

-

-

398,000

500,000

-

Amounts owing to director

-

-

-

416,089

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

3,353,234

1,748,871

1,557,816

1,388,006

1,680,372

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,774,487

1,228,292

932,524

182,609

291,495

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

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

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

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

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

TOTAL NET ASSETS

3,403,319

2,855,829

1,701,611

1,012,646

956,155

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

950,000

950,000

950,000

500,000

500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

950,000

950,000

950,000

500,000

500,000

Retained profit/(loss) carried forward

795,563

275,351

152,154

71,253

37,516

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

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

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

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

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

TOTAL RESERVES

795,563

275,351

152,154

71,253

37,516

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,745,563

1,225,351

1,102,154

571,253

537,516

Long term loans

-

-

222,671

35,859

-

Hire purchase creditors

-

-

290,050

405,534

-

Deferred taxation

-

-

86,736

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

1,657,756

1,630,478

599,457

441,393

418,639

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

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

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

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

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

3,403,319

2,855,829

1,701,611

1,012,646

956,155

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

MATRRIX ADVANCE STEEL (M) SDN. BHD.

 

TYPES OF FUNDS

Cash

-

-

1,066,379

565,723

-

Net Liquid Funds

-

-

668,379

51,478

-

Net Liquid Assets

1,774,487

1,228,292

436,770

(222,971)

291,495

Net Current Assets/(Liabilities)

1,774,487

1,228,292

932,524

182,609

291,495

Net Tangible Assets

3,403,319

2,855,829

1,701,611

1,012,646

956,155

Net Monetary Assets

116,731

(402,186)

(162,687)

(664,364)

(127,144)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

-

-

273,224

132,519

-

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

-

-

567,293

381,654

-

BALANCE SHEET ITEMS

Total Borrowings

-

-

1,230,833

1,197,662

-

Total Liabilities

5,010,990

3,379,349

2,157,273

1,829,399

2,099,011

Total Assets

6,756,553

4,604,700

3,259,427

2,400,652

2,636,527

Net Assets

3,403,319

2,855,829

1,701,611

1,012,646

956,155

Net Assets Backing

1,745,563

1,225,351

1,102,154

571,253

537,516

Shareholders' Funds

1,745,563

1,225,351

1,102,154

571,253

537,516

Total Share Capital

950,000

950,000

950,000

500,000

500,000

Total Reserves

795,563

275,351

152,154

71,253

37,516

LIQUIDITY (Times)

Cash Ratio

-

-

0.68

0.41

-

Liquid Ratio

-

-

1.28

0.84

-

Current Ratio

1.53

1.70

1.60

1.13

1.17

WORKING CAPITAL CONTROL (Days)

Stock Ratio

-

-

12

14

-

Debtors Ratio

-

-

18

18

-

Creditors Ratio

-

-

20

7

-

SOLVENCY RATIOS (Times)

Gearing Ratio

-

-

1.12

2.10

-

Liabilities Ratio

2.87

2.76

1.96

3.20

3.91

Times Interest Earned Ratio

-

-

3.25

1.37

-

Assets Backing Ratio

3.58

3.01

1.79

2.03

1.91

PERFORMANCE RATIO (%)

Operating Profit Margin

2.71

0.99

1.21

0.35

0.18

Net Profit Margin

2.02

0.54

0.52

0.33

0.04

Return On Net Assets

20.53

7.87

16.06

13.09

3.11

Return On Capital Employed

20.53

7.87

13.99

10.54

3.11

Return On Shareholders' Funds/Equity

29.80

10.05

7.34

5.91

1.15

Dividend Pay Out Ratio (Times)

-

-

0

0

32.25

NOTES TO ACCOUNTS

Contingent Liabilities

-

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.88

UK Pound

1

Rs.99.89

Euro

1

Rs.72.06

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

TRU

 

               

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.