MIRA INFORM REPORT

 

 

Report Date :

10.02.2014

 

IDENTIFICATION DETAILS

 

Name :

JAYVIDIAM NV

 

 

Registered Office :

Hoveniersstraat 30, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

12.12.1991

 

 

Com. Reg. No.:

445908208

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

LINE OF BUSINESS :

WHOLESALE OF DIAMONDS AND OTHER PRECIOUS STONES

 

 

No. of Employees :

Not Available

 

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

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 2011 Belgian GDP grew by 1.8%, the unemployment rate decreased slightly to 7.2% from 8.3% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 4.2% in 2011 and 3.3% in 2012. Fourth quarter GDP growth in 2012 was at -0.1%, the third consecutive quarter of negative growth. This brought economic growth for the whole of 2012 to negative 0.2%. It also left Belgium on the brink of a possible recession at the end of 2012. However, at year's end, the government appeared close to meeting its 2012 budget deficit goal of 3% of GDP. 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

445908208

Company name

JAYVIDIAM NV

Address

HOVENIERSSTRAAT 30

 

2018 ANTWERPEN

Number of staff

0

Date of establishment

12/12/1991

Telephone number

032320595

Fax number

032320595

 

 

Commentary

 

The business was established over 22 years ago.

No employees are recorded for this business.

The business has been at the address for over 8 years.

Operating Result in the latest trading period increased 69% on the previous trading period.

A 31% growth in Total Assets occurred during the latest trading period.

Pre-tax profits increased by 61% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 98% during the latest trading period.

Turnover in the latest trading period increased 39% on the previous trading period.

 

 

Accounts

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

30,531,893

67,030

1,303,505

997,480

31/12/2011

21,862,881

41,496

1,255,785

958,167

31/12/2010

13,215,461

26,852

1,223,389

972,822

 

 

Accounts

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

9,145,053

0

61,973

64,587

31/12/2011

6,959,312

0

61,973

48,145

31/12/2010

4,783,639

0

61,973

36,406

 

 

Trends

 

Profitability

 

 

Liquidity

 

 

Net worth

 

 

 

 

Payment expectations

 

Past payments

 

Payment expectation days

36.57

Industry average payment expectation days

167.34

Industry average day sales outstanding

121.35

Day sales outstanding

96.25

 

 

Court data summary

 

Bankruptcy details

Court action type

no

Protested bills

Bill amount

-

NSSO details

Date of summons

-

Business number

445908208

Company name

JAYVIDIAM NV

Fax number

032320595

Date founded

12/12/1991

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.0445.908.208

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Joint Industrial Committee (JIC)

 

Significant Events

 

Event Date

26/06/2013

Event Description

 

Event Details

De 306 nieuwe aandelen worden als volgt toegekend: Tejani Gitaben 32 aandelen, Tejani Vishal 66 aandelen en Vishal Manishkumar 208 aandelen.



comparison mode

average

median

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

30,531,893

39.65

21,862,881

65.43

13,215,461

46,632,531

-34.53

Total operating expenses

30,269,273

39.44

21,707,546

64.95

13,160,157

46,240,618

-34.54

Operating result

262,620

69.07

155,334

180

55,304

147,817

77.67

Total financial income

24

6343

0

-99

141

97,084

-99

Total financial expenses

195,614

71.83

113,839

298

28,593

203,915

-4.07

Results on ordinary operations before taxation

67,030

61.53

41,496

54.54

26,852

32,736

104

Taxation

19,310

112

9,100

102

4,500

20,918

-7.69

Results on ordinary operations after taxation

47,720

47.30

32,396

44.94

22,352

17,844

167

Extraordinary items

0

-

0

-

0

-4,553

0

Other appropriations

0.00

-

0.00

-

0

-

-

Net result

47,720

47.30

32,396

44.94

22,352

13,309

258

other information

Dividends

-

-

-

-

-

172,177

-

Director remuneration

66,208

-4.03

68,986

-0.09

69,048

114,302

-42.08

Employee costs

-

-

-

-

-

126,646

-

      Wages and salary

-

-

-

-

-

106,139

-

      Employee pension costs

-

-

-

-

-

14,428

-

      Social security contributions

-

-

-

-

-

26,753

-

      Other employee costs

0

-

0

-

0

4,402

-100

Amortization and depreciation

16,867

7.10

15,749

12.06

14,054

17,955

-6.06

 

 

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

0

-

0

-

0

1,570

-100

Tangible fixed assets

313,675

-4.43

328,222

7.92

304,124

184,414

70.09

      Land & building

276,186

-1.86

281,426

-4.04

293,265

359,608

-23.20

      Plant & machinery

3,103

-31.28

4,515

-23.82

5,926

22,793

-86.39

      Furniture & Vehicles

34,386

-18.67

42,282

757

4,933

17,438 5,418

97.19

      Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

      Other tangible assets

0

-

0

-

0

7,711

-100

Financial fixed assets

-

-

-

-

-

294,763

-

Total fixed assets

313,675

-4.43

328,222

7.92

304,124

387,230

-19.00

Inventories

715,802

77.55

403,150

357

88,173

3,092,433

-76.85

      Raw materials & consumables

-

-

-

-

-

7,209,884

-

      Work in progress

0

-

0

-

0

2,426

-100

      Finished goods

715,802

77.55

403,150

357

88,173

1,981,611

-63.88

      Other stocks

0

-

0

-

0

574,617

-100

Trade debtors

8,051,252

151

3,198,650

-16.92

3,850,062

4,172,397

92.96

Cash

54,355

-98.20

3,027,109

462

537,930

226,713

-76.02

other amounts receivable

9,779

348

2,181

-34.90

3,350

184,589

-94.70

Miscellaneous current assets

189

-

0

-

0

17,803

-98.94

Total current assets

8,831,378

33.18

6,631,090

48.03

4,479,515

7,222,269

22.28

Total Assets

9,145,053

31.41

6,959,312

45.48

4,783,639

7,577,514 1,453,566

20.69

current liabilities

Trade creditors

3,032,941

42.63

2,126,384

185

743,735

3,066,773

-1.10

Short term group loans

-

-

-

-

-

-

-

Financial debts

2,474,246

110

1,172,838

25.46

934,838

4,242,556 192,320

-41.68

Current portion of long term debt

22,954

0

22,954

0.00

22,954

108,079 15,346

-78.76

Amounts Payable for Taxes, Remuneration & Social Security

19,765

38.56

14,265

178

5,120

9,423 -

-41.70

Miscellaneous current liabilities

2,283,992

-2.25

2,336,483

29.80

1,800,046

662

- -

Total current liabilities

7,833,897

38.09

5,672,923

61.77

3,506,693

5,360,460

46.14

Long term debts and liabilities

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

7,650

-75.00

30,604

-42.86

53,557

-99

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-

0

-

0

3,220 0

-100

Other long term liabilities

0

-

0

-

0

129,765

-100

Total long term debts

7,650

-75.00

30,604

-42.86

53,557

562,577

-98.64

shareholders equity

Issued share capital

61,973

0

61,973

0.00

61,973

911,094

-93.20

Share premium account

-

-

-

-

-

109,362

-

Reserves

1,241,532

4.00

1,193,812

2.79

1,161,416

699,735

77.43

Revaluation reserve

-

-

-

-

-

968,672

-

Total shareholders equity

1,303,505

3.80

1,255,785

2.65

1,223,389

1,640,673

-20.55

Working capital

997,480

4.10

958,167

-1.51

972,822

1,861,809

-46.42

Cashflow

64,587

34.15

48,145

32.25

36,406

28,110

129

Net worth

1,303,505

3.80

1,255,785

2.65

1,223,389

1,637,427

-20.39

 

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average
2012

%

Trading performance

Profit Before Tax

0.22

15.79

0.19

-5.00

0.20

-26,00

0.85

Return on capital employed

5.11

58.20

3.23

53.81

2.10

29,00

-82.38

Return on total assets employed

0.73

21.67

0.60

7.14

0.56

-203,00

0.36

Return on net assets employed

5.14

55.76

3.30

50.68

2.19

19,00

-72.95

Sales / net working capital

30.61

34.14

22.82

68.04

13.58

45,00

-99

Stock turnover ratio

2.34

27.17

1.84

174

0.67

111,00

-97.89

Debtor days

96.25

80.24

53.40

-49.78

106.34

133,00

-27.63

Creditor days

36.57

2.29

35.75

73.29

20.63

122,00

-70.02

short term stability

Current ratio

1.13

-3.42

1.17

-8.59

1.28

7,00

-87.44

Liquidity ratio / acid ratio

1.04

-5.45

1.10

-12.00

1.25

4,00

-74.00

Current debt ratio

6.01

32.96

4.52

57.49

2.87

9,00

-33.22

Liquidity ratio reprocessed

-

-

-

-

-

-

-

long term stability

Gearing

192.16

96.76

97.66

18.13

82.67

363,00

-47.06

Equity in percentage

14.25

-21.01

18.04

-29.45

25.57

-3.247,00

0.44

Total debt ratio

6.02

32.60

4.54

56.01

2.91

11,00

-45.27

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

 

 

Payment expectations

 

Payment expectation days

36.57

Day sales outstanding

96.25

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

167.34

Industry average day sales outstanding

121.35

 

 

Industry quartile analysis

 

Payment expectations

Company result

36.57

Lower

134.58

Median

84.93

Upper

45.17

 



Day sales outstanding

Company result

96.25

Lower

112.48

Median

58.70

Upper

28.11

 

 

 

 


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

 

 

Individual Shareholders

 

Shareholder Name

Forename

Vishal

Middle name

-

Surname

Tejani

 

 

Shareholder Details

Start date

16/07/2013(estimated)

End date

-

Percentage owned

-

 

 

Shareholder Address

Street name

Quinten Matsijslei

House number

19

Minor town

-

Postal town

Antwerpen

Post code

2018

Country

Belgium

 

Shareholder Name

Forename

Gitaben

Middle name

-

Surname

Tejani

 

 

Shareholder Details

Start date

16/07/2013(estimated)

End date

-

Percentage owned

-

 

 

Shareholder Address

Street name

Quinten Matsijslei

House number

19

Minor town

-

Postal town

Antwerpen

Post code

2018

Country

Belgium

 

Shareholder Name

Forename

Manishkumar

Middle name

-

Surname

Vishal

 

 

Shareholder Details

Start date

16/07/2013(estimated)

End date

-

Percentage owned

-

 

 

Shareholder Address

Street name

-

House number

-

Minor town

-

Postal town

-

Post code

-

Country

-

 

 

NSSO details

 

Business number

445908208

Name of defendant

-

Legal form of defendant

-

Date of summons

-

Labour court

-

 

 

Bankruptcy details

 

 

There is no bankruptcy data against this company

 

 

 

court data

 

there is no data for this company

 

 

Current director details

 

Name

VISHAL GHANSHYAMBHAI TEJANI

Position

Director

Start Date

01/07/2002

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

GITABEN GHANSHAM TEJANI

Position

Managing Director

Start Date

13/08/2002

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

GITABEN GHANSHAM TEJANI

Position

Director

Start Date

05/06/1996

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

 

Former director details

 

Name

RAJEN SURESH PARIKH

Position

Principal Manager

Start Date

31/08/1997

End Date

-

Street

26 BEUKENLAAN ANTWERPEN

Post code

2020

Country

Belgium

 

 

Name

RAJEN SURESH PARIKH

Position

Director

Start Date

31/08/1997

End Date

-

Street

26 BEUKENLAAN ANTWERPEN

Post code

2020

Country

Belgium

 

 

Name

POPATHBHAI TEJANI GHANSHAM

Position

Managing Director

Start Date

03/06/2009

End Date

31/12/2010

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

TEJANI GITABEN GHANSHAM

Position

Director

Start Date

03/06/2009

End Date

31/12/2010

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

GHANSHAM TEJANI VISHAL

Position

Director

Start Date

03/06/2009

End Date

31/12/2010

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

TEJANI GHANSHAM POPATBHAI

Position

Managing Director

Start Date

03/06/2009

End Date

31/12/2011

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

TEJANI VISHAL GHANSHAM

Position

Director

Start Date

03/06/2009

End Date

31/12/2012

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

GITABEN GHANSHAM TEJANI

Position

Director

Start Date

03/06/2009

End Date

31/12/2012

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

TEJANI GHANSHAM POPATBHAI

Position

Managing Director

Start Date

03/06/2009

End Date

31/12/2012

Street

19 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

 

Name

MANISHKUMAR TEJANI

Position

Director

Start Date

30/03/1998

End Date

-

Street

 

Post code

 

Country

 

 

 

 

 

 


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.62.32

UK Pound

1

Rs.101.78

Euro

1

Rs.84.68

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.