MIRA INFORM REPORT

 

 

Report Date :

05.12.2014

 

IDENTIFICATION DETAILS

 

Name :

I.D.R.P. BVBA

 

 

Registered Office :

Schupstraat 18, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

17.10.1984

 

 

Com. Reg. No.:

426455748

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones.

 

 

No of Employees :

5

           

 

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                     426455748

Company name                        I.D.R.P. BVBA

Address                                   SCHUPSTRAAT 18

2018 ANTWERPEN

Number of staff                        5

Date of establishment               17/10/1984

Telephone number                   032332583

Fax number                              032336637

 

 

Commentary

 

The business was established over 30 years ago.

The business has 5 employees.

The business has been at the address for over 19 years.

The business saw a decrease in their Cash Balance of 66% during the latest trading period.

 

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

111,060,529

109,634

6,598,160

6,611,592

31/12/2012

116,004,342

133,307

6,519,231

6,547,932

31/12/2011

104,367,057

193,243

6,423,487

6,723,287

 

 

 

 

 

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

31,443,519

5

18,600

100,489

31/12/2012

35,203,242

4

18,600

115,995

31/12/2011

19,771,863

3

18,600

144,571

 

 

Payment expectations

Past payments

 

Payment expectation days

37.85

 

Industry average payment expectation days

124.39

Industry average day sales outstanding

141.74

 

Day sales outstanding

65.94

 

 

 

Court data summary

BANKRUPTCY DETAILS

Court action type

no

 

 

 

PROTESTED BILLS

Bill amount

NSSO DETAILS

Date of summons

--

 

 

 

COMPANY Information

 

Business number

426455748

Company name

I.D.R.P. BVBA

Fax number

032336637

Date founded

17/10/1984

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.0426.455.748 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

 

JIC Code                      324

Description                  Joint committee for the industry and the trade in diamant

Category

 

Significant Events

Event Date                    24/11/2008

Event Description

Event Details                Het mandaat van de zaakvoerder Leon Gotlib wordt vanaf 31-12-2008 onbezoldigd uitgeoefend.

 

 

 

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

1,930,068

-0.07

1,931,466

-0.03

1,932,034

570

288,335

8.47

265,830

Intangible fixed assets

0

-

0

-

0

-

0

-

0

Tangible fixed assets

1,906,229

-0.07

1,907,627

-0.03

1,908,164

621

264,466

9.30

241,961

Land & building

1,857,195

-0.34

1,863,463

-0.34

1,869,732

750

219,748

-2.77

226,016

Plant & machinery

21,690

332

5,015

-33.96

7,595

-6.90

8,158

-35.09

12,567

Furniture & Vehicles

27,344

-30.15

39,149

26.95

30,838

-15.65

36,561

982

3,378

Leasing & Other Similar Rights Other tangible assets

0

-

0

-

0

-

0

-

0

Financial fixed assets

23,839

0

23,839

-0.13

23,869

0

23,869

0.00

23,869

Total current assets

29,513,451

-11.30

33,271,776

86.50

17,839,829

32.44

13,470,233

-19.58

16,749,007

Inventories

9,322,170

-1.91

9,503,727

43.47

6,624,069

7.20

6,179,247

-7.49

6,679,501

Raw materials & consumables   

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

9,322,170

-1.91

9,503,727

43.47

6,624,069

7.20

6,179,247

-7.49

6,679,501

Other stocks

0

-

0

-

0

-

0

-

0

Trade debtors

20,064,938

-14.90

23,577,729

120

10,672,591

58.03

6,753,538

-26.16

9,146,565

Other amounts receivable

6,862

-66.24

20,327

-90.96

224,792

2.15

220,065

1832

11,390

Cash

45,918

-66.58

137,392

-56.75

317,645

7.29

296,058

-66.88

893,833

 

Miscellaneous current assets

23,562

-27.72

32,600

4341

734

-96.56

21,325

20.36

17,718

Total assets

31,443,519

-10.68

35,203,242

78.05

19,771,863

43.71

13,758,569

-19.14

17,014,837

LIABILITIES

 

Total shareholders equity

6,598,160

1.21

6,519,231

1.49

6,423,487

38.39

4,641,534

2.61

4,523,497

Issued share capital

18,600

0

18,600

0

18,600

0

18,600

0

18,600

Share premium account              

-

-

-

-

-

-

-

-

-

Revaluation reserve

1,656,252

0

1,656,252

0

1,656,252

-

-

-

-

Reserves

4,923,308

1.63

4,844,379

2.02

4,748,635

2.72

4,622,934

2.62

4,504,897

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes                         

-

-

-

-

-

-

-

-

-

Creditors

24,845,359

-13.38

28,684,011

114

13,348,376

46.41

9,117,035

-27.01

12,491,339

Other long term loans

62,500

-21.05

79,167

-17.39

95,834

-14.81

112,500

-12.90

129,167

Long term group loans               

-

-

-

-

-

-

-

-

-

Other long term liabilities

1,881,000

0

1,881,000

-11.94

2,136,000

30.56

1,636,000

-8.40

1,786,001

Total long term debts

1,943,500

-0.85

1,960,167

-12.17

2,231,834

27.64

1,748,500

-8.70

1,915,168

Current portion of long term debt

16,667

0

16,667

0

16,667

0

16,667

0.00

16,667

Financial debts

11,357,869

-41.13

19,292,491

136

8,154,512

536

1,280,145

-42.73

2,235,112

Trade creditors

11,443,909

59.17

7,189,902

163

2,726,546

-54.05

5,933,354

-27.84

8,222,269

Amounts Payable for Taxes, Remuneration & Social Security

55,424

-39.54

91,677

-32.54

135,901

82.83

74,330

600

10,610

Miscellaneous current liabilities

27,990

-78.97

133,108

60.53

82,917

29.48

64,039

-30.02

91,514

Total current liabilities

22,901,859

-14.30

26,723,844

140

11,116,542

50.87

7,368,535

-30.33

10,576,172

Total Liabilities

31,443,519

-10.68

35,203,242

78.05

19,771,863

43.71

13,758,569

-19.14

17,014,837

RATIO ANALYSIS

 

TRADING PERFORMANCE

Profit Before Tax

0.10

-9.09

0.11

-42.11

0.19

-13.64

0.22

-33.33

0.33

Return on capital employed

1.28

-18.47

1.57

-29.60

2.23

-18.61

2.74

47.31

1.86

Return on total assets employed

0.35

-7.89

0.38

-61.22

0.98

-22.83

1.27

81.43

0.70

Return on net assets employed

1.66

-18.63

2.04

-32.23

3.01

-20.16

3.77

42.26

2.65

Sales / net working capital

16.80

-5.19

17.72

14.18

15.52

19.20

13.02

118

5.97

Stock turnover ratio

8.39

2.44

8.19

28.98

6.35

-18.38

7.78

-57.09

18.13

Creditor days

37.85

66.37

22.75

137

9.58

-65.01

27.38

-66.59

81.96

Debtor days

65.94

-11.12

74.19

98.79

37.32

20.27

31.03

-65.75

90.61

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

1.29

3.20

1.25

-21.88

1.60

-12.57

1.83

15.82

1.58

 

 

Liquidity ratio / acid ratio

0.88

-1.12

0.89

-11.88

1.01

2.02

0.99

4.21

0.95

Current debt ratio

3.47

-15.37

4.10

136

1.73

8.81

1.59

-32.05

2.34

Liquidity ratio reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

100,489

-13.37

115,995

-19.77

144,571

9.20

132,390

-0.06

132,473

Net worth

6,598,160

1.21

6,519,231

1.49

6,423,487

38.39

4,641,534

2.61

4,523,497

Gearing

173.34

-41.71

297.40

131

128.70

323

30.36

-42.33

52.64

Equity in percentage

20.98

13.28

18.52

-43.00

32.49

-3.70

33.74

26.89

26.59

Total debt ratio

3.77

-14.32

4.40

111

2.08

6.12

1.96

-28.99

2.76

Working capital

6,611,592

0.97

6,547,932

-2.61

6,723,287

10.19

6,101,699

-1.15

6,172,835

PROFIT & LOSS

 

 

 

 

 

 

 

 

 

 

Operating Income

111,075,064

-4.25

116,006,622

11.15

104,369,624

31.36

79,453,068

115

36,846,243

Turnover

111,060,529

-4.26

116,004,342

11.15

104,367,057

31.36

79,452,860

115

36,846,243

Total operating expenses

110,368,123

-4.34

115,374,100

11.04

103,903,455

31.37

79,093,425

116

36,617,314

Gross Operating Margin

-

-

-

-

-

-

-

-

-

Operating Charges

110,382,658

-4.33

115,376,380

11.04

103,906,021

31.37

79,093,634

116

36,617,313

Employee costs

178,034

11.53

159,632

24.35

128,372

3.70

123,797

41.48

87,499

Wages and salary

140,885

10.35

127,669

23.92

103,022

8.52

94,938

30.32

72,852

Employee pension costs         

-

-

-

-

-

-

-

-

-

Social security contributions

27,773

3.75

26,769

18.80

22,534

-13.44

26,034

101

12,897

Other employee costs

9,376

80.54

5,193

84.41

2,816

-0.33

2,826

61.56

1,749

Director remuneration

-

-

52,265

-

-

-

-

-

-

Amortization and depreciation

21,560

6.46

20,252

7.33

18,869

31.45

14,354

-0.62

14,444

Operating result

692,406

9.86

630,242

35.94

463,603

28.98

359,434

57.01

228,929

Total financial income

14,670

285

3,801

1976

183

-78.86

866

2373

35

Total financial expenses

597,441

19.31

500,737

85.09

270,543

46.10

185,172

69.75

109,086

Results on ordinary operations before taxation

109,634

-17.76

133,307

-31.02

193,243

10.34

175,128

46.09

119,879

Extraordinary income

-

-

-

-

-

-

-

-

-

Extraordinary charges

-

-

-

-

-

-

-

-

-

Extraordinary items

0

-

0

-

0

-

0

-

0

Results for the year before taxation

109,634

-17.76

133,307

-31.02

193,243

10.34

175,128

46.09

119,879

Other appropriations

-

-

-

-

-

-

-

-

-

Taxation

30,705

-18.26

37,563

-44.39

67,541

18.30

57,092

2986

1,850

Results on ordinary operations after taxation

78,929

-17.56

95,744

-23.83

125,701

6.49

118,036

0.01

118,029

Net results

78,929

-17.56

95,744

-23.83

125,701

6.49

118,036

0.01

118,029

Profit (loss) for the year to be appropriated

78,929

-17.56

95,744

-23.83

125,701

6.49

118,036

0.01

118,029

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social balance sheet details

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

 

During the reporting year ended 31-12-2013

Full-time Employees

5

 

 

Part-time Employees

2

 

 

Total Fte Employees

6

 

 

 

Number of hours worked

Full-time Employees

8,688

 

 

Part-time Employees

1,106

 

 

Total

9,794

 

 

 

Personnel Charges

Full-time Employees

157,855

 

 

Part-time Employees

20,179

 

 

Total

178,034

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

4

 

 

Actual working hours

9,020

 

 

Personnel Charges

159,632

 

 

Benefits In Addition To Wages

-

 

 

 

 

 

 

 

Type of Contract Full-Time

Part-Time

Total Fte

 

Unlimited Duration 5 Contracts

2

5

 

Limited Duration Contracts -

-

-

 

Contracts For Specific Work -

-

-

 

Contracts Regarding Substitution

-

-

 

 

 

 

Gender and Education

 

 

 

 

Level

 

 

 

 

Men

Full-Time

Part-Time

Total Fte

 

Secondairy education

-

1

0

 

Higher education (non

-

-

-

 

university)

 

 

 

 

Higher education

-

-

-

 

(university)

 

 

 

 

Women

Full-Time

Part-Time

Total Fte

 

Primary education

5

1

5

 

 

Working Category

Full-Time

Part-Time

Total Fte

 

White collar worker

5

1

5

 

Blue collar worker

-

1

0

 

 

 

 

 

 

New staff and leavers

Full-Time

Part-Time

Total Fte

 

New starters

2

1

2

 

Leavers

1

1

1

 

           

Industry comparison

Activity code

46761

Activity description

Wholesaler of diamonds and other precious stones

 

 

Payment expectations

Payment expectation days

37.85

Day sales outstanding

65.94

 

 

Industry comparison

Activity code

46761

Activity description

Wholesaler 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

37.85

Lower

122.66

Median

76.39

Upper

46.98

Day sales outstanding

Company result

65.94

Lower

102.84

Median

54.50

Upper

24.07

 

 

 

Minority Shareholders

No minority shareholders found

Minority Interests

 

No minority interest found

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Leon

Middle name

-

Surname

Gotlib

 

 

 

 

 

 

SHAREHOLDER DETAILS

Start date

08/04/1997(estimated)

End date

-

 

Street name

-

House number

              -

Minor town

-

Postal town

-

Post code

-

Country

Switzerland

 

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                           NAFTALI HOLZER

Position                       Principal Manager

Start Date                     01/01/2013

Street                           46 CHARLOTTALEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           DAVID GOTLIB

Position                       Principal Manager

Start Date                     15/12/2009

Date of birth                 09/05/1977

Street                           31 CHARLOTTALEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Former director details

Name                           LEON MARCEL GOTLIB

Position                       Principal Manager

Start Date                     09/01/2009

End Date                      15/12/2009

Date of birth                 22/11/1947

Street

Post code

Country                        Switzerland

 

 

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.61.88

UK Pound

1

Rs.97.02

Euro

1

Rs.76.13

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

TPT

 


 

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.