MIRA INFORM REPORT

 

 

Report Date :

02.04.2014

 

IDENTIFICATION DETAILS

 

Name :

KARDIAM BVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

12.12.1986

 

 

Com. Reg. No.:

430033662

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

02

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

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 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. 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 and address

 

Business number                       430033662

Company name                         KARDIAM BVBA

Address                                    HOVENIERSSTRAAT

30 2018 ANTWERPEN

Number of staff                                    2

Date of establishment               12/12/1986

Telephone number                     032310313

Fax number                               032331839

 

 

Commentary

 

The business was established over 27 years ago.

 

The business has 1 employees.

 

The business has been at the address for over 10 years.

 

Pre-tax profits decreased by 24% compared to the previous trading period.

 

The business saw an increase in their Cash Balance of 60% during the latest trading period.

 

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

24,622,053

28,585

1,370,639

3,349,511

31/12/2011

24,101,818

38,080

1,349,793

3,485,136

31/12/2010

19,781,259

30,364

1,323,216

3,431,358

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

13,400,167

2

18,600

57,212

31/12/2011

12,111,850

2

18,600

57,821

31/12/2010

11,492,052

4

18,600

51,822

 

 

Payment expectations

                       

Past payments

 

Payment expectation days

99.30

Industry average payment

168.35

Industry average day sales

120.21

expectation days

 

outstanding

 

Day sales outstanding

140.56

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type

no

PROTESTED BILLS

Bill amount

-

NSSO DETAILS

Date of summons

02/10/2007

 

 

Company information

 

Business number

430033662

Company name

KARDIAM BVBA

Office address

Hoveniersstraat, 30, Bus-145, B-2018, Antwerpen, Belgium

Fax number

032331839

Date founded

12/12/1986

Company status

active

Company type

Private Limited Company (BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2012

Activity code

46761

liable for VAT

yes

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0430.033.662

 

 

Social Balance Sheet

Total

During the reporting year ended 31-12-2012

 

Full-time Employees

2

Part-time Employees

-

Total Fte Employees

2

 

 

Number of hours worked

 

Full-time Employees

3,485

Part-time Employees

-

Total

3,485

 

 

Personnel Charges

 

Full-time Employees

107,786

Part-time Employees

-

Total

107,786

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

2

Actual working hours

4,089

Personnel Charges

104,243

Benefits In Addition To Wages

-

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

2

-

2

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

Gender and Education Level

 

Men

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

1

-

1

Secondairy education

1

-

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

2

-

2

Blue collar worker

-

-

-

Other

-

-

-

 

Temporary personnel

Total

Average number of temporary staff

-

Actual working hours

-

Cost of temporary staff

-

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

2

-

2

Leavers

2

-

2

 

 

Personnel (NSSO classification)

 

Code

-

Description

FROM 1 TO 4 EMPLOYEES

Joint Industrial Committee (JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

JIC Code

324.02

Description

JSC small merchandisers in the diamant industry and trade

category

Significant Events

 

Event Date

31/12/2009

Event Description

 

Event Details

Het mandaat van de zaakvoerder Abdoul-Karim Dan-Azoumi zal vanaf 31/12/2009 onbezoldigd zijn.

 

 

Profit & loss

 

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

 

Weeks

52

 

52

 

52

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Turnover

24,622,053

2.16

24,101,818

21.84

19,781,259

46,788,819

47.38

 

Total operating expenses

24,454,110

2.11

23,947,764

22.08

19,616,717

46,394,806

47.29

 

Operating result

167,943

9.02

154,053

-6.37

164,542

148,098

13.40

 

Total financial income

27

72.68

98

97.66

4,160

98,058

-99

 

Total financial expenses

139,384

20.09

116,071

16.10

138,338

204,982

32.00

 

Results on ordinary operations before taxation

28,585

24.93

38,080

25.41

30,364

32,874

13.05

 

Taxation

7,740

32.71

11,502

23.62

9,304

20,907

62.98

 

Results on ordinary operations after taxation

20,846

21.57

26,577

26.20

21,060

17,996

15.84

 

Extraordinary items

0

-

0

0

-251

-4,526

0

 

Other appropriations

0.00

-

0.00

-

0.00

-

-

 

Net result

20,846

21.57

26,577

27.72

20,809

13,489

54.54

 

OTHER INFORMATION

 

Dividends

-

-

-

-

-

172,177

-

 

Director remuneration

65,853

38.06

47,698

20.93

39,443

114,302

42.39

 

Employee costs

107,786

10.35

120,226

-1.13

121,602

126,363

14.70

 

Wages and salary

82,796

2.07

81,118

17.72

98,588

105,854

21.78

 

Employee pension costs

-

-

-

-

-

14,428

-

 

Social security contributions

21,014

8.07

19,446

-3.52

20,155

26,598

20.99

 

Other employee costs

3,976

79.78

19,661

587

2,859

4,380

-9.23

 

Amortization and depreciation

36,366

16.40

31,243

0.74

31,014

17,934

102

 

back to top

 

 

balance sheet

 

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

 

Weeks

52

 

52

 

52

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Intangible fixed assets

0

-

0

-

0

1,561

-100

 

Tangible fixed assets

1,443,129

5.77

1,364,450

-1.95

1,391,641

185,388

678

 

Land & building

1,401,332

5.14

1,332,877

-1.01

1,346,440

362,952

286

 

Plant & machinery

30,229

91.33

15,800

36.16

24,751

22,760

32.82

 

Furniture & Vehicles

11,568

26.66

15,773

22.87

20,451

17,415 5,433

33.58

 

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

 

Other tangible assets

0

-

0

-

0

7,664

-100

 

Financial fixed assets

135,507

65469

207

-4.52

216

309,151

56.17

 

Total fixed assets

1,578,636

15.68

1,364,657

-1.95

1,391,858

398,254

296

 

Inventories

2,181,771

132

937,122

36.75

1,481,659

3,108,260

29.81

 

Raw materials & consumables

-

-

-

-

-

7,209,884

-

 

Work in progress

0

-

0

-

0

2,411

-100

 

Finished goods

2,181,771

132

937,122

36.75

1,481,659

1,992,265

9.51

 

Other stocks

0

-

0

-

0

574,368

-100

 

Trade debtors

9,481,645

-2.27

9,702,285

15.88

8,372,837

4,189,589

126

 

Cash

124,668

60.38

77,731

60.21

195,350

226,840

45.04

 

other amounts receivable

14,691

32.93

11,052

60.41

27,913

186,814

92.14

 

Miscellaneous current assets

18,756

-1.30

19,003

15.30

22,435

18,076

3.76

 

Total current assets

11,821,531

10.00

10,747,193

6.41

10,100,194

7,252,094

63.01

 

Total Assets

13,400,167

10.64

12,111,850

5.39

11,492,052

7,617,297 1,454,678

75.92

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

Trade creditors

6,652,898

24.99

5,322,809

-4.78

5,590,150

3,057,888

117

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

1,771,388

-7.05

1,905,740

84.87

1,030,853

4,287,536 192,320

58.69

 

Current portion of long term debt

14,061

-

-

-

-

107,941 15,359

86.97

 

Amounts Payable for Taxes, Remuneration & Social Security

32,817

-0.44

32,962

29.06

46,466

9,445 -

-3.51

 

Miscellaneous current liabilities

856

56.84

546

60.05

1,366

-99

- -

 

Total current liabilities

8,472,020

16.66

7,262,057

8.90

6,668,836

5,370,007

57.77

 

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

- -

 

Other long term loans

3,557,508

1.64

3,500,000

0

3,500,000

222

- -

 

Deffered taxes

-

-

-

-

-

37,626 26,358

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

3,200 0

-100

 

Other long term liabilities

0

-

0

-

0

129,533

-100

 

Total long term debts

3,557,508

1.64

3,500,000

0

3,500,000

562,172

532

 

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

 

Issued share capital

18,600

0

18,600

0

18,600

948,360

98.04

 

 

Share premium account

-

-

-

-

-

109,362

-

 

Reserves

225,752

10.17

204,906

14.90

178,329

693,149

67.43

 

Revaluation reserve

1,126,287

0

1,126,287

0

1,126,287

939,206

19.92

 

Total shareholders equity

1,370,639

1.54

1,349,793

2.01

1,323,216

1,671,347

17.99

 

Working capital

3,349,511

-3.89

3,485,136

1.57

3,431,358

1,882,087

77.97

 

Cashflow

57,212

-1.05

57,821

11.58

51,822

28,291

102

 

Net worth

1,370,639

1.54

1,349,793

2.01

1,323,216

1,668,090

17.83

 

back to top

 

 

ratio analysis

 

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

 

Profit Before Tax

0.12

-25.00

0.16

6.67

0.15

-26,00

0.46

 

Return on capital employed

0.58

-26.58

0.79

25.40

0.63

29,00

-98.00

 

Return on total assets employed

0.21

-32.26

0.31

19.23

0.26

-202,00

0.10

 

Return on net assets employed

2.09

-25.89

2.82

23.14

2.29

19,00

-89.00

 

Sales / net working capital

7.35

6.21

6.92

20.14

5.76

45,00

-99

 

Stock turnover ratio

8.86

127

3.89

-48.06

7.49

111,00

-92.02

 

Debtor days

140.56

-4.34

146.93

-4.89

154.49

133,00

5.68

 

Creditor days

99.30

22.40

81.13

-22.00

104.01

122,00

-18.61

 

SHORT TERM STABILITY

 

Current ratio

1.40

-5.41

1.48

-1.99

1.51

7,00

-84.44

 

Liquidity ratio / acid ratio

1.14

-15.56

1.35

4.65

1.29

4,00

-71.50

 

Current debt ratio

6.18

14.87

5.38

6.75

5.04

9,00

-31.33

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

LONG TERM STABILITY

 

Gearing

389.82

-2.66

400.49

16.96

342.41

361,00

7.98

 

Equity in percentage

10.23

-8.17

11.14

-3.21

11.51

-3.228,00

0.32

 

Total debt ratio

8.78

10.16

7.97

3.78

7.68

10,00

-12.20

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

industry average credit rating

64.48

Industry average credit limit

140177.31

 

 

Payment Information

 

Amount

-

Details

-

Payment expectations

Payment expectation days

99.30

Day sales outstanding

140.56

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

168.35

Industry average day sales outstanding

120.21

Industry quartile analysis

Payment expectations

Company result

99.30

Lower

134.36

Median

84.62

Upper

45.29

 

 

Day sales outstanding

Company result

140.56

Lower

112.48

Median

58.56

Upper

28.58

 

 

Shareholder Details

 

Group Structure

No group structure for this company.

 

 

Minority Shareholders

No minority shareholders found

 

 

Minority Interests

No minority interests found

 

 

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Michel

Middle name

-

Surname

FARAH

 

SHAREHOLDER DETAILS

Start date

11/04/1997(estimated)

End date

-

Percentage owned

50%

 

SHAREHOLDER ADDRESS

Street name

Geneve, Chaussee des Crets-De Champel

House number

32

Minor town

-

Postal town

-

Post code

-

Country

-

 


 

NSSO details

 

Business number

430033662

Name of defendant

KARDIAM

Legal form of defendant

Private limited liability company

Date of summons

02/10/2007

Labour court

ANTWERPEN

 

 

Bankruptcy details

There is no bankruptcy data against this company

 

 

Director details

 

Current director details

Name

ALI MAHAMAT

Position

Principal Manager

Start Date

01/04/2011

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

MAHAMAT ABOUBAKAR

Position

Principal Manager

Start Date

27/10/2010

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

DAN AZOUMI ABDOUL-KARIM

Position

Principal Manager

Start Date

18/03/2010

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

ZONDER VOORNAAM ALI?MAHAMAT

Position

Principal Manager

Start Date

01/04/2011

Street

 

Post code

 

Country

 

 

Name

ALI-MAHAMAT,

Position

Principal Manager

Start Date

01/04/2011

Street

 

Post code

 

Country

 

 

Name

MAHAMAT ABOUBAKAR MAHAMAT

Position

Principal Manager

Start Date

01/01/2005

Street

 

Post code

 

Country

 

 

Name

DAN?AZOUMI ABDOUL?KARIM

Position

Principal Manager

Start Date

12/12/1986

Street

 

Post code

 

Country

 

 

 


 

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.60.10

UK Pound

1

Rs.99.85

Euro

1

Rs.82.58

 

 

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%)

MIRA INFORM REPORT

 

 

Report Date :

02.04.2014

 

IDENTIFICATION DETAILS

 

Name :

KARDIAM BVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

12.12.1986

 

 

Com. Reg. No.:

430033662

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

02

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

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 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. 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 and address

 

Business number                       430033662

Company name                         KARDIAM BVBA

Address                                    HOVENIERSSTRAAT

30 2018 ANTWERPEN

Number of staff                                    2

Date of establishment               12/12/1986

Telephone number                     032310313

Fax number                               032331839

 

 

Commentary

 

The business was established over 27 years ago.

 

The business has 1 employees.

 

The business has been at the address for over 10 years.

 

Pre-tax profits decreased by 24% compared to the previous trading period.

 

The business saw an increase in their Cash Balance of 60% during the latest trading period.

 

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

24,622,053

28,585

1,370,639

3,349,511

31/12/2011

24,101,818

38,080

1,349,793

3,485,136

31/12/2010

19,781,259

30,364

1,323,216

3,431,358

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

13,400,167

2

18,600

57,212

31/12/2011

12,111,850

2

18,600

57,821

31/12/2010

11,492,052

4

18,600

51,822

 

 

Payment expectations

                       

Past payments

 

Payment expectation days

99.30

Industry average payment

168.35

Industry average day sales

120.21

expectation days

 

outstanding

 

Day sales outstanding

140.56

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type

no

PROTESTED BILLS

Bill amount

-

NSSO DETAILS

Date of summons

02/10/2007

 

 

Company information

 

Business number

430033662

Company name

KARDIAM BVBA

Office address

Hoveniersstraat, 30, Bus-145, B-2018, Antwerpen, Belgium

Fax number

032331839

Date founded

12/12/1986

Company status

active

Company type

Private Limited Company (BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2012

Activity code

46761

liable for VAT

yes

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0430.033.662

 

 

Social Balance Sheet

Total

During the reporting year ended 31-12-2012

 

Full-time Employees

2

Part-time Employees

-

Total Fte Employees

2

 

 

Number of hours worked

 

Full-time Employees

3,485

Part-time Employees

-

Total

3,485

 

 

Personnel Charges

 

Full-time Employees

107,786

Part-time Employees

-

Total

107,786

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

2

Actual working hours

4,089

Personnel Charges

104,243

Benefits In Addition To Wages

-

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

2

-

2

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

Gender and Education Level

 

Men

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

1

-

1

Secondairy education

1

-

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

2

-

2

Blue collar worker

-

-

-

Other

-

-

-

 

Temporary personnel

Total

Average number of temporary staff

-

Actual working hours

-

Cost of temporary staff

-

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

2

-

2

Leavers

2

-

2

 

 

Personnel (NSSO classification)

 

Code

-

Description

FROM 1 TO 4 EMPLOYEES

Joint Industrial Committee (JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

JIC Code

324.02

Description

JSC small merchandisers in the diamant industry and trade

category

Significant Events

 

Event Date

31/12/2009

Event Description

 

Event Details

Het mandaat van de zaakvoerder Abdoul-Karim Dan-Azoumi zal vanaf 31/12/2009 onbezoldigd zijn.

 

 

Profit & loss

 

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

 

Weeks

52

 

52

 

52

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Turnover

24,622,053

2.16

24,101,818

21.84

19,781,259

46,788,819

47.38

 

Total operating expenses

24,454,110

2.11

23,947,764

22.08

19,616,717

46,394,806

47.29

 

Operating result

167,943

9.02

154,053

-6.37

164,542

148,098

13.40

 

Total financial income

27

72.68

98

97.66

4,160

98,058

-99

 

Total financial expenses

139,384

20.09

116,071

16.10

138,338

204,982

32.00

 

Results on ordinary operations before taxation

28,585

24.93

38,080

25.41

30,364

32,874

13.05

 

Taxation

7,740

32.71

11,502

23.62

9,304

20,907

62.98

 

Results on ordinary operations after taxation

20,846

21.57

26,577

26.20

21,060

17,996

15.84

 

Extraordinary items

0

-

0

0

-251

-4,526

0

 

Other appropriations

0.00

-

0.00

-

0.00

-

-

 

Net result

20,846

21.57

26,577

27.72

20,809

13,489

54.54

 

OTHER INFORMATION

 

Dividends

-

-

-

-

-

172,177

-

 

Director remuneration

65,853

38.06

47,698

20.93

39,443

114,302

42.39

 

Employee costs

107,786

10.35

120,226

-1.13

121,602

126,363

14.70

 

Wages and salary

82,796

2.07

81,118

17.72

98,588

105,854

21.78

 

Employee pension costs

-

-

-

-

-

14,428

-

 

Social security contributions

21,014

8.07

19,446

-3.52

20,155

26,598

20.99

 

Other employee costs

3,976

79.78

19,661

587

2,859

4,380

-9.23

 

Amortization and depreciation

36,366

16.40

31,243

0.74

31,014

17,934

102

 

back to top

 

 

balance sheet

 

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

 

Weeks

52

 

52

 

52

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Intangible fixed assets

0

-

0

-

0

1,561

-100

 

Tangible fixed assets

1,443,129

5.77

1,364,450

-1.95

1,391,641

185,388

678

 

Land & building

1,401,332

5.14

1,332,877

-1.01

1,346,440

362,952

286

 

Plant & machinery

30,229

91.33

15,800

36.16

24,751

22,760

32.82

 

Furniture & Vehicles

11,568

26.66

15,773

22.87

20,451

17,415 5,433

33.58

 

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

 

Other tangible assets

0

-

0

-

0

7,664

-100

 

Financial fixed assets

135,507

65469

207

-4.52

216

309,151

56.17

 

Total fixed assets

1,578,636

15.68

1,364,657

-1.95

1,391,858

398,254

296

 

Inventories

2,181,771

132

937,122

36.75

1,481,659

3,108,260

29.81

 

Raw materials & consumables

-

-

-

-

-

7,209,884

-

 

Work in progress

0

-

0

-

0

2,411

-100

 

Finished goods

2,181,771

132

937,122

36.75

1,481,659

1,992,265

9.51

 

Other stocks

0

-

0

-

0

574,368

-100

 

Trade debtors

9,481,645

-2.27

9,702,285

15.88

8,372,837

4,189,589

126

 

Cash

124,668

60.38

77,731

60.21

195,350

226,840

45.04

 

other amounts receivable

14,691

32.93

11,052

60.41

27,913

186,814

92.14

 

Miscellaneous current assets

18,756

-1.30

19,003

15.30

22,435

18,076

3.76

 

Total current assets

11,821,531

10.00

10,747,193

6.41

10,100,194

7,252,094

63.01

 

Total Assets

13,400,167

10.64

12,111,850

5.39

11,492,052

7,617,297 1,454,678

75.92

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

Trade creditors

6,652,898

24.99

5,322,809

-4.78

5,590,150

3,057,888

117

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

1,771,388

-7.05

1,905,740

84.87

1,030,853

4,287,536 192,320

58.69

 

Current portion of long term debt

14,061

-

-

-

-

107,941 15,359

86.97

 

Amounts Payable for Taxes, Remuneration & Social Security

32,817

-0.44

32,962

29.06

46,466

9,445 -

-3.51

 

Miscellaneous current liabilities

856

56.84

546

60.05

1,366

-99

- -

 

Total current liabilities

8,472,020

16.66

7,262,057

8.90

6,668,836

5,370,007

57.77

 

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

- -

 

Other long term loans

3,557,508

1.64

3,500,000

0

3,500,000

222

- -

 

Deffered taxes

-

-

-

-

-

37,626 26,358

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

3,200 0

-100

 

Other long term liabilities

0

-

0

-

0

129,533

-100

 

Total long term debts

3,557,508

1.64

3,500,000

0

3,500,000

562,172

532

 

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

 

Issued share capital

18,600

0

18,600

0

18,600

948,360

98.04

 

 

Share premium account

-

-

-

-

-

109,362

-

 

Reserves

225,752

10.17

204,906

14.90

178,329

693,149

67.43

 

Revaluation reserve

1,126,287

0

1,126,287

0

1,126,287

939,206

19.92

 

Total shareholders equity

1,370,639

1.54

1,349,793

2.01

1,323,216

1,671,347

17.99

 

Working capital

3,349,511

-3.89

3,485,136

1.57

3,431,358

1,882,087

77.97

 

Cashflow

57,212

-1.05

57,821

11.58

51,822

28,291

102

 

Net worth

1,370,639

1.54

1,349,793

2.01

1,323,216

1,668,090

17.83

 

back to top

 

 

ratio analysis

 

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

 

Profit Before Tax

0.12

-25.00

0.16

6.67

0.15

-26,00

0.46

 

Return on capital employed

0.58

-26.58

0.79

25.40

0.63

29,00

-98.00

 

Return on total assets employed

0.21

-32.26

0.31

19.23

0.26

-202,00

0.10

 

Return on net assets employed

2.09

-25.89

2.82

23.14

2.29

19,00

-89.00

 

Sales / net working capital

7.35

6.21

6.92

20.14

5.76

45,00

-99

 

Stock turnover ratio

8.86

127

3.89

-48.06

7.49

111,00

-92.02

 

Debtor days

140.56

-4.34

146.93

-4.89

154.49

133,00

5.68

 

Creditor days

99.30

22.40

81.13

-22.00

104.01

122,00

-18.61

 

SHORT TERM STABILITY

 

Current ratio

1.40

-5.41

1.48

-1.99

1.51

7,00

-84.44

 

Liquidity ratio / acid ratio

1.14

-15.56

1.35

4.65

1.29

4,00

-71.50

 

Current debt ratio

6.18

14.87

5.38

6.75

5.04

9,00

-31.33

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

LONG TERM STABILITY

 

Gearing

389.82

-2.66

400.49

16.96

342.41

361,00

7.98

 

Equity in percentage

10.23

-8.17

11.14

-3.21

11.51

-3.228,00

0.32

 

Total debt ratio

8.78

10.16

7.97

3.78

7.68

10,00

-12.20

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

industry average credit rating

64.48

Industry average credit limit

140177.31

 

 

Payment Information

 

Amount

-

Details

-

Payment expectations

Payment expectation days

99.30

Day sales outstanding

140.56

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

168.35

Industry average day sales outstanding

120.21

Industry quartile analysis

Payment expectations

Company result

99.30

Lower

134.36

Median

84.62

Upper

45.29

 

 

Day sales outstanding

Company result

140.56

Lower

112.48

Median

58.56

Upper

28.58

 

 

Shareholder Details

 

Group Structure

No group structure for this company.

 

 

Minority Shareholders

No minority shareholders found

 

 

Minority Interests

No minority interests found

 

 

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Michel

Middle name

-

Surname

FARAH

 

SHAREHOLDER DETAILS

Start date

11/04/1997(estimated)

End date

-

Percentage owned

50%

 

SHAREHOLDER ADDRESS

Street name

Geneve, Chaussee des Crets-De Champel

House number

32

Minor town

-

Postal town

-

Post code

-

Country

-

 


 

NSSO details

 

Business number

430033662

Name of defendant

KARDIAM

Legal form of defendant

Private limited liability company

Date of summons

02/10/2007

Labour court

ANTWERPEN

 

 

Bankruptcy details

There is no bankruptcy data against this company

 

 

Director details

 

Current director details

Name

ALI MAHAMAT

Position

Principal Manager

Start Date

01/04/2011

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

MAHAMAT ABOUBAKAR

Position

Principal Manager

Start Date

27/10/2010

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

DAN AZOUMI ABDOUL-KARIM

Position

Principal Manager

Start Date

18/03/2010

Street

5 CHARLOTTALEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

ZONDER VOORNAAM ALI?MAHAMAT

Position

Principal Manager

Start Date

01/04/2011

Street

 

Post code

 

Country

 

 

Name

ALI-MAHAMAT,

Position

Principal Manager

Start Date

01/04/2011

Street

 

Post code

 

Country

 

 

Name

MAHAMAT ABOUBAKAR MAHAMAT

Position

Principal Manager

Start Date

01/01/2005

Street

 

Post code

 

Country

 

 

Name

DAN?AZOUMI ABDOUL?KARIM

Position

Principal Manager

Start Date

12/12/1986

Street

 

Post code

 

Country

 

 

 


 

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.60.10

UK Pound

1

Rs.99.85

Euro

1

Rs.82.58

 

 

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.