MIRA INFORM REPORT

 

 

Report Date :

17.04.2014

 

IDENTIFICATION DETAILS

 

Name :

JEWEL ROUGH NV

 

 

Registered Office :

Schupstraat 9, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

25.10.1990

 

 

Com. Reg. No.:

441688015

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

1

 

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 :

Slow but correct

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 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Belgium

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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 summary

 

Business number                       441688015

Company name                         JEWEL ROUGH NV

Address                                    SCHUPSTRAAT 9

2018 ANTWERPEN

Number of staff                                    1

Date of establishment               25/10/1990

Telephone number                     032252181

Fax number                               032252189

 

 

Commentary

 

The business was established over 23 years ago.

The business has 1 employees.

The business has been at the address for over 5 years.

Operating Result in the latest trading period increased 132% on the previous trading period.

Pre-tax profits increased by 53% compared to the previous trading period.

The business saw an increase in their Cash Balance of 706% during the latest trading period.

Working Capital is a negative amount during the latest trading period.

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

 

31,717

840,844

-1,458,999

31/12/2011

 

20,700

820,382

-1,505,096

31/12/2010

 

14,007

807,425

-1,609,971

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

5,058,404

1

62,000

21,027

31/12/2011

5,556,865

1

62,000

13,319

31/12/2010

5,187,121

1

62,000

8,822

 

 

Payment expectations

 

 

 

Past payments

 

Payment expectation days

-

Industry average payment

164.01

Industry average day sales

119.76

expectation days

 

outstanding

 

Day sales outstanding

-

Court data summary

BANKRUPTCY DETAILS

Court action type

no

PROTESTED BILLS

Bill amount

-

NSSO DETAILS

Date of summons

10/03/2014

 

 

Company information

 

Business number

441688015

Company name

JEWEL ROUGH NV

Fax number

032252189

Date founded

25/10/1990

Company status

active

Company type

Public Limited Liability Company (BE)

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.0441.688.015

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year ended 31-12-2012

 

Full-time Employees

1

Part-time Employees

-

Total Fte Employees

1

 

 

Number of hours worked

 

Full-time Employees

1,786

Part-time Employees

-

Total

1,786

 

 

Personnel Charges

 

Full-time Employees

36,837

Part-time Employees

-

Total

36,837

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

1

Actual working hours

1,771

Personnel Charges

43,871

Benefits In Addition To Wages

-

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

1

-

1

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

1

-

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

1

-

1

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

-

-

-

Leavers

-

-

-

 

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

15/12/2011

Event Description

 

Event Details

De 100 aandelen aan toonder worden omgezet in aandelen op naam. De aandelen een toonder worden vernietigd.

 

 

Profit & loss

 

Annual accounts

31-12­2012

%

31-12­2011

%

31-12­2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

-

-

-

-

-

46,537,630

-

Total operating expenses

-

-

-

-

-

46,145,645

-

Operating result

47,869

132

20,598

40.06

14,707

147,590

67.57

Total financial income

7,813

75.83

4,443

224318

2

97,743

92.01

Total financial expenses

23,965

451

4,342

518

703

204,361

88.27

Results on ordinary operations before taxation

31,717

53.23

20,700

47.78

14,007

32,848

-3.44

Taxation

11,255

45.36

7,743

47.06

5,265

20,918

46.20

Results on ordinary operations after taxation

20,463

57.93

12,957

48.22

8,742

18,016

13.58

Extraordinary items

0

-

0

-

0

-4,395

0

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

20,463

57.93

12,957

48.22

8,742

13,640

50.02

OTHER INFORMATION

 

 

 

 

 

 

 

Dividends

-

-

-

-

-

172,177

-

Director remuneration

-

-

-

-

-

114,302

-

Employee costs

36,837

16.03

43,871

-6.35

46,844

125,948

70.75

Wages and salary

29,119

16.02

34,672

-7.76

37,587

105,678

72.45

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

7,112

17.60

8,631

-2.54

8,856

26,585

73.25

Other employee costs

606

6.79

567

41.67

400

4,360

86.11

Amortization and depreciation

565

56.17

362

352

80

17,895

96.84

 

 

balance sheet

 

Annual accounts

31-12­2012

%

31-12­2011

%

31-12­2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

1,553

-100

Tangible fixed assets

900

38.56

1,465

14649400

0

185,189

-99

Land & building

-

-

-

-

-

362,988

-

Plant & machinery

-

-

-

-

-

22,664

-

Furniture & Vehicles

900

38.56

1,465

14649400

0

17,327 5,364

94.81

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

Other tangible assets

0

-

0

-

0

7,634

-100

Financial fixed assets

2,791,591

0

2,791,591

0

2,791,591

307,703

807

Total fixed assets

2,792,491

-0.02

2,793,056

0.05

2,791,591

396,856

603

Inventories

1,042,736

128

456,907

-33.84

690,591

3,093,934

66.30

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,399

-100

Finished goods

0

-

0

-

0

1,982,203

-100

Other stocks

1,042,736

128

456,907

-33.84

690,591

571,885

82.33

Trade debtors

1,061,120

51.97

2,209,309

38.42

1,596,099

4,167,122

74.54

Cash

52,067

706

6,459

-53.89

14,008

226,208

76.98

other amounts receivable

109,605

20.74

90,775

-3.94

94,495

185,906

41.04

Miscellaneous current assets

384

6.84

359

6.63

337

18,028

97.87

Total current assets

2,265,912

18.01

2,763,809

15.37

2,395,529

7,215,183

68.60

Total Assets

5,058,404

-8.97

5,556,865

7.13

5,187,121

7,579,247

1,446,080

33.26

CURRENT LIABILITIES

Trade creditors

2,322,642

24.99

3,096,334

10.37

2,805,506

3,040,360

23.61

Short term group loans

-

-

-

-

-

-

-

Financial debts

-

-

-

-

-

4,261,350 189,666

-

Current portion of long term debt

-

-

-

-

-

110,204 15,373

-

Amounts Payable for Taxes, Remuneration & Social Security

39,764

-7.80

43,126

53.61

28,075

9,709 -

17.10

Miscellaneous current liabilities

1,362,504

20.63

1,129,444

-3.62

1,171,919

358

- -

Total current liabilities

3,724,911

12.74

4,268,905

6.58

4,005,500

5,342,128

30.27

LONG TERM DEBTS AND LIABILITIES

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

-

-

-

-

-

-

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-

0

-

0

3,184 0

-100

Other long term liabilities

492,648

5.36

467,579

24.96

374,195

128,672

282

Total long term debts

492,648

5.36

467,579

24.96

374,195

559,214

11.90

SHAREHOLDERS EQUITY

Issued share capital

62,000

0

62,000

0

62,000

943,974

-

 

 

 

 

 

 

 

93.43

Share premium account

-

-

-

-

-

109,362

-

Reserves

778,844

2.70

758,382

1.74

745,425

690,619

12.77

Revaluation reserve

-

-

-

-

-

939,206

-

Total shareholders equity

840,844

2.49

820,382

1.60

807,425

1,664,274

49.48

Working capital

-1,458,999

96.94

-1,505,096

93.49

-1,609,971

1,873,055

-177

Cashflow

21,027

57.88

13,319

50.97

8,822

28,425

26.02

Net worth

840,844

2.49

820,382

1.60

807,425

1,661,040

49.38

 

 

ratio analysis

 

Annual accounts

31-12-2012

Change

(%)

31-12-2011

Change

(%)

31-12-2010

Industry average

2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

-

-

-

-

-

-25,00

-

Return on capital employed

2.38

47.83

1.61

35.29

1.19

29,00

-91.79

Return on total assets employed

0.63

70.27

0.37

37.04

0.27

-201,00

0.31

Return on net assets employed

3.77

49.60

2.52

45.66

1.73

19,00

-80.16

Sales / net working capital

-

-

-

-

-

45,00

-

Stock turnover ratio

-

-

-

-

-

111,00

-

Debtor days

-

-

-

-

-

133,00

-

Creditor days

-

-

-

-

-

122,00

-

SHORT TERM STABILITY

Current ratio

0.61

-6.15

0.65

8.33

0.60

7,00

-93.22

Liquidity ratio / acid ratio

0.33

-38.89

0.54

25.58

0.43

4,00

-91.75

Current debt ratio

4.43

-14.81

5.20

4.84

4.96

9,00

-50.78

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

Gearing

-

-

-

-

-

360,00

-

Equity in percentage

16.62

12.60

14.76

-5.20

15.57

-3.211,00

0.52

Total debt ratio

5.02

-13.00

5.77

6.46

5.42

10,00

-49.80

 


 

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

164.01

Industry average day sales outstanding

119.76

Industry quartile analysis

Payment expectations

Company result

-

Lower

134.34

Median

84.60

Upper

45.33

 

Day sales outstanding

Company result

-

Lower

112.48

Median

58.56

Upper

28.09

 

 

NSSO details

Business number

441688015

Name of defendant

JEWEL ROUGH

Legal form of defendant

Limited company

Date of summons

18/09/2006

Labour court

ANTWERPEN

 

Bankruptcy details

There is no bankruptcy data against this company

 

 

Bankruptcy Data

 

Legal events

 

Legal event type

Social Security Summons

Legal event sub type

 

Event date

10/03/2014

Secondary event date

 

Court number

 

Registry body identfier

 

Court type

Employment Court

Court name

Antwerpen

3rd party name

Rijksdienst voor Sociale Zekerheid

3rd party type

Summoning Party

3rd party address

 

 

Legal event type

Social Security Summons

Legal event sub type

 

Event date

19/06/2006

Secondary event date

 

Court number

 

Registry body identfier

 

Court type

Employment Court

Court name

Antwerpen

3rd party name

Rijksdienst voor Sociale Zekerheid

3rd party type

Summoning Party

3rd party address

 

 

 

Director details

 

Current director details

Name

VIJAKUMAR MEHTA

Position

Director

Start Date

13/10/2009

Country

India

 

Name

VIJAKUMAR MEHTA

Position

Chairperson

Start Date

13/10/2009

Country

India

 

Name

VIJAKUMAR MEHTA

Position

Managing Director

Start Date

31/08/2011

Country

India

 

Name

DEPIKABEN ASHOKKUMAR SHAH

Position

Director

Start Date

29/05/2007

Street

203 SANDEEP APP. SANDHKUNVAGATE NAVSARI

Post code

396445

Country

India

 

Name

VIRAL ASHOKKUMAR SHAH

Position

Director

Start Date

31/12/1996

Country

India


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.60.23

UK Pound

1

Rs.100.79

Euro

1

Rs.83.29

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.