MIRA INFORM REPORT

 

 

Report Date :

14.08.2014

 

IDENTIFICATION DETAILS

 

Name :

ARSLANIAN FRERES NV

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

01.06.1970

 

 

Com. Reg. No.:

407183729

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesaler of diamonds and other precious stones

 

 

No of Employees :

9

 

 

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 – June 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Belgium

A1

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate 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                                 407183729

Company name                                   ARSLANIAN FRÈRES NV

Address                                                HOVENIERSSTRAAT

30

2018 ANTWERPEN

Number of staff                                    9

Date of establishment                          01/06/1970

Telephone number                              032339688

Fax number                                         032264686

 

 

Ultimate holding company

 

Company name

Company

Number

View linked companies from outside this company's group structure

Arslanian Frères NV

407183729

No linked companies have been found

 

 

Commentary

 

The business was established over 44 years ago.

The business has 9 employees.

The business is part of a group.

This business has a foreign parent business.

The business has been at the address for over 9 years.

The credit rating for this business has decreased from 99 to 97.

The credit limit for this business has decreased from €4950000 to €4850000.

Operating Result in the latest trading period decreased 23% on the previous trading period.

A 32% decline in Total Assets occurred during the latest trading period.

Pre-tax profits increased by 72% compared to the previous trading period.

The business saw an increase in their Cash Balance of 29% during the latest trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2013

357,992,488

370,731

15,503,784

17,329,797

31/12/2012

298,549,394

215,072

15,248,238

17,730,091

31/12/2011

231,670,185

79,991

15,170,880

18,249,394

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cash flow

31/12/2013

77,131,006

9

2,150,476

491,608

31/12/2012

113,649,565

8

2,150,476

267,401

31/12/2011

85,532,688

8

2,150,476

238,784

 

 

Trends

 

Profitability

Liquidity

Net worth

 

Payment expectations

 

Past payments

 

Payment expectation days

36.15

Industry average payment expectation days

129.40

Industry average day sales outstanding

131.66

Day sales outstanding

46.98

 

 

 

 

Company information

 

Business number

407183729

Company name

ARSLANIAN FRÈRES NV

 

Fax number

032264686

Date founded

01/06/1970

 

Company status

active

Company type

Public Limited Liability

Company (BE)

 

Currency

Euro (€)

Date of latest accounts

31/12/2013

 

Activity code

46761

Liable for VAT

yes

 

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0407.183.729

 

 

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

Contractor details

Registered contractor number

-

 

 

 

Contractor description

-

 

 

 

Date struck off register

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

During the reporting year

 

 

ended 31-12-2013

 

 

Full-time Employees

8

 

Part-time Employees

4

 

Total Fte Employees

10

 

 

Number of hours worked

Full-time Employees

13,305

 

Part-time Employees

3,157

 

Total

16,462

 

 

Personnel Charges

Full-time Employees

402,501

 

Part-time Employees

73,462

 

Total

475,962

 

Benefits In Addition To Wages

--

 

 

During the previous reporting year

Average number employees in Fte

9

 

Actual working hours

14,672

 

Personnel Charges

424,835

 

Benefits In Addition To Wage

--

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

8

4

10

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

 

 

Gender and Education Level

 

 

 

Men

Full-Time

Part-Time

Total Fte

Primary education

4

2

5

Secondary education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

4

2

5

Secondary education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

8

2

9

Blue collar worker

-

2

1

Other

-

-

-

 

 

 

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

1

-

1

Leavers

--

-

--

 

 

Joint Industrial Committee (JIC)

 

JIC Code                                  218

Description                              Additional national joint committee for the employees

Category

 

JIC Code                                  324

Description                              Joint committee for the industry and the trade in diamant

Category

 

 

Significant Events

 

Event Date                               29/12/2011

Event Description

Event Details                            De buitengewone algemene vergadering heeft besloten de 800 bestaande aandelen aan toonder te vernietigen en om te zetten in aandelen op naam.

 

 

Company accounts

 

Profit & loss

 

Annual accounts

31-03-2013

%

31-03-2012

%

31-03-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

357992488

19.91

298549394

28.87

231670185

46549701

669

Total operating expenses

356866484

2012

297081496

28.93

230414650

46085236

674

Operating result

1126004

-23.29

1467898

16.91

1255535

161072

599

Total financial income

82737

71.25

48313

-28.12

67215

81153

1.95

Total financial expenses

838010

-35.59

1301139

4.70

1242759

177705

371

Results on ordinary operations before taxation

370731

72.37

215072

168

79991

56057

561

Taxation

134052

-39.17

220377

611

30994

22605

493

Results on ordinary operations after taxation

236679

4461

-5305

-110

48996

39282

502

Extraordinary items

15700

-79.60

76962

356

16844

1853

747

Other appropriations

2932.14

0

2932.14

0

2932.14

-

--

Net result

255311

242

74589

8.46

68772

41157

520

OTHER INFORMATION

 

 

 

 

 

 

 

Gross Operating Margin

-

-

-

-

-

43685

-

Dividends

-

-

-

-

-

216234

-

Director remuneration

288000

0

288000

2.71

280413

153348

87.81

Employee costs

475962

12.03

424835

-14.66

497790

188344

152

Wages and salary

364141

14.34

318.471

-14.93

374352

162950

123

Employee pension costs

-

-

-

-

-

1380

-

Social security contributions

90525

2.72

88131

-16.21

105185

41560

117

Other employee costs

21296

16.79

18234

-0.11

18253

4234

402

Amortization and depreciation

236297

22.55

192812

13.41

170012

20724

1040

 

 

balance sheet           

 

Annual accounts

31-03-2013

 

31-03-2012

%

31-03-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

177

-

411

-

3,180

1,903

-90.72

Tangible fixed assets

1,630,717

2.80

1,586,273

5.14

1,508,785

197,405

726

Land & building

1,051,607

-8.58

1,150,324

-10.01

1,278,298

378,904

177

Plant & machinery

447,922

42.83

313,600

175

113,940

36,404

1130

Furniture & Vehicles

131,188

7.22

122,348

4.98

116,548

16,417 4,481

699

Leasing & Other Similar Rights

-

-

-

-

-

34,673 19,705

-

Other tangible assets

0

-

0

-

0

15,310

-100

Financial fixed assets

101,271

-0.66

101,941

-0.10

102,046

47,384

113

Total fixed assets

1,732,165

2.58

1,688,625

4.62

1,614,011

216,189

701

Inventories

26,973,410

-28.74

37,849,981

44.69

26,159,032

2,809,569

860

Raw materials & consumables 

-

-

-

-

-

113,995

-

Work in progress

0

-

0

-

0

2,566

-100

Finished goods

26,973,410

-28.74

37,849,981

44.69

26,159,032

1,817,454

1384

Other stocks

0

-

0

-

0

503,921

-100

Trade debtors

46,075,870

-36.21

72,226,480

31.16

55,067,763

4,352,104

958

Cash

1,466,297

29.27

1,134,330

-28.28

1,581,637

1,044,277,276

-99

other amounts receivable

807,451

19.52

675,566

-34.43

1,030,359

171,163

371

Miscellaneous current assets

75,814

1.65

74,583

-6.64

79,886

-1,026,260,938

0.01

Total current assets

75,398,841

-32.66

111,960,940

33.42

83,918,677 '

7,078,078

965

Total Assets

77,131,006

-32.13

113,649,565

32.87

85,532,688

7,283,585 1,205,103

958

CURRENT LIABILITIES

 

 

 

 

 

 

 

Trade creditors

35,340,158

-46.79

66,416,227

79.98

36,901,875

2,792,436

1165

Short term group loans

-

-

-

-

-

-

-

Financial debts

21,686,594

-18.63

26,651,094

-4.10

27,790,490

4,043,109 128,367

436

Current portion of long term debt

519,585

2.39

507,454

4.82

484,101

91,209 14,557

469

Amounts Payable for Taxes, Remuneration & Social Security

146,156

-33.15

218,627

250

62,320

7,827 -

301

Miscellaneous current liabilities

376,551

-13.92

437,446

1.61

430,497

4.56

-

Total current liabilities

58,069,044

-38.38

94,230,849

43.49

65,669,283

5,036,968

1052

Long term Debts & Liabilities

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

-

Other long term loans

1,530,733

-25.38

2,051,281

-18.83

2,527,297

1.22

-

Deffered taxes

69,470

-4.05

72,402

-3.89

75,334

47,059 41,554

47.62

Provisions for Liabilities & Charges

0

-

0

-

0

6,5880

-100

Other long term liabilities

1,957,799

-4.33

2,046,385

-1.93

2,086,715

100,362

1850

Total long term debts

3,558,001

-14.68

4,170,067

-11.07

4,689,345

666,932

433

Shareholders Equity

 

 

 

 

 

 

 

Issued share capital

2,150,476

0

2,150,476

0

2,150,476

952,290

125

Share premium account

-

-

-

-

-

146,653

-

Reserves

13,353,484

1.95

13,098,173

0.57

13,023,584

575,445

2220

Revaluation reserve

-

-

-

-

-

1,212,191

-

Total shareholders equity

15,503,961

1.67

15,248,649

0.49

15,174,060

1,561,963

892

Working capital

17,329,797

-2.26

17,730,091

-2.85

18,249,394

2,041,110

749

Cashflow

491,608

83.85

267,401

11.98

238,784

58,401

741

Net worth

15,503,784

1.68

15,248,238

0.51

15,170,880

1,560,060

893

 

Ratio Analysis

 

Annual accounts

31-03-2013

change(%)

31-03-2012

change(%)

31-03-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.10

42.86

0.07

133

0.03

2,00

-95.00

Return on capital employed

1.94

74.77

1.11

177

0.40

6,00

-67.67

Return on total assets employed

0.48

152

0.19

111

0.09

-3,00

16.00

Return on net assets employed

2.39

69.50

1.41

166

0.53

0,00

-

Sales / net working capital

20.66

22.68

16.84

32.70

12.69

260,00

-99

Stock turnover ratio

7.53

-40.62

12.68

12.31

11.29

54,00

-86.06

Debtor days

46.98

-46.80

88.30

1.78

86.76

192,00

-75.53

Creditor days

36.15

-55.70

81.60

39.58

58.46

137,00

-73.61

SHORT TERM STABILITY

 

 

 

 

 

 

 

Current ratio

1.30

9.24

1.19

-7.03

1.28

4,00

-93.50

Liquidity ratio / acid ratio

0.83

5.06

0.79

-10.23

0.88

3,00

-72.33

Current debt ratio

3.75

-39.32

6.18

42.73

4.33

20,00

-81.25

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

153.10

-20.08

191.56

-5.63

202.99

297,00

-48.45

Equity in percentage

20.10

49.78

13.42

-24.35

17.74

-128,00

15.70

Total debt ratio

3.97

-38.45

6.45

39.01

4.64

21,00

-81.10

 

 

Industry comparison

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Payment Information

 

 

Payment expectations

 

Payment expectation days                  36.15

Day sales outstanding              46.98

 

 

Industry comparison

 

Activity code                                        46761

Activity description                              Wholesale of diamonds and other precious stones

Industry average payment

expectation days                                 129.40

Industry average day sales

outstanding                                          131.66

 

 

Industry quartile analysis

 

Payment expectations

 

Company result                       36.15

Lower                                      127.33

Median                                    76.94

Upper                                       45.68

 

 

Day sales outstanding

 

Company result                       46.98

Lower                                      106.72

Median                                    55.41

Upper                                       26.45

 

 

Summary

 

Group - Number of Companies                                    3

Linkages - Number of Companies                                0

Number of Countries                                                    0

 

 

Group Structure

 

Company name                                                                       Number            Latest financials

ARSLANIAN FRÈRES NV                                                          407183729        31-12-2013

ARSLANIAN CUTTING WORKS BVBA                                        417379023        31-12-2012

ARSLANIAN CUTTING WORKS INTERNATIONAL IN                    473669905        31-12-2004

 

 

Minority Shareholders

 

No minority shareholders found

 

 

Minority Interests

 

No minority interests found

 

 

Individual Shareholders

 

Shareholder Name

Forename             Armen                                           Middle name           -

Surname              Arslanian

 

Shareholder Details

Start date             12/05/1999(estimated)                       End date              -

Percentage owned     -

 

Shareholder Address

Street name           Beekstraat                                   House number         90

Minor town             Koningshooikt                                 Postal town            Lier

Post code             2500                                                 Country               Belgium

 

Shareholder Name

Forename             Chahe                                           Middle name           -

Surname              Arslanian

 

Shareholder Details

Start date             12/05/1999(estimated)                       End date              -

Percentage owned     -

 

Shareholder Address

Street name           Winston Churchilllaan                    House number         214

Minor town            -                                                     Postal town            Brussel

Post code             1180                                                 Country               Belgium

 

Shareholder Name

Forename             Raffi                                              Middle name           -

Surname              Arslanian

 

Shareholder Details

Start date             23/03/1999                                        End date              -

Percentage owned     -

 

Shareholder Address

Street name           Beekstraat                                   House number         90

Minor town             Koningshooikt                                 Postal town            Lier

Post code             2500                                                 Country               Belgium

 

Shareholder Name

Forename             Haik                                              Middle name           -

Surname              Arslanian

 

Shareholder Details

Start date             12/05/1999(estimated)                       End date              -

Percentage owned     -

 

Shareholder Address

 

Street name           Della Faillelaan                             House number         79

Minor town            -                                                     Postal town            Antwerpen

Post code             2020                                                 Country               Belgium

 

Summary

 

Group - Number of Companies                        3

Linkages - Number of Companies                    0

Number of Countries                                        0

 

 

court data

 

There is no data for this company

 

Current director details

 

Name                                       RAFFI ARSLANIAN

Position                                   Chairman of the Board

Start Date                                23/03/1999

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Name                                       RAFFI ARSLANIAN

Position                                   Director

Start Date                                23/03/1999

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Name                                       RAFFI ARSLANIAN

Position                                   Managing Director

Start Date                                28/07/2010

End Date                                  17/05/2016

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Name                                       GAREN ARSLANIAN

Position                                   Director

Start Date                                04/04/2005

Street                                       47 BORRENSSTRAAT BRUSSEL

Post code                                 1050

Country                                    Belgium

 

Name                                       GAREN ARSLANIAN

Position                                   Managing Director

Start Date                                28/07/2010

End Date                                  17/05/2016

Street                                       47 BORRENSSTRAAT BRUSSEL

Post code                                 1050

Country                                    Belgium

 

Name                                       ANELGA ABADJIAN

Position                                   Director

Start Date                                28/07/2010

End Date                                  17/05/2016

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Name                                       CHACHE ARSLANIAN

Position                                   Director

Start Date                                28/07/2010

End Date                                  17/05/2016

Street                                       214 WINSTON CHURCHILLLAAN BRUSSEL

Post code                                 1180

Country                                    Belgium

 

Name                                       ARMEN ARSLANIAN

Position                                   Director

Start Date                                02/05/2005

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Former director details

 

Name                                      RAFFI ARSLANIAN

Position                                   Principal Manager

Start Date                                18/05/1997

End Date                                  23/03/1999

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

Name                                       ANELGA LIER

Position                                   Director

Start Date                                19/12/2001

End Date                                  Unknown date

Street                                       90 BEEKSTRAAT LIER

Post code                                 2500

Country                                    Belgium

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 61.24

UK Pound

1

Rs. 103.01

Euro

1

Rs. 81.89

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

DPT

 

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

 

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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.