MIRA INFORM REPORT

 

 

Report Date :

03.07.2014

 

IDENTIFICATION DETAILS

 

Name :

CHINTAMANI BVBA

 

 

Registered Office :

Schupstraat 9-/11 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

28.04.2005

 

 

Com. Reg. No.:

873540329

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

05

 

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 – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Belgium

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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 name and address

 

Business number         873540329

Company name            CHINTAMANI BVBA

Address                       SCHUPSTRAAT 9-/11

2018 ANTWERPEN

Number of staff            5

Date of establishment   28/04/2005

Telephone number       032334474

Fax number                  032334474

 

 

Commentary

The business was established over 9 years ago. The business has 5 employees.

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

The business has been at the address for less than 6 months.

Operating Result in the latest trading period decreased 31% on the previous trading period.

The business saw a decrease in their Cash Balance of 95% during the latest trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

58,290,722

63,681

2,977,889

8,135,470

31/12/2011

69,084,436

69,902

2,905,678

8,216,458

31/12/2010

70,218,568

81,035

2,843,486

6,735,228

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

18,132,980

5

2,597,892

85,644

31/12/2011

17,564,159

5

2,597,892

83,948

31/12/2010

28,900,251

4

2,597,892

97,466

 

Company information

 

Business number         873540329        Company name CHINTAMANI BVBA

Fax number                  032334474        Date founded 28/04/2005

Company status           active               Company type Private Limited Company (BL/LX)

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

Currency                      Euro (€)            Date of latest accounts 31/12/2012

Activity code                46761               Liable for VAT yes

 

 

Payment expectations

 

Past payments                                                               Payment expectation days 25.27

Industry average payment   164.62                                   Industry average day sales 125.64

expectation days outstanding

Day sales outstanding              90.38

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet                 Total

During the reporting year

ended 31-12-2012

Full-time Employees                  5

Part-time Employees                 -

Total Fte Employees                 5

Number of hours worked

Full-time Employees                  8,816

Part-time Employees                 -

Total                                         8,816

Personnel Charges

Full-time Employees                  159,584

Part-time Employees                 -

Total                                         159,584

Benefits In Addition To Wages               -

 

During the previous reporting year

Average number employees in Fte         5

Actual working hours                             8,405

Personnel Charges                               160,246

Gender and Education

Level

Men Full-Time Part-Time Total Fte

Primary education                                2 - 2

Secondairy education                          1 - 1

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                                            2 - 2

Other - - -

 

 

Personnel (NSSO classification)

 

Code                -

Description      FROM 5 TO 9 EMPLOYEES

 

 

Significant Events

 

Event Date                    14/12/2010

Event Description

Event Details                De vergoeding van de inbreng in natura bestaat uit 687 aandelen.

 

 

 


Profit & loss

 

Annual accounts                                          31-12-2012 %       31-12-2011 %       31-12-2010 Average

                                                                                                                                                                                   Indusry 2012         %

Weeks                                                         52                       52                       52

Currency                                                     EUR                    EUR                    EUR

Turnover                                                     58,290,722 -15.62 69,084,436 -1.62 70,218,568 46,485,458       25.40

Total operating expenses                               57,919,793 -15.50 68,545,241 -1.59 69,652,830 46,114,879       25.60

Operating result                                            370,929      -31.21 539,195      -4.69 565,738      140,970           163

Total financial income                                   1,857          -61.68 4,846       23.00 3,940         98,884           -98.12

Total financial expenses                               309,105      -34.81 474,139      -2.97 488,642      206,312           49.82

 

Results on ordinary operations before                 63.681              8.90 69,902    13.74 81,035    25,266     152

taxation

 

Taxation                                                    3,883         8.48    3,579        -76.29  15,094       20,807            -81.34

 

Results on ordinary operations after                   59.798           9.84 66,322    0.58  65,941    10,475     470

 

Taxation

 

Extraordinary items                                      12,413        300     -4,130        -         0               -3,969              312

Other appropriations                                    0.00           -         0.00           -         0.00           -                      -

Net result                                                    72,210        16.11 62,193       -5.68 65,941       6,525               1006

Gross Operating Margin                                -                -         -                -         -                56,835             -

Dividends                                                   -                -         -                -         -                172,177            -

Director remuneration                                   -                -         -                -         -                112,544            -

Employee costs                                           159,584      -0.41 160,246      67.00 95,955       125,946            26.71

Wages and salary                                          129,189      -4.15 134,779      70.80 78,911       105,550            22.40

Employee pension costs                                -                -         -                -         -                14,428             -

Social security contributions                          27,612        13.17 24,398       53.00 15,947       26,656             3.59

Other employee costs                                   2,782         160     1,069         -2.54 1,097         4,344               -35.96

Amortization and depreciation                       13,434        -38.25 21,755        -30.99 31,525        17,811             -24.58

 

 

balance sheet

 

 

Annual accounts

31-12-2012 %

31-12-2011

% 31-12-2010

average

2012

%

 

Weeks                                                        52                        52                       52

Currency                                                     EUR                     EUR                    EUR

Intangible fixed assets                                  0               -         0               -         0               1,571               -100

Tangible fixed assets                                    43,854        14.69 38,237       -28.47 53,453        184,117            -76.18

Land & building                                           -                -         -                -         -                362,988            -

Plant & machinery                                       22,250        84.23 12,077       -32.54 17,904        22,615              -1.61

Furniture & Vehicles                                       21,604        -17.41 26,159        -26.42 35,550        17,295 5,364     24.91

Leasing & Other Similar Rights                       -                -         -                -         -                142,153 32,369 -

Other tangible assets                                     0               -         0               -         0               7,588               -100

Financial fixed assets                                    8,192         2.50    7,992         3.89    7,693         306,282            -97.33

Total fixed assets                                         52,046        12.58 46,229       -24.40 61,146        394,259            -86.80

Inventories                                                  3,509,121 45.49 2,411,992 -72.41 8,743,558 3,102,024        13.12

Raw materials & consumables                       -                -         -                -         -                7,209,884         -

Work in progress                                          0               -         0               -         0               2,384               -100

Finished goods                                             3,509,121 45.49 2,411,992 -72.41 8,743,558 1,994,651        75.93

Other stocks                                                0               -         0               -         0               569,553            -100

Trade debtors                                              14,434,256 3.39    13,961,108 -30.14 19,985,648 4,236,087           240

Cash                                                          50,853        -95.30 1,082,947 1272 78,902       227,241            -77.62

other amounts receivable                              51,448        28.89 39,916       37.69 28,989       209,025            -75.39

Miscellaneous current assets                          35,255        60.49 21,967       994     2,008         18,235              93.34

Total current assets                                      18,080,934 3.21    17,517,930 -39.26 28,839,105 7,321,447         146

 

Total Assets                                                             18,132,980 3.24        17,564,159 -39.22  28,900,251 7,675,911             136

     1,453,566


 

ratio analysis

 

Profit Before Tax

0.11

10.0

0.10

-16.67

0.12

-29,00

0.38

Return on capital employed

0.78

-8.24

0.85

-28.57

1.19

29,00

-97.31

Return on total assets employed

0.35

-12.50

0.40

42.86

0.28

-200,00

0.18

Return on net assets employed

2.14

-11.20

2.41

-15.44

2.85

19,00

-88.74

Sales / net working capital

7.17

-14.74

8.41

-19.37

10.43

44,00

-99

Stock turnover ratio

6.02

72.49

3.49

-71.97

12.45

116,00

-94.81

Debtor days

90.38

22.53

73.76

-29.00

103.89

143,00

-36.80

Creditor days

25.27

70.51

14.82

-82.29

83.69

125,00

-79.78

 

 

short term stability

 

 

 

 

Current ratio

1.82

-3.19

1.88

44.62

1.30

6,00

-79.78

Liquidity ratio / acid ratio

1.47

-9.26

1.62

78.02

0.91

4,00

-63.25

Current debt ratio

3.34

4.38

3.20

-58.82

7.77

9,00

-62.89

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

372.29

-8.59

407.28

15.38

352.98

357,00

4.28

Equity in percentage

16.42

-0.73

16.54

68.09

9.84

-3.189,00

0.51

Total debt ratio

5.09

0.99

5.04

-44.98

9.16

11,00

-53.73

 


 

Industry comparison

 

Activity code                46761

Activity description      Wholesale of diamonds and other precious stones

 

 

Payment Information Summary

 

Total number of Invoices available                                                                                     1

Total number of Invoices paid within or up to 30 days after the due date                                        0

Total number of Invoices paid more than 30 days after the due date                                              1

Total number of Invoices currently outstanding where the due date has not yet been reached 0

Total number of Invoices currently outstanding beyond the due date                                              0

 

 

Payment expectations

 

Payment expectation days        25.27

Day sales outstanding 90.38

 

 

Industry comparison

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Industry average payment

expectation days                      164.62

Industry average day sales

outstanding                              125.64

 

 

Payment expectations

 

Company result 25.27

Lower               134.13

Median             84.93

Upper               45.40

 


Day sales outstanding

 

Company result            90.38

Lower                           110.17

Median                         59.01

Upper              

 

 

Group Structure

 

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

NSSO details

 

Business number                     873540329

Name of defendant                   -

Legal form of defendant           -

Date of summons                     -

Labour court                           

 

 

Bankruptcy details

 

There is no bankruptcy data against this company

 

Bankruptcy Data

 

court data

there is no data for this company


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.59.97

UK Pound

1

Rs.102.90

Euro

1

Rs.82.02

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

NIS

 

               

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.