MIRA INFORM REPORT

 

 

Report Date :

19.02.2014

 

           

 

 

 

 

Tel. No.:

32-3-2320284

 

 

IDENTIFICATION DETAILS

 

Name :

AVITAL DIAMONDS BVBA

 

 

Registered Office :

Schupstraat 1, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

03.11.2010

 

 

Com. Reg. No.:

830942778

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

LINE OF BUSINESS :

SUBJECT IS ENGAGED IN THE PREPARATION OF DIAMONDS

 

 

No. of Employees :

1

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

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 – 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

830942778

Company name

AVITAL DIAMONDS BVBA

Address

SCHUPSTRAAT 1

 

2018 ANTWERPEN

Number of staff

1

Date of establishment

03/11/2010

Telephone number

032273600

Fax number

 

 

 

 

 

Commentary

 

The business was established over 3 years ago.

The business has 1 employees.

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

Operating Result in the latest trading period increased 53% on the previous trading period.

Net Worth increased by 50% during the latest trading period.

A 250% growth in Total Assets occurred during the latest trading period.

Pre-tax profits increased by 25% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 57% during the latest trading period.

Working Capital is a negative amount during the latest trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

 

14,970

29,898

-15,182

31/12/2011

1,898,200

11,973

19,850

-9,353

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

798,196

0

12,400

17,301

31/12/2011

227,975

0

12,400

12,992

 

 

Trends

 

Profitability

 

http://app.creditsafe.be/CSBELive/Images/arrow_up.gif

 

Liquidity

 

http://app.creditsafe.be/CSBELive/Images/arrow_down.gif

 

Net worth

 

http://app.creditsafe.be/CSBELive/Images/arrow_up.gif

 

 

 

Payment expectations

 

Past payments

 

Payment expectation days

-

Industry average payment expectation days

93.58

Industry average day sales outstanding

109.45

Day sales outstanding

-

 

 

Court data summary

 

Bankruptcy details

Court action type

no

Protested bills

Bill amount

-

NSSO details

Date of summons

-

Business number

830942778

Company name

AVITAL DIAMONDS BVBA

Fax number

 

Date founded

03/11/2010

Company status

active

Company type

Private Limited Company (BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2012

Activity code

32121

liable for VAT

 

Activity description

Preparation of diamonds

VAT Number

BE.0830.942.778

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year
ended 31-12-2012

 

Full-time Employees

-

Part-time Employees

1

Total Fte Employees

0

 

 

Number of hours worked

 

Full-time Employees

-

Part-time Employees

464

Total

464

 

 

Personnel Charges

 

Full-time Employees

-

Part-time Employees

5,225

Total

5,225

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

-

Actual working hours

-

Personnel Charges

-

Benefits In Addition To Wages

-

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

-

1

0

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

 

Gender and Education Level

 

 

 

Men

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

1

0

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

-

1

0

Blue collar worker

-

-

-

Other

-

-

-

 

Temporary personnel

Total

Average number of temporary staff

-

Actual working hours

-

Cost of temporary staff

-

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

-

-

-

Leavers

-

-

-

 

Total of formal continuing vocational training initiatives for workers paid by the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

Total of less formal and informal continuing vocational training initiatives for workers paid by the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

Total of initial training initiatives at the expense of the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

 

 

Personnel (NSSO classification)

 

Code

-

Description

FROM 1 TO 4 EMPLOYEES

 

 

Joint Industrial Committee (JIC)

 

comparison mode

average

median

 

 

 

Profit & loss

 

Annual accounts

31-12-2012

%

31-12-2011

%

 

Industry average

%

Weeks

52

 

60

 

-

 

 

Currency

EUR

 

EUR

 

-

 

 

Turnover

-

-

1,898,200

-

-

-

-

Total operating expenses

-

-

1,877,856

-

-

-

-

Operating result

31,277

53.73

20,345

-

-

-

-

Total financial income

63,864

73.12

36,890

-

-

-

-

Total financial expenses

80,170

77.13

45,261

-

-

-

-

Results on ordinary operations before taxation

14,970

25.03

11,973

-

-

-

-

Taxation

4,922

8.82

4,523

-

-

-

-

Results on ordinary operations after taxation

10,048

34.88

7,450

-

-

-

-

Extraordinary items

0

-

0

-

-

-

-

Other appropriations

0.00

-

0.00

-

-

-

-

Net result

10,048

34.88

7,450

-

-

-

-

other information

Dividends

-

-

-

-

-

-

-

Director remuneration

-

-

-

-

-

-

-

Employee costs

5,225

-

-

-

-

-

-

      Wages and salary

4,670

-

-

-

-

-

-

      Employee pension costs

-

-

-

-

-

-

-

      Social security contributions

554

-

-

-

-

-

-

      Other employee costs

0

-

0

-

-

-

-

Amortization and depreciation

7,252

30.85

5,542

-

-

-

-

 

 

balance sheet

 

Annual accounts

31-12-2012

%

31-12-2011

%

 

Industry average

%

Weeks

52

 

60

 

-

 

 

Currency

EUR

 

EUR

 

-

 

 

Intangible fixed assets

0

-

0

-

-

-

-

Tangible fixed assets

39,680

54.98

25,603

-

-

-

-

      Land & building

-

-

-

-

-

-

-

      Plant & machinery

28,388

89.14

15,009

-

-

-

-

      Furniture & Vehicles

11,292

6.58

10,594

-

-

- -

-

      Leasing & Other Similar Rights

-

-

-

-

-

- -

-

      Other tangible assets

0

-

0

-

-

-

-

Financial fixed assets

5,400

50.0

3,600

-

-

-

-

Total fixed assets

45,080

54.37

29,203

-

-

-

-

Inventories

118,538

10325

1,137

-

-

-

-

      Raw materials & consumables

-

-

-

-

-

-

-

      Work in progress

0

-

0

-

-

-

-

      Finished goods

0

-

0

-

-

-

-

      Other stocks

118,538

10325

1,137

-

-

-

-

Trade debtors

522,130

1900

26,094

-

-

-

-

Cash

71,284

-57.43

167,442

-

-

-

-

other amounts receivable

41,164

904

4,098

-

-

-

-

Miscellaneous current assets

0

-

0

-

-

-

-

Total current assets

753,116

278

198,771

-

-

-

-

Total Assets

798,196

250

227,975

-

-

- -

-

current liabilities

Trade creditors

361,102

300

90,256

-

-

-

-

Short term group loans

-

-

-

-

-

-

-

Financial debts

284,214

-

-

-

-

- -

-

Current portion of long term debt

-

-

-

-

-

- -

-

Amounts Payable for Taxes, Remuneration & Social Security

10,023

109

4,795

-

-

- -

-

Miscellaneous current liabilities

112,959

-0.10

113,073

-

-

-

- -

Total current liabilities

768,298

269

208,125

-

-

-

-

Long term debts and liabilities

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

-

-

-

-

-

-

- -

Deffered taxes

-

-

-

-

-

- -

-

Provisions for Liabilities & Charges

0

-

0

-

-

- -

-

Other long term liabilities

0

-

0

-

-

-

-

Total long term debts

0

-

0

-

-

-

-

shareholders equity

Issued share capital

12,400

0

12,400

-

-

-

-

Share premium account

-

-

-

-

-

-

-

Reserves

17,498

134

7,450

-

-

-

-

Revaluation reserve

-

-

-

-

-

-

-

Total shareholders equity

29,898

50.62

19,850

-

-

-

-

Working capital

-15,182

-62.31

-9,353

-

-

-

-

Cashflow

17,301

33.16

12,992

-

-

-

-

Net worth

29,898

50.62

19,850

-

-

-

-

 

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

 

Industry average

%

Trading performance

Profit Before Tax

-

-

0.63

-

-

-

-

Return on capital employed

50.07

-16.99

60.32

-

-

-

-

Return on total assets employed

1.88

-64.19

5.25

-

-

-

-

Return on net assets employed

50.07

-16.99

60.32

-

-

-

-

Sales / net working capital

-

-

-202.94

-

-

-

-

Stock turnover ratio

-

-

0.06

-

-

-

-

Debtor days

-

-

5.02

-

-

-

-

Creditor days

-

-

17.54

-

-

-

-

short term stability

Current ratio

0.98

2.08

0.96

-

-

-

-

Liquidity ratio / acid ratio

0.83

-12.63

0.95

-

-

-

-

Current debt ratio

25.70

145

10.48

-

-

-

-

Liquidity ratio reprocessed

-

-

-

-

-

-

-

long term stability

Gearing

950.61

-

-

-

-

-

-

Equity in percentage

3.75

-56.95

8.71

-

-

-

-

Total debt ratio

25.70

145

10.48

-

-

-

-

 


Industry comparison

 

Activity code

32121

Activity description

Preparation of diamonds

 

 

Industry comparison

 

Activity code

32121

Activity description

Preparation of diamonds

Industry average payment expectation days

93.58

Industry average day sales outstanding

109.45

 

 

Industry quartile analysis

 

Payment expectations

Company result

-

Lower

130.12

Median

68.57

Upper

23.93

 



Day sales outstanding

Company result

-

Lower

88.02

Median

43.52

Upper

14.21

 

 

 

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

Eric

Middle name

-

Surname

Avital

 

 

Shareholder Details

Start date

03/11/2010

End date

-

Percentage owned

100%

 

 

Shareholder Address

Street name

Willem Herreynsstraat

House number

7

Minor town

-

Postal town

Edegem

Post code

2650

Country

Belgium

 

 

NSSO details

 

Business number

830942778

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

ERIC AVITAL

Position

Principal Manager

Start Date

20/09/2012

Date of birth

05/08/1970

Street

7 WILLEM HERREYNSSTRAAT EDEGEM

Post code

2650

Country

Belgium

 

 

Name

ERIC AVITAL

Position

Non Statutory Partner

Start Date

03/11/2010

Date of birth

05/08/1970

Street

7 WILLEM HERREYNSSTRAAT EDEGEM

Post code

2650

Country

Belgium

 

 

 

Former director details

 

Name

HAGIT SAKI

Position

Principal Manager

Start Date

18/10/2012

End Date

30/09/2012

Street

7 WILLEM HERREYNSSTRAAT EDEGEM

Post code

2650

Country

Belgium

 

 

 

 

 


DIAMOND INDUSTRY – INDIA

 

-            From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-            The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-            The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-            Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-            Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-            Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-            Excerpts from Times of India dated 30th October 2010 is as under –

 

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

 

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.12

UK Pound

1

Rs.103.93

Euro

1

Rs.85.17

 

 

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%)