MIRA INFORM REPORT

 

 

Report Date :

01.12.2014

 

IDENTIFICATION DETAILS

 

Name :

A.C. DIAM EBVBA

 

 

Registered Office :

Hoveniersstraat 30-Bus 210, 2018 Antwerpen      

 

 

Country :

Belgium

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

21.03.1997

 

 

Com. Reg. No.:

460264802

 

 

Legal Form :

One Person Private Limited Company (BE)

 

 

Line of Business :

Wholesale of watches and jewellery

 

 

No of Employees :

2

 

 

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

A2

 

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 summary

 

Business number                     460264802

Company name                       A.C. DIAM EBVBA

Address                                    HOVENIERSSTRAAT 30-BUS 210

2018 ANTWERPEN

Number of staff                        2

Date of establishment              21/03/1997

Telephone number                  032329484

Fax number                             032329481

 

 

Commentary

 

The business was established over 17 years ago.

The business has 2 employees.

The business has changed its registered name recently.

The business has been at the address for over 15 years.

Net Worth increased by 64% during the latest trading period.

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

The business saw a decrease in their Cash Balance of 99% during the latest trading period.

 

 

Accounts

 

Date of Latest Accounts          Turnover          Profit Before Tax         Net Worth        Working Capital

31/03/2013                                141,455,572      313,092                         7,308,206          11,418,064

31/03/2012                                160,613,538      414,187                         4,438,683          8,121,400

31/03/2011                                126,682,062      414,184                         4,141,196          6,160,710

 

 

Accounts

 

Date of Latest Accounts           Balance Total Number of Employees             Capital             Cashflow

31/03/2013                                57,854,217        2                                              6,403,380          215,983

31/03/2012                                56,487,631        2                                              4,000,000          389,984

31/03/2011                                40,500,056        2                                              4,000,000          434,797

 

 

Payment expectations

 

Past payments

Payment expectation days      44.73

Industry average payment

expectation days                     244.93

Industry average day sales

outstanding                              355.74

Day sales outstanding 129.57

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                     no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     -

 

 

Company information

 

Business number

460264802

Company name

A.C. DIAM EBVBA

Fax number

032329481

Date founded

21/03/1997

Company status

active

Company type

One Person Private Limited Company (BE)

Currency

Euro (€)

Date of latest accounts

31/03/2013

Activity code

46480

Liable for VAT

yes

Activity description

Wholesale of watches and jewellery

VAT Number

BE.0460.264.802 Check VAT number

Belgian Bullettin of Acts

Publications

moniteur belge

 

 

 

 

Joint Industrial Committee (JIC)

 

JIC Code                      218

Description                  Additional national joint committee for the employees

category

 

Significant Events

Event Date                   20/06/2012

Event Description         proposal of merger by absorption filed

Event Details                Commentaar 20-06-2012: Neerlegging fusievoorstel tussen BVBA A.C. Diam (overnemende vennootschap) en A.C. Jewels (over te nemen vennootschap).

 

 


Company accounts

 

ASSETS

Annual accounts

31-03-2013

%

31-03-2012

%

31-03-2011

%

31-03-2010

%

31-03-2009

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

 

Total fixed assets

908,800

-1.32

920,915

-31.80

1,350,400

-3.30

1,396,555

-2.98

1,439,451

 

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

Tangible fixed assets

906,150

-1.31

918,217

410

179,764

9.82

163,696

-7.88

177,697

Land & building

868,323

-2.40

889,704

500

148,167

-3.57

153,652

-3.45

159,137

Plant & machinery

-

-

-

-

417

-57.14

972

-36.35

1,527

Furniture & Vehicles

37,828

32.67

28,514

-8.55

31,181

243

9,072

-46.74

17,033

Leasing & Other Similar Rights

-

-

-

-

-

-

-

-

-

Other tangible assets

-1

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Financial fixed assets

2,650

-1.78

2,698

-99

1,170,636

-5.05

1,232,859

-2.29

1,261,754

 

Total current assets

56,945,417

2.48

55,566,716

41.93

39,149,656

9.84

35,643,243

107

17,203,647

Inventories

6,043,184

39.00

4,347,547

-31.47

6,344,372

24.02

5,115,500

7.35

4,765,067

Raw materials & consumables

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

6,043,184

39.00

4,347,547

-31.47

6,344,372

24.02

5,115,500

7.35

4,765,067

Other stocks

0

-

0

-

0

-

0

-

0

 

Trade debtors

50,216,559

6.16

47,302,286

44.23

32,796,351

11.60

29,387,978

139

12,289,476

Other amounts receivable

666,838

12788

5,174

32.37

3,909

43.91

2,716

-97.71

118,568

 

 

 

 

 

 

 

 

 

 

Cash

18,559

-99

3,911,435

82227

4,751

-99

1,136,776

3655

30,269

 

 

 

 

 

 

 

 

 

 

Miscellaneous current assets

277

1.01

274

0.21

274

0.24

273

2.25

267

 

Total Assets

57,854,217

2.42

56,487,631

39.48

40,500,056

9.34

37,039,798

98.68

18,643,098

 

LIABILITIES

Total shareholders equity

7,308,206

64.65

4,438,683

7.18

4,141,196

11.11

3,727,013

9.91

3,391,122

Issued share capital

6,403,380

60.08

4,000,000

0

4,000,000

0

4,000,000

0

4,000,000

 

Share premium account

-

-

-

-

-

-

-

-

-

 

Revaluation reserve

-

-

-

-

-

-

-

-

-

Reserves

904,826

106

438,683

210

141,196

51.72

-272,987

44.83

-608,878

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

 

Deffered taxes

-

-

-

-

-

-

-

-

-

 

Creditors

50,546,010

-2.89

52,048,948

43.15

36,358,860

9.14

33,312,785

118

15,251,976

 

 

 

 

 

 

 

 

 

 

Other long term loans

5,018,657

9.02

4,603,632

36.61

3,369,914

-6.66

3,610,533

-3.19

3,729,372

Long term group loans

-

-

-

-

-

-

-

-

-

Other long term liabilities

1

-

0

-

0

-

0

-

0

Total long term debts

5,018,658

9.02

4,603,632

36.61

3,369,914

-6.66

3,610,533

-3.19

3,729,372

 

Current portion of long term debt

109,074

-1.56

110,807

54.25

71,834

-5.53

76,036

2.55

74,142

Financial debts

27,923,334

15.95

24,081,596

21.35

19,844,672

-7.91

21,550,381

246

6,225,130

Trade creditors

17,157,957

-21.42

21,834,012

70.02

12,841,663

62.87

7,884,444

51.87

5,191,618

Amounts Payable for Taxes,

130,380

-20.67

164,356

378

34,368

2.29

33,599

38.84

24,199

Remuneration & Social Security

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

206,608

-83.53

1,254,545

538

196,409

24.47

157,792

1999

7,515

Total current liabilities

45,527,353

-4.04

47,445,316

43.82

32,988,947

11.07

29,702,252

157

11,522,604

 

 

 

 

 

 

 

 

 

 

Total Liabilities

57,854,217

2.42

56,487,631

39.48

40,500,056

9.34

37,039,798

98.68

18,643,098

 

 

 

 

 

 

 

 

 

 

RATIO ANALYSIS

TRADING PERFORMANCE

Profit Before Tax

0.22

-15.38

0.26

-21.21

0.33

6.45

0.31

27.43

-1.13

 

Return on capital employed

2.54

-44.54

4.58

-16.88

5.51

19.52

4.61

39.30

-11.73

 

Return on total assets employed

0.54

-26.03

0.73

-28.43

1.02

12.09

0.91

20.31

-4.48

 

Return on net assets employed

4.28

-54.13

9.33

-6.70

10.00

10.13

9.08

36.87

-24.63

 

 

 

 

 

 

 

 

 

 

Sales / net working capital

12.39

-37.36

19.78

-3.79

20.56

12.60

18.26

40.57

12.99

 

Stock turnover ratio

4.27

57.56

2.71

-45.91

5.01

6.14

4.72

-26.93

6.46

Creditor days

44.73

-10.70

50.09

33.97

37.39

39.46

26.81

3.71

25.85

Debtor days

129.57

20.53

107.50

13.77

94.49

-4.44

98.88

62.63

60.80

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

1.25

6.84

1.17

-1.68

1.19

-0.83

1.20

-19.46

1.49

 

Liquidity ratio / acid ratio

1.12

3.70

1.08

9.09

0.99

-3.88

1.03

-4.63

1.08

 

 

 

 

 

 

 

 

 

 

Current debt ratio

6.23

-41.72

10.69

34.13

7.97

0

7.97

134

3.40

 

 

Liquidity ratio reprocessed

 

 

 

 

 

 

 

 

 

Cashflow

215,983

-44.62

389,984

-10.31

434,797

24.27

349,891

42.72

-818,948

Net worth

7,308,206

64.65

4,438,683

7.18

4,141,196

11.11

3,727,013

9.91

3,391,122

LONG TERM STABILITY

 

 

 

 

 

 

 

 

 

Gearing

452.25

-30.29

648.75

15.37

562.31

-16.96

677.14

128

295.73

 

Equity in percentage

12.63

60.69

7.86

-23.17

10.23

1.69

10.06

-44.69

18.19

 

Total debt ratio

6.92

-41.01

11.73

33.60

8.78

-1.79

8.94

98.67

4.50

Working capital

11,418,064

40.59

8,121,400

31.83

6,160,710

3.70

5,940,991

4.58

5,681,043

 

PROFIT & LOSS

Operating Income

141,581,511

-11.85

160,614,155

26.78

126,691,507

16.77

108,493,908

47.06

73,776,976

Turnover

141,455,572

-11.93

160,613,538

26.78

126,682,062

16.77

108,484,565

47.05

73,772,651

Total operating expenses

140,014,471

-12.00

159,113,336

26.94

125,344,586

16.78

107,334,351

46.43

73,298,737

Gross Operating Margin

-

-

-

-

-

-

-

-

-

Operating Charges

140,140,410

-11.92

159,113,953

26.93

125,354,030

16.78

107,343,694

46.44

73,303,062

Employee costs

80,107

1.23

79,133

-11.68

89,596

178

32,178

95.63

16,448

Wages and salary

64,049

-0.84

64,590

4.64

61,724

132

26,600

63.88

16,231

Employee pension

-

-

-

-

-

-

-

-

-

Social security contributions

14,615

8.40

13,482

-50.72

27,356

463

4,853

-

-

Other employee costs

1,444

36.09

1,061

105

516

-28.84

725

234

217

Director remuneration

106,384

-1.00

107,453

-7.41

116,058

12.47

103,193

-

-

Amortization and depreciation

16,115

-82.58

92,497

348

20,614

47.23

14,001

-5.03

14,742

Operating result

1,441,101

-3.94

1,500,202

12.17

1,337,476

16.28

1,150,214

142

473,914

Total financial income

55

-83.42

332

-51.88

: 689

1713

38

-53.66

82

Total financial expenses

1,128,063

3.84

1,086,347

17.57

923,982

13.82

811,820

-38.00

1,309,360

Results on ordinary operations before taxation

313,092

-24.41

414,187

0.00

414,184

22.38

338,432

40.51

-835,364

Extraordinary Income

-

-

-

-

-

-

-

-

3,129

Extraordinary Charges

-

-

-

-

-

-

-

-

-

Extraordinary items

0

-

0

-

0

-

0

-100

3,129

Results for the Year

Before Taxation

313,092

-24.41

414,187

0.00

414,184

22.38

338,432

40.67

-832,235

Other appropriations

-

-

-

-

-

-

-

-

-

Taxation

113,224

-2.98

116,700

46679940

0

-99

2,542

74.71

1,455

operations after taxation

199,868

-32.81

297,487

-28.18

414,183

23.31

335,890

40.14

-836,819

Net result

199,868

-32.81

297,487

-28.18

414,183

23.31

335,890

40.29

-833,690

Profit (Loss) for the Year to be appropiated

199,868

-32.81

297,487

-28.18

-28.18

414,183

23.31

335,890

40.29

-833,690

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet Details

 

Social Balance Sheet                                                  Total

During the reporting year

ended 31-03-2013

Full-time Employees                                                    2

Part-time Employees                                                  -

Total Fte Employees                                                    2

 

Number of hours worked

Full-time Employees                                                    3,584

Part-time Employees                                                   -

Total                                                                            3,584

 

Personnel Charges

Full-time Employees                                                    80,107

Part-time Employees                                                   -

Total                                                                            80,107

Benefits In Addition To Wages                                    -

 

During the previous reporting year

Average number employees in Fte                             2

Actual working hours                                                   3,614

Personnel Charges                                                      77,732

Benefits In Addition To Wages                                   

 

 

Type of Contract          Full-Time                                 Part-Time                                             Total Fte

Unlimited Duration

Contracts                     2                                                                                                       2

 

Gender and Education

Level

Men                             Full-Time                                 Part-Time                                             Total Fte

Secondairy education 1                                                                                                        1

 

Women                        Full-Time                                 Part-Time                                             Total Fte

Secondairy education 1                                                                                                        1

 

Working Category        Full-Time                                 Part-Time                                             Total Fte

White collar worker     2                                                                                                       2

 

 

Industry comparison

 

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

industry average credit

rating                                       61.07

Industry average credit limit    7967.53

 

 

Payment Information

 

Payment expectations

Payment expectation days      44.73

Day sales outstanding 129.57

 

Industry comparison

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

Industry average payment

expectation days                     244.93

Industry average day sales

outstanding                              355.74

 

Industry quartile analysis

Payment expectations

Company result                       44.73

Lower                                      129.57

Median                                    63.24

Upper                                       19.75

 

Day sales outstanding

Company result                       129.57

Lower                                      123.34

Median                                    56.14

Upper                                       21.03

 

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                                Arvindkumar                             Middle name                           -

Surname                                  Shah

SHAREHOLDER DETAILS

Start date                                 16/07/2012(estimated)                End date                                  -

Percentage owned                  100%

SHAREHOLDER ADDRESS

Street name                             Van Eycklei                               House number                         2

Minor town                              -                                               Postal town                              Antwerpen

Post code                                 2018                                         Country                                    Belgium

 

Summons

There is no data for this company

 

Protested Bills

There is no data for this company

 

Bankruptcy and other legal events

There is no data for this company

 

 

Director details

 

Current director details

Name                           AMIT ARUNNBHAI SHAH

Position                       Principal Manager

Start Date                    19/12/2011

Date of birth                 08/07/1980

Street                           2 VAN EYCKLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           ARVINDKUMAR CHIMANLAL SHAH

Position                       Principal Manager

Start Date                    12/10/2010

Date of birth                 31/10/1954

Street                           2 VAN EYCKLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Current mandates in other companies

Name                           A.C. Jewels BVBA

Business number         865979673

Position                       Principal Manager

Start Date                    26/02/2010

 

Business number         865979673

Position                       Non Statutory Partner

Start Date                    17/06/2004

 

Former director details


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.61.97

UK Pound

1

Rs.97.37

Euro

1

Rs.77.16                              

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

SMN

 

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.