MIRA INFORM REPORT

 

 

Report Date :

17.06.2014

 

IDENTIFICATION DETAILS

 

Name :

ROSEDIAM BVBA

 

 

Registered Office :

Hoveniersstraat 2, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

23.10.1985

 

 

Com. Reg. No.:

427999929

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

2

 

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 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

427999929

Company name

ROSEDIAM BVBA

Address

HOVENIERSSTRAAT 2

 

2018 ANTWERPEN

Number of staff

2

Date of establishment

23/10/1985

Telephone number

032342475

Fax number

032261908

 

 

Commentary

 

The business was established over 28 years ago.

The business has 1 employees.

Number of employees in the latest trading period increased 100% on the previous trading period.

The business has been at the address for over 17 years.

Operating Result in the latest trading period increased 23% on the previous trading period.

Pre-tax profits increased by 878% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 40% during the latest trading period.

 

Accounts

DATE OF LATEST

ACCOUNTS                  TURNOVER      PROFIT BEFORE TAX              NET WORTH     WORKING CAPITAL

31/03/2013                    58,299,303        66,336                                      2,235,601          1,811,366

31/03/2012                    50,342,584        6,782                                        2,182,900          1,779,755

31/03/2011                    53,283,588        37,672                                      2,174,139          1,759,452

 

Accounts

DATE OF LATEST

ACCOUNTS      BALANCE TOTAL         NUMBER OF EMPLOYEES       CAPITAL          CASHFLOW

31/03/2013        25,369,650                    2                                              18,600              67,547

31/03/2012        23,344,461                    1                                              18,600              21,042

31/03/2011        21,521,420                    1                                              18,600              43,658

 

 

Payment expectations

 

Past payments                                                                          Payment expectation days         77.72

Industry average payment

expectation days                       164.62                                      Industry average day sales

outstanding                               125.64

Day sales outstanding               99.04

 


Court data summary

BANKRUPTCY DETAILS

Court action type                      no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                    

 

 

Company information

 

Business number

427999929

Company name

ROSEDIAM BVBA

 

Fax number

032261908

Date founded

23/10/1985

 

Company status

active

Company type

Private Limited Company (BL/LX)

 

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.0427.999.929 Check VAT number

 

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year

 

ended 31-03-2013

 

Full-time Employees

2

Part-time Employees

0

Total Fte Employees

2

 

Number of hours worked

Full-time Employees

1,908

Part-time Employees

225

Total

2,133

 

Personnel Charges

Full-time Employees

35,403

Part-time Employees

4,175

Total

39,578

Benefits In Addition To Wages

-

 

During the previous reporting year

Average number employees in Fte

1

Actual working hours

1,738

Personnel Charges

35,875

Benefits In Addition To Wages

-

 

 

 

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

 

Unlimited Duration Contracts

2

-

2

 

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)

-

-

-

 

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

1

-

1

 

Blue collar worker

1

-

1

 

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

2

2

 

Leavers

1

1

2

 

 

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        20/09/2013

Event Description

Event Details    De heer Sanghvi Jitendrakumar Devichandji schrijft in op de 643 nieuwe aandelen.

 

 

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

58,299,303

15.81

50,342,584

-5.52

53,283,588

57,488,291

1.41

Total operating expenses

57,833,605

15.75

49,965,385

-5.58

52,915,972

56,827,363

1.77

Operating result

465,698

23.46

377,199

2.61

367,616

383,175

21.54

Total financial income

1,513

1906

75

-93.37

1,137

164,887

-99

Total financial expenses

400,875

8.20

370,493

11.90

331,080

426,580

-6.03

Results on ordinary operations before taxation

66,336

878

6,782

-82.00

37,672

103,560

-35.94

Taxation

14,190

16304

87

-98.63

6,335

26,057

-45.54

Results on ordinary operations after taxation

52,146

678

6,695

-78.64

31,337

83,023

-37.19

Extraordinary items

555

-73.12

2,066

-

0

1,969

-71.79

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

52,702

501

8,761

-72.04

31,337

84,992

-37.99

Gross Operating Margin

-

-

-

-

-

75,953

-

Dividends

-

-

-

-

-

388,557

-

Director remuneration

122,126

9.53

111,500

0.05

111,440

145,815

-16.25

Employee costs

39,578

10.32

35,875

-17.48

43,476

185,938

-78.71

Wages and salary

33,312

15.35

28,880

-16.33

34,518

152,740

-78.19

Employee pension costs

-

-

-

-

-

0

-

Social security contributions

4,727

-18.23

5,781

-25.35

7,745

41,461

-88.60

Other employee costs

1,538

26.75

1,214

0.02

1,213

5,113

-69.91

Amortization and depreciation

14,845

20.89

12,281

-0.33

12,321

29,026

-48.85

 

 

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

1,292

-100

Tangible fixed assets

420,033

5.29

398,942

-2.81

410,484

295,594

42.10

Land & building

378,690

-2.02

386,502

-1.98

394,314

581,881

-34.92

Plant & machinery

40,818

242

11,928

-21.34

15,163

55,925

-27.01

Furniture & Vehicles

525

2.48

513

-49.09

1,007

17,110 6,081

-96.93

Leasing & Other Similar Rights

-

-

-

-

-

153,494 20,215

-

Other tangible assets

0

-

0

-

0

6,148

-100

Financial fixed assets

4,202

0

4,202

0

4,202

42,749

-90.17

Total fixed assets

424,235

5.23

403,144

-2.78

414,686

306,480

38.42

Inventories

9,037,350

6.22

8,507,914

7.25

7,932,971

6,196,821

45.84

Work in progress

0

-

0

-

0

8,936

-100

Finished goods

9,037,350

6.22

8,507,914

7.25

7,932,971

4,879,830

85.20

Other stocks

0

-

0

-

0

467,808

-100

Trade debtors

15,818,915

10.52

14,312,875

8.89

13,144,894

10,792,316

46.58

Cash

57,428

-40.72

96,870

515

15,734

547,172

-89.50

other amounts receivable

10,735

108

5,149

20.54

4,272

295,715

-96.37

Miscellaneous current assets

20,987

13.39

18,508

108

8,863

41,169

-49.02

Total current assets

24,945,415

8.74

22,941,316

8.69

21,106,734

17,028,309

46.49

Total Assets

25,369,650

8.68

23,344,461

8.47

21,521,420

17,306,218 2,823,988

46.59

CURRENT LIABILITIES

 

 

 

 

 

 

 

Trade creditors

12,315,366

3.08

11,946,896

23.38

9,683,319

6,578,539

87.21

Short term group loans

-

-

-

-

-

-

-

Financial debts

9,337,339

19.77

7,796,174

-6.13

8,305,318

9,860,031 573,229

-5.30

Current portion of long term debt

-

-

-

-

-

57,894 15,449

-

Amounts Payable for Taxes, Remuneration & Social Security

28,151

208

9,123

-53.23

19,507

10,952 -

-35.57

Miscellaneous current liabilities

1,453,193

3.11

1,409,367

5.24

1,339,138

111

- -

Total current liabilities

23,134,049

9.32

21,161,561

9.38

19,347,281

12,421,211

86.25

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

-

-

-

-

-

-

- -

Deffered taxes

-

-

-

-

-

0 0

-

Provisions for Liabilities & Charges

0

-

0

-

0

5,305 0

-100

Other long term liabilities

0

-

0

-

0

168,344

-100

Total long term debts

SHAREHOLDERS EQUITY

0

 

0

 

0

1,558,211

-100

Issued share capital

18,600

0

18,600

0

18,600

2,415,656

-99

Share premium account

-

-

-

-

-

292,813

-

Reserves

1,990,286

2.72

1,937,584

0.45

1,928,823

814,181

144

Revaluation reserve

226,715

0

226,715

0

226,715

1,662,858

-86.37

Total shareholders equity

2,235,601

2.41

2,182,900

0.40

2,174,139

3,326,797

-32.80

Working capital

1,811,366

1.78

1,779,755

1.15

1,759,452

4,607,098

-60.68

Cashflow

67,547

221

21,042

-51.80

43,658

109,590

-38.36

Net worth

2,235,601

2.41

2,182,900

0.40

2,174,139

3,325,505

-32.77

 

 

ratio analysis

 

Annual accounts

31-03-2013

change(%)

31-03-2012

change(%)

31-03-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.11

1000

0.01

-85.71

0.07

10,00

-98.90

Return on capital employed

2.97

858

0.31

-82.08

1.73

-3,00

99.00

Return on total assets employed

0.26

766

0.03

-83.33

0.18

-10,00

2.60

Return on net assets employed

2.97

858

0.31

-82.08

1.73

9,00

-67.00

Sales / net working capital

32.19

13.79

28.29

-6.57

30.28

25,00

-99

Stock turnover ratio

15.50

-8.28

16.90

13.50

14.89

22,00

-29.55

Debtor days

99.04

-4.56

103.77

15.25

90.04

162,00

-38.86

Creditor days

SHORT TERM STABILITY

77.72

-10.94

87.27

30.66

66.79

95,00

-18.19

Current ratio

1.08

0

1.08

-0.92

1.09

10,00

-94.00

Liquidity ratio / acid ratio

0.69

1.47

0.68

0

0.68

6,00

-88.50

Current debt ratio

10.35

6.81

9.69

8.88

8.90

18,00

-42.50

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

417.67

16.95

357.15

-6.51

382

300,00

39.22

Equity in percentage

8.81

-5.78

9.35

-7.43

10.10

-7,00

125

Total debt ratio

10.35

6.81

9.69

8.88

8.90

19,00

-45.53

 

 

Payment Information

 

Payment expectations

Payment expectation days         77.72

Day sales outstanding               99.04

 


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

 

Industry quartile analysis

Payment expectations

Company result                         77.72

Lower                                       134.13

Median                                                 84.93

Upper                                       45.40

 

Day sales outstanding

Company result                         99.04

Lower                                       110.17

Median                                                 59.01

Upper                                       28.09

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Individual Shareholders

SHAREHOLDER NAME

Forename         Jitendrakumar                Middle name     -

Surname           Sanghvi

 

SHAREHOLDER DETAILS

Start date          14/10/2013(estimated)   End date           -

Percentage owned -

 

SHAREHOLDER ADDRESS

Street name      -                                   House number   -

Minor town        -                                   Postal town       -

Post code         -                                  Country             India

 

NSSO details

Business number                       427999929

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.60.01

UK Pound

1

Rs.102.00

Euro

1

Rs.81.25

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.