MIRA INFORM REPORT

 

 

Report Date :

07.12.2013

 

IDENTIFICATION DETAILS

 

Name :

SHRENUJ DMCC

 

 

Registered Office :

41 D Al Mas Tower, Jumeirah Lakes Towers, Sheikh Zayed Road, PO Box : 120485, Dubai

 

 

Country :

United Arab Emirates

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

24.07.2005

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Subject is engaged as traders of cut diamonds and jewellery

 

 

No. of Employees :

15

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

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, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

United Arab Emirates

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

UNITED ARAB EMIRATES - ECONOMIC OVERVIEW

 

The UAE has an open economy with a high per capita income and a sizable annual trade surplus. Successful efforts at economic diversification have reduced the portion of GDP based on oil and gas output to 25%. Since the discovery of oil in the UAE more than 30 years ago, the country has undergone a profound transformation from an impoverished region of small desert principalities to a modern state with a high standard of living. The government has increased spending on job creation and infrastructure expansion and is opening up utilities to greater private sector involvement. In April 2004, the UAE signed a Trade and Investment Framework Agreement with Washington and in November 2004 agreed to undertake negotiations toward a Free Trade Agreement with the US; however, those talks have not moved forward. The country's Free Trade Zones - offering 100% foreign ownership and zero taxes - are helping to attract foreign investors. The global financial crisis, tight international credit, and deflated asset prices constricted the economy in 2009. UAE authorities tried to blunt the crisis by increasing spending and boosting liquidity in the banking sector. The crisis hit Dubai hardest, as it was heavily exposed to depressed real estate prices. Dubai lacked sufficient cash to meet its debt obligations, prompting global concern about its solvency. The UAE Central Bank and Abu Dhabi-based banks bought the largest shares. In December 2009 Dubai received an additional $10 billion loan from the emirate of Abu Dhabi. Dependence on oil, a large expatriate workforce, and growing inflation pressures are significant long-term challenges. The UAE's strategic plan for the next few years focuses on diversification and creating more opportunities for nationals through improved education and increased private sector employment.

 

Source : CIA

 


SUMMARY

 

Company Name                                     : SHRENUJ DMCC

Country of Origin                                    : Dubai, United Arab Emirates

Legal Form                                            : Limited Liability Company

Registration Date                                   : 24th July 2005

Trade Licence Number                            : 30243, DMCC

Issued Capital                                        : UAE Dh 300,000

Paid up Capital                                      : UAE Dh 300,000

Total Workforce                                     : 15

Activities                                               : Traders of cut diamonds and jewellery

Financial Condition                                 : Good

Payments                                             : Nothing detrimental uncovered

Operating Trend                                     : Steady

 

 

 


COMPANY NAME

 

SHRENUJ DMCC

 

 

ADDRESS

 

Registered & Physical Address

 

Building             : 41 D Al Mas Tower, Jumeirah Lakes Towers

Street               : Sheikh Zayed Road

PO Box             : 120485

Town                 : Dubai

Country             : United Arab Emirates

 

Telephone         : (971-4) 2259552 / 2295683 / 4357242

Facsimile          : (971-4) 2295684 / 4357658

Email                : shrenujdmcc@shrenuj.com / smitkothari@shrenuj.com

 

Please note that subject’s previous address was, Gold Land Building, 1st Floor, Suite 106, Al Daghaya, Deira, Dubai.

 

Premises

 

Subject operates from a small suite of offices that are rented and located in the Central Business Area of Dubai.

 

 

KEY PRINCIPALS

 

Name                                                                                       Position

 

Apoorva Prakash Doshi                                                              Managing Director

 

Smit Kothari                                                                              General Manager

 

Arapit Shah                                                                               Finance Manager

 

 

LEGAL FORM & OWNERS

 

Date of Establishment  :           24th July 2005

 

Legal Form                  :           Limited Liability Company

 

Trade Licence No.       :           30243, DMCC

 

Issued Capital              :           UAE Dh 300,000

 

Paid up Capital            :           UAE Dh 300,000

 

Name of Shareholder (s)                                              Percentage

 

Shrenuj & Co Ltd                                                               100%

405 Dharam Palace, 100 - 103 N. S. Patkar Marg

Mumbai - 400 007

India

Tel: (91-22) 66373500

Fax: (91-22) 23632982

 

 

AFFILIATED COMPANIES

 

Subject is a member of the Shrenuj Group of Companies, which includes the following concerns:

 

Name                                                                           Country Incorporated

 

Alija International Pty Ltd                                                Australia

 

Shrenuj NV                                                                    Belgium

 

Shrenuj (Shanghai) Diamond Co. Ltd                               China

 

Jomard SAS (JV)                                                           France

 

Shrenuj GmbH                                                               Germany

 

Inter-gems (HK) Limited                                                  Hong Kong

 

SWA Trading Company (JV)                                           Israel

 

Copem & Shrenuj (JV)                                                    Italy

 

Shrenuj Japan Corporation                                              Japan

 

Shrenuj USA                                                                 United States of America

 

 

OPERATIONS

 

Activities:                     Engaged as traders of cut diamonds and jewellery.

 

Import Countries:         India and Europe

 

Operating Trend:         Steady

 

Subject has a workforce of 15 employees.

FINANCIAL DATA

 

Financial highlights provided by local sources are given below:

 

Currency: United States Dollars (US$) & Indian Rupees (INR)

 

Balance Sheet                                                 31/12/12            31/12/11              31/12/12            31/12/11

 

                                                                           US$                   US$                    INR                   INR

ASSETS

Non-current assets

Property, plant and equipment                             4,198,542          3,767,151          213,579,832      191,634,971

Capital work in progress                                     93,715              219,493             4,767,282          11,165,609

Investments                                                       865,000             865,000             44,002,550        44,002,550

5,157,257          4,851,644          262,349,664      246,803,130

Current assets

Inventories                                                         15,456,827        14,906,810        786,288,789      758,309,425

Trade and other receivables                                 68,231,719        50,783,484        3,470,947,546    2,583,355,831

Prepayments                                                     208,633             105,083             10,613,161        5,345,572

Due from related parties                                      2,120,191          5,220,191          107,854,116      265,551,116

Cash and bank balances                                    7,067,946          1,100,440          359,546,413      55,979,383

93,085,316        72,116,008        4,735,250,025    3,668,541,327

TOTAL ASSETS                                                98,242,573        76,967,652        4,997,599,689    3,915,344,457

EQUITY AND LIABILITIES

Equity

Share capital                                                     3,054,496          3,054,496          155,382,212      155,382,212

Accumulated profits                                           24,539,855        17,809,663        1,248,342,424    905,977,557

Total equity                                                       27,594,351        20,864,159        1,403,724,635    1,061,359,768

Non-current liabilities                                          4,207,732          5,684,114          214,047,327      289,150,879

Current liabilities

Trade and other payables                                    32,410,079        36,089,051        1,648,700,719    1,835,850,024

Due to related parties                                         1,333,400          1,333,400          67,830,058        67,830,058

Bank borrowings                                                32,697,011        12,996,928        1,663,296,950    661,153,727

66,440,490        50,419,379        3,379,827,726    2,564,833,810

TOTAL EQUITY AND LIABILITIES                       98,242,573        76,967,652        4,997,599,689    3,915,344,457

 

Statement of Income

 

Sales                                                                161,966,012      91,006,597        8,239,211,844    4,629,505,589

Cost of sales                                                     (149,426,685)    (82,962,958)      (7,601,335,466) (4,220,325,673)

Gross profit                                                       12,539,327        8,043,639          637,876,378      409,179,916

Other income                                                     39,957              51,152              2,032,613          2,602,102

Expenses                                                          (4,960,541)        (1,854,164)        (252,342,721)    (94,321,323)

Profit from operations                                         7,618,743          6,240,627          387,566,270      317,460,695

Interest income from banks                                 22,883              2,808                1,164,058          142,843

Interest income from a related party                     85,455              -                       4,347,096          -

Finance cost paid to banks                                 (996,889)           (787,777)           (50,711,743)      (40,074,216)

Profit from operation after finance cost                 6,730,192          5,455,658          342,365,681      277,529,322

Profit/(loss) on derivative instruments                   -                       (149,540)           -                       (7,607,100)

Net profit for the year                                          6,730,192          5,306,118          342,365,681      269,922,222

Local sources consider subject’s financial condition to be Good.

 

 

BANKERS

 

Habib Bank AG Zurich

Baniyas Road

PO Box: 3306

Dubai

Tel: (971-4) 2214535

 

 

PAYMENT HISTORY

 

No complaints regarding subject’s payments have been reported.

 

 

GENERAL COMMENTS

 

During the course of this investigation nothing detrimental was uncovered regarding the manner in which payment obligations are fulfilled. The operating history is clear and the financial situation is satisfactory. As such we are of the opinion that the subject is a fair trade risk.

 

 


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.

-            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 –

 

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

 

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.67

UK Pound

1

Rs.100.65

Euro

1

Rs.84.25

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.