MIRA INFORM REPORT

 

 

Report Date :

03.05.2014

 

IDENTIFICATION DETAILS

 

Name :

EMA JAPAN CO LTD

 

 

Registered Office :

Kazu IT Bldg 905, 2-10-27 Minamisemba Chuoku Osaka 542-0081

 

 

Country :

Japan

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

April 2001

 

 

Com. Reg. No.:

1200-01-109768 (Osaka-Chuoku)

 

 

Legal Form :

Limited Company

 

 

Line of Business :

Importer, exporter and wholesaler of Polished Diamonds, Other Gemstones and Jewelry Products

 

 

No of Employees :

03

 

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)

Japan

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

 


 

Japan ECONOMIC OVERVIEW

 

In the years following World War II, government-industry cooperation, a strong work ethic, mastery of high technology, and a comparatively small defense allocation (1% of GDP) helped Japan develop a technologically advanced economy. Two notable characteristics of the post-war economy were the close interlocking structures of manufacturers, suppliers, and distributors, known as keiretsu, and the guarantee of lifetime employment for a substantial portion of the urban labor force. Both features are now eroding under the dual pressures of global competition and domestic demographic change. Japan's industrial sector is heavily dependent on imported raw materials and fuels. A small agricultural sector is highly subsidized and protected, with crop yields among the highest in the world. While self-sufficient in rice production, Japan imports about 60% of its food on a caloric basis. For three decades, overall real economic growth had been spectacular - a 10% average in the 1960s, a 5% average in the 1970s, and a 4% average in the 1980s. Growth slowed markedly in the 1990s, averaging just 1.7%, largely because of the after effects of inefficient investment and an asset price bubble in the late 1980s that required a protracted period of time for firms to reduce excess debt, capital, and labor. Modest economic growth continued after 2000, but the economy has fallen into recession three times since 2008. A sharp downturn in business investment and global demand for Japan's exports in late 2008 pushed Japan into recession. Government stimulus spending helped the economy recover in late 2009 and 2010, but the economy contracted again in 2011 as the massive 9.0 magnitude earthquake and the ensuing tsunami in March disrupted manufacturing. The economy has largely recovered in the two years since the disaster, but reconstruction in the Tohoku region has been uneven. Prime Minister Shinzo ABE has declared the economy his government's top priority; he has overturned his predecessor's plan to permanently close nuclear power plants and is pursuing an economic revitalization agenda of fiscal stimulus, monetary easing, and structural reform. Japan joined the Trans Pacific Partnership negotiations in 2013, a pact that would open Japan's economy to increased foreign competition and create new export opportunities for Japanese businesses. Measured on a purchasing power parity (PPP) basis that adjusts for price differences, Japan in 2013 stood as the fourth-largest economy in the world after second-place China, which surpassed Japan in 2001, and third-place India, which edged out Japan in 2012. The new government will continue a longstanding debate on restructuring the economy and reining in Japan's huge government debt, which is exceeding 230% of GDP. To help raise government revenue and reduce public debt, Japan decided in 2013 to gradually increase the consumption tax to a total of 10% by the year 2015. Japan is making progress on ending deflation due to a weaker yen and higher energy costs, but reliance on exports to drive growth and an aging, shrinking population pose other major long-term challenges for the economy.

 

Source : CIA

 

 


Company name

 

EMA JAPAN CO LTD

 

 

REGD NAME

 

EMA Japan KK

 

 

MAIN OFFICE

 

Kazu IT Bldg 905, 2-10-27 Minamisemba Chuoku Osaka 542-0081 JAPAN

 

Tel: 06-6253-6565     Fax: 06-6253-6566

                       

URL:                 N/A

 

 

ACTIVITIES  

 

Importer, exporter and wholesaler of Polished Diamonds, Other Gemstones and Jewelry Products

 

 

BRANCHES   

 

Nil

 

 

FACTORIES

 

(Subcontracted)

 

 

OFFICERS

 

TAKANORI KONDO, PRES

Hiroki Tsuchiyama, dir

 

Yen Amount:     In million Yen, unless otherwise stated

 

SUMMARY

 

FINANCES        R/WEAK                                   A/SALES          Yen 380 M

PAYMENTS      Slow But Correct  CAPITAL           Yen 20 M

TREND             UP                                            WORTH            Yen 28 M

STARTED         2001                                         EMPLOYES      3

 

 

COMMENT

 

IMPORTER OF DIAMONDS & JEWELRY.

 

FINANCIAL SITUATION CONSIDERED RATHER WEAK BUT SHOULD BE GOOD FOR MODERATE BUSINESS ENGAGEMENTS.

 

HIGHLIGHTS

           

The subject company was established by EMA, Israel as its marketing base in Japan.  Founded in 2001, but actual operations started in Jan 2005.  Imports and wholesales polished diamonds, other gemstones and jewelry products.  Imports from Israel (EMA) and India.  Stones are partially subcontracted mfg to local jewelry processors and exported to Israel, Hong Kong, etc.  Closed Tokyo Branch Office in 2008 due to business slump, as reported.  Clients are jewelry processors, jewelry stores, wholesalers, other.

 

 

FINANCIAL INFORMATION

           

Financials are only partially disclosed.

 

The sales volume for Dec/2013 fiscal term amounted to Yen 380 million, a 19% up from Yen 320 million in the previous term.  Diamond prices were up and the weaker Yen raised selling prices in Yen terms.  The net profit was posted at 2 million, similarly in the previous term.

.

For the current term ending Dec 2014 the net profit is projected at Yen 3 million, on a 3% rise in turnover, to Yen 390 million.

 

The financial situation is considered RATHER WEAK but should be good for MODERATE business engagements. 

 

 

REGISTRATION

 

Date Registered:  Apr 2001

Regd No.:         1200-01-109768 (Osaka-Chuoku)

Legal Status:       Limited Company (Kabushiki Kaisha)

Authorized:         1,600 shares

Issued:                400 shares

Sum:                   Yen 20 million

 

Major shareholders (%): EMA (Israel) (majority owned), Takanori Kondo, Hiroki Tsuchiyama (--breakdown unavailable)

 

No. of shareholders:  3

 

Nothing detrimental is known as to the commercial morality of executives.

 

 

OPERATION

 

Activities: Imports, exports and wholesales polished diamonds, other gemstones, and jewelry products (--100%).

 

Imports diamonds and other gemstones from EMA (Israel), India, etc;

 

Stones are subcontracted mfg into jewelry products with the local jewelry processors and exported to Israel, Hong Kong, other.

           

Clients: Jewelry processors, jewelry stores, wholesalers, other. 

Also exports to Israel, Hong Kong, etc. 

 

No. of accounts: 100

Domestic areas of activities: Centered in greater-Osaka

 

Suppliers: [Mfrs, wholesalers] Imports from EMA (Israel), India, other.

 

Payment record: Slow But Correct 

 

Location: Business area in Osaka.  Office premises at the caption address are leased and maintained satisfactorily.

 

Bank References:

Resona Bank (Midosuji)

SMBC (Semba)

Relations: Satisfactory.

 

 


FINANCES

(In Million Yen)

 

Terms Ending:

 

31/12/2014

31/12/2013

31/12/2012

31/12/2011

Annual Sales

 

390

380

320

350

Recur. Profit

 

..

..

..

..

Net Profit

 

3

2

2

1

Total Assets

 

 

151

N/A

N/A

Net Worth

 

 

28

26

24

Capital, Paid-Up

 

 

20

20

20

Div.P.Share(¥)

 

 

0.00

0.00

0.00

<Analytical Data>

(%)

(%)

(%)

(%)

    S.Growth Rate

2.63

18.75

-8.57

0.00

    Current Ratio

..

..

..

    N.Worth Ratio

18.54

..

..

    N.Profit/Sales

0.77

0.53

0.63

0.29

 

Note: Financials are only partially disclosed.

Forecast (or estimated) for the 31/12/2014 fiscal term.

 


 

 

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.60.22

UK Pound

1

Rs.101.68

Euro

1

Rs.83.46

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.