MIRA INFORM REPORT

 

 

Report Date :

22.03.2014

 

IDENTIFICATION DETAILS

 

Name :

GUIMARAES & MEXIA LDA

 

 

Registered Office :

Rua de Sousa Aroso, 556, 4º Frente Direito, Matosinhos

 

 

Country :

Portugal

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

21.01.2004

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Representation and trade in textiles, Interior textiles, footwear, clothing and fashion accessories, jewelry and leather goods, decoration items for the home

 

 

No. of Employees :

2

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Portugal

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

PORTUGAL - ECONOMIC OVERVIEW

 

Portugal has become a diversified and increasingly service-based economy since joining the European Community - the EU's predecessor - in 1986. Over the following two decades, successive governments privatized many state-controlled firms and liberalized key areas of the economy, including the financial and telecommunications sectors. The country qualified for the Economic and Monetary Union (EMU) in 1998 and began circulating the euro on 1 January 2002 along with 11 other EU members. The economy grew by more than the EU average for much of the 1990s, but the rate of growth slowed in 2001-08. The economy contracted 2.5% in 2009, before growing 1.4% in 2010, but GDP fell again from 2011 to 2013, as the government implemented spending cuts and tax increases to comply with conditions of an EU-IMF financial rescue package, signed in May 2011. Austerity measures also have contributed to record unemployment and a wave of emigration not seen since the 1960s. Booming exports will contribute to growth and employment in 2014, but the need to continue to reduce private- and public-sector debt could weigh on consumption and investment. The government of Pedro PASSOS COELHO also has introduced more flexibility into the labor market, and, this, along with steps to trim the budget deficit, could make Portugal more attractive to foreign investors. The government reduced the budget deficit from 10.1% of GDP in 2009 to 5.1% in 2013, lower than the EU-IMF fiscal target of 5.5%. Despite these efforts, public debt has continued to grow and, at 128% of GDP in 2013, it stands among the highest in the EU. As a result, the government may have difficulty regaining full bond market financing when the EU-IMF financing program expires in mid-2014.

 

Source : CIA

 

 

 

Identification

 

 

Name

GUIMARAES & MEXIA LDA

V.A.T. Number / NIF

506824101

Address

Rua de Sousa Aroso, 556, 4º frente direito

Locality

Matosinhos

Postal Code

4450-287-MATOSINHOS

Municipality

MATOSINHOS

District

PORTO

Telephone

229387803

Fax

229387805

E-Mail

jaguimaraes@mail.telepac.pt

 

 

C.A.E.(Rev 3)

46410- Wholesale trade of textiles

 

 

Actual Condition

In activity

Payments
Good

Incidents
There are no record of commercial incidents

 

 

Financial Highlights

 

 

2010

2011

2012

Net Sales

3.551.689,94

2.363.888,60

1.116.930,73

Net Income For the Year

5.562,55

2.430,22

2.286,05

Shareholders Funds

180.464,43

182.894,65

185.180,70

Stocks

309.493,85

340.939,96

388.024,60

LIABILITY

2.688.295,56

1.897.417,90

1.514.574,34

ASSETS

2.868.759,99

2.080.312,55

1.699.755,04

 

Business Concept

 

Consulted sources say that the subject has been respecting its payments and commercial commitments, so credit connections with this company are recommended.

 

 

 

Summary

 

 

Legal Form

Private Limited Company

Constitution

21-01-2004

V.A.T. Number / NIF

506824101

Employees

2

Capital

200.500,00

Sales in : 31-12-2012

1.116.930,73

Shareholders Funds in: 31-12-2012

185.180,70

Payments

Good

Actual Condition

In activity

 

Management Bodies

 

JOSE ALBERTO LAGO GUIMARAES

Managing-Partner

RITA BORGES PROENCA MEXIA ALVES

Managing-Partner

 

 

Legal Structure

 

Registed on the Register Record Office of Matosinhos with the Register Number 506824101 previous number 16218 in 21-01-2004

Constitution celebrated in 21-01-2004 published on Diário da República number 79 of 02-04-2004

To oblige the company it is necessary 1 signatures

 

Changes to Society

 

In 18-10-2013 on Portal MJ of 21-10-2013 increase of capital Clique para ver detalhes

para 200.500,00 Euros

In 10-09-2007 on Portal MJ of 10-09-2007 increase of capital Clique para ver detalhes

para 153.500 euros

In 15-07-2005 on Diário da República number 226 of 24-11-2005 increase of capital Clique para ver detalhes

para 50.000 euros

 

Capital

 

The Capital is 200.500,00

 

 

with the following distribution

 

JOSE ALBERTO LAGO GUIMARAES

185.150,00

92,344%

RITA BORGES PROENCA MEXIA ALVES

15.350,00

7,656%

 

Biographies

 

 

Name

JOSE ALBERTO LAGO GUIMARAES

Funtion

Managing-Partner

Address

Rua Marechal Saldanha, 365, 3º B

Locality

Porto

Civil State

Married

Consort

Rita Borges Proença Mexia Alves

 

Name

RITA BORGES PROENCA MEXIA ALVES

Funtion

Managing-Partner

Address

Rua Marechal Saldanha, 365, 3º B

Locality

Porto

Civil State

Married

Consort

José Alberto Lago Guimarães

Previous Connections

Foi administrador da firma Bomia-Restauração SA

Professional Connections

The subject has connections with the following company (ies)

 

SOCIEDADE AGRICOLA DA ARCA LDA as Managing-Partner with a participation of 374,10 , in a capital of 7.481,97 .

 

Activities

 

Line of Business

Percentage

Representation and trade in textiles, Interior textiles, footwear, clothing and fashion accessories, jewelry and leather goods, decoration items for the home

100%



Type of Clients

Retailers/Wholesalers/Private Companies

 

 

Sales Conditions

Cash/credit

 

 

 

Geographic Distribution of Sales

 

 

Internal Market

 

International Market

 

 

Year

 

EU

Extra-EU

Total

 

 

2012

1.109.260,36

99,31%

0,00

0,00%

7.670,37

0,69%

1.116.930,73

 

2011

2.246.756,54

95,04%

95.541,77

4,04%

21.590,29

0,91%

2.363.888,60

 

2010

3.518.348,61

99,06%

0,00

0,00%

33.341,33

0,94%

3.551.689,94

 

 

Geographic Distribution of Purchases

 

 

Internal Market

 

International Market

 

 

Year

 

EU

Extra-EU

Total

 

 

2012

312.407,65

37,12%

336.960,18

40,03%

192.322,18

22,85%

841.690,01

 

2011

548.132,67

28,31%

-

-

1.387.725,95

71,69%

1.935.858,62

 

2010

500.174,98

17,02%

51.162,35

1,74%

2.387.823,70

81,24%

2.939.161,03

 

 

 

Banks and Financial Institutions

 

CAIXA GERAL DE DEPOSITOS, SA

Matosinhos

 

Incidents

 

There are no of incidents on our database

 

Employees

 

Year

Total

Men

Women

 

 

2012

2

1

50%

1

50%

 

2011

2

1

50%

1

50%

 

2010

2

1

50%

1

50%

 

Head Office and Installations

 

Head office and office Rua de Sousa Aroso, 556, 4º frente direiro, Matosinhos, 4450-287, MATOSINHOS, Tel:229387803, Fax:229387805

 

Financial Demonstration SNC

Balance Sheet SNC

CoinEUROS

 

Year:2012

 

 

 

2012

2011

2010

% Var.2012/2011

 

 

ASSET

 

Non-current assets

Tangible fixed assets

20.918,42

36.067,67

59.750,69

(42,00)

Financial participations - other methods

 

 

1.089,50

 

Total

20.918,42

36.067,67

60.840,19

(42,00)

 

Current assets

Inventories

388.024,60

340.939,96

309.493,85

13,81

Costumers

1.041.677,40

1.330.564,70

2.278.683,79

(21,71)

State and other public entities

118.219,77

233.728,97

14.393,77

(49,42)

Shareholders/partners

 

 

46.141,60

 

Other accounts receivable

110.436,89

74.279,88

92.452,08

48,68

Deferrals

3.507,90

39.173,35

43.609,36

(91,05)

Financial assets held for trading

1.069,80

1.089,50

 

(1,81)

Cashier and bank deposits

15.900,26

24.468,52

23.145,35

(35,02)

Total

1.678.836,62

2.044.244,88

2.807.919,80

(17,87)

TOTAL ASSET

1.699.755,04

2.080.312,55

2.868.759,99

(18,29)

 

SHAREHOLDERS FUNDS AND LIABILITIES

 

SHAREHOLDERS FUNDS

Capital

153.500,00

153.500,00

153.500,00

 

Legal reserves

5.313,03

5.163,03

4.863,03

2,91

Other reserves

17.378,61

15.098,39

9.835,84

15,10

Net retained

6.703,01

6.703,01

6.703,01

 

Total

182.894,65

180.464,43

174.901,88

1,35

Net income for the period

2.286,05

2.430,22

5.562,55

(5,93)

TOTAL OF SHAREHOLDERS FUNDS

185.180,70

182.894,65

180.464,43

1,25

 

LIABILITY

 

Non-current liiabilities

Financing obtained

118.460,20

159.239,86

151.437,33

(25,61)

Total

118.460,20

159.239,86

151.437,33

(25,61)

 

Current liabilities

Suppliers

291.710,80

440.250,42

351.779,27

(33,74)

State and other public entities

 

26.330,70

49.590,45

 

Shareholders/partners

21.429,88

 

 

 

Financing obtained

983.472,19

1.200.052,09

1.843.546,19

(18,05)

Other payable accounts

99.501,27

71.544,83

291.942,32

39,08

Total

1.396.114,14

1.738.178,04

2.536.858,23

(19,68)

TOTAL LIABILITIES

1.514.574,34

1.897.417,90

2.688.295,56

(20,18)

TOTAL SHAREHOLDERS FUNDS AND LIABILITIES

1.699.755,04

2.080.312,55

2.868.759,99

(18,29)

 

INCOME STATEMENT

 

INCOME AND EXPENSES

Sales and services

1.116.930,73

2.363.888,60

3.551.689,94

(52,75)

Cost of goods sold and materials consumed

794.605,37

1.904.412,51

2.937.200,92

(58,28)

Suppliers and external services

127.668,34

147.635,01

191.412,57

(13,52)

Personnel costs

70.197,36

99.914,14

106.200,43

(29,74)

Impairment of receivables (losses/revearsals)

 

 

157.776,43

 

Other income and gains

75.340,55

68.589,33

152.775,88

9,84

Other expenses and losses

128.909,20

231.477,05

129.923,63

(44,31)

Result before depreciation, financing costs and taxes

70.891,01

49.039,22

181.951,84

44,56

Expenses/reversals of depreciation and amortization

15.149,25

23.683,02

35.253,94

(36,03)

Operating result (before financing costs and taxes)

55.741,76

25.356,20

146.697,90

119,83

Interest and similar income obtained

 

 

264,23

 

interest and similar expenses incurred

35.961,90

2.422,44

118.113,34

1.384,53

Net before taxes

19.779,86

22.933,76

28.848,79

(13,75)

Income tax of the period

17.493,81

20.503,54

23.286,24

(14,68)

Net profit for the period

2.286,05

2.430,22

5.562,55

(5,93)

 

RATIOS SNC

 

 

Closing Date

2012

2011

2010

 

 

 

 

TURNOVER RATIOS

 

Shareholder's Funds Profitability

0,012

0,013

0,031

 

 

 

Assets Profitability

0,033

0,012

0,051

 

 

 

Sales Net Profitability

0,002

0,001

0,002

 

 

 

 

 

EFFICIENCY RATIOS

 

Medium Term Receivable

340,408

205,448

234,176

 

 

 

Asset Rotation

0,657

1,136

1,238

 

 

 

 

 

PRODUCTIVITY RATIOS

 

Productivity

4,592

4,599

5,786

 

 

 

 

 

SHORT TERM RATIOS

 

General Liquidity

1,203

1,176

1,107

 

 

 

Reduced Liquidity

0,925

0,98

0,985

 

 

 

Immediate Liquidity

0,011

0,014

0,009

 

 

 

 

 

MEDIUM LONG TERM RATIOS

 

Financial Autonomy

0,109

0,088

0,063

 

 

 

Solvability

0,122

0,096

0,067

 

 

 

Borrowed Capital Structure

0,922

0,916

0,944

 

 

 

General Debt

5,951

7,432

11,055

 

 

 

Medium Long Term Debt

0,64

0,871

0,839

 

 

 

Debt Structure

0,922

0,916

0,944

 

 

 

Capital Structure

1,563

1,149

1,192

 

 

 

 

 

Operational and Financial Risk

 

Operational Leverage Level

5,782

18,121

4,189

 

 

 

Financial Leverage Level

2,818

1,106

5,085

 

 

 

Combined Leverage Level

16,294

20,042

21,301

 

 

 

 

CASH FLOW STATEMENT

 

Rubrics

2012

2011

PERIODS

 

CASH FLOWS FROM OPERATIONAL ACTIVITIES

 

 

 

Customers receipts

1.405.818,03

3.312.007,69

(57,55)%

Payments to suppliers

862.561,29

1.699.752,46

(49,25)%

Payments to employees

65.870,46

103.548,33

(36,39)%

Cash at bank generated from operations

477.386,28

1.508.706,90

(68,36)%

Payment/receipt of income tax

(32.273,71)

(39.424,50)

18,14%

Other receipts/payments

(625.270,04)

(999.788,67)

37,46%

Cash Flows from Operational Activities (A)

(180.157,47)

469.493,73

(138,37)%

CASH FLOWS' INVESTMENT ACTIVITIES

 

 

 

Payments regarding:

 

 

 

Fixed tangible assets

7.134,87

6.710,45

6,32%

Intangible assets

-

-

-

Financial investments

-

-

-

Other assets

-

-

-

Receipts from:

 

 

 

Fixed tangible assets

15.000,00

-

-

Intangible assets

-

-

-

Financial investments

23.819,10

-

-

Other assets

-

-

-

Investment subsidies

-

-

-

Interest and similar income

47,59

131,83

(63,90)%

Dividends

-

-

-

Cash Flows' Investments Activities (B)

31.731,82

(6.578,62)

582,35%

CASH FLOWS' INVESTMENT ACTIVITIES

 

 

 

Receipts from:

 

 

 

Obtained financing

405.820,43

270.749,93

49,89%

Paying-up of capital and other equity instruments

-

-

-

Coverage of losses

-

-

-

Donations

-

-

-

Other financing operations

-

-

-

Payments regarding:

 

 

 

Obtained financing

148.566,68

590.499,00

(74,84)%

Interests and similar expenses

96.969,57

110.774,54

(12,46)%

Dividends

-

-

-

Capital's redution and other equity instruments

-

-

-

Other financing operations

-

-

-

Cash Flows' Financing Activities ©

160.284,18

(430.523,61)

137,23%

Variation in cash at bank and its equivalents (A+B+C)

11.858,53

32.391,50

(63,39)%

Effect of exchange differences

(20.426,79)

(31.068,33)

34,25%

Cash at bank and its equivalents at the start of period

24.468,52

23.145,35

5,72%

Cash at bank and its equivalents at the end of period

15.900,26

24.468,52

(35,02)%

 

CASH FLOWS

 

 

Movimentos do Periodo de 2012

Rubrics

Initial balance

Debits

Credits

Final balance

 

PERIOD'S CARRYING AMOUNT AND MOVEMENTS

 

Cash in hand

-

-

-

0,00

Order deposits

24.468,52

4.636.947,45

4.645.515,71

15.900,26

Other bank deposits

-

-

-

0,00

Total cash at bank and bank deposits

24.468,52

4.636.947,45

4.645.515,71

15.900,26

Of which: Bank deposits abroad

-

-

-

0,00

 

Rubrics

Value

 

OTHER INFORMATION

 

Receipts from:

 

Non-life insurance claims

-

Operating subsidies

-

Cash at bank and its equivalents not available for use

-

 

ASSETS IMPAIRMENT

 

 

Movimentos do Periodo de 2012

 

Impairment losses

Impairment losses reversals

Rubrics

Recognized in profit and loss

On revalued assets recognized in equity

Total

Recognized in profit and loss

Recognized in Equity

Total

 

Individual assets

 

Fixed tangible assets

0,00

-

-

0,00

-

-

Goodwill

-

0,00

0,00

0,00

0,00

-

Intangible assets

0,00

-

-

0,00

-

-

Investment properties (cost model)

0,00

0,00

-

0,00

0,00

-

Investments in progress

0,00

0,00

-

0,00

0,00

-

Financial investments

0,00

0,00

-

0,00

0,00

-

TOTAL

 

 

 

 

 

 

of which: cash-generating units

0,00

0,00

-

0,00

0,00

-

 

GOVERNMENT GRANTS AND GOVERNMENT ASSISTANCE

 

 

Grants from State and other public bodies

Grants from other entities

Rubrics

Value assigned in the period or in previous periods

Value attributed to the period

Value assigned in the period or in previous periods

Value attributed to the period

 

Grants related to assets/investment:

0,00

0,00

0,00

0,00

Fixed tangible assets

0,00

0,00

0,00

0,00

Land and Natural Resources

-

-

-

-

Buildings and other structures

-

-

-

-

Basic equipment

-

-

-

-

Transport equipment

-

-

-

-

Office equipment

-

-

-

-

Biological equipment

-

-

-

-

Others

-

-

-

-

Intangible assets

0,00

0,00

0,00

0,00

Development projects

-

-

-

-

Computer programmes

-

-

-

-

Industrial property

-

-

-

-

Others

-

-

-

-

Other assets

-

-

-

-

Grants related to income / operating

-

-

-

-

Value of repayments in the period:

0,00

0,00

0,00

0,00

Grants related to assets/investment

-

-

-

-

Grants related to income / operating

-

-

-

-

TOTAL

0,00

0,00

0,00

0,00

 

IMPAIRMENT LOSSES IN FINANCIAL ASSETS AT COST OR AT AMORTIZED COST

 

 

Movimentos do Periodo de 2012

Rubrics

Impairment losses

Impairment losses reversals

Total

 

Receivable debts from customers

-

-

0,00

Other receivables

-

-

0,00

Equity instruments and other securities

-

-

0,00

Others

-

-

0,00

TOTAL

0,00

0,00

0,00

 

DEBTS REGISTERED AS DOUBTFUL

 

Rubrics

Value

 

Regarding insolvency and company recovery procedures or enforcement procedures

-

Claimed in court

-

In arrears:

0,00

Over six months and up to twelve months

-

Over twelve months and up to eighteen months

-

Over eighteen months and up to twenty four months

-

Over twenty four months

-

TOTAL

0,00

 

EMPLOYEE BENEFITS, COMPANY EMPLOYEES AND PERSONNEL COSTS

 

 

Rubrics

Average number of employees

Average number of hours worked

 

Company employees, paid and unpaid

2

2.254

Paid company employees

2

2.254

Company UNPAID employees

0

0

Company employees, by type of working hours

 

 

Full time company employees

2

2.254

Of which: Full time company employees

2

2.254

Part time company employees

0

0

Of which: Part time company employees

0

0

Company employees, by gender:

 

 

Men

1

1.907

Women

1

347

Company employees, of which:

 

 

Company employees assigned to Research and Development

0

-

Service providers

0

0

People placed through temporary employment agencies

0

-

 

Staff costs

 

 

Rubrics

Value

 

Staff costs

70.197,36

Governance Bodies Remuneration

51.100,00

Of which: Profit-sharing

-

Employees remuneration

5.000,00

Of which: Profit-sharing

-

Post-employment benefits

0,00

Pension premiums

-

Other benefits

-

Of which:

-

For defined contribution plans - corporate bodies

-

For defined contribution plans - others

-

Compensations

10.501,40

Charges on remunerations

622,76

Insurance for accidents at work and professional diseases

2.973,20

Social security expenses

-

Other staff costs

-

Of which:

-

 

INFORMATION BY GEOGRAPHIC MARKETS

 

 

Geographic markets

Rubrics

Internal

EU

Extra-EU

Total

 

Sales

1.109.260,36

-

-

1.109.260,36

Services provided

-

-

7.670,37

7.670,37

Purchases

312.407,65

336.960,18

192.322,18

841.690,01

Supplies and external services

127.668,34

-

-

127.668,34

Acquisition of fixed tangible assets

-

-

-

0,00

Acquisition of investment properties

-

-

-

0,00

Acquisition of intangible assets

-

-

-

0,00

Supplementary income:

0,00

0,00

0,00

0,00

Social services

-

-

-

0,00

Equipment rental

-

-

-

0,00

Studies, projects and technological assistance

-

-

-

0,00

Royalities

-

-

-

0,00

Others

-

-

-

0,00

Memorandum: Sales and services provided (undiscounted values)

-

-

-

0,00

Memorandum: Purchases and supplies and external services (undiscounted values)

-

-

-

0,00

 

RECEIVABLE AND PAYABLE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Customers

 

 

Trade accounts receivable

851.518,15

953.064,47

(10,65)%

Trade notes receivable

347.935,68

535.276,66

(35,00)%

Advances received from customers

-

-

-

Suppliers

 

 

 

Trade accounts payable

291.710,80

353.482,66

(17,48)%

Trade notes payable

-

86.767,76

-

Trade accounts payable - unchecked invoices

-

-

-

Advances to suppliers

-

-

-

Staff

 

 

 

Payable remunerations

-

3.703,55

-

Advanced payments

-

-

-

Bonds

-

-

-

Other operations

-

-

-

State and other public sector institutions

 

 

 

Income Tax

11.770,17

16.138,26

(27,07)%

Deductible IVA (debt cumulative amounts)

227.041,20

567.754,61

(60,01)%

Paid IVA (credit cumulative amounts)

342.089,21

529.867,02

(35,44)%

Shareholders / partners

 

 

 

Shareholders with subscription

-

-

-

Unreleased quotas

-

-

-

Advances for profits

-

-

-

Allocated results

 

 

 

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Available profits

 

 

 

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Granted loans - parent company

-

-

-

Granted loans - subsidiary companies, associated companies and joint ventures

-

-

-

Granted loans - other shareholders/partners

-

-

-

Of which: Participating companies

-

-

-

Other operations

 

 

 

Debit status

-

-

-

Credit status

21.429,88

-

-

Other receivable and payable accounts

 

 

 

Investment providers - general accounts

195,57

-

-

Trade accounts payable - unchecked invoices

-

-

-

Advanced payments to investment providers

-

-

-

additional income - Debtors

-

-

-

additional expenses - Creditors

9.791,82

14.726,47

(33,51)%

Deferred tax assets

-

-

-

Deferred tax liabilities

-

-

-

Unreleased subscriptions - Creditors

-

-

-

Advances received on account of sales

-

-

-

Other debtors and creditors

 

 

 

Other debtors

-

73.861,10

-

Other creditors

-

48.838,25

-

 

EXPENSE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Supplies and external services

127.668,34

147.635,01

(13,52)%

Subcontracts

-

-

-

Specialized services

85.198,12

82.811,40

2,88%

Specialized works

7.191,33

8.996,25

(20,06)%

Of which

-

-

-

Of which: Payments to workers placed through agencies

-

-

-

Advertising and promotion

-

-

-

Surveillance and security

23,76

-

-

Fees

-

468,72

-

Comissions

3.840,83

3.685,70

4,21%

Maintenance and repairs

74.142,20

69.660,73

6,43%

Others

462,39

497,24

(7,01)%

Materials

-

-

-

Fast wear tools and utensils

-

-

-

Books and technical documentation

462,39

497,24

(7,01)%

Office material

-

-

-

Gift items

-

-

-

Others

4.979,73

5.787,93

(13,96)%

Energy and fluids

285,35

287,69

(0,81)%

Electricity

4.525,47

5.348,90

(15,39)%

Fuels

168,91

151,34

11,61%

Water

-

-

-

Others

15.899,21

26.489,80

(39,98)%

Travel, lodging and transportation

5.624,21

1.989,80

182,65%

Travel and lodging

-

-

-

Transport of personnel

10.275,00

24.500,00

(58,06)%

Transport of goods

-

-

-

Others

21.128,89

32.048,64

(34,07)%

Different services

11.319,18

11.212,40

0,95%

Rents and leases

-

-

-

Of which: Rents from land

3.922,44

4.396,76

(10,79)%

Communication

3.607,26

5.624,77

(35,87)%

Insurance

-

-

-

Royalties

85,00

347,78

(75,56)%

Litigation and Notaries

1.590,85

5.547,79

(71,32)%

Representation expenses

62,95

75,97

(17,14)%

Cleaning, hygiene and comfort

541,21

4.843,17

(88,83)%

 


 

Deliberation of Approval of Accounts

 

Were the financial year's accounts approved?

 

YES

 

Data da Aprovação: 31-03-2013

 

By (Unanimity/Majority):

 

Unanimity

 

Percentage of issued votes related to the share capital subscribed with voting right

 

100

 

The accounts were approved:

 

In general meeting regularly convoked

 

The accounts were approved:

 

In POC/SNC/NCM (National Plan of Accounts/Accounting Normalization System/Accounting Normalization for micro entities)

 

 

PROFIT APLICATION ACCORDING TO THE DELIBERATION THAT APPROVED THE FINANCIAL YEAR'S ACCOUNTS

 

Rubrics

2012

2011

 

Retained earnings

8.989,06

9.133,23

Allocated results / Available profits

-

-

Percentages or bonuses to managing bodies

-

-

Ditto to staff

-

-

Reserves

2.286,05

2.430,22

Coverage of losses

-

-

7. Others

-

-

BALANCE (1-2-3-4-5-6-7)

6.703,01

6.703,01

 

Management Report / Assessment of the Inspection Body / Legal Certification of Accounts

 

 

 

MANAGEMENT REPORT

 

Were the Management Report and financial year's accounts prepared?

YES

 

Were the management report and the financial year's accounts signed by all members of the management / administration?

YES

 

 

 

ASSESSMENT OF THE INSPECTION BODY

 

The entity has an inspection body?

NO

 

Has the inspection body issued an assessment?

Information Available

 

The inspection body pronounced:

Information Available

 

 

LEGAL CERTIFICATION OF ACCOUNTS (CLC)

 

Is the entity required to have certified accounts by a Statutory Auditor/Statutory Audit Firm?

NO

 

Identificação do ROC:

 

Was the Legal certification of accounts issued?

Information Available

 

 

 

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.61.05

UK Pound

1

Rs.100.81

Euro

1

Rs.84.18

 

 

INFORMATION DETAILS

 

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.