MIRA INFORM REPORT

 

 

Report Date :

12.10.2013

 

IDENTIFICATION DETAILS

 

Name :

RISING STAR BVBA

 

 

Registered Office :

Hoveniersstraat 2 Antwerpen  2018

 

 

Country :

Belgium

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

22.02.2005

 

 

Com. Reg. No.:

872384247

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

01

 

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 – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Belgium

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

BELGIUM - ECONOMIC OVERVIEW

 

This modern, open, and private-enterprise-based economy has capitalized on its central geographic location, highly developed transport network, and diversified industrial and commercial base. Industry is concentrated mainly in the more heavily-populated region of Flanders in the north. With few natural resources, Belgium imports substantial quantities of raw materials and exports a large volume of manufactures, making its economy vulnerable to volatility in world markets. Roughly three-quarters of Belgium's trade is with other EU countries, and Belgium has benefited most from its proximity to Germany. In 2011 Belgian GDP grew by 1.8%, the unemployment rate decreased slightly to 7.2% from 8.3% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 4.2% in 2011 and 3.3% in 2012. Fourth quarter GDP growth in 2012 was at -0.1%, the third consecutive quarter of negative growth. This brought economic growth for the whole of 2012 to negative 0.2%. It also left Belgium on the brink of a possible recession at the end of 2012. However, at year's end, the government appeared close to meeting its 2012 budget deficit goal of 3% of GDP. Despite the relative improvement in Belgium's budget deficit, public debt hovers around 100% of GDP, a factor that has contributed to investor perceptions that the country is increasingly vulnerable to spillover from the euro-zone crisis. Belgian banks were severely affected by the international financial crisis in 2008 with three major banks receiving capital injections from the government, and the nationalization of the Belgian retail arm of a Franco-Belgian bank

Source : CIA


Company name

 

RISING STAR BVBA

 

 

Company Summary

 

Company Name            RISING STAR BVBA      Company Registration             872384247

Number

Country            BE       

Activity Code    46761                  Activity Description    Wholesale of diamonds and other precious stones

Company Status          Active   Latest Turnover            61,976,350.00 (EUR)

Latest Shareholders  Equity     2,389,019.00 (EUR)

 

 

Company Identification

 

Activities

Activity Code                46761

Activity Description      Wholesale of diamonds and other precious stones

 

 

Basic Information

 

Company Name                                    RISING STAR BVBA     

Registered Company Name                  RISING STAR BVBA

Company Registration Number           872384247        

Country                                                BE

VAT Registration Number                    BE.0872.384.247          

Date of Company Registration             22/02/2005       

Date of Starting Operations                 22/02/2005

Legal Form                                           Private Limited Company (BL/LX)

Company Status                                  Active

Principal Activity Code                        46761

Principal Activity Description Wholesale of diamonds and other precious stones

Contact Address                                  HOVENIERSSTRAAT 2

ANTWERPEN  2018

Contact Telephone Number                 03/2132077

 


Main Address

 

Address          HOVENIERSSTRAAT 2 ANTWERPEN  2018

Country            BE

Telephone        03/2132077

 

 

Other Addresses

 

Address                      9   SCHUPSTRAAT,  ANTWERPEN  2018

Country                        BE

 

 

Current Directors Managers

 

Name                            BHUPESH VADILAL SHAH

Address                      15 VAN EYCKLEI ANTWERPEN

Position                       Principal Manager

Date Appointed            03/08/2010

 

 

Share Capital Structure

 

Issued Share capital    2,026,795.16 (EUR)

 

 

Employee Information

 

Year                                          2012

Number of Employees             1

 

 

Financial Statements

 

PROFIT & LOSS

 

Financial Year                           2012                  2011                  2010

Number of Weeks        52                     52                     52

Currency                      EUR                 EUR                 EUR

Revenue                       61,976,350.00    29,612,836.00    23,863,755.00

Operating Costs           61,628,336.00    29,479,334.00    23,814,060.00

Operating Profit           348,014.00        133,502.00        49,695.00

Wages & Salaries         12,777.00          16,648.00          2,523.00

Pension Costs 0.00                  0.00                  0.00

Depreciation                 40,805.00          21,267.00          7,310.00

Financial Income         51,856.00          67,920.00          25,091.00

Financial Expenses      303,708.00        149,265.00        27,772.00

Profit Before Tax          96,162.00          52,158.00          47,014.00

Tax                               13,619.00          2,087.00            5,591.00

Profit After Tax             82,543.00          50,071.00          41,423.00

Dividends                     0.00                  0.00                  0.00

Other Appropriations -2,837.00             648.00   0.00

Retained Profit             79,706.00          50,719.00          41,424.00

 

 

BALANCE SHEET

 

Financial Year                          2012                  2011                  2010

Number of Weeks                    52                     52                     52

Currency                                  EUR                 EUR                 EUR

Land & Buildings                     442,807.00        485,802.00        480,938.00

Plant & Machinery                    141,569.00        105,404.00        2,042.00

Other Tangible Assets             38,962.00          41,733.00          5,275.00

Total Tangible Assets 623,338.00        632,939.00        488,255.00

Other Intangible Assets           0.00                  0.00                  0.00

Total Intangible Assets            0.00                  0.00                  0.00

Miscellaneous  Fixed Assets    0.00                  0.00                  0.00

Total Other Fixed Assets          0.00                  0.00                  0.00

Total Fixed Assets                   623,338.00        632,939.00        488,255.00

Raw Materials                         0.00                  0.00                  0.00

Work in Progress                     0.00                  0.00                  0.00

Finished Goods                       619,115.00        42,505.00          134,367.00

Other Inventories                     0.00                  0.00                  0.00

Total Inventories                      619,115.00        42,505.00          134,367.00

Trade Receivables                    14,755,582.00    6,010,746.00     5,497,678.00

Miscellaneous  Receivables     6,905.00            6,873.00            1,244.00

Total Receivables                     14,762,486.00    6,017,619.00     5,498,922.00

Cash                                         620,544.00        12,594.00          49,602.00

Other Current Assets   2,068.00            714.00               116.00

Total Current Assets                 16,004,213.00    6,073,432.00     5,683,007.00

Total Assets                             16,627,551.00    6,706,371.00     6,171,262.00

Trade Payables                        8,445,986.00     1,774,598.00     2,747,966.00

Other Loans/Finance                4,227,268.00     1,941,699.00     451,118.00

Miscellaneous  Liabilities         321,167.00        1,001,572.00     964,700.00

Total Current Liabilities           12,994,421.00    4,717,869.00     4,163,784.00

Other Loans/Finance    1,244,110.00     203,634.00        328,300.00

due after 1 year

Miscellaneous  Liabilities      0.00                  0.00                  0.00

due after 1 year

Total Long Term Liabilities      1,244,110.00     203,634.00        328,300.00

Total Liabilities                        14,238,531.00    4,921,503.00     4,492,084.00

Called Up Share Capital           2,026,795.00     1,566,510.00     1,516,853.00

Share Premium                        0.00      0.00      0.00

Revenue Reserves                    362,224.00        218,358.00        162,325.00

Other Reserves                         0.00                  0.00                  0.00

Total Shareholders  Equity       2,389,019.00     1,784,868.00     1,679,178.00

Other Financials

Working Capital                       3,009,792.00     1,355,563.00     1,519,223.00

Net Worth                                                     2,389,019.00     1,784,868.00     1,679,178.00

 

 

Ratios

 

Pre-Tax Profit Margin               0.16      0.18      0.20

Return on Capital Employed    2.65      2.62      2.34

Return on Total                   0.58      0.78      0.76

Assets

 

 

Employed

 

Return on Net Assets Employed          4.03      2.92      2.80

Sales/Net Working Capital                   20.59     21.85     15.71

Stock Turnover Ratio                           1.00      0.14      0.56

Debtor Days                                          86.90     74.09     84.09

Creditor Days                                       50.02     21.97     42.12

Current Ratio                                        1.23      1.29      1.36

Liquidity Ratio/Acid Test                     1.18      1.28      1.33

Current Debt Ratio                               5.44      2.64      2.48

Gearing                                                229.02   120.20   46.42

Equity in Percentage                            14.37     26.61     27.21

Total Debt Ratio                                   5.96      2.76      2.68

 


 

Additional Information

 

NSSO DETAILS

Business Number                                872384247         N

ame of Defendant                                 Rising Star BVBA

Legal Form of Defendant                     Private Limited Company (BL/LX)          

Date of Summons                                03/10/2011

Labour Court                                        Antwerpen

 

 

LEGAL EVENTS

Legal Event Type                     Social Security Summons                      Level Event Sub Type

Event Date                                03/10/2011                                            Secondary Event Date

Court Type                               Employment Court                                 Court Name                   Antwerpen

3rd Party Name                        Rijksdienst voor Sociale Zekerheid         3rd Party Address

3rd Party Type              Summoning Party

 

 


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.61.16

UK Pound

1

Rs.97.77

Euro

1

Rs.82.78

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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.