MIRA INFORM REPORT

 

 

Report Date :

19.06.2014

 

IDENTIFICATION DETAILS

 

Name :

DIAFIN SA

 

 

Registered Office :

Place Numa-Droz 2, Case postale 2152, 2001 Neuchâtel/NE

 

 

Country :

Switzerland

 

 

Year of Establishment :

1978

 

 

Com. Reg. No.:

160.3.000.447-3 / 44644

 

 

Legal Form :

Company limited by shares

 

 

Line of Business :

·         Wholesaler of watches and jewellery

·         Subject is specializes in import and export of diamonds.

·         In La Chaux-de-Fonds, the gemstones are inspected and sorted according to their size, purity, color and customer requirements. The company works with two laboratories: HRD (Hoge Raad voor Diamond) and GIA Gemological Institute of America) in the U.S., one of the most prestigious laboratories in the world.

 

 

No of Employees :

03

 

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)

Switzerland

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

 


 

switzerland ECONOMIC OVERVIEW

 

Switzerland is a peaceful, prosperous, and modern market economy with low unemployment, a highly skilled labor force, and a per capita GDP among the highest in the world. Switzerland's economy benefits from a highly developed service sector, led by financial services, and a manufacturing industry that specializes in high-technology, knowledge-based production. Its economic and political stability, transparent legal system, exceptional infrastructure, efficient capital markets, and low corporate tax rates also make Switzerland one of the world's most competitive economies. The Swiss have brought their economic practices largely into conformity with the EU's to enhance their international competitiveness, but some trade protectionism remains, particularly for its small agricultural sector. The fate of the Swiss economy is tightly linked to that of its neighbors in the euro zone, which purchases half of all Swiss exports. The global financial crisis of 2008 and resulting economic downturn in 2009 stalled export demand and put Switzerland in a recession. The Swiss National Bank (SNB) during this period effectively implemented a zero-interest rate policy to boost the economy as well as prevent appreciation of the franc, and Switzerland's economy began to recover in 2010. The sovereign debt crises currently unfolding in neighboring euro-zone countries pose a significant risk to Switzerland's financial stability and are driving up demand for the Swiss franc by investors seeking a safe-haven currency. The independent SNB has upheld its zero-interest rate policy and conducted major market interventions to prevent further appreciation of the Swiss franc, but parliamentarians have urged it to do more to weaken the currency. The franc's strength has made Swiss exports less competitive and weakened the country's growth outlook; GDP growth fell below 2% per year during 2011-13. Switzerland has also come under increasing pressure from individual neighboring countries, the EU, the US, and international institutions to reform its banking secrecy laws. Consequently, the government agreed to conform to OECD regulations on administrative assistance in tax matters, including tax evasion. The government has renegotiated its double taxation agreements with numerous countries, including the US, to incorporate the OECD standard, and is considering the possibility of imposing taxes on bank deposits held by foreigners. These steps will have a lasting impact on Switzerland's long history of bank secrecy.

 

Source : CIA

 

 


Company name

 

Diafin SA

 

 

Operating address

 

Place Numa-Droz 2

Case postale 2152

2001 Neuchâtel/NE

Switzerland/CH

 

Telephone:                   032 9135274

Fax:                             032 9135275

 

Web site:                      http://www.diafin.ch

 

VAT-No.:                        CHE101539785

 

 

Profile

 

Established:                 1978

Line of Business:          Consumer goods wholesale

Industry Division:          Wholesale trade

Industry-code (NACE):     4648     Wholesale of watches and jewellery

Import/Export:              Import, Export

Banks:                          unknown

 

 

Operational Figures

 

Coverage:                    Company

Employees:                  3

 

 

Activity

 

The company specializes in import and export of diamonds. In La Chaux-de-Fonds, the gemstones are inspected and sorted according to their size, purity, color and customer requirements. The company works with two laboratories: HRD (Hoge Raad voor Diamond) and GIA Gemological Institute of America) in the U.S., one of the most prestigious laboratories in the world.

 


Real Estate

 

Real Estate:                    The company owns no property.

 

 

Company Register

 

Company No:               160.3.000.447-3 / 44644

Legal form:                   Company limited by shares

Registration:                 04.10.2004

Legal status:                 active

Responsible Register:   Registre du commerce du canton de Neuchâtel

History:                        Date of Incorporation Statutes: 04.12.1978

                                    Date of Statutes: 18.03.2013

                                    Date of Statutes: 04.07.2012

                                    Date of Statutes: 22.02.2006

                                    Date of Statutes: 22.09.2004

 

Entry            Deleted    Name

active                           Diafin SA

active                           Diafin AG (Name translated)

active                           Diafin Ltd (Name translated)

 

Entry            Deleted    Legal domicile

19.03.2013                    Neuchâtel, Switzerland

                    04.10.2004  Epalinges, Switzerland

04.10.2004    19.03.2013  La Chaux-de-Fonds, Switzerland

 

Entry            Deleted    Address

19.03.2013                    place Numa-Droz 2, 2000 Neuchâtel/NE, Switzerland/CH

04.10.2004    19.03.2013  Rue Abraham-Robert 12, 2300 La Chaux-de-Fonds, Switzerland/CH

 

Entry            Deleted    Capital

05.07.2012                    Share Capital CHF 3,622,500, paidup CHF 3,622,500

23.02.2006    05.07.2012  Share Capital CHF 2,925,000, paidup CHF 2,925,000

 

Entry            Deleted    Capital Structure

05.07.2012                    1,610 Bearer shares of CHF 2,250.--

23.02.2006    05.07.2012  1,300 Bearer shares of CHF 2,250.--

 

Entry            Deleted    Activity (original Language)

active                           Commerce, import-export des diamants, financement des affaires de diamants ainsi qu'au service pour l'achat, dépôt et vente de diamants, gestion financière, représentation, agence et placement des prêts et des hypothèques; prendre des participations financières, commerciales et industrielles, administration, gestion et mise en valeur, acquérir des objets immobiliers et des terrains, les vendre et les gérer.

 

Entry            Deleted    Remarks (original Language)

active                           Publishing authority: Feuille officielle suisse du commerce.

19.12.2013                    Note: L'identification sous le numéro CH-160-3000447-3 est remplacée par le numéro d'identification des entreprises (IDE/UID) CHE-101.539.785.

04.10.2004                    Reports: Convocation et communication aux actionnaires: Feuille officielle suisse du commerce ou lettre recommandée si tous les actionnaires sont connus.

 

 

Official Administration

 

Title                                           Name

Director                                      François Weber, Origin: Arth, Switzerland, Residential address: La Chaux-de-Fonds , Switzerland, single signature

 

 

Management

 

Title                                           Name

Director                                      François Weber, Origin: Arth, Switzerland, Residential address: La Chaux-de-Fonds , Switzerland, single signature

 

 

External Positions

 

Title                                           Name

Auditor                                       "FIDUCONSULT ACTA SA" , Residential address: La Chaux-de-Fonds, Switzerland, Id: CH-645.1.002.873-7, Registered since: 19.03.2013

 

 

Owner/-s

 

No. of Owner/-s:           1

Owner:                         The company is privately owned.

 

Class:                          100%

Type:                           direct

Name:                          François Weber

City/Country:                La Chaux-de-Fonds , Switzerland/CH

Interest:                        100,00% voting right, 100,00% capital interest

 

 

Investments

 

It is believed that the company has no investments.

 

 


Legal Actions

 

An updated legal action check is only available against proof of interest. e.g. a copy of an enquiry letter, and order or invoice relating to the subject company.

 

 

Credit Information

 

Financial Statements:    The company does not disclose any financial statements. Third parties are not permitted any insight into the financial affairs. It is therefore difficult to make a proper assessment of the actual situation.

 

Financial Situation:        The financial situation is considered to be in order.

 

Payment experiences:   There are no objections regarding the payment of financial obligations.

 


 

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.60.12

UK Pound

1

Rs.102.00

Euro

1

Rs.81.43

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

MNL

 

 

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.