MIRA INFORM REPORT

 

 

Report No. :

347650

Report Date :

30.10.2015

 

IDENTIFICATION DETAILS

 

Name :

AIK CHEE FURNITURE SDN. BHD.

 

 

Registered Office :

15-A, Jalan Bakri Jaya 1, Taman Bakri Jaya, 84200 Muar, Johor

 

 

Country :

Malaysia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

24.04.2001

 

 

Com. Reg. No.:

546315-H

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in manufacturing of cabinets, dining sets

 

 

No. of Employee :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

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

 

Source : CIA

 


EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

546315-H

COMPANY NAME

:

AIK CHEE FURNITURE SDN. BHD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

27/04/2001

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

15-A, JALAN BAKRI JAYA 1, TAMAN BAKRI JAYA, 84200 MUAR, JOHOR, MALAYSIA.

BUSINESS ADDRESS

:

LOT PTD 11667, KAWASAN PERINDUSTRIAN GRISEK, 84700 MUAR, JOHOR, MALAYSIA.

TEL.NO.

:

06-9728000

FAX.NO.

:

06-9727855

EMAIL

:

AIKCHEE@AIKCHEE.COM.MY

WEB SITE

:

WWW.AIKCHEE.COM.MY

CONTACT PERSON

:

TEE SENG CHEE ( MANAGING DIRECTOR )

INDUSTRY CODE

:

31

PRINCIPAL ACTIVITY

:

MANUFACTURING OF CABINETS, DINING SETS

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 2,000,000.00 DIVIDED INTO
ORDINARY SHARES 900,000 CASH AND 1,100,000 OTHERWISE OF MYR 1.00 EACH.

SALES

:

MYR 44,089,839 [2013]

NET WORTH

:

MYR 8,835,365 [2013]

STAFF STRENGTH

:

N/A

BANKER (S)

:

MALAYAN BANKING BHD

LITIGATION

:

CLEAR

DEFAULTER CHECK

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) manufacturing of cabinets, dining sets.

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

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

28/06/2014

MYR 5,000,000.00

MYR 2,000,000.00

10/04/2006

MYR 5,000,000.00

MYR 1,500,000.00

12/08/2005

MYR 1,000,000.00

MYR 900,000.00

08/07/2003

MYR 1,000,000.00

MYR 760,000.00

25/09/2001

MYR 100,000.00

MYR 100,000.00

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. TEE SENG CHEE +

154, JALAN 7, TAMAN MAS MERAH, SUNGAI ABONG, 84000 MUAR, JOHOR, MALAYSIA.

721030-01-5933 A2332508

1,000,000.00

50.00

MR. NG KOON AIK +

98, JALAN BINTANG EMAS, LORONG 8, BLOK A, BUKIT PASIR, 84300 MUAR, JOHOR, MALAYSIA.

700913-01-5467 A1645043

1,000,000.00

50.00

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

------

2,000,000.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS

DIRECTOR 1

Name Of Subject

:

MR. TEE SENG CHEE

Address

:

154, JALAN 7, TAMAN MAS MERAH, SUNGAI ABONG, 84000 MUAR, JOHOR, MALAYSIA.

IC / PP No

:

A2332508

New IC No

:

721030-01-5933

Date of Birth

:

30/10/1972

Nationality

:

MALAYSIAN

Date of Appointment

:

27/04/2001

DIRECTOR 2

Name Of Subject

:

MR. NG KOON AIK

Address

:

98, JALAN BINTANG EMAS, LORONG 8, BLOK A, BUKIT PASIR, 84300 MUAR, JOHOR, MALAYSIA.

IC / PP No

:

A1645043

New IC No

:

700913-01-5467

Date of Birth

:

13/09/1970

Nationality

:

MALAYSIAN

Date of Appointment

:

27/04/2001

MANAGEMENT

 

 

1)

Name of Subject

:

TEE SENG CHEE

Position

:

MANAGING DIRECTOR

 

2)

Name of Subject

:

OOI

Position

:

FINANCE MANAGER

 

 

AUDITOR

Auditor

:

LEE & TAN ASSOCIATES

Auditor' Address

:

3A, JALAN SETIA JAYA, TAMAN SETIA JAYA, OFF JALAN TAN SWEE HOE, 83000 BATU PAHAT, JOHOR, MALAYSIA.

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. TAN HWEE DU

New IC No

:

870424-01-5062

Address

:

LOT 3826-1, JALAN UTARA, BUKIT BAKRI, 84200 MUAR, 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

08/11/2002

N/A

PUBLIC BANK BERHAD

MYR 610,000.00

Satisfied

2

08/09/2003

N/A

MALAYAN BANKING BERHAD

MYR 4,590,000.00

Satisfied

3

15/12/2003

1ST PARTY 1ST & 2ND LEGAL CHARGE

MALAYAN BANKING BERHAD

MYR 4,590,000.00

Unsatisfied

4

01/06/2004

1ST PARTY 1ST LEGAL CHARGE & 1ST PARTY 3RD LEGAL CHARGE

MALAYAN BANKING BERHAD

MYR 690,000.00

Unsatisfied

6

27/06/2005

N/A

MALAYAN BANKING BHD

MYR 2,200,000.00

Satisfied

5

29/06/2005

1ST PARTY 4TH & 5TH LEGAL CHARGE

MALAYAN BANKING BERHAD

MYR 6,200,000.00

Unsatisfied

7

29/09/2005

1ST DEBENTURE

MALAYAN BANKING BERHAD

MYR 300,000.00

Unsatisfied

9

20/04/2006

1ST PARTY LEGAL CHARGE

MALAYAN BANKING BERHAD

MYR 34,120,000.00

Unsatisfied

8

21/04/2006

N/A

MALAYAN BANKING BHD

MYR 5,440,000.00

Satisfied

10

12/04/2007

FACILITY AGREEMENT & DEBENTURES

MALAYAN BANKING BERHAD

MYR 6,400,000.00

Unsatisfied

11

04/04/2011

1ST PARTY 3RD & 8TH LEGAL CHARGE AND 11TH DEBENTURE

MAYBANK ISLAMIC BERHAD

MYR 1,500,000.00

Unsatisfied

12

22/06/2011

1ST PARTY 4TH & 9TH LEGAL CHARGE

MALAYAN BANKING BERHAD

MYR 1,000,000.00

Unsatisfied

13

25/03/2013

1ST PARTY 5TH & 10TH LEGAL CHARGE AND DEBENTURE

MALAYAN BANKING BERHAD

MYR 500,000.00

Unsatisfied

14

22/10/2013

FACILITY AGREEMENT & CHARGE

MALAYAN BANKING BERHAD

-

Unsatisfied

15

18/04/2014

FIRST PARTY CHARGE

PUBLIC ISLAMIC BANK BERHAD

-

Unsatisfied

16

23/04/2014

FIRST PARTY CHARGE

PUBLIC ISLAMIC BANK BERHAD

-

Unsatisfied

17

23/04/2014

FIRST PARTY CHARGE

PUBLIC ISLAMIC 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

:

YES

Overseas

:

YES

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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

CLIENTELE

 

Local

:

YES

 

Domestic Markets

:

MALAYSIA

 

Overseas

:

YES

 

Export Market

:

UNITED STATES

MIDDLE EAST

EUROPE

ASIA

 

Credit Term

:

N/A

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

OPERATIONS

Products manufactured

:

CABINETS, DINING SETS

Award

:

1 ) GOLDEN BULL AWARD Year :2008

2 ) SMALL MEDIUM BUSINESSES (SMB) RISING STARS AWARD BY SMI ASSOCIATION OF MALAYSIA Year :2005

Member(s) / Affiliate(s)

:

SMI ASSOCIATION OF MALAYSIA

SMALL & MEDIUM ENTERPRISE

MALAYSIA FURNITURE INDUSTRY

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of cabinets, dining sets.


The Subject's goal is to offer only the highest quality, selection and services to meet the demands of today's changing markets. Combined with its groups of skilled workers, it created dining sets treasures with quality, comfort and durability that stands the test of time.


The products is accepted worldwide, enjoying the continuous support of buyers from many parts of the world.

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

06-9728000

Match

:

N/A

Address Provided by Client

:

LOT PTD 11667, KAWASAN PERINDUSTRIAN GRISEK,84700,MUAR,JOHOR.

Current Address

:

LOT PTD 11667, KAWASAN PERINDUSTRIAN GRISEK, 84700 MUAR, JOHOR, MALAYSIA.

Match

:

YES

Latest Financial Accounts

:

YES

Other Investigations
On 28th May 2015 we contacted one of the staff from the Subject and he provided some information.

The Subject refused to disclose its number of employees.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Acceptable

[

27.55%

]

Return on Net Assets

:

Acceptable

[

23.81%

]

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. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

20 Days

]

Debtor Ratio

:

Favourable

[

41 Days

]

Creditors Ratio

:

Favourable

[

52 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

:

Acceptable

[

0.83 Times

]

Current Ratio

:

Unfavourable

[

0.98 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

:

Acceptable

[

6.60 Times

]

Gearing Ratio

:

Unfavourable

[

1.34 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was 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 :

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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject'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 : FAIR

 

MALAYSIA ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators:

2011

2012

2013

2014*

2015**

Population ( Million)

28.7

29.3

29.8

30.3

30.5

Gross Domestic Products ( % )

5.1

5.6

5.3

6.0

6.0

Domestic Demand ( % )

8.2

9.4

5.6

6.4

6.2

Private Expenditure ( % )

8.2

8.0

8.6

7.9

6.9

Consumption ( % )

7.1

1.0

5.7

6.5

5.6

Investment ( % )

12.2

11.7

13.3

12.0

10.7

Public Expenditure ( % )

8.4

13.3

4.4

2.3

4.2

Consumption ( % )

16.1

11.3

(1.2)

2.1

3.8

Investment ( % )

(0.3)

15.9

4.2

2.6

4.7

Balance of Trade ( MYR Million )

116,058

106,300

71,298

52,314

-

Government Finance ( MYR Million )

(45,511)

(42,297)

(39,993)

(37,291)

-

Government Finance to GDP / Fiscal Deficit ( % )

(5.4)

(4.5)

(4.0)

(3.5)

(3.0)

Inflation ( % Change in Composite CPI)

3.1

1.6

2.5

3.3

4.0

Unemployment Rate

3.3

3.2

3.0

3.0

3.0

Net International Reserves ( MYR Billion )

415

427

-

417

-

Average Risk-Weighted Capital Adequacy Ratio ( % )

3.50

2.20

-

-

-

Average 3 Months of Non-performing Loans ( % )

14.80

14.70

-

-

-

Average Base Lending Rate ( % )

6.60

6.53

6.53

-

-

Business Loans Disbursed( % )

15.3

32.2

-

-

-

Foreign Investment ( MYR Million )

23,546.1

26,230.4

38,238.0

-

-

Consumer Loans ( % )

-

-

-

-

-

Registration of New Companies ( No. )

45,455

45,441

46,321

-

-

Registration of New Companies ( % )

3.0

(0.0)

1.9

-

-

Liquidation of Companies ( No. )

132,485

17,092

26,430

-

-

Liquidation of Companies ( % )

417.8

(87.1)

54.6

-

-

Registration of New Business ( No. )

284,598

324,761

329,895

-

-

Registration of New Business ( % )

5.0

14.0

2.0

-

-

Business Dissolved ( No. )

20,121

20,380

18,161

-

-

Business Dissolved ( % )

1.9

1.3

(10.9)

-

-

Sales of New Passenger Cars (' 000 Unit )

535.1

552.2

576.7

598.4

610.3

Cellular Phone Subscribers ( Million )

35.3

38.5

43.0

43.8

-

Tourist Arrival ( Million Persons )

24.7

25.0

25.7

28.0

-

Hotel Occupancy Rate ( % )

60.6

62.4

62.6

-

-

Credit Cards Spending ( % )

15.6

12.6

-

-

-

Bad Cheque Offenders (No.)

32,627

26,982

28,876

-

-

Individual Bankruptcy ( No.)

19,167

19,575

21,984

-

-

Individual Bankruptcy ( % )

5.8

2.1

12.3

-

-

 

INDUSTRIES ( % of Growth ):

2011

2012

2013

2014*

2015**

Agriculture

5.8

1.0

2.1

3.8

3.1

Palm Oil

10.8

(0.3)

2.6

6.7

-

Rubber

6.1

(7.9)

(10.1)

(10.4)

-

Forestry & Logging

(7.6)

(4.5)

(7.8)

(4.2)

-

Fishing

2.1

4.3

1.6

2.7

-

Other Agriculture

7.1

6.4

8.2

6.2

-

Industry Non-Performing Loans ( MYR Million )

634.1

-

-

-

-

% of Industry Non-Performing Loans

3.2

-

-

-

-

Mining

(5.4)

1.4

0.9

(0.8)

2.8

Oil & Gas

(1.7)

-

-

-

-

Other Mining

-

-

-

-

-

Industry Non-performing Loans ( MYR Million )

46.5

-

-

-

-

% of Industry Non-performing Loans

0.1

-

-

-

-

Manufacturing #

4.7

4.8

3.4

6.6

5.5

Exported-oriented Industries

4.1

6.5

3.3

5.6

-

Electrical & Electronics

(4.0)

12.7

6.9

13.3

-

Rubber Products

20.7

3.0

11.7

(0.3)

-

Wood Products

(5.1)

8.7

(2.7)

5.1

-

Textiles & Apparel

13.2

(7.1)

(2.6)

11.5

-

Domestic-oriented Industries

10.7

1.7

6.8

9.4

-

Food, Beverages & Tobacco

4.80

2.70

3.60

6.13

6.13

Chemical & Chemical Products

10.0

10.8

5.6

-

-

Plastic Products

3.8

-

-

-

-

Iron & Steel

2.2

(6.6)

5.0

0.1

-

Fabricated Metal Products

21.8

13.8

9.9

2.9

-

Non-metallic Mineral

12.1

2.9

(2.0)

5.4

-

Transport Equipment

12.0

3.4

13.8

22.9

-

Paper & Paper Products

9.5

3.1

1.8

4.7

-

Crude Oil Refineries

9.3

-

-

-

-

Industry Non-Performing Loans ( MYR Million )

6,537.2

-

-

-

-

% of Industry Non-Performing Loans

25.7

-

-

-

-

Construction

4.7

18.6

10.9

12.7

10.7

Industry Non-Performing Loans ( MYR Million )

3,856.9

-

-

-

-

% of Industry Non-Performing Loans

10.2

-

-

-

-

Services

7.1

6.4

5.9

5.9

5.6

Electric, Gas & Water

3.5

4.4

4.2

3.6

3.9

Transport, Storage & Communication

6.50

7.10

7.30

7.50

7.15

Wholesale, Retail, Hotel & Restaurant

5.2

4.7

5.9

6.9

6.5

Finance, Insurance & Real Estate

6.90

9.70

3.70

4.65

4.25

Government Services

12.4

9.4

8.3

6.1

5.6

Other Services

5.1

3.9

5.1

4.8

4.5

Industry Non-Performing Loans ( MYR Million )

6,825.2

-

-

-

-

% of Industry Non-Performing Loans

23.4

-

-

-

-

* Estimate / Preliminary

** Forecast



INDUSTRY ANALYSIS

 

MSIC CODE

31 : MANUFACTURE OF FURNITURE

INDUSTRY :

FURNITURE & FIXTURES

Malaysia's Furniture Manufacturing Industry has been blooming in recent years. Malaysia ranks comfortably as the 10th largest exporter of furniture in the world in 2014. It exports 80% of their total furniture production around the world. With existing strong export base like Japan, United States and Australia, the nation continues its tremendous growth towards Saudi Arabia, Philippines and Russia. Malaysia is believed to diversify their export base to countries like Algeria, Greece, Puerto Rico, Libya and other countries awaiting confirmation.

Increased demand from major export destinations such as the US, Japan and Australia for Malaysian made furniture contributed to the higher output of wooden and cane furniture, which rebounded by 2.2% in the first seven months of 2014. Thus, shipments of wood products rebounded by 4.7% in the same time mainly driven by export growth of wooden furniture (13.4%) to the US, Japan and Australia. Amid higher demand, exports of bedroom furniture and seats with wooden frame increased significantly by 21.6% and 15.2%. However, in 2013, Malaysia's furniture export decreased 8.1% compared to 2012. Furniture exports to the United States in 2013, which is the largest market, also recorded a decrease of 6.1% compared to 2012. This performance was nevertheless commendable, taking into account the slowdown in the global economy in 2013, especially in the United States and Euro zone countries.

Despite numerous economic downturns, the industry is still supported by a strong global demand. While lower priced Chinese and Vietnamese furniture pose strong competition, Malaysian furniture continues to set itself apart with original design that places importance on aesthetics as well as its good work ethics. The government also plays an important role in nurturing the industry. Providing Pioneer Status for tax exemption and Investment Tax Allowance, the pro-business environment makes doing business easier and faster. With a business-friendly environment, good quality products and a high potential market, the Malaysian furniture industry is poised to exceed expectations and to continue its exponential growth.

Conclusively, Malaysia has always been known for its wood based furniture, owing to its natural resources. The government has set an annual growth target of 6.5% for wood based furniture, estimated to reach up to RM53 billion by year 2020. In recent years, the growth has shifted from producing general products towards designing its own, and this has been the key in propelling Malaysia onto the international arena. Popular with overseas buyers of the middle to high category, foreign buyers look to Malaysia for manufacturers who can meet their high production demand.

OVERALL INDUSTRY OUTLOOK : Marginal Growth



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2001, the Subject is a Private Limited company, focusing on manufacturing of cabinets, dining sets. 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 2,000,000 allows the Subject to expand its business more comfortably. We considered that the Subject's business position in the market is much dependent on the efforts of its directors.

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. Return on shareholders' funds of the Subject was at a favourable range 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. 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 8,835,365, the Subject should be able to maintain its business in the near terms.

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

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

The industry has reached its 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 normally.

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

AIK CHEE FURNITURE SDN. BHD.

 

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

SUMMARY

SUMMARY

SUMMARY

Currency

MYR

MYR

MYR

MYR

MYR

TURNOVER

44,089,839

38,861,760

27,341,689

32,047,056

25,353,720

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

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

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

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

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

Total Turnover

44,089,839

38,861,760

27,341,689

32,047,056

25,353,720

Costs of Goods Sold

(38,112,952)

(33,745,560)

-

-

-

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

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

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

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

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

Gross Profit

5,976,887

5,116,200

-

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

2,549,001

1,492,386

644,723

1,209,913

462,674

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

2,549,001

1,492,386

644,723

1,209,913

462,674

Taxation

(114,735)

(65,863)

(41,987)

(83,641)

(86,812)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

2,434,266

1,426,523

602,736

1,126,272

375,862

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

6,401,099

5,254,576

4,831,840

3,785,568

3,469,706

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

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

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

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

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

As restated

6,401,099

5,254,576

4,831,840

3,785,568

3,469,706

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

8,835,365

6,681,099

5,434,576

4,911,840

3,845,568

DIVIDENDS - Ordinary (paid & proposed)

(2,000,000)

(280,000)

(180,000)

(80,000)

(60,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

6,835,365

6,401,099

5,254,576

4,831,840

3,785,568

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

70,999

92,631

-

-

-

Term loan / Borrowing

148,232

178,948

-

-

-

Others

235,609

265,207

-

-

-

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

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

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

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

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

454,840

536,786

-

-

-

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

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

-

-

-

DEPRECIATION (as per notes to P&L)

1,262,878

1,246,829

-

-

-

AMORTIZATION

2,536

2,536

-

-

-

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

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

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

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

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

1,265,414

1,249,365

-

-

-

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

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

 

 

 

BALANCE SHEET

 

AIK CHEE FURNITURE SDN. BHD.

 

ASSETS EMPLOYED:

FIXED ASSETS

12,776,853

12,404,887

13,451,392

14,114,133

12,666,773

Investments

140,000

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

140,000

-

-

-

-

Patents / Copyrights

14,726

17,262

-

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

14,726

17,262

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

12,931,579

12,422,149

13,451,392

14,114,133

12,666,773

Stocks

2,384,751

3,163,442

-

-

-

Trade debtors

4,972,352

4,479,610

-

-

-

Other debtors, deposits & prepayments

704,222

758,490

-

-

-

Short term deposits

354,609

456,380

-

-

-

Cash & bank balances

7,029,743

5,546,968

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

15,445,677

14,404,890

11,440,800

7,770,752

9,645,897

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

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

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

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

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

TOTAL ASSET

28,377,256

26,827,039

24,892,192

21,884,885

22,312,670

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

5,469,487

5,058,361

-

-

-

Other creditors & accruals

1,472,905

1,508,614

-

-

-

Hire purchase & lease creditors

539,600

523,425

-

-

-

Bank overdraft

1,048,134

725,732

-

-

-

Short term borrowings/Term loans

389,302

695,511

-

-

-

Bill & acceptances payable

6,705,990

7,588,354

-

-

-

Amounts owing to director

103,302

18,170

-

-

-

Provision for taxation

31,945

13,135

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

15,760,665

16,131,302

13,951,825

11,120,972

13,061,415

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(314,988)

(1,726,412)

(2,511,025)

(3,350,220)

(3,415,518)

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

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

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

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

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

TOTAL NET ASSETS

12,616,591

10,695,737

10,940,367

10,763,913

9,251,255

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Retained profit/(loss) carried forward

6,835,365

6,401,099

5,254,576

4,831,840

3,785,568

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

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

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

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

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

TOTAL RESERVES

6,835,365

6,401,099

5,254,576

4,831,840

3,785,568

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

8,835,365

8,401,099

7,254,576

6,831,840

5,785,568

Long term loans

2,606,839

1,130,576

-

-

-

Hire purchase creditors

591,004

613,012

-

-

-

Deferred taxation

583,383

551,050

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

3,781,226

2,294,638

3,685,791

3,932,073

3,465,687

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

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

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

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

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

12,616,591

10,695,737

10,940,367

10,763,913

9,251,255

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

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

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

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

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

 

FINANCIAL RATIO

 

AIK CHEE FURNITURE SDN. BHD.

 

TYPES OF FUNDS

Cash

7,384,352

6,003,348

-

-

-

Net Liquid Funds

(369,772)

(2,310,738)

-

-

-

Net Liquid Assets

(2,699,739)

(4,889,854)

(2,511,025)

(3,350,220)

(3,415,518)

Net Current Assets/(Liabilities)

(314,988)

(1,726,412)

(2,511,025)

(3,350,220)

(3,415,518)

Net Tangible Assets

12,601,865

10,678,475

10,940,367

10,763,913

9,251,255

Net Monetary Assets

(6,480,965)

(7,184,492)

(6,196,816)

(7,282,293)

(6,881,205)

BALANCE SHEET ITEMS

Total Borrowings

11,880,869

11,276,610

-

-

-

Total Liabilities

19,541,891

18,425,940

17,637,616

15,053,045

16,527,102

Total Assets

28,377,256

26,827,039

24,892,192

21,884,885

22,312,670

Net Assets

12,616,591

10,695,737

10,940,367

10,763,913

9,251,255

Net Assets Backing

8,835,365

8,401,099

7,254,576

6,831,840

5,785,568

Shareholders' Funds

8,835,365

8,401,099

7,254,576

6,831,840

5,785,568

Total Share Capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Total Reserves

6,835,365

6,401,099

5,254,576

4,831,840

3,785,568

LIQUIDITY (Times)

Cash Ratio

0.47

0.37

-

-

-

Liquid Ratio

0.83

0.70

-

-

-

Current Ratio

0.98

0.89

0.82

0.70

0.74

WORKING CAPITAL CONTROL (Days)

Stock Ratio

20

30

-

-

-

Debtors Ratio

41

42

-

-

-

Creditors Ratio

52

55

-

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

1.34

1.34

-

-

-

Liabilities Ratio

2.21

2.19

2.43

2.20

2.86

Times Interest Earned Ratio

6.60

3.78

-

-

-

Assets Backing Ratio

6.30

5.34

5.47

5.38

4.63

PERFORMANCE RATIO (%)

Operating Profit Margin

5.78

3.84

2.36

3.78

1.82

Net Profit Margin

5.52

3.67

2.20

3.51

1.48

Return On Net Assets

23.81

18.97

5.89

11.24

5.00

Return On Capital Employed

21.13

16.96

5.89

11.24

5.00

Return On Shareholders' Funds/Equity

27.55

16.98

8.31

16.49

6.50

Dividend Pay Out Ratio (Times)

0.82

0.20

0.30

0.07

0.16

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.15

UK Pound

1

Rs.99.36

Euro

1

Rs.71.25

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

ASH

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.