MIRA INFORM REPORT

 

 

Report Date :

17.06.2014

 

IDENTIFICATION DETAILS

 

Name :

SHAILEY GEMS BVBA

 

 

Registered Office :

Hoveniersstraat 53 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

06.10.2000

 

 

Com. Reg. No.:

473008523

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

Not Available

 

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

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         473008523

Company name            SHAILEY GEMS BVBA

Address                       HOVENIERSSTRAAT

53 2018 ANTWERPEN

Number of staff            0

Date of establishment   06/10/2000

Telephone number       032335816

Fax number                  032337159

 

 

Commentary

 

The business was established over 13 years ago.

No employees are recorded for this business.

The business has been at the address for over 12 years.

The business saw a decrease in their Cash Balance of 43% during the latest trading period.

Working Capital is a negative amount during the latest trading period

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2013

6,856,690

13,277

66,369

-19,958

31/12/2012

7,404,463

-29,035

56,197

-33,112

31/12/2011

6,085,285

14,569

89,417

-3,582

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of

Employees

Capital

Cashflow

31/12/2013

2,199,942

0

20,000

14,386

31/12/2012

2,170,007

0

20,000

-29,170

31/12/2011

1,913,396

0

20,000

16,559

 


 

Payment expectations

 

Past payments                                     Payment expectation days        95.36

Industry average payment

expectation days                      164.62  Industry average day sales       125.64

Day sales outstanding              63.77   Outstanding    

                       

 

Company information

 

Business number         473008523

 Company name           SHAILEY GEMS BVBA

Fax number                  032337159

Date founded                06/10/2000

Company status           active

Company type              Private Limited Company

(BL/LX)

Currency                      Euro (€)

Date of latest accounts 31/12/2013

Activity code                46761

Liable for VAT              yes

VATNumber                        BE.0473.008.523

Activity description      Wholesale of diamonds and other precious stones

 


 

Profit & loss

 

Annual accounts                                          31-12-2013 %       31-12-2012 %       31-12-2011 Industry

                                                                                                                               Average 2013     %

Weeks                                                        52                       52                       52

Currency                                                    EUR                    EUR                    EUR

Turnover                                                     6,856,690 -7.40 7,404,463 21.68 6,085,285 57,488,291     -88.07

Total operating expenses                               6,833,152 -7.90 7,419,451 22.47 6,058,010 56,827,363     -87.98

Operating result                                            23,538        157     -14,987       -154  27,275       389,555           -93.96

Total financial income                                  505            577     75              43.15 52             166,549           -99

Total financial expenses                                10,767        -23.76 14,123        10.70 12,758       434,056           -97.52

Results on ordinary operations before

taxation                                                                   13,277       45.73 -29,035    -299  14,569    105,124     -87.37

Taxation                                                                                                                                                            3,105    -25.81 4,185                                                 39.50 3,000                          26,057                 -88.09

 

Results on ordinary operations after

Taxation                                                                                   10,172          30.62 -33,220    -387  11,569    84,233      -87.92                                                

 

Extraordinary items                                      0               -         0                -         0               2,003               -100

Other appropriations                                    0.00           -         0.00           -         0.00           -                      -

Net result                                                    10,172        30.62 -33,220       -387  11,569       86,236             -88.20

Gross Operating Margin                                30,992        -19.30 38,403        8.12    35,520       77,630             -60.08

Dividends                                                   -                -         -                -         -                388,557            -

Director remuneration                                   -                -         -                -         -                145,815            -

Employee costs                                           -                -         -                -         -                185,938            -

Wages and salary                                          -                -         -                -         -                152,740            -

Employee pension costs                                -                -         -                -         -                0                     -

Social security contributions                          -                -         -                -         -                41,461             -

Other employee costs                                   0               -         0                -         0               5,202               -100

Amortization and depreciation                       4,214         4.03    4,051          -18.82 4,990         29,605             -85.77

 

 

balance sheet

 

Annual accounts

31-12-2013 %

31-12-2012 %

31-12-2011

Industry average

%

 

 

 

 

 

 

 

 

2013

 

 

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

1,275

-100

Tangible fixed assets

86,036

-3.35

89,018

-3.98

92,709

301,659

-71.48

Land & building

84,579

-3.52

87,667

-3.40

90,754

581,881

-85.46

Plant & machinery

-

-

-

-

-

56,759

-

Furniture & Vehicles

1,457

7.78

1,352

-30.87

1,955

17,290 6,089

-91.57

Leasing & Other Similar Rights

-

-

-

-

-

153,494 20,215

-

Other tangible assets

0

-

0

-

0

6,254

-100

Financial fixed assets

290

0

290

0

290

42,749

-99

Total fixed assets

86,326

-3.34

89,308

-3.97

92,999

312,248

-72.35

Inventories

900,685

11.23

809,772

21.93

664,116

6,258,050

-85.61

Raw materials & consumables

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

9,090

-100

Finished goods

0

-

0

-

0

4,963,965

-100

Other stocks

900,685

11.23

809,772

21.93

664,116

475,764

89.31

Trade debtors

1,197,947

-3.68

1,243,769

14.77

1,083,732

10,978,361

-89.09

Cash

13,626

-43.67 24,191

-65.70

70,521

556,401

-97.55

other amounts receivable

494

-76.56 2,106

80.72

1,165

300,792

-99

Miscellaneous current assets

863

0

863

-0.06

863

41,846

-97.94

Total current assets

2,113,615

1.58

2,080,699

14.30

1,820,397

17,321,423

-87.80

Total Assets

2,199,942

1.38

2,170,007

13.41

1,913,396

17,604,061 2,834,926

-87.50

 


Current liabilities

 

Trade creditors                                           1,785,316 1.38   1,761,012 21.12 1,453,901 6,698,001          -73.35

Short term group loans                                -                -         -                -         -                -                        -

Financial debts                                         3000,000   0         300,000     0       300,000     9,860,031          -96.96

573,229

Current portion of long term debt                 -                -         -                -         -               57,894 15,449      -

 

Amounts Payable for Taxes,

Remuneration & Social Security                         3,500           600  500      -90.83 5,450    11,151 -     -92.07

 

Miscellaneous current liabilities                     44,757        -14.42 52,299        -19.08 64,628        -93.60                --

Total current liabilities                                 2,133,573 0.93   2,113,811   15.89 1,823,979 12,634,610         -83.11

 

LONG TERM DEBTS AND LIABILITIES

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

Other long term loans                                 -                -         -                -         -                -                        --

Deffered taxes                                           -                -         -                -         -                00                    -

Provisions for Liabilities & Charges               0               -         0               -         0               5,397 0              -100

Other long term liabilities                             0               -         0               -         0               171,246             -100

Total long term debts                                  0               -         0               -         0               1,585,076           -100

 

 

SHAREHOLDERS EQUITY

Issued share capital                                    20,000        0        20,000        0        20,000        2,456,291           -99

Share premium account                              -                -         -                -         -                292,813             -

Reserves                                                   46,369        28.10 36,197       -47.86 69,417        829,453             -94.41

Revaluation reserve                                    -                -         -                -         -                1,662,858           -

Total shareholders equity                            66,369        18.10 56,197       -37.15 89,417        3,384,375           -98.04

Working capital                                         -19,958       60.27 -33,112      -824  -3,582        4,686,813           -100

Cashflow                                                  14,386        49.32 -29,170      -276  16,559       111,247             -87.07

Net worth                                                 66,369        18.10 56,197       -37.15 89,417        3,383,100           -98.04

 

ratio analysis

 

Profit Before Tax

0.19

48.72

-0.39

-262

0.24

10,00

-98.10

Return on capital employed

20

38.71

-51.67

-417

16.29

-3,00

666

Return on total assets employed

0.60

44.78

-1.34

-276

0.76

-11,00

5.45

Return on net assets employed

20

38.71

-51.67

-417

16.29

9,00

122

Sales / net working capital

-343.56

-53.64

-223.62

13.16

-1698.84

25,00

-100

Stock turnover ratio

13.14

20.11

10.94

0.27

10.91

22,00

-40.27

Debtor days

63.77

4.01

61.31

-5.68

65

162,00

-60.64

Creditor days

95.36

10.08

86.63

-1.11

87.60

95,00

0.38

 

 

short term stability

 

 

 

 

Current ratio

0.99

1.02

0.98

-2.00

1

9,00

-94.50

Liquidity ratio / acid ratio

0.57

-5.00

0.60

-4.76

0.63

5,00

-88.60

Current debt ratio

32.15

-14.52

37.61

84.36

20.40

18,00

78.61

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

452.02

-15.33

533.84

59.11

335.51

300,00

50.67

Equity in percentage

3.02

16.60

2.59

-44.54

4.67

-7,00

43.14

Total debt ratio

32.15

-14.52

37.61

84.36

20.40

20,00

60.75

 

 

Industry comparison

 

Activity code                46761

Activity description       Wholesale of diamonds and other precious stones

 

 

Payment Information

 

Payment expectations

Payment expectation days        95.36

Day sales outstanding 63.77

 

 

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 95.36

Lower               134.13

Median             84.93

Upper               45.40

 

Day sales outstanding

 

Company result            63.77

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

 

 

NSSO details

 

Business number                     473008523

Name of defendant                  

Legal form of defendant

-Date of summons                   

Labour court                            -

 

 

Bankruptcy details

 

Bankruptcy Data

There is no bankruptcy data against this company

 

court data

there is no data for this company Director details


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.101.99

Euro

1

Rs.81.25

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.