MIRA INFORM REPORT

 

 

Report Date :

16.06.2014

 

IDENTIFICATION DETAILS

 

Name :

PINKUSEWITZ DIAMOND TRADERS NV

 

 

Registered Office :

Pelikaanstraat 78, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

04.10.2006

 

 

Com. Reg. No.:

884129858

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

LINE OF BUSINESS :

PREPARATION OF DIAMONDS

 

 

No. of Employees :

5

 

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 :

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                     884129858

Company name                        PINKUSEWITZ DIAMOND TRADERS NV

Address                                   PELIKAANSTRAAT 78

2018 ANTWERPEN

Number of staff                        5

Date of establishment               04/10/2006

Telephone number                   032312760

Fax number                              032332594

 

 

Ultimate holding company

 

Company name                        SELECTED DIAMONDS TRADERS ITD

 

 

Commentary

 

The business was established over 7 years ago.

The business has 5 employees.

The business is part of a group.

The business has been at the address for over 7 years.

Operating Result in the latest trading period decreased 44% on the previous trading period.

Net Worth increased by 423% during the latest trading period.

The business saw a decrease in their Cash Balance of 92% during the latest trading period.

Turnover in the latest trading period decreased 22% on the previous trading period.

 

 

Accounts

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

98,509,790

185,900

1,715,733

7,103,822

31/12/2011

127,627,924

155,605

327,447

5,647,945

31/12/2010

76,864,688

115,729

231,338

5,362,934

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

28,234,850

5

1,312,000

159,318

31/12/2011

34,393,442

7

62,000

114,572

31/12/2010

28,301,998

7

62,000

92,134

 

 

Payment expectations

 

Past payments                                                             Payment expectation days                    55.14

Industry average payment        97.44                            Industry average day sales                   129.29

expectation days                                                          outstanding

Day sales outstanding 81.01

 

 

Court data summary

 

Bankruptcy details

Court action type                      no

Protested bills

Bill amount                              -

NSSO details

Date of summons                    

 

 

Company information

 

Business number                     884129858                    Company name            PINKUSEWITZ

DIAMOND TRADERS NV

Fax number                              032332594                    Date founded                04/10/2006

Company status                       active                           Company type              Public Limited Liability

Company (BE)

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

Activity code                            32121                           Liable for VAT              yes

Activity description                  Preparation of diamonds VAT Number              BE.0884.129.858 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                                        6

Part-time Employees                                        1

Total Fte Employees                                        7

 

Number of hours worked

Full-time Employees                                        10,990

Part-time Employees                                        881

Total                                                    11,871

 

Personnel Charges

Full-time Employees                            212,897

Part-time Employees                            17,067

Total                                                    229,964

Benefits In Addition ToWages 1,899

 

During the previous reporting year

Average number employees in Fte       8

Actual working hours                           12,985

Personnel Charges                               232,874

Benefits In Addition ToWages 1,838

 

Type of Contract                       Full-Time                     Part-Time         Total Fte

Unlimited Duration

Contracts                                 5                                  1                      6

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)                                1                                  -                       1

Higher education

(university)                               -                                   -                       -

 

Women                                    Full-Time                     Part-Time         Total Fte

Primary education                    -                                  -                      -

Secondairy education              2                                  1                     3

Higher education (non

university)                                2                                 -                       2

Higher education

(university)                               -                                   -                       -

 

Working Category                    Full-Time                     Part-Time         Total Fte

Management                            -                                   -                       -

White collar worker                  5                                  1                      6

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                                    2                                                       2

 

 

Personnel (NSSO classification)

 

Code                -                      

Description      FROM 5 TO 9 EMPLOYEES

 

 

Significant Events

 

Event Date                    22/05/2012

Event Description

Event Details                Beslissing dat de aandelen op naam zullen blijven.

 

 

Profit & loss

 

Industry

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

Weeks                          52                                 52                                 52

Currency                      EUR                             EUR                             EUR

Turnover                       98,509,790        -22.81 127,627,924        66.04    76,864,688        16,853,122        484

Total operating expenses 98,044,301      -22.68 126,796,300        67.89   75,522,510        16,740,088        485

Operating result             465,489             -44.03   831,624             -38.04   1,342,178          69,659              568

Total financial income    762,344            -62.44   2,029,408          203       669,611             95,696              696

Total financial expenses 1,041,933         -61.49 2,705,427          42.69    1,896,060          101,103 930

Results on ordinary operations

Before taxation                         185,900             19.47    155,605             34.46    115,729             53,820              245

Taxation                        46,900             -21.17   59,496              41.88    41,936              20,063              133

Results on ordinary operations

After taxation                139,000             44.63    96,108              30.24   73,793              40,692              241

Extraordinary items       0                     -           0                      -          0                      -3,269              0

Other appropriations      0                     -           0.00                  -           0.00                  -                      -

Net result                      139,000             44.63    96,108              30.24    73,793              37,431              271

other information

Gross Operating Margin -                       -          -                      -           -                       117,937 -

Dividends                     -                       -           -                      -           -                       109,686 -

Director remuneration    -                      -           -                      -           -                      48,130              -

Employee costs            231,863             -1.21     234,711 -2.71    241,260             207,590             11.69

Wages and salary          185,172 -2.45    189,825 -4.97    199,761             163,565             13.21

Employee pension costs 1,899              -           1,838                -           1,750                1,903                -0.21

Social security contributions 40,819       5.52      38,683              8.41      35,683              50,546              -19.24

Other employee costs   3,974                -8.96     4,365                7.37      4,066                4,861                -18.24

Amortization and

depreciation                  20,318              10.05   18,463              0.67     18,341              23,725              -14.36

 

 

balance sheet

 

Industry

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

Weeks                          52                                 52                                 52

Currency                       EUR                             EUR                             EUR

Intangible fixed assets   714                   -           0                      -           0                      728                   -1.92

Tangible fixed assets    76,902              -13.64   89,052              -16.53   106,691             162,301             -52.62

Land & building                         -                       -           -                       -           -                       322,542 -

Plant & machinery         18,542              -12.98   21,308             -11.49 24,074              58,827              -68.48

Furniture & Vehicles       20,981              -10.89 23,544              -25.48   31,596              16,122 4,454     30.14

Leasing& Other Similar

Rights                           -                      -           -                       -           -                       13,254 19,602    -

Other tangible assets     37,379              -15.43 44,200                -13.37   51,020              20,806              79.65

Financial fixed assets    450                   0          450                   0          450                   51,594              -99

Total fixed assets          78,066              -12.78   89,502              -16.46 107,141             183,379 -57.43

Inventories                    3,154,653         -56.47   7,246,623          131       3,132,079          1,232,741          155

Raw materials & consumables -              -           -                       -           -                       3,520,209         

Work in progress           0                      -           0                      -           0                      5,098                -100

Finished goods                         3,154,653          -56.47 7,246,623          131       3,132,079          417,244             656

Other stocks                 0                      -           0                      -           0                      253,888             -100

Trade debtors               21,862,614        -5.29    23,083,571        -2.62     23,704,492        1,243,059          1658

Cash                             282,787             -92.82   3,939,061          194       1,335,702          105,189             168

other amounts receivable 2,856,730        8136     34,686              53.59    22,583              61,884              4516

Miscellaneous current assets 0               -          0                      -          0                      26,466              -100

Total current assets       28,156,784        -17.92   34,303,940        21.67    28,194,857        2,241,908          1155

Total Assets                  28,234,850        -17.91   34,393,442        21.52    28,301,998        2,404,912          1074

269,408

current liabilities

Trade creditors              14,811,360        -48.12   28,547,035        56.21    18,274,724        1,099,691          1246

Short term group loans  -                      -          -                       -           -                      -                      -

Financial debts              6,063,362          26574   22,731              -99        4,490,346          979,191 50,800 519

Current portion of long

term debt                      -                      -          -                       -           -                      141,020 20,235  -

Amounts Payable for Taxes,

Remuneration& Social Security 70,737    -17.97   86,229              28.98    66,853              11,996 -           129

Miscellaneous current liabilities 107,502 -           0                      -          0                      -29.40               - -

Total current liabilities           21,052,962 -26.53 28,655,995          25.51    22,831,923        1,537,342          1269

Long term debts and liabilities

Long term group loans  -                      -          -                      -          -                      -                       - -

Other long term loans    5,465,442          1.02      5,410,001          3.27      5,238,737          713                   - -

Deffered taxes              -                      -           -                       -           -                       4,048 4,048       -

Provisions for Liabilities

& Charges                     0                      -           0                      -           0                     00                     -

Other long term liabilities 0                     -           0                     -           0                      80,969              -100

Total long term debts    5,465,442          1.02      5,410,001          3.27      5,238,737          296,790 1741

shareholders equity

Issued share capital       1,312,000          2016     62,000              0          62,000             311,750 320

Share premium account  -                      -          -                      -          -                      0                     -

Reserves                      404,447             52.36    265,447             56.76    169,338            259,029             56.14

Revaluation reserve       -                      -          -                       -           -                      0                      -

Total shareholders equity 1,716,447        424       327,447 41.54   231,338             570,780             200

Working capital             7,103,822         25.78    5,647,945          5.31     5,362,934          704,566 908

Cashflow                      159,318             39.06    114,572            24.35    92,134              57,055              179

Net worth                      1,715,733          423       327,447             41.54    231,338             570,051 200

 

 

ratio analysis

 

Annual accounts

31-12-2012

Change

(%)

31-12-2011

Change

(%)

31-12-2010

Industry

average

2012

%

Trading performance

Profit Before Tax

0.19

58.33

0.12

-20.0

0.15

2,00

-90.50

Return on capital employed

2.59

-4.43

2.71

27.83

2.12

10,00

-74.10

Return on total assets employed

0.66

46.67

0.45

9.76

0.41

-94,00

0.70

Return on net assets employed

10.83

-77.21

47.52

-5.02

50.03

39,00

-72.23

Sales / net working capital

13.87

-38.63

22.60

57.71

14.33

84,00

-99

Stock turnover ratio

3.20

-43.66

5.68

39.56

4.07

40,00

-92.00

Debtor days

81.01

22.71

66.02

-41.35

112.56

94,00

-13.82

Creditor days

55.14

-32.90

82.18

-6.95

88.32

140,00

-60.61

 

 

short term stability

 

 

 

 

Current ratio

1.34

11.67

1.20

-2.44

1.23

351,00

-

Liquidity ratio / acid ratio

1.19

26.60

0.94

-14.55

1.10

354,00

-99

Current debt ratio

12.27

-85.98

87.51

-11.34

98.70

0,00

-

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

671.67

-59.52

1659.12

-60.55

4205.57

140,00

379

Equity in percentage

6.08

540

0.95

15.85

0.82

-656,00

0.93

Total debt ratio

15.45

-85.15

104.04

-14.26

121.34

1,00

1445

 

 

Payment expectations

 

Payment expectation days                     55.14

Day sales outstanding                           81.01


Industry comparison

 

Activity code                 32121

Activity description        Preparation of diamonds

Industry average payment

expectation days           97.44

Industry average day sales

outstanding 1                28.29

 

Industry quartile analysis

Payment expectations

Company result             55.14

Lower                           153.51

Median                                     70.12

Upper                           29.79

 

Day sales outstanding

Company result             81.01

Lower                           95.64

Median                         51.36

Upper                           14.94

 

 

Group Structure

 

Company name                                                 Number             Latest financials

- SELECTED DIAMONDS TRADERS ITD

- - PINKUSEWITZ DIAMOND TRADERS NV        884129858        31-12-2012

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

Individual Shareholders

 

Shareholder Name

Forename                     Abraham                       Middle name     -

Surname                       Pinkusewicz

 

Shareholder Details

Start date                      04/10/2006                    End date           -

Percentage owned         20%

 

Shareholder Address

Street name                  Bexstraat                      House number   21

Minor town                    -                                  Postal town       Antwerpen

Post code                     2018                             Country             Belgium

 

 

NSSO details

 

Business number                       884129858

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

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.48

UK Pound

1

Rs.100.93

Euro

1

Rs.80.71

 

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.