Scene 1 : Intro

Casts : Danial as CEO, Nadia as Lead Financial Analysts and Iffah as Accountant/Financial
Analyst

Danial looked very anxious

Danial : Nadia and Iffah, please come to my room right now.

Nadia and Iffah walk into the CEO’s office.

Nadia and Iffah : Yes, boss .

Danial : Both of you, please take a seat

Nadia and Iffah both take their seat.

Iffah : Why did you call for us, boss ? Is there is something bothering you ?

Nadia : Yes, boss your face looks very anxious and worry .

Danial : I called both of you to discuss about our next project that been facing a shortage of
RM150,000.

Iffah : Oh, don’t worry boss, we have already figured out the solutions.

Nadia : Yes boss, we already looked for the alternatives that available.

Danial : I’m glad to hear that from you. Before that, may I know the financial performance of
our company ?

Iffah : So far, by comparing to our financial statements in 2022, our company is not relying on
inventories and prepaid expenses to pay off our short-term obligation as the quick ratio of
2023 is higher that the one in the year 2022.

Nadia : Moreover, we also holding more excess and unproductive stock compared to 2022
due to our low Inventory Turnover (ITO). It lessen from 670.17 times to 308.02 times.

Iffah : Nevertheless boss, you don’t have to worry because our Average Collection Period
(ACP) is doing great job in the year of 2023.

Nadia : In addition, Net Profit Margin (NPM) in the year 2023 of 2.96% is better than the year
 2022 of 2.89%. Then, Return on Asset (ROA) of our company shows that in the year of
2022, our company’s asset is producing revenues effectively and the firm able to control costs
in its operation better than 2023.

Iffah : Lastly, Return on Equity (ROE) of the year 2023 of 8.07% is better than year 2022 of
7.68%. This indicates that our company our company generates the higher return for the
owners of the firm in 2023.

Danial : Okay, thank you for the explanation Nadia and Iffah. I hope we will doing great to find
the best alternative to obtain fund in total RM150,000.

Scene 2 : Trade Credit

Casts : Zikri as supplier ( Felcra Niaga Sdn. Bhd.), Nadia as Lead Financial Analysts and Iffah
as Accountant/Financial Analyst

Nadia : So, should we call Felcra Niaga Sdn. Bhd. to have our deal done with them ?

Iffah : Yes, I think we should reached them by now. You should call them right now.

Nadia : Okay, Iffah.

Nadia starts to call the Felcra Niaga Sdn. Bhd.
Nadia : Hello, this Felcra Niaga Sdn. Bhd. right ?

Zikri : Yes, this is Felcra Niaga Sdn. Bhd. How can I help you miss ?

Nadia : I’m Nadia a representative from Sime Darby to have a deal with Felcra Niaga. I want
to discuss about the policies and credit term offered by your company.

Zikri : Yes, sure. Should we meet up to discuss about it ?

Nadia : Okay then, may I know who I am talking to right now ?

Zikri : Yes, sure. I am Mr. Zikri from Felcra Niaga Sdn. Bhd.

Nadia : Okay, Mr. Zikri. See you in my office later.

Call off . Mr Zikri will meet up Nadia and Iffah to discuss more about their business.
Zikri went to Nadia’s office.
Zikri : Hello, may I go in ?

Nadia : Yes, please take a seat.

Zikri take his seat.

Iffah : Hi, Mr. Zikri. I’m Iffah. May we start the discussion right now ?

Zikri : Yes, sure. I’ll start by explaining the credit term offered by our company which 2/10, net
50. Our company offer 2% of cash discount for payment within 10 days, or you can forego it
and pay full amount in 50 days.

Nadia : Oh that is quite interesting because we are looking for company that offer lowest
Effective Interest Rate ( EIR ).

Iffah : Yes, that’s right. Can you now explain all those credit standard that your company are
looking for in other borrowers.

Zikri : First of all, character which is trustworthy, personality and credibility. Secondly,
capacity. Is the borrower is able to repay loan or not. Thirdly, condition overall health of the
economy. Fourth, capital, the borrower’s level commitment and lastly, collateral.

Nadia : We are very sure that our company is eligible of all the policies stated.

Iffah : Yes, I strongly agree. Our company have a good reputation in commitment to payback
loan.

Zikri : I think that’s all that I need to explain to both of you.

Nadia : Okay, we will inform you later if we are going to proceed with the purchases or not.
Thank you.

Zikri : Okay, I’m waiting for a good news from both of you.

Iffah : Thank you for coming. Have a safe trip.

Zikri walks out of the office.
Scene 3 : Bank Loans
Casts : Adam as investor/bank manager, Nadia as Lead Financial Analysts and Iffah as
Accountant/Financial Analyst

Nadia calls Adam through phone calls

Nadia : Please tell Mr. Adam to come into my room.

Adam comes into the room

Adam : Hello, may I come in ?

Iffah : Yes, please come in and take your seat Mr. Adam.
Adam come in and take his seat.

Nadia : Should we start the discussion now ?

Adam & Iffah : Yes.

Adam : First of all, I would to hear your company’s leverage ratio as I’m going to approve the
loans that your company been looking for.

Nadia : Okay then, I’ll start by explaining to you our debt ratio on 2022 and 2023. Comparing
the debt ratio on 2023 of 54.34% higher than debt ratio on 2022 of 45.84%.

Adam : Oh, I can see that your company is kind of risky to invest on.

Iffah : Yes sir, and our Time Interest Earned (TIE) in 2022 is 12.44% higher than TIE in 2023
of 6.43%.

Adam : Oh, it is kinda risky to agree on this company as the TIE of the company decreasing
from 2022 to 2023.

Nadia : Yes, sir but I hope your company would consider us to obtain fund from CIMB Bank.

Iffah : Thank you for coming, Mr. Adam.

Nadia : We hope to hear good news from you.

Adam : My pleasure.
Scene 4 : Commercial Paper
Casts : Adriana and Adam as buyer, Nadia as Lead Financial Analysts and Iffah as
Accountant/Financial Analyst

Ady and Adam walk into the meeting room

Nadia & Iffah : Hi, welcome Ms. Adriana and Mr. Adam.

Ady & Adam : Hello .

They take their sit in front of Nadia and Iffah.

Ady : We have heard about your commercial paper from Bursa Malaysia.

Adam : Yes, and we are very interested in buying the commercial paper.

Nadia : Oh, that’s good. Would you like to know the details of the commercial paper ?

Adam : Sure, please explain more about the detail.

Iffah : The features of our commercial paper consists of the face value which is the amount of
fund that we are trying to obtain of RM150,000, maturity date is 6 months, 10% of interest rate
amounted RM7,500 and lastly the placement fee of RM2,500.

Nadia : Other than that, the Operating Profit Margin (OPM) in the year 2023 of 4.43% higher
that OPM in the year 2022 of 4.33%. This shows that in the year 2023 Sime Darby company
tends to have a lower cost of structure and gain higher profits.

Adriana : Wow, that’s very amusing. May I know why ?

Iffah : Yes, this is because the productivity of asset in providing return to creditor and
stockholder is increasing from the year 2022 to 2023 by 0.1%.

Adriana : Oh great. I would like to buy your commercial paper since it seems very convincing
and profitable for me. What do you think, Adam ?

Adam : Yes, I would say yes as well. I am very sure that your company has good financial
position as you could gain more profits in 2023.

Iffah : Thank you for your cooperation Ms. Adriana and Mr. Adam. I hope we will work well
together in the future
Scene 5 : Conclusion
Cast : All members are involved in this scene.

Danial : Iffah, please ask your financial team to gather in the meeting room now.

Iffah : Sure boss.

Iffah and Nadia get in the meeting room.

Danial : Based on what my financial team has explained to all of you. I would like to heard
each opinion from all of you on our company ? Would you like to invest and cooperate with
our company or not ?

Zikri : I think, I will go against to supply fertilizer to this company. This is because in 2023, your
company have higher debt ratio which is 53.34% compared to 2022 that is only 45.84%. That
is too risky for my company to supply anything in term of credit to this company.

Adam : Yes, I also agreed with what Mr. Zikri have said just now. My company, CIMB Bank is
not agree to invest because of your higher debt ratio which might have a higher financial risk.
We afraid that you company might not able to give commitment to pay loan back.

Danial : What about you Ms. Adriana ?

Adriana : In my opinion, I agree to buy the commercial paper that you company offered
because I am pretty sure that you company will bring more lucrative profits in the future.

Danial : So, I think that’s the end of our discussion for today. We all agreed to have
commercial paper as our source to gain fund to solve our shortage of RM150,000. Thank you
everyone.

Zikri : Sorry for the rejection, I hope we can cooperate in the future.

Adam : Yeah, me too.

Danial shakes Zikri’s and Adam’s hands.