MIRA INFORM REPORT

 

 

Report Date :

11.07.2014   

 

IDENTIFICATION DETAILS

 

Name :

JAYAM NV

 

 

Registered Office :

Schupstraat 18-20 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

01.11.1960

 

 

Com. Reg. No.:

404965892

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

09

 

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 :

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                                                     404965892

Company name                                                       JAYAM NV

Address                                                                   SCHUPSTRAAT 18-20

2018 ANTWERPEN

Number of staff                                                       9

Date of establishment                                             01/11/1960

Telephone number                                                  032310935

Fax number                                                            032329220

 

 

Commentary

 

The business was established over 54 years ago.

The business has 10 employees.

The business is part of a group.

This business has a foreign parent business.

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

A 35% growth in Total Assets occurred during the latest trading period.

Pre-tax profits decreased by 99% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 50% during the latest trading period

 

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/03/2013

66,336,125

5,754

10,548,995

26,225,604

31/03/2012

59,306,695

701,039

9,963,423

25,249,239

31/03/2011

43,991,635

507,748

8,902,988

24,204,142

 

Accounts                   

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/03/2013

86,399,279

9

10,385,970

228,854

31/03/2012

63,808,220

11

17,676,376

554,167

31/03/2011

52,793,768

12

16,618,674

262,381

 

 

Payment expectations

 

Past payments

 

Payment expectation days

206.08

Industry average payment expectation days

133.33

Industry average day sales outstanding

134.28

 

Company information

 

Business number

404965892

Company name

JAYAM NV

Fax number

032329220

Date founded

01/11/1960

Company status

active

Company type

Public Limited Liability

Company (BE)

 

 

 

 

Currency

Euro (€)

Date of latest accounts

31/03/2013

Activity code

46761

Liable for VAT

yes

Activity description

Wholesale of diamonds

and other precious stones

VAT Number

BE.0404.965.892

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year

 

ended 31-03-2013

 

Full-time Employees

10

Part-time Employees

3

Total Fte Employees

11

 

                                                                                 

Number of hours worked

Full-time Employees                                                  16,824

Part-time Employees                                                 2,724

Total                                                                          19,548

 

Personnel Charges

Full-time Employees                                                  492,409

Part-time Employees                                                 79,727

Total                                                                          572,136

Benefits In Addition To Wages                                  -

 

During the previous reporting year

Average number employees in Fte                          11

Actual working hours                                                19,884

Personnel Charges                                                    596,106

Benefits In Addition To Wages                                  -

 

Type of Contract

Full-Time

Part-Time

Total Fte

 

Unlimited Duration Contracts

8

4

10

 

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)

5

-

5

 

Higher education

-

-

-

 

(university)

 

 

 

 

Women

Full-Time

Part-Time

Total Fte

 

Primary education                -                                       - -

Secondairy education

-

-

-

 

Higher education (non university)

3

4

5

 

Higher education

-

-

-

 

(university)

 

 

 

 

 

 

 

 

 

 

Working Category

Full-Time

Part-Time

Total Fte

 

Management

-

-

-

 

White collar worker

7

2

8

 

Blue collar worker

1

2

2

 

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

1

1

2

 

Leavers

3

-

3

 

 

 

Personnel (NSSO classification)

 

Code                                  -

Description                         FROM 10 TO 19 EMPLOYEES

 

Joint Industrial Committee (JIC)

 

Significant Events

Event Date

21/03/2013

Event Description

Event Details

Bekrachtiging van de beslissing genomen op 20.12.2011 tot omzetting van de aandelen aan toonder in aandelen op naam.

 

 

Profit & loss

 

Annual accounts

31-03-2013

 

31-03-2012

%

31-03-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

66,336,125

11.85

59,306,695

34.81

43,991,635

40,657,642

63.16

Total operating expenses

64,211,533

11.95

57,356,826

34.35

42,693,655

40,254,905

59.51

Operating result

2,124,592

8.96

1,949,869

50.22

1,297,980

201,520

954

Total financial income

110,450

29.85

85,060

-44.86

154,264

56,154

96.69

Total financial expenses

2,229,289

67.13

1,333,890

41.23

944,497

197,934

1026

Results on ordinary operations before taxation

5,754

-99

701,039

38.07

507,748

54,149

-89.37

Taxation

-

-

162,127

-

-

19,188

-

Results on ordinary operations after taxation

5,754

-98.93

538,912

6.14

507,748

40,005

-85.62

Extraordinary items

151,313

335

-45,111

15.45

-292,064

2,253

6616

Other appropriations

0

-

0

-

0

-

-

Net result

157,067

-68.19

493,801

128

215,684

42,285

271

Gross Operating Margin

-

-

-

-

-

56,374

-

Dividends

-

-

-

-

-

160,017

-

Director remuneration

91,794

-2.26

93,915

-

-

144,326

-36.40

Employee costs

572,135

0. 11

571,526

7.29

532,698

176,454

224

Wages and salary

459,029

3.69

442,676

7.36

412,347

150,640

204

Employee pension costs

-

-

-

-

-

153

-

Social security contributions

110,269

-7.15

118,756

6.15

111,880

39,277

180

Other employee costs

2,838

-71.89

10,095

19.17

8,471

3,688

-23.05

Amortization and depreciation

71,787

18.92

60,366

29.27

46,697

21,860

228

 

 

balance sheet

 

Annual accounts

31-03-2013

%

31-03-2012

%

31-03-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

808

-100

Tangible fixed assets

493,632

-3.53

511,708

56.86

326,222

223,614

120

Land & building

-

-

-

-

-

446,256

-

Plant & machinery

53,991

-13.97

62,755

-11.94

71,267

38,072

41.81

Furniture & Vehicles

54,987

-14.81

64,544

672

8,352

15,947 4,471

244

Leasing & Other Similar Rights

-

-

-

-

-

14,695 19,027

-

Other tangible assets

384,654

0.06

384,409

55.88

246,603

5,349

7091

Financial fixed assets

178,146

-32.09

262,326

-14.49

306,772

52,773

237

Total fixed assets

671,778

-13.21

774,034

22.28

632,994

243,431

175

Inventories

25,579,771

27.24

20,102,802

-2.44

20,605,176

3,482,814

634

Raw materials & consumables

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

6,026

-100

Finished goods

25,579,771

27.24

20,102,802

-2.44

20,605,176

2,326,057

999

Other stocks

0

-

0

-

0

553,678

-100

Trade debtors

51,590,850

41.14

36,552,330

38.47

26,397,256

6,042,174

753

Cash

641,222

-50.12

1,285,422

-16.77

1,544,499

272,349

135

other amounts receivable

7,819,252

56.17

5,007,021

41.53

3,537,829

159,994

4787

Miscellaneous current assets

96,406

11.31

86,611

13.94

76,014

20,783

363

Total current assets

85,727,501

36.00

63,034,186

20.85

52,160,774

9,376,391

814

Total Assets

86,399,279

35.40

63,808,220

20.86

52,793,768

9,590,610 1,529,358

800

 


CURRENT LIABILITIES

 

 

Trade creditors

36,254,154

135

15,396,565

110

7,327,309

3,821,839

848

Short term group loans                   -                 -          -                 -          -                 - -

 

Financial debts

21,678,862

4.41

20,763,109

2.12

20,332,140

5,413,582 194,404

300

 

Current portion of long term debt

-

-

-

-

-

55,118 12,139

-

 

Amounts Payable for Taxes, Remuneration & Social Security

55,453

-75.12

222,924

256

62,582

8,355 -

79.60

 

Miscellaneous current liabilities

1,513,428

7.92

1,402,349

497

234,601

193

--

 

Total current liabilities

59,501,897

57.48

37,784,947

35.16

27,956,632

6,899,974

762

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

--

 

Other long term loans

16,348,387

1.80

16,059,850

0.79

15,934,149

889

--

 

Deffered taxes

-

-

-

-

-

49,067 41,554

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

4,138 0

-100

 

Other long term liabilities

0

-

0

0

-1

33,193

-100

 

Total long term debts

16,348,387

1.80

16,059,850

0.79

15,934,148

831,647

1865

SHAREHOLDERS EQUITY

 

Issued share capital

10,385,970

-41.24

17,676,376

6.36

16,618,674

1,157,650

797

 

Share premium account

-

-

-

-

-

129,193

-

 

Reserves

163,025

2. 11

-7,712,953

99

-7,715,686

631,976

-74.20

 

Revaluation reserve

-

-

-

-

-

1,468,843

-

 

Total shareholders equity

10,548,995

5.88

9,963,423

11.91

8,902,988

1,858,988

467

 

Working capital

26,225,604

3.87

25,249,239

4.32

24,204,142

2,476,416

959

 

Cashflow

228,854

-58.70

554,167

111

262,381

60,523

278

 

Net worth

10,548,995

5.88

9,963,423

11.91

8,902,988

1,858,180

467

 

 


 

ratio analysis

 

 

Annual accounts

31-03-2013

change(%)

31-03-2012

change(%)

31-03-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

Profit Before Tax

0.01

-99

1.18

2.61

1.15

4,00

-99

 

Return on capital employed

0.02

-99

2.69

31.86

2.04

4,00

-99

 

Return on total assets employed

0.01

-99

1.10

14.58

0.96

-10,00

0.10

 

Return on net assets employed

0.05

-99

7.04

23.51

5.70

9,00

-99

 

Sales / net working capital

2.53

7.66

2.35

29.12

1.82

53,00

-99

 

Stock turnover ratio

38.56

13.75

33.90

-27.63

46.84

73,00

-47.18

 

Debt or days

283.87

26.19

224.96

2.71

219.02

261,00

8.76

 

Credit or days

206.08

110

97.98

56.42

62.64

170,00

21.22

SHORT TERM STABILITY

 

Current ratio

1.44

-13.77

1.67

-10.70

1.87

3,00

-92.80

 

Liquidity ratio / acid ratio

1.01

-11.40

1.14

0.88

1.13

2,00

-49.50

 

Current debt ratio

5.64

48.81

3.79

20.70

3.14

20,00

-71.80

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

Gearing

360.48

-2.46

369.58

-9.27

407.35

250,00

44.19

 

Equity in percentage

12.21

-21.78

15.61

-7.41

16.86

-272,00

4.49

 

Total debt ratio

7.19

33.15

5.40

9.53

4.93

20,00

-64.05

 

 

Industry comparison

 

Activity code

46761

 

Activity description

Wholesale of diamonds and other precious stones

 


 

Payment Information

 

Suspension of payments / moratorium history

Amount -Details -

Payment expectations

Payment expectation days Day sales outstanding

206.08 283.87

 

Industry comparison

                                        

Activity code

46761

Activity description

Industry average payment expectation days

Industry average day sales outstanding

Industry quartile analysis

Wholesale of diamonds and other precious stones 133.33

134.28

                                        

 

Payment expectations

 

Company result

206.08

Lower

127.94

Median

79.51

Upper

46.56

 

Day sales outstanding

 

Company result

283.87

Lower

109.87

Median

56.46

Upper

27.62

 


 

Group Structure

Company name                                  Business number                                 Latest Financials

                                                             404965892                                                31-03-2013              

- - DIAMOND VALLEE                                   482856309                                                31-12-2012              

- - JAYAM CHINA LTD

 

Minority Shareholders

 

Company name

Business number

%

Date of accounts

  JAYAM DIAMONDS INTERNATIONAL PTE. LTD.

-

-

-

FAS EAST                   INVESTMENT IN VEREFFENING NV

448977564

19.09

30/12/2006

SACHIN DIAMONDS BEIGIUM IN VEREFFENING NV

867740719 

3.82

31/12/2011

 

 

Minority Interests

 

Business           Company name number

Date of accounts

447811485         Sports of Club of India NV

14/11/2012

 

 

Group Structure

               

Companies that match this address

Business number

Company name

Date of accounts

 

406397039

IMMO CORPORATION & CO BVBA

31/12/2012

 

456696982

GABI S. TOLKOWSKY ANS SONS BVBA

31/12/2012

 

456756172

GABI S TOLKOWSKY DESIGN BVBA

31/12/2012

 

551947816

DIANEX MANUFACTURING BVBA

-

 

835419626

TOMCHEI SHABBOS OF ANTWERP VZW

-

 

879939458

JAYAM JEWELLERY NV

31/03/2013

 

881553816

LUMINIS STAR NV

31/12/2012

 

 

 

Linked Companies

 

Summary

Group - Number of Companies             3

Linkages - Number of Companies        3

Number of Countries                             1

 

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.59.88

UK Pound

1

Rs.102.59

Euro

1

Rs.81.69

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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.