MIRA INFORM REPORT

 

 

Report Date :

01.12.2014

 

IDENTIFICATION DETAILS

 

Name :

YAELSTAR BVBA

 

 

Registered Office :

Hoveniersstraat 30-Bus 154 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

16.11.1992

 

 

Com. Reg. No.:

448419023

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones.

 

 

No. of Employees :

3

 

 

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 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         448419023

Company name            YAELSTAR BVBA

Address                       HOVENIERSSTRAAT 30-BUS 154

2018 ANTWERPEN

Number of staff            3

Date of establishment 16/11/1992

Telephone number       032310022

Fax number                  032315623

 

 

Commentary

 

The business was established over 22 years ago.

The business has 3 employees.

The business has changed its registered name recently.

The business has been at the address for over 11 years.

The business saw an increase in their Cash Balance of 150% during the latest trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX             

NET WORTH

WORKING CAPITAL

31/12/2013

188,523,560

218,936

22,109,776

24,100,948

31/12/2012

184,334,566

242,391

21,956,122

24,053,347

31/12/2011

244,291,653

278,610

21,772,941

25,399,045

 

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

56,404,083

3

20,272,144

344,309

31/12/2012

58,672,570

3

20,272,144

370,061

31/12/2011

69,924,460

2

20,272,144

374,772

 

 

Payment expectations

 

Past payments

 

 

Payment expectation days

43.45

Industry average payment expectation days

124.39

 

Industry average day sales outstanding

141.74

Day sales outstanding

80.47

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type

no

 

 

 

 

PROTESTED BILLS

 

 

 

 

 

Bill amount

-

 

 

 

 

NSSO DETAILS

 

 

 

 

 

Date of summons              -

 

 

Company Information

 

Business number

448419023

 

Company name

YAELSTAR BVBA

Fax number

032315623

 

Date founded

16/11/1992

Company status

active

 

Company type

Private Limited Company (BL/LX)

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.0448.419.023 Check VAT number

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

 

Contractor details

Registered contractor

Number                                    -

Contractor description             -

Date struck off register

 

Personnel (NSSO classification)

Code                            -

Description                  -

 

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

 

 

Company Accounts

 

Assets

 

Annual accounts

31-12-2013

%

31-12-2012

%

31-12-2011

%

31-12-2010

%

31-12-2009

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

 

Total fixed assets

2,275,592

-6.27

2,427,860

-5.15

2,559,555

-3.36

2,648,630

-6.92

2,845,680

 

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible fixed assets

2,272,181

-6.28

2,424,449

-5.15

2,556,144

-3.37

2,645,219

-6.93

2,842,269

Land & building

1,559,510

-1.92

1,589,977

-1.88

1,620,443

-1.85

1,650,909

-1.81

1,681,376

Plant & machinery

560,178

-14.27

653,397

-14.87

767,549

-14.05

892,967

-13.55

1,032,934

Furniture & Vehicles

152,492

-15.79

181,075

7.69

168,152

65.92

101,343

-20.80

127,959

Leasing & Other Similar Rights   -               -         -               -         -               -         -               - -

Other tangible assets

0

-

0

-

0

-

0

-

0

 

Financial fixed assets

3,411

0

3,411

0

3,411

0

3,411

0.00

3,411

 

Total current assets

54,128,491

-3.76

56,244,710

-16.51

67,364,905

69.32

39,786,552

5.86

37,582,798

Inventories

12,243,681

70.65

7,174,762

-18.20

8,771,415

48.60

5,902,850

-23.57

7,722,796

Raw materials & consumables

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

12,243,681

70.65

7,174,762

-18.20

8,771,415

48.60

5,902,850

-23.57

7,722,796

Other stocks

0

-

0

-

0

-

0

-

0

Trade debtors

41,564,192

-13.82

48,230,846

-14.43

56,366,245

81.00

31,141,169

25.61

24,792,343

Other amounts receivable

7,777

-98.92

716,956

-65.41

2,072,885

2.47

2,022,912

29.13

1,566,540

 

Cash

284,388

150

113,422

-21.48

144,445

-79.82

715,635

-79.54

3,498,280

 

 

 

 

 

 

 

 

 

 

Miscellaneous current assets

28,453

226

8,724

-12.00

9,914

148

3,986

40.36

2,840

 

Total Assets

56,404,083

-3.87

58,672,570

-16.09

69,924,460

64.78

42,435,182

4.96

40,428,478

 

Liabilities

Total shareholders equity

22,109,776

0.70

21,956,122

0.84

21,772,941

0.89

21,580,374

1.02

21,362,742

Issued share capital

20,272,144

0

20,272,144

0

20,272,144

0

20,272,144

0.00

20,272,144

Share premium account

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Revaluation reserve

518,503

0

518,503

0

518,503

0

518,503

0.00

518,503

 

 

 

 

 

 

 

 

 

 

Reserves

1,319,129

13.18

1,165,476

18.65

982,294

24.38

789,727

38.04

572,095

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes                          

-

-

-

-

-

-

-

-

-

Creditors

34,294,307

-6.60

36,716,448

-23.75

48,151,519

130

20,854,808

9.38

19,065,736

 

 

 

 

 

 

 

 

 

 

Other long term loans

278,656

-87.41

2,213,257

411

432,341

-14.31

504,525

-12.75

578,252

Long term group loans               

-

-

-

-

-

-

-

-

-

Other long term liabilities

3,988,108

72.51

2,311,827

-59.82

5,753,318

3.27

5,571,185

45.94

3,817,330

Total long term debts

4,266,764

-5.71

4,525,085

-26.85

6,185,659

1.81

6,075,710

38.22

4,395,582

 

Current portion of long term debt

78,439

4.24

75,246

4.24

72,183

4.24

69,245

-17.92

84,358

Financial debts

7,484,224

163

2,838,114

-62.43

7,554,490

303

1,871,241

865

193,850

Trade creditors

22,369,357 

-23.08 

29,080,076 

-15.21  

34,298,498     

168  

12,780,150 

-1.67

12,997,528

 

 

 

 

 

 

 

 

 

 

Amounts Payable for Taxes, Remuneration & Social Security

 

41,733       

-13.30 

48,133       

40.05  

34,369       

-19.77 

42,840       

35.61

31,591

 

 

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

53,789

-64.09

149,793

2270

6,320

-59.55

15,622    

-98.85

1,362,827

 

 

 

 

 

 

 

 

 

 

 

Total current liabilities

30,027,543

-6.72

32,191,363

-23.29

41,965,865

183

14,779,098

074

14,670,154

 

 

 

 

 

 

 

 

 

 

Total Liabilities

56,404,083

-3.87

58,672,570

-16.09

69,924,460

64.78

42,435,182

4.96

40,428,478

 

Ratio Analysis                                

 

Profit Before Tax

0.12

-7.69

0.13

18.18

0.11

-15.38

0.13

18.18

0.11

Return on capital employed

0.83

-9.78

0.92

-8.00

1.00

-15.25

1.18

68.57

0.70

Return on total assets employed

0.39

-4.88

0.41

2.50

0.40

-48.05

0.77

71.11

0.45

Return on net assets employed

0.99

-10.0

1.10

-14.06

1.28

-15.79

1.52

78.82

0.85

Sales / net working capital

7.82

2.09

7.66

-20.37

9.62

-1.13

9.73

41.22

6.89

Stock turnover ratio

6.49

66.84

3.89

8.36

3.59

47.74

2.43

-50.31

4.89

Creditor days

43.45

-24.79

57.77

12.39

51.40

167

19.23

-36.22

30.15

Debtor days

80.47

-15.74

95.50

13.39

84.22

80.27

46.72

-18.52

57.34

Current ratio

1.80

2.86

1.75

8.70

1.61

-40.15

2.69

5.08

2.56

Liquidity ratio / acid ratio

1.39

-8.55

1.52

8.57

1.40

-38.86

2.29

12.25

2.04

Current debt ratio

1.36

-7.48

1.47

-23.83

1.93

183

0.68

-1.45

0.69

Liquidity ratio reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

344,309

-6.96    

370,061

-1.26

374,772

-11.31

422,576

26.62

333,744

Net worth

22,109,776       

0.70

21,956,122      

0.84

21,772,941

0.89

21,580,374

1.02

21,362,742

Long Term Stability

 

 

 

 

 

 

 

 

 

Gearing

35.47

51.91

23.35

-36.91

37.01

226

11.33

182

4.01

Equity in percentage

39.20

4.76

37.42

20.17

31.14

-38.76

50.85

-3.77

52.84

Total debt ratio

1.55

-7.19

1.67

24.43

-2.21

127

0.97

8.99

0.89

Working capital

24,100,948

0.20

24,053,347

-5.30

25,399,045

1.57

25,007,454

9.14

22,912,644

 

 

Profits loss

 

 

 

 

 

 

 

 

 

Operating Income

188,605,341

2.27

184,416,035

-24.52

244,339,636

0.42

243,310,378

54.17

157,816,428

Turnover

188,523,560

2.27

184,334,566

-24.54

244,291,653

0.40

243,308,677

54.18

157,811,437

Total operating expenses

187,899,734

2.27

183,725,413

-24.57

243,554,954

0.38

242,628,487

54.21

157,334,034

Gross Operating Margin

-

-

-

-

-

-

-

-

------------

Operating Charges

187,981,515

2.27

183,806,882

-24.55

243,602,938

0.40

242,630,187

54.21

157,339,025

Employee costs

132,926

26.39

105,175

3.41

101,706

-29.48

144,229

16.42

123,891

Wages and salary

101,914

30.62

78,023

2.92

75,807

-32.07

111,590

18.78

93,948

Employee pension costs

-

-

-

-

-

-

-

-

-

Social security contributions

22,841

24.62

18,329

4.45

17,548

-22.48

22,637

2.15

22,160

Other employee costs

8,171

-7.39

8,823

5.66

8,351

-16.51

10,002

28.50

7,784

Director remuneration         

-

-

-

-

-

-

-

-

-

Amortization and depreciation

190,656

2.02

186,880

2.57

182,205

-11.10

204,944

-3.14

211,591

Operating result

623,826

2.41

609,153

-17.31

736,699

8.31

680,191

42.48

477,403

Total financial income

61

-19.40

76

-71.47

265

-91.62

3,162

-80.12

15,904

Total financial expenses

404,951

10.39

366,838

-19.97

458,354

28.76

355,963

14.13

311,891

Results on ordinary operations before taxation

218,936

-9.68

242,391

-13.00

278,610

-14.90

327,390

80.46

181,416

Extraordinary Income

-

-

24,635

396

4,959

-

-

-

522

Extraordinary Charges

-

-

-

-

-

-

-

-

-

Extraordinary items

0

-100

24,635

396

4,959

-

0

-100

522

Results for the Year Before Taxation

218,936

-18.01

267,026

-5.83

283,568

-13.39

327,390

79.95

181,938

Other appropriations

-

-

 

-

 

-

 

-

-

Taxation

65,283

-22.14

83,844

-7.87

91,002

-17.09

109,758

83.59

59,785

Results on ordinary operations after taxation

153,653

-3.09

158,546

-15.49

187,608

-13.80

217,632

78.93

121,631

Net result

153,653

-16.12

183,181

-4.87

192,567

-11.52

217,632

78.16

122,153

Profit (Loss) for the Year to

be appropiated

153,653

-16.12

183,181

-4.87

192,567

-11.52

217,632

78.16

122,153

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet Details

 

Social Balance Sheet                           Total

During the reporting year

ended 31-12-2013

Full-time Employees                            3

Part-time Employees                            -

Total Fte Employees                            3

 

Number of hours worked

Full-time Employees                            5,229

Part-time Employees                            -

Total                                                    5,229

 

Personnel Charges

Full-time Employees                            132,926

Part-time Employees                            -

Total                                                    132,926

Benefits In Addition To Wages             -

 

During the previous reporting year

Average number employees in Fte       2

Actual working hours                           3,709

Personnel Charges                               105,175

Benefits In Addition To Wages             -

 

 

Type of Contract                                   Full-Time         Part-Time         Total Fte

Unlimited Duration

Contracts                                             3                      -                       3

Limited Duration Contracts                  -                       -                       -

Contracts For Specific Work                 -                       -                       -

Contracts Regarding

Substitution                                         -                       -                       -

 

 

Gender and Education

Level

Men                                                      Full-Time         Part-Time         Total Fte

Primary education                                1                      -                       1

Secondairy education                          -                       -                       -

Higher education (non

university)                                            -                       -                       -

Higher education

(university)                                           -                       -                       -

 

Women Full-Time Part-Time Total Fte

Primary education                                1                      -                       1

Secondairy education                          1                      -                       1

Higher education (non

university)                                            -                       -                       -

Higher education

(university)                                           -                       -                       -

 

Working Category                                Full-Time         Part-Time         Total Fte

Management                                        -                       -                       -

White collar worker                              3                      -                       3

Blue collar worker                                -                       -                       -

Other                                                    -                       -                       -

 

 

Industry comparison

 

Activity code                           46761

Activity description                  Wholesale of diamonds and other precious stones

industry average credit

rating                                       64.48

Industry average credit limit     140177.31

 

 

Payment Information

 

Suspension of payments / moratorium history

Amount                                     -

Details                                      -

 

Payment expectations

Payment expectation days        43.45

Day sales outstanding 80.47

 

Industry comparison

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Industry average payment

expectation days                      124.39

Industry average day sales

Outstanding                             141.74

 

Industry quartile analysis

Payment expectations

Company result                        43.45

Lower                                       122.66

Median                                     76.39

Upper                                       46.98

 

 

Day sales outstanding

Company result                        80.47

Lower                                       102.84

Median                                     54.50

Upper                                       24.07

 

 

Shareholder Details

 

Summary

Group - Number of Companies             0

Linkages - Number of Companies        0

Number of Countries                            0

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Companies that match this address

No Companies Match this address

 

 

Linked Companies

 

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                                       MITEN JITENDRAKUMAR SHAH

Position                                   Principal Manager

Start Date                                 03/05/1999

Street                                       7 PALMENLAAN ANTWERPEN

Post code                                 2020

Country                                    Belgium

 

Name                                       JITENDRAKUMAR BABULAL SHAH

Position                                   Principal Manager

Start Date                                 01/10/2008

Street                                       --

Post code                                 --

Country                                    United Arab Emirates

 

Name                                       MITEN SHAH

Position                                   Principal Manager

Start Date                                 03/05/1999

Street

Post code

Country

 

Former director details

Name                                       BABULAL JITENDRAKUMAR

Position                                   Principal Manager

Start Date                                 30/09/1997

End Date                                  Unknown date

Street                                       FIRST FLOOR MIRA APPARTMENT NANAVAT

Post code                                 --

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.61.97

UK Pound

1

Rs.97.37

Euro

1

Rs.77.16

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

NIT

 

               

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%)

 

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