MIRA INFORM REPORT

 

 

Report Date :

11.06.2014

 

IDENTIFICATION DETAILS

 

Name :

ARCOS-BELGIUM NV

 

 

Registered Office :

Lange Herentalsestraat 62-70, 2018 Antwerp

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

27.05.1998

 

 

Com. Reg. No.:

463468572       

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

4

 

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 – 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 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 summary

 

Business number

463468572

Company name

ARCOS-BELGIUM NV

Address

LANGE HERENTALSESTRAAT 62-70

 

2018 ANTWERP

Number of staff

4

Date of establishment

27/05/1998

Telephone number

032271870

Fax number

032271870

 

 

Commentary

 

The business was established over 16 years ago.

The business has 1 employees.

The business has been at the address for over 14 years.

Operating Result in the latest trading period decreased 93% on the previous trading period.

A 48% growth in Total Assets occurred during the latest trading period.

Pre-tax profits decreased by 93% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 77% during the latest trading period.

Turnover in the latest trading period increased 146% on the previous trading period.

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

45,454,605

77,635

1,392,567

1,253,064

31/12/2011

18,453,395

1,292,627

1,375,523

1,244,171

31/12/2010

23,769,312

1,920,097

951,443

797,894

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

10,305,714

4

60,800

91,916

31/12/2011

6,963,243

4

62,000

893,737

31/12/2010

2,243,291

4

62,000

1,431,188

 

Payment expectations

Past payments                                                                          Payment expectation days         68.74

Industry average payment

expectation days                                   164.62                          Industry average day sales

Outstanding                              125.64

Day sales outstanding                           1.83

 

Court data summary

BANKRUPTCY DETAILS

Court action type                                  no

PROTESTED BILLS

Bill amount                                          -

NSSO DETAILS

Date of summons                                

 

 

Company information

 

Business number                       463468572                    Company name                         ARCOS-BELGIUM NV

Fax number                               032271870                    Date founded                            27/05/1998

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.0463.468.572 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

 

4

 

 

Part-time Employees

 

-

 

 

Total Fte Employees

 

4

 

 

 

Number of hours worked

Full-time Employees

 

7,144

 

 

Part-time Employees

 

-

 

 

Total

 

7,144

 

 

 

Personnel Charges

Full-time Employees

 

554,565

 

 

Part-time Employees

 

-

 

 

Total

 

554,565

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

4

 

 

Actual working hours

 

7,047

 

 

Personnel Charges

 

525,396

 

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

4

-

4

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

3

-

3

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

1

-

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

4

-

4

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

-

-

-

 

Personnel (NSSO classification)

Code                -

Description       FROM 1 TO 4 EMPLOYEES

 

Joint Industrial Committee (JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

JIC Code

324.02

Description

JSC small merchandisers in the diamant industry and trade

category

Significant Events

Event Date

15/06/2010

Event Description

re-appointment of director(s)

Event Details

Commentaar 15-06-2010: Herbenoeming bestuurders voor een periode tot na de

 

jaarvergadering van 2016: Panchekhin Sergey (tevens gedelegeerd bestuurder en

 

voorzitter), Kurochkin Oleg en de vennootschap Alrosa Co Ltd.

Event Date

12/10/2006

Event Description

resignation-appointment of director(s)

Event Details

Commentaar 12-10-2006: Verkiezing en aanstelling raad van bestuur: Alrosa Co LTD

 

(voorzitter raad van bestuur), Ageychnko Yury (vice voorzitter raad van bestuur), Vakhterkina,

 

Svetlana (secretaris raad van bestuur).

 

 

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

45,454,605

146

18,453,395

-22.36

23,769,312

46,485,458

-2.22

Total operating expenses

45,363,733

164

17,148,817

-21.46

21,835,459

46,114,879

-1.63

Operating result

90,872

-93.03

1,304,578

-32.54

1,933,852

140,970

-35.54

Total financial income

83,784

22013

379

-88.17

3,203

98,884

-15.27

Total financial expenses

97,020

686

12,331

-27.29

16,958

206,312

-52.97

Results on ordinary operations before taxation

77,635

-93.99

1,292,627

-32.68

1,920,097

25,266

207

Taxation

19,743

-95.56

444,965

-17.11

536,826

20,807

-5.11

Results on ordinary operations after taxation

57,892

-93.17

847,661

-38.72

1,383,271

10,475

452

Extraordinary items

0

-

0

0

-12,084

-3,969

0

Other appropriations

0

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

57,892

-93.17

847,661

-38.18

1,371,187

6,525

787

Gross Operating Margin

-

-

-

-

-

56,835

-

Dividends

14,473

-96.59

423,831

30.26

325,385

172,177

-91.59

Director remuneration

-

-

-

-

-

112,544

-

Employee costs

554,565

3.51

535,765

33.03

402,754

125,946

340

Wages and salary

391,902

-3.92

407,887

37.85

295,890

105,550

271

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

124,264

29.11

96,249

16.81

82,396

26,656

366

Other employee costs

38,399

21.40

31,629

29.27

24,468

4,344

783

Amortization and depreciation

34,024

-26.16

46,076

-23.21

60,001

17,811

91.03

 

 

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

80

-

332

-

582

1,571

-94.91

Tangible fixed assets

134,073

6.56

125,814

-17.16

151,875

184,117

-27.18

Land & building

-

-

-

-

-

362,988

-

Plant & machinery

128,748

8.90

11 8,224

-16.81

142,108

22,615

469

Furniture & Vehicles

5,325

-29.85

7,591

-22.28

9,766

17,295 5,364

-69.21

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

Other tangible assets

0

-

0

-

0

7,588

-100

Financial fixed assets

5,431

-1.93

5,538

230

1,674

306,282

-98.23

Total fixed assets

139,584

6.00

1 31,684

-14.56

154,130

394,259

-64.60

Inventories

9,322,809

128

4,079,550

-

-

3,102,024

200

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,384

-100

Finished goods

9,322,809

128

4,079,550

-

0

1,994,651

367

Other stocks

0

-

0

-

0

569,553

-100

Trade debtors

228,445

16.20

1 96,589

-1.76

200,108

4,239,087

-94.61

Cash

573,883

-77.16

2,512,617

36.03

1,847,170

227,241

152

other amounts receivable

32,935

3.76

31,742

-1.47

32,216

209,025

-84.24

Miscellaneous current assets

8,058

-27.15

11,061

14.44

9,666

18,235

-55.81

Total current assets

10,166,130

48.81

6,831,559

227

2,089,160

7,321,447

38.85

Total Assets

10,305,714

48.00

6,963,243

210

2,243,291

7,675,911 1,453,566

34.26

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

Trade creditors

8,543,281

102

4,227,105

3135

130,630

3,144,774

171

Short term group loans

-

-

-

-

-

-

-

Financial debts

-

-

-

-

-

4,280,807 189,666

-

Current portion of long term debt

225,854

-1.94

230,311

3.27

223,021

110,204 15,373

104

Amounts Payable for Taxes, Remuneration & Social Security

122,116

-82.67

704,755

15.33

611,080

9,740 -

258

Miscellaneous current liabilities

21,815

-94.87

425,217

30.22

326,535

-92.67

- -

Total current liabilities

8,913,066

59.52

5,587,388

332

1,291,266

5,457,561

63.32

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

-

-

-

-

-

-

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-

0

-

0

3,165 0

-100

Other long term liabilities

1

-

0

-

0

127,897

-99

Total long term debts

SHAREHOLDERS EQUITY

1

 

0

 

0

562,239

-99

Issued share capital

60,800

-1.94

62,000

0

62,000

967,416

-93.72

Share premium account

-

-

-

-

-

109,362

-

Reserves

1,331,847

1.37

1,313,855

47.62

890,025

653,158

103

Revaluation reserve

-

-

-

-

-

939,206

-

Total shareholders equity

1,392,647

1.22

1,375,855

44.52

952,025

1,650,062

-15.60

Working capital

1,253,064

0.71

1,244,171

55.93

797,894

1,863,886

-32.77

Cashflow

91,916

-89.72

893,737

-37.55

1,431,188

21,260

332

Net worth

1,392,567

1.24

1,375,523

44.57

951,443

1,646,834

-15.44

 

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.17

-97.57

7

-13.37

8.08

-29,00

0.59

Return on capital employed

5.57

-94.07

93.95

-53.42

201.69

29,00

-80.79

Return on total assets employed

0.75

-95.96

18.56

-78.32

85.59

-200,00

0.38

Return on net assets employed

5.57

-94.07

93.95

-53.42

201.69

19,00

-70.68

Sales / net working capital

36.27

144

14.83

-50.22

29.79

44,00

-99

Stock turnover ratio

20.51

-7.24

22.11

-

-

116,00

-82.32

Debtor days

1.83

-52.96

3.89

26.71

3.07

143,00

-98.72

Creditor days

SHORT TERM STABILITY

68.74

-23.60

89.97

4027

2.18

125,00

-45.01

Current ratio

1.14

-6.56

1.22

-24.69

1.62

6,00

-87.33

Liquidity ratio / acid ratio

0.09

-81.63

0.49

-69.75

1.62

4,00

-97.75

Current debt ratio

6.40

57.64

4.06

198

1.36

9,00

-28.89

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

16.22

-3.11

16.74

-28.55

23.43

357,00

-95.46

Equity in percentage

13.51

-31.63

19.76

-53.45

42.45

-3.189,00

0.42

Total debt ratio

6.40

57.64

4.06

198

1.36

11,00

-41.82

 

 

Payment Information

 

Payment expectations

 

Payment expectation days

68.74

Day sales outstanding

1.83

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment

164.62

expectation days

 

Industry average day sales

125.64

outstanding

 

Industry quartile analysis

Payment expectations

 

Company result

68.74

Lower

134.13

Median

84.93

Upper

45.40

 

Day sales outstanding

 

Company result

1.83

Lower

110.17

Median

59.01

Upper

28.09

 

 

Shareholder Details

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

NSSO details

Business number                     463468572

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.59.26

UK Pound

1

Rs.99.63

Euro

1

Rs.80.59

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.