MIRA INFORM REPORT

 

 

Report Date :

16.08.2014

 

IDENTIFICATION DETAILS

 

Name :

DIABEX NV

 

 

Registered Office :

Hoveniersstraat 2 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

18.03.1997

 

 

Com. Reg. No.:

460287962

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

01

 

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 :

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

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

460287962

Company name

DIABEX NV

Address

HOVENIERSSTRAAT 2

 

2018 ANTWERPEN

Number of staff

1

Date of establishment

18/03/1 997

Telephone number

032014878

Fax number

032014878

 

 

Commentary

 

The business was established over 17 years ago. The business has 1 employees.

The business has been at the address for over 3 years.

Operating Result in the latest trading period increased 70% on the previous trading period.  

A 23% growth in Total Assets occurred during the latest trading period.     

Pre-tax profits increased by 614% compared to the previous trading period.           
The business saw a decrease in their Cash Balance of 95% during the latest trading period

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

94,787,654

410,851

9,654,506

12,711,501

31/12/2011

125,599,260

57,493

9,247,152

12,481,815

31/12/2010

137,944,504

172,735

8,976,218

12,692,856

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

49,208,751

1

8,560,410

485,164

31/12/2011

39,980,721

2

8,560,410

322,297

31/12/2010

38,265,352

2

8,560,410

236,041

 


 

Payment expectations

 

Past payments                                                 Payment expectation days      92.46

Industry average payment

expectation days                     129.58              Industry average day sales

outstanding                              131.83

Day sales outstanding              106.21

 

 

Company information

 

Business number

460287962

Company name

DIABEX NV

Fax number

032014878

Date founded

18/03/1997

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.0460.287.962 Check VAT number

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year

 

ended 31-12-2012

 

Full-time Employees

2

Part-time Employees

1

Total Fte Employees

2

 

Number of hours worked

Full-time Employees

3,124

Part-time Employees

521

Total

3,645

 

Personnel Charges

Full-time Employees

70,963

Part-time Employees

8,693

Total

79,656

Benefits In Addition To Wages

-

 

During the previous reporting year

Average number employees in Fte

2

Actual working hours

3,782

 

 

 

 

 

 

-------------- K

Type of Contract

Full-Time

Part-Time

Total Fte

 

Unlimited Duration Contracts

1

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

-

1

0

 

Secondairy education

-

-

-

 

Higher education (non university)

-

-

-

 

Higher education (university)

-

-

-

 

Women

Full-Time

Part-Time

Total Fte

 

Primary education

-

-

-

 

Secondairy education

1

1

1

 

Higher education (non university)

-

-

-

 

Higher education (university)

-

-

-

 

 

 

 

 

 

 

Working Category

Full-Time

Part-Time

Total Fte

\.

Management

-

-

-

 

White collar worker

1

1

2

 

Blue collar worker

-

1

0

 

Other

-

-

-

 

 

 

 

 

 

 

Temporary personnel

 

Total

 

\.

Average number of temporary staff

-

 

 

Actual working hours

 

-

 

 

Cost of temporary staff

 

-

 

 

 

 

 

 

J

 

New staff and leavers

Full-Time

Part-Time

Total Fte

 

New Starters

-

-

-

 

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                   14/10/2011

Event Description

Event Details                De 25870 bestaande aandelen aan toonder om te zetten in aandelen op naam. 8623 van de 25870 bestaande aandelen worden omgezet in aandelen zonder stemrecht en behoren

thans aan Shah Dipak

 

 

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

94,787,654

-24.53

125,599,260

-8.95

137,944,504

40,445,514

134

Total operating expenses

93,854,938

-24.95

125,051,634

-8.90

137,261,078

40,129,325

133

Operating result

932,717

70.32

547,625

-19.87

683,425

128,804

624

Total financial income

42,113

33.12

31,635

940

3,039

92,610

-54.53

Total financial expenses

563,979

8.09

521,767

1.56

513,729

183,71 9

206

Results on ordinary operations before taxation

410,851

614

57,493

-66.72

172,735

28,651

1333

Taxation

562

199

188

-15.93

223

21,126

-97.34

Results on ordinary operations after taxation

410,289

615

57,305

-66.78

172,512

13,941

2843

Extraordinary items

-4,548

-102

216,049

1273

15,726

-3,844

-18.31

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

405,741

48.43

273,354

45.22

188,237

10,119

3909

Gross Operating Margin

-

-

-

-

-

50,531

-

Dividends

-

-

-

-

-

168,887

-

Director remuneration

-

-

84,452

5.08

80,371

108,143

-

Employee costs

79,656

1.26

78,666

7.72

73,031

137,902

-42.24

Wages and salary

60,683

-1.57

61,649

3.31

59,675

118,594

-48.83

Employee pension costs

-

-

-

-

-

12,737

-

Social security contributions

11,676

5.31

11,088

37.55

8,061

29,295

-60.14

Other employee costs

7,298

23.08

5,929

11.96

5,296

4,861

50.13

Amortization and depreciation

79,424

62.28

48,942

2.38

47,803

18,054

339

 

 

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

807

-

2,420

-

0

1,197

-32.61

Tangible fixed assets

1,118,298

5.03

1,064,717

147

430,252

188,724

492

Land & building

618,090

2.24

604,530

61.59

374,120

372,714

65.83

Plant & machinery

403,330

14.29

352,912

3571

9,612

25,397

1488

Furniture & Vehicles

96,879

-9.69

107,276

130

46,519

16,918 5,029

472

Leasing & Other Similar Rights

-

-

-

-

-

139,170 30,812

-

Other tangible assets

0

-

0

-

0

11,599

-100

Financial fixed assets

347

-94.53

6,347

6419

97

234,444

-99

Total fixed assets

1,119,452

4.28

1,073,484

149

430,349

343,083

226

Inventories

19,972,558

49.88

13,325,981

43.33

9,297,461

2,721,405

633

Raw materials & consumables

-

-

-

-

-

7,018,491

-

Work in progress

0

-

0

-

0

2,513

-100

Finished goods

19,972,558

49.88

13,325,981

43.33

9,297,461

1,752,867

1039

Other stocks

0

-

0

-

0

456,148

-100

Trade debtors

27,580,921

12.68

24,477,129

-12.98

28,128,310

3,673,672

650

Cash

29,591

-95.30

629,241

2249

26,786

207,138

-85.71

other amounts receivable

444,428

9.25

406,809

27.05

320,205

211,968

109

Miscellaneous current assets

61,799

-9.22

68,076

9.38

62,241

14,803

317

Total current assets

48,089,298

23.60

38,907,236

2.83

37,835,003

6,367,592

655

Total Assets

49,208,751

23.08

39,980,721

4.48

38,265,352

6,672,355 1,217,713

637

 

 

CURRENT LIABILITIES

 

 

CURRENT LIABILITIES

 

Trade creditors

23,773,704

47.76

16,089,741

9.33

14,717,168

2,800,774

748

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

11,255,244

12.82

9,975,979

-1.16

10,093,181

3,614,307 150,000

211

 

Current portion of long term debt

27,445

-24.69

36,442

73.15

21,047

90,305 14,039

-69.61

 

Amounts Payable for Taxes, Remuneration & Social Security

25,974

25.34

20,722

7.62

19,254

8,598-

-26.35

 

Miscellaneous current liabilities

295,431

-2.35

302,538

3.79

291,498

0.10

- -

 

Total current liabilities

35,377,797

33.88

26,425,421

5.10

25,142,147

4,732,803

647

 

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

- -

 

Other long term loans

4,175,640

-3.02

4,305,727

3.83

4,146,987

302

- -

 

Deffered taxes

-

-

-

-

-

40,313 31,040

-

 

Provisions for Liabilities & Charges

0

-0

-0

3,964 0

-100

 

Other long term liabilities

0

-0

-0

92,747

-100

 

Total long term debts

4,175,640

-3.02

4,305,727

3.83

4,146,987

497,055

740

 

SHAREHOLDERS EQUITY

 

Issued share capital

8,560,410

0

8,560,410

0

8,560,410

869,039

885

 

Share premium account

-

-

-

-

-

89,810

-

 

Reserves

1,094,903

58.87

689,162

65.74

415,808

541,892

102

 

Revaluation reserve

-

-

-

-

-

927,466

-

 

Total shareholders equity

9,655,313

4.39

9,249,572

3.05

8,976,218

1,436,956

571

 

Working capital

12,711,501

1.84

12,481,815

-1.66

12,692,856

1,634,789

677

 

Cashflow

485,164

50.53

322,297

36.54

236,041

24,792

1856

 

Net worth

9,654,506

4.41

9,247,152

3.02

8,976,218

1,434,239

573

 

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.43

760

0.05

-61.54

0.13

-10,00

4.30

Return on capital employed

2.97

607

0.42

-68.18

1.32

39,00

-92.38

Return on total assets employed

0.83

492

0.14

-68.89

0.45

-292,00

0.28

Return on net assets employed

4.26

587

0.62

-67.71

1.92

26,00

-83.62

Sales / net working capital

7.46

-25.84

10.06

-7.45

10.87

64,00

-99

Stock turnover ratio

21.07

98.59

10.61

57.42

6.74

88,00

-76.06

Debtor days

106.21

49.32

71.13

-4.43

74.43

148,00

-28.24

Creditor days

SHORT TERM STABILITY

92.46

96.89

46.96

19.98

39.14

192,00

-51.84

Current ratio

1.36

-7.48

1.47

-2.00

1.50

6,00

-87.64

Liquidity ratio / acid ratio

0.79

-18.56

0.97

-14.91

1.14

4,00

-80.25

Current debt ratio

3.66

27.97

2.86

2.14

2.80

11,00

-66.73

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

160.10

3.42

154.80

-2.57

158.88

259,00

-38.19

Equity in percentage

19.62

-15.21

23.14

-1.36

23.46

-3.364,00

0.58

Total debt ratio

4.10

23.49

3.32

1.84

3.26

12,00

-65.83

 

 

Industry comparison

 

Activity code                46761

Activity description      Wholesale of diamonds and other precious stones

 

 

Payment expectations

 

Payment expectation days      92.46

Day sales outstanding 106.21

 

 

Industry quartile analysis

 

Payment expectations

 

Company result

92.46

Lower

127.33

Median

76.80

Upper

45.69

 

 

Day sales outstanding

 

Company result           106.21

Lower                          106.72

Median                        55.71

Upper                           26.51

 

Shareholder Details

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests  found

 

Individual Shareholders

 

Forename

Rajiv Dinesh

Middle name

-

Surname

Shah

 

 

SHAREHOLDER DETAILS

Start date

22/03/1999

End date

-

Percentage owned

33.34%

 

 

SHAREHOLDER ADDRESS

 

 

 

Street name

Prins Boudewijnlaan

House number

157

Minor town

-

Postal town

Edegem

Post code

2650

Country

Belgium

SHAREHOLDER NAME

Forename

Dipak

Middle name

-

Surname

Shah

 

 

SHAREHOLDER DETAILS

 

 

 

Start date

28/10/2011(estimated)

End date

-

Percentage owned

-

 

 

SHAREHOLDER ADDRESS

 

 

 

Street name

-

House number

-

Minor town

-

Postal town

-

Post code

-

Country

United Arab Emirates

SHAREHOLDER NAME

Forename

ABHUBHAI

Middle name

-

Surname

DESAI

 

 

SHAREHOLDER DETAILS

 

 

 

Start date

22/03/1999

End date

-

Percentage owned

33.33%

 

 

SHAREHOLDER ADDRESS

 

 

 

Street name

NORTH-SOUTH ROAD

House number

09

Minor town

-

Postal town

BOMBAY

Post code

-

Country

India

SHAREHOLDER NAME

Forename

Amit

Middle name

-

Surname

Shah

 

 

SHAREHOLDER DETAILS

 

 

 

Start date

22/03/1999

End date

-

Percentage owned

33.33%

 

 

SHAREHOLDER ADDRESS

 

 

 

Street name

--

House number

--

Minor town

--

Postal town

--

Post code

--

Country

--

 

 

Legal events

 

Court Data

There Is No Data For This Company

 

 

Director details

 

CURRENT DIRECTOR DETAILS

 

Name

ANKIT NARESH MEHTA

 

Position

Director

 

Start Date

21/12/1999

 

Street

157 PRINS BOUDEWIJNLAAN EDEGEM

 

Post code

2650

 

Country

Belgium

 

 

 

 

Name

ANKIT NARESH MEHTA

 

Position

Managing Director

 

Start Date

02/05/2006

 

Street

157 PRINS BOUDEWIJNLAAN EDEGEM

 

Post code

2650

 

Country

Belgium

 

 

 

 

Name

KALPEN HARSHAD SHAH

 

Position

Director

 

Start Date

01/04/2011

 

Street

157 PRINS BOUDEWIJNLAAN EDEGEM

 

Post code

2650

 

Country

Belgium

 

 

 

Former director details

 

Name

DILIP DESAI

 

Position

Director

 

Start Date

26/01/2001

 

End Date

18/03/2011

 

Street

4 BLAUWMEESLAAN ANTWERPEN

 

Post code

2610

 

Country

Belgium

 

 

 

 

Name

DILIP DESAI

 

Position

Managing Director

 

Start Date

02/05/2006

 

End Date

18/03/2011

 

Street

4 BLAUWMEESLAAN ANTWERPEN

 

Post code

2610

 

Country

Belgium

 

 

 

 

Name

NIMESH PRAVINBHAI SHETH

 

Position

Director

 

Start Date

19/04/2005

 

End Date

31/08/2007

 

Street

94 LANGE HERENTALSESTRAAT ANTWERPEN

 

Post code

2018

 

Country

Belgium

 

 

 

 


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.61.06

UK Pound

1

Rs.101.84

Euro

1

Rs.81.56

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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

 

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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.