MIRA INFORM REPORT

 

 

Report Date :           

17.04.2012

 

IDENTIFICATION DETAILS

 

Name :

DIAMANTRA GMBH

 

 

Registered Office :

Hirschstr. 29, D 70173 Stuttgart

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

24.04.2006

 

 

Com. Reg. No.:

HRB 721297

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacture of jewelry and related articles (except imitation jewelry)

 

 

No. of Employees :

03

 

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 :

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 – September 30th, 2011

 

Country Name

Previous Rating

                   (30.06.2011)                  

Current Rating

(30.09.2011)

Germany

a1

a1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Company name

 

Diamantra GmbH

 

 

Company address

 

Hirschstr. 29

D 70173 Stuttgart

Telephone:        0711/6938242

Telefax:             0711/6938244

Homepage:        www.diamantra.com

E-mail:              de@diamantra.com

 

 

CONCLUSION

 

Business relations are permissible.

 

 

Synthesis

 

LEGAL FORM               Private limited company

Date of foundation:         24.04.2006

Shareholders'

agreement:                    24.04.2006

Registered on:               11.10.2006

Commercial Register:     Local court 70190 Stuttgart

under:                           HRB 721297

Share capital:                 EUR             25,000.00

 

 

Shareholder

 

Nirav Paresh Mehta

IND  Mumbai

born: 05.12.1978

Share:             EUR             25,000.00


Manager

 

Nirav Paresh Mehta

IND  Mumbai

having sole power of representation

born: 05.12.1978

Nationality: Indian

 

Manager:

Amit Khemani

IND  Mumbai

born: 24.07.1973

Nationality: Indian

 

 

COMPANY HISTORY

 

 24.04.2006 - 21.06.2006  Diamantra GmbH

                          Südliche Auffahrtsallee 29

                          D 80639 München

                          Private limited company

 11.10.2006 - 11.10.2006  Diamantra GmbH

                          D 70188 Stuttgart

                          Private limited company

 

 

BUSINESS ACTIVITIES

 

Sectors

32120   Manufacture of jewelry and related articles (except imitation jewelry)

96090   Other service activities n. e. c.

 

 

FINANCIAL INFORMATION

 

Payment experience:     within periods customary in this trade

 

Negative information:      We have no negative information at hand.

 

Balance sheet year:       2010

 


REAL ESTATE

 

 Type of ownership:        Tenant

 Address                       Hirschstr. 29

                                    D 70173 Stuttgart

 

Land register documents were not available.

 

 

BANKERS

 

DEUTSCHE BANK, STUTTGART

Sort. code: 60070070, BIC: DEUTDESSXXX

 

 

FINANCIAL FIGURES

 

 Profit:              2010               EUR             25,544.00

 Ac/ts receivable:                       EUR            311,924.00

 Liabillities:                           EUR          1,065,386.00

 Employees:                                                      3

 

The aforementioned business figures may partly be estimated information based on average values in the line of business.

 

 

BALANCE SHEETS

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 15.34

 Liquidity ratio:                   0.43

 Return on total capital [%]:       2.28

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                 21.54

 Liquidity ratio:                   0.65

 Return on total capital [%]:       8.92

 

 Balance sheet ratios 01.01.2008 - 31.12.2008

 Equity ratio [%]:                 18.90

 Liquidity ratio:                   0.25

 Return on total capital [%]:      -3.15

 

 Balance sheet ratios 01.01.2007 - 31.12.2007

 Equity ratio [%]:                 17.37

 Liquidity ratio:                   0.22

 Return on total capital [%]:      -0.53

 Balance sheet grade:                3.7

 

Equity ratio

The equity ratio indicates the portion of the equity as compared to the total capital. The higher the equity ratio, the better the economic stability (solvency) and thus the financial autonomy of a company.

 

Liquidity ratio

The liquidity ratio shows the proportion between adjusted receivables and net liabilities. The higher the ratio, the lower the company's financial dependancy from external creditors.

 

Return on total capital

The return on total capital shows the efficiency and return on the total capital employed in the company. The higher the return on total capital, the more economically does the company work with the invested capital.

 

Balance sheet grade

The balance sheet grade is based on the following ratios: equity ratio, liquidity ratio and return on total capital from the balance sheets published in the Federal Gazette.

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2010 - 31.12.2010

 

 ASSETS                                  EUR          1,125,473.89

  Fixed assets                           EUR             27,768.00

   Tangible assets                       EUR             27,768.00

    Other / unspecified tangible assets  EUR             27,768.00

  Current assets                         EUR          1,097,705.89

   Stocks                                EUR            570,000.00

   Accounts receivable                   EUR            311,924.43

    Other debtors and assets             EUR            311,924.43

   Liquid means                          EUR            215,781.46

 

 LIABILITIES                             EUR          1,125,473.89

  Shareholders' equity                   EUR             52,627.75

   Capital                               EUR             25,000.00

    Subscribed capital (share capital)   EUR             25,000.00

   Balance sheet profit/loss (+/-)       EUR             27,627.75

    Profit / loss brought forward        EUR              2,083.84

    Annual surplus / annual deficit      EUR             25,543.91

  Provisions                             EUR              7,460.00

  Liabilities                            EUR          1,065,386.14

   Other liabilities                     EUR          1,065,386.14

    Unspecified other liabilities        EUR          1,065,386.14

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2009 - 31.12.2009

 

 ASSETS                                  EUR            604,174.04

  Fixed assets                           EUR             22,734.00

   Tangible assets                       EUR             22,734.00

    Other / unspecified tangible assets  EUR             22,734.00

  Current assets                         EUR            579,271.19

   Stocks                                EUR            217,988.18

   Accounts receivable                   EUR            199,871.77

    Other debtors and assets             EUR            199,871.77

   Liquid means                          EUR            161,411.24

  Remaining other assets                 EUR              2,168.85

   Accruals (assets)                     EUR              2,168.85

 

 LIABILITIES                             EUR            604,174.04

  Shareholders' equity                   EUR             27,083.84

   Capital                               EUR             25,000.00

    Subscribed capital (share capital)   EUR             25,000.00

   Balance sheet profit/loss (+/-)       EUR              2,083.84

    Profit / loss brought forward        EUR            -51,712.72

    Annual surplus / annual deficit      EUR             53,796.56

  Provisions                             EUR              5,833.85

  Liabilities                            EUR            571,256.35

   Other liabilities                     EUR            571,256.35

    Unspecified other liabilities        EUR            571,256.35


DIAMOND INDUSTRY – INDIA

 

-          From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-          The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-          The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-          Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-          Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-          The diamond jewellery industry in India today may be more than Rs 60000 mil and is rated amongst the fastest growing  in the world. Indi ranks third in the world in domestic diamond consumption.

-          Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-          Excerpts from Times of India dated 30th October 2010 is as under –

 

DIAMOND SAGA – DIRTY DOZEN STUCK WITH 2K CR DEBT

This could be the biggest credibility crisis the Indian diamond industry has ever faced. Fifteen banks run the risk of losing Rs 2000 crore lent to a dozen diamond firms in Surat. Until about two months ago, they had not repaid  these dues. Bankers believe many diamantaires borrowed money during the economic downturn two years ago and diverted funds to businesses like real estate and capital markets. Many of themselves made money from these businesses but their diamond companies have gone sick and declared insolvency.

-          Most of the money borrowed from the banks in the name of their diamond business has been diverted in real estate and the share market. The banks are not in a position to seize their properties because in many cases, these were purchased in the name of their relatives and friends.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.51.66

UK Pound

1

Rs.81.79

Euro

1

Rs.67.18

 

 

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.