MIRA INFORM REPORT

 

 

Report Date :

04.06.2014

 

IDENTIFICATION DETAILS

 

Name :

ESPEKA BVBA

 

 

Registered Office :

Hoveniersstraat 53, 2018 Antwerp

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

18.12.1958

 

 

Com. Reg. No.:

404952234       

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

16

 

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

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately 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 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

404952234

Company name

ESPEKA BVBA

Address

HOVENIERSSTRAAT 53

 

2018 ANTWERP

Number of staff

16

Date of establishment

18/12/1 958

Telephone number

032343255

Fax number

032311812

 

 

Commentary

 

The business was established over 35 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 18 years.

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

The business saw a decrease in their Cash Balance of 84% during the latest trading period.

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

86,042,936

247,524

13,949,443

11,544,693

31/12/2011

79,063,114

262,501

13,770,842

11,206,390

31/12/2010

63,290,217

216,521

13,605,676

1 0,863,428

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

44,582,978

16

286,000

390,739

31/12/2011

41,771,224

14

286,000

400,199

31/12/2010

46,564,500

12

286,000

397,541

 

Payment expectations

 

Past payments                                                                          Payment expectation days         37.92

Industry average payment

expectation days                       165.24                                      Industry average day sales

outstanding                               126.31

Day sales outstanding               71.41

 

Court data summary

BANKRUPTCY DETAILS

Court action type                      no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                    

 

 

Company information

 

Business number                       404952234                    Company name             ESPEKA BVBA

Fax number                               032311812                   Date founded                18/12/1958

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

VAT Number                             BE.0404.952.234 Check

VAT number

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

 

16

 

 

Part-time Employees

 

-

 

 

Total Fte Employees

 

16

 

 

 

Number of hours worked

Full-time Employees

 

23,378

 

 

Part-time Employees

 

-

 

 

Total

 

23,378

 

 

 

Personnel Charges

Full-time Employees

 

811,409

 

 

Part-time Employees

 

-

 

 

Total

 

811,409

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

14

 

 

Actual working hours

 

20,818

 

 

Personnel Charges

 

666,956

 

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

16

-

16

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

4

-

4

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

10

-

10

Higher education (non university)

1

-

1

Higher education (university)

1

-

1

 

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

16

-

16

Blue collar worker

-

-

-

Other

-

-

-

 

 

Temporary personnel

 

Total

 

Average number of temporary staff

1

 

Actual working hours

 

1,566

 

Cost of temporary staff

 

30,451

 

 

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

3

-

3

Leavers

1

-

1

 

Personnel (NSSO classification)

Code                            -

Description                   FROM 10 TO 19 EMPLOYEES

 

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                    25/01/2006

Event Description          re-appointment of director(s)

Event Details                Commentaar 25-01-2006: Prüwer Samuel wordt herbenoemd als zaakvoerder.

 

 

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

86,042,936

8.83

79,063,114

24.92

63,290,217

46,485,458

85.10

Total operating expenses

85,745,315

9.82

78,080,594

27.85

61,073,280

46,114,879

85.94

Operating result

297,621

-69.71

982,519

-55.68

2,216,937

141,119

110

Total financial income

1,520,314

3.98

1,462,184

2554

55,075

98,884

1437

Total financial expenses

1,570,411

-28.04

2,182,203

6.16

2,055,491

206,523

660

Results on ordinary operations before taxation

247,524

-5.71

262,501

21.24

216,521

25,299

878

Taxation

79,751

10.97

71,868

16.47

61,704

20,807

283

Results on ordinary operations after taxation

167,773

-11.99

190,633

23.14

1 54,816

10,494

1498

Extraordinary items

7,931

26.80

-29,594

-

0

-3,973

199

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

175,704

9.11

161,040

4.02

1 54,816

6,539

2587

Gross Operating Margin

-

-

-

-

-

56,922

-

Dividends

-

-

-

-

-

172,177

-

Director remuneration

-

-

-

-

-

112,544

-

Employee costs

811,409

21.66

666,956

26.16

528,673

125,946

544

Wages and salary

593,914

21.10

490,421

20.21

407,978

1 05,550

462

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

167,575

26.35

132,629

19.75

11 0,757

26,656

528

Other employee costs

49,920

13.70

43,906

341

9,938

4,349

1047

Amortization and depreciation

215,035

-10.09

239,159

-1.47

242,725

17,831

11 05

 

 

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

2,915

-

5,812

-

9,938

1,573

85.29

Tangible fixed assets

2,698,816

-5.77

2,864,042

-5.76

3,038,975

184,117

1365

Land & building

2,587,553

-6.19

2,758,150

-6.46

2,948,671

362,988

612

Plant & machinery

62,199

29.46

48,045

3.69

46,335

22,615

175

Furniture & Vehicles

49,064

-15.18

57,847

31.56

43,970

17,295 5,364

183

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

Other tangible assets

0

-

0

-

0

7,596

-100

Financial fixed assets

43,434

6.23

40,886

4.87

38,986

306,761

-85.84

Total fixed assets

2,745,165

-5.69

2,910,740

-5.74

3,087,899

394,708

595

Inventories

24,714,968

4.68

23,609,829

-3.55

24,478,225

3,105,524

695

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,387

-100

Finished goods

24,714,968

4.68

23,609,829

-3.55

24,478,225

1,996,655

11 37

Other stocks

0

-

0

-

0

569,977

-100

Trade debtors

16,832,725

14.39

14,714,800

-20.02

18,397,334

4,243,347

296

Cash

9,914

-84.90

65,645

513

10,698

227,473

-95.64

other amounts receivable

257,912

-40.20

431,282

-24.50

571,226

209,176

23.30

Miscellaneous current assets

22,294

-42.73

38,930

103

19,118

18,254

22.13

Total current assets

41,837,813

7.66

38,860,484

-10.62

43,476,601

7,328,597

470

Total Assets

44,582,978

6.73

41,771,224

-10.29

46,564,500

7,683,424 1,454,122

480

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

Trade creditors

8,908,402

-57.23

20,826,841

-18.80

25,650,003

3,148,030

182

Short term group loans

-

-

-

-

-

-

-

Financial debts

21,225,314

216

6,699,127

-2.10

6,842,758

4,280,807 189,666

395

Current portion of long term debt

-

-

-

-

-

110,204 15,373

-

Amounts Payable for Taxes, Remuneration & Social Security

120,907

10.22

109,700

-4.30

114,632

9,740 -

255

Miscellaneous current liabilities

38,497

108

18,427

218

5,780

-87.08

- -

Total current liabilities

30,293,120

9.54

27,654,095

-15.21

32,613,173

5,462,976

454

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

337,501

-0.87

340,476

1.42

335,712

-69.70

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-

0

-

0

3,168 0

-100

Other long term liabilities

0

-

0

-

0

128,026

-100

Total long term debts

SHAREHOLDERS EQUITY

337,501

-0.87

340,476

1.42

335,712

562,804

-40.03

Issued share capital

286,000

0

286,000

0

286,000

967,968

-70.45

Share premium account

-

-

-

-

-

109,362

-

Reserves

12,341,491

1.78

12,125,240

1.69

11,923,652

654,096

1786

Revaluation reserve

1,324,867

-2.97

1,365,414

-2.88

1,405,962

939,206

41.06

Total shareholders equity

13,952,358

1.28

13,776,654

1.18

13,615,614

1,651,582

744

Working capital

11,544,693

3.02

11,206,390

3.16

10,863,428

1,865,621

518

Cashflow

390,739

-2.36

400,199

0.67

397,541

21,288

1735

Net worth

13,949,443

1.30

13,770,842

1.21

13,605,676

1,648,350

746

 

 

ratio analysis

 

Annual accounts

31-12-2012

Change

(%)

31-12-2011

Change

(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.29

-12.12

0.33

-2.94

0.34

-29,00

1.00

Return on capital employed

1.73

-6.99

1.86

20.0

1.55

29,00

-94.03

Return on total assets employed

0.56

-11.11

0.63

36.96

0.46

-200,00

0.28

Return on net assets employed

1.77

-7.33

1.91

20.13

1.59

19,00

-90.68

Sales / net working capital

7.45

5.52

7.06

21.10

5.83

44,00

-99

Stock turnover ratio

28.72

-3.82

29.86

-22.80

38.68

116,00

-75.24

Debtor days

71.41

5.12

67.93

-35.98

106.10

143,00

-50.06

Creditor days

SHORT TERM STABILITY

37.92

-61.05

97.36

-36.49

1 53.30

125,00

-69.66

Current ratio

1.38

-2.13

1.41

6.02

1.33

6,00

-84.67

Liquidity ratio / acid ratio

0.57

3.64

0.55

-5.17

0.58

4,00

-85.75

Current debt ratio

2.17

7.96

2.01

-16.25

2.40

9,00

-75.89

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

154.55

202

51.10

-3.07

52.72

357,00

-56.71

Equity in percentage

31.30

-5.12

32.99

12.79

29.25

-3.192,00

0.98

Total debt ratio

2.20

8.37

2.03

-16.12

2.42

11,00

-80.00

 

 

Payment Information

 

Payment expectations

Payment expectation days                     37.92

Day sales outstanding                           71.41

 

Industry comparison

Activity code                                         46761

Activity description                                Wholesale of diamonds and other precious stones

Industry average payment

expectation days                                   165.24

Industry average day sales

Outstanding                                          126.31

 

Industry quartile analysis

Payment expectations

Company result                                     37.92

Lower                                                   134.13

Median                                                             84.97

Upper                                                   45.81

 

Day sales outstanding

Company result                                     71.41

Lower                                                   110.17

Median                                                             59.01

Upper                                                   28.11

 

Summary

Group - Number of Companies              1

Linkages - Number of Companies           0

Number of Countries                             0

 

Group Structure

Company name             Number             Latest financials                       

- ESPEKA BVBA           404952234        31-12-2012                   

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

NSSO details

Business number           404952234

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.59.21

UK Pound

1

Rs.99.17

Euro

1

Rs.80.56

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.