MIRA INFORM REPORT

Report Date :

04.07.2008

IDENTIFICATION DETAILS

Name :	KAPLAN DIAMOND CORP

Registered Office :	650 S Hill St Ste 415, Los Angeles, Ca 90014-1773

Country :	United States

Date of Incorporation :	02/1997

Legal Form :	Private Limited Company

Line of Business :	Manufacturing Industries of Jewellery Materials

RATING & COMMENTS

MIRA’s Rating :

RATING		STATUS	PROPOSED CREDIT LINE
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

Status :	Good

Payment Behaviour :	No Complaints

Litigation :	Clear

Executive Summary

Intelliscore for KAPLAN DIAMOND CORP

83.55

0-32.47

32.48-58.63

58.64-70.19

70.2-77.71

77.72-100

100

High risk

Low risk

LOW RISK
94% of businesses indicate a higher risk of becoming seriously delinquent than this business

Key score factors:

FEW, IF ANY, TRADES WITH A HIGH BAL TO HIGH CRED LIMIT RATIO

FEW, IF ANY, SLOW PAYING ACCOUNTS

NUMBER OF CURRENT ACCOUNTS

SMALL, IF ANY, RATIO OF BAD ACCOUNTS TO TOTAL ACCOUNTS

Research Tips

Additional information may be available on this business.

Other recommended searches:

Order Public Record

Legal Filings and Collections

Bankruptcy filings:

Tax lien filings:

Judgment filings:

Total collections:

Sum of legal filings:

UCC filings: details (FILED 11/05)

Cautionary UCC filings present?

Yes**

Trade Information

Monthly average DBT:

Highest DBT previous 6 months:

Highest DBT previous 5 quarters:

Total continuous trades:

Current continuous trade balance:

Trade balance of all trades (4):

Average balance previous 5 quarters:

$60,700

Highest credit amount extended: details

$101,200

6 month balance range:

$0 - $0

** Cautionary UCC Filings include one or more of the following collateral: Accounts, Accounts Receivable, Contracts, Hereafter Acquired Inventory, Leases, Notes Receivable or Proceeds.

Trade Payment Information

Trade Payment Experiences
(Trade Lines With an (*) after date are newly reported)

Account Status
Days Beyond Terms

Business
Category

Date
Reported

Last
Sale

Payment
Terms

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

ADVERTISNG

11/2007

NET 30

CUST 4 YR

BANK

10/2007

CONTRCT

$101,200

Trade Payment Totals

Trade Payment Experiences

Account Status
Days Beyond Terms

Type

Lines
Reported

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

Continuously Reported

$101,200

DBT: 0

Newly Reported

DBT:

Trade Lines Totals

$101,200

DBT: 0

Additional Payment Experiences

Trade Payment Experiences
(Trade Lines With an (*) after date are newly reported)

Account Status
Days Beyond Terms

Business
Category

Date
Reported

Last
Sale

Payment
Terms

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

GENERAL

02/2005

08/2004

NET 30

CUST 1 YR

TELECOM

11/2004

NET 30

Quarterly Payment Trends

Payment History - Quarterly Averages

Account Status
Days Beyond Terms

Quarter

Months

DBT

Balance

Cur

1-30

31-60

61-90

91+

Q3 - 07

JUL-SEP

Q2 - 07

APR-JUN

Q1 - 07

JAN-MAR

$101,200

100%

Q4 - 06

OCT-DEC

$101,200

100%

Q3 - 06

JUL-SEP

$101,100

100%

UCC Profile

The UCC Filings are summarized and listed below.

UCC Summary

Filings

Date Range

Year

Cautionary
UCCs^**

Total
Filed

Released/
Term'd

Cont

Amended/
Assigned

JUL - PRESENT

2007

JAN - JUN

2007

JUL - DEC

2006

JAN - JUN

2006

JUL - DEC

2005

PRIOR TO JUL

2005

Total

** Cautionary UCC Filings include one or more of the following collateral: Accounts, Accounts Receivable, Contracts, Hereafter Acquired Inventory, Leases, Notes Receivable or Proceeds.

UCC Filings

UCC FILED Date: 11/22/2005

Filing Number: 057049512609

Jurisdiction: SEC OF STATE CALIFOR

Secured Party: WELLS FARGO BANK, N.A. ID BOISE 83707 PO BOX 8203

Collateral: EQUIP, INVENTORY, HEREAFTER AQUIRED PROP, UNDEFINED

Company Background Information

Corporate Registration

THE FOLLOWING INFORMATION WAS PROVIDED BY THE STATE OF CALIFORNIA

State of Origin: CA

Date of Incorporation: 01/18/2001

Current Status: Active

Business Type: Institutions - Profit

Charter Number: 02303301

Agent: KIRKOR ISLIKAPLAN

Agent Address: 7012 LOUISE AVE VAN NUYS, CA

Additional Company Background Information

Key Personnel

Principal(s):	ZAVEN KAPLAN
	JOHN GELETKA, OWNER
	ZAVEN ISLIKAPLEN, PRESIDENT

Operating Information

Business Type: Institutions

Primary SIC Code: MANUFACTURING INDUSTRIES, NEC - 3999

Secondary SIC Code: JEWELERS MATERIALS & LAPIDARY WOR - 3915

Additional SIC Code: 5944 - 7631

Number of Employees: 5

FOREIGN EXCHANGE RATES

Currency	Unit	Indian Rupees
US Dollar	1	Rs.43.21
UK Pound	1	Rs.85.72
Euro	1	Rs.67.92

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	Unfavourable & favourable factors carry similar weight in credit consideration. 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
NR		In view of the lack of information, we have no basis upon which to recommend credit dealings	No Rating

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

MIRA INFORM REPORT

Company Information

Executive Summary

Trade Payment Information

Trade Payment Totals

Additional Payment Experiences

Quarterly Payment Trends

UCC Profile

Company Background Information

Unit