MIRA INFORM REPORT

 

 

Report Date :

06.05.2014

 

IDENTIFICATION DETAILS

 

Name :

M.B.K. DIAMONDS GMBH

 

 

Registered Office :

Hauptstr. 171, D 55743 Idar-Oberstein

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

06.12.2001

 

 

Com. Reg. No.:

HRB 11173

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         Wholesale of clocks and watches and jewelry

·         Retail sale of clocks, watches and jewelry

 

 

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)

Germany

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

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA


Company name and address

 

M.B.K. DIAMONDS GMBH

 

 Company Status:         active

                                    Hauptstr. 171

                                    D 55743 Idar-Oberstein

                                    Telephone:06781/4831

                                    Telefax:  06781/47599

                                    E-mail:   m.b.gems@t-online.de

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:      06.12.2001

 Shareholders'

 agreement:                   06.12.2001

 Registered on:             21.01.2002

 Commercial Register:   Local court 55543 Bad Kreuznach

 under:                          HRB 11173

 

 Share capital:                          EUR             25,000.00

 

 Shareholder:

                      Prime International FZCO

                      UAE  Dubai

                      Legal form: Other legal form

                      Share:             EUR             12,750.00

 Shareholder:

                      Bitthal Das Maheshwari

                      D 55743 Idar-Oberstein

                      born: 06.10.1958

                      Share:             EUR             12,250.00

 Manager:

                      Bitthal Das Maheshwari

                      D 55743 Idar-Oberstein

                      having sole power of representation

                      born: 06.10.1958

                      Profession: Businessman

 

 Further functions/participations of Bitthal Das Maheshwari

 (Manager)

 Proprietor:

                      M.B. Gems Bitthal Maheshwari e.K.

                      Hauptstr. 171

                      D 55743 Idar-Oberstein

                      Legal form: Sole proprietorship

                      Registered

                      on:         18.09.1995

                      Reg. data:  55543 Bad Kreuznach, HRA 11619

 Manager:

                      NIMS Worldwide GmbH

                      Hauptstr. 171

                      D 55743 Idar-Oberstein

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         16.12.2013

                      Reg. data:  55543 Bad Kreuznach, HRB 21734

 

 

 COMPANY HISTORY

 

 2001 - 01.05.2005        M.B.K. Diamonds GmbH

                                    Hauptstr. 176

                                                D 55743 Idar-Oberstein

                                    Private limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 46480   Wholesale of clocks and watches and jewelry

47770   Retail sale of clocks, watches and jewelry

 

 

 FINANCIAL INFORMATION

 

 Payment experience:    within periods customary in this trade

 

 Negative information:   We have no negative information at hand.

 

 Balance sheet year:      2012

 

 

 

 REAL ESTATE

 

 Type of ownership:       Tenant

 Address                       Hauptstr. 171

                                    D 55743 Idar-Oberstein

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 KREISSPARKASSE BIRKENFELD, 55701 IDAR-OBERSTEIN

 Sort. code: 56250030

 BIC: BILADE55XXX

 

 

 FINANCIAL FIGURES

 

 Profit:                                      2012                 EUR            -46,177.00

 Ac/ts receivable:                                              EUR          2,119,026.00

 Liabilities:                                            EUR          4,377,321.00

 The number of employees is not known.

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                        1.62

 Liquidity ratio:                             0.50

 Return on total capital [%]:      -1.04

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                                        3.08

 Liquidity ratio:                                           0.61

 Return on total capital [%]:            -1.76

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                       5.03

 Liquidity ratio:                           0.46

 Return on total capital [%]:       1.06

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                        4.71

 Liquidity ratio:                           0.50

 Return on total capital [%]:         -0.45

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 Type of balance  sheet:               Company balance sheet

 

 Financial year:      01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR          4,475,894.57

  Fixed assets                           EUR              2,710.00

   Tangible assets                       EUR              2,710.00

    Other / unspecified tangible assets  EUR              2,710.00

  Current assets                         EUR          4,472,183.57

   Stocks                                EUR          2,156,621.00

   Accounts receivable                   EUR          2,119,026.30

    Other debtors and assets             EUR          2,119,026.30

   Liquid means                          EUR            196,536.27

  Remaining other assets                 EUR              1,001.00

   Accruals (assets)                     EUR              1,001.00

 

 LIABILITIES                             EUR          4,475,894.57

  Shareholders' equity                   EUR             94,873.11

   Capital                               EUR             25,000.00

    Subscribed capital (share capital)   EUR             25,000.00

   Balance sheet profit/loss (+/-)       EUR             69,873.11

    Profit / loss brought forward        EUR            116,049.96

    Annual surplus / annual deficit      EUR            -46,176.85

  Provisions                             EUR              3,700.00

  Liabilities                            EUR          4,377,321.46

   Other liabilities                     EUR          4,377,321.46

    Unspecified other liabilities        EUR          4,377,321.46

 


 Type of balance sheet:               Company balance sheet

 

 Financial year:      01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR          3,864,048.25

  Fixed assets                           EUR              4,011.00

   Tangible assets                       EUR              4,011.00

    Other / unspecified tangible assets  EUR              4,011.00

  Current assets                         EUR          3,859,036.25

   Stocks                                EUR          1,427,849.00

   Accounts receivable                   EUR          2,096,900.06

    Other debtors and assets             EUR          2,096,900.06

   Liquid means                          EUR            334,287.19

  Remaining other assets                 EUR              1,001.00

   Accruals (assets)                     EUR              1,001.00

 

 LIABILITIES                             EUR          3,864,048.25

  Shareholders' equity                   EUR            141,049.96

   Capital                               EUR             25,000.00

    Subscribed capital (share capital)   EUR             25,000.00

   Balance sheet profit/loss (+/-)       EUR            116,049.96

    Profit / loss brought forward        EUR            183,474.14

    Annual surplus / annual deficit      EUR            -67,424.18

  Provisions                             EUR              6,442.00

  Liabilities                            EUR          3,716,556.29

   Other liabilities                     EUR          3,716,556.29

    Unspecified other liabilities        EUR          3,716,556.29


 

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.60.05

UK Pound

1

Rs.101.32

Euro

1

Rs.83.34

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.