MIRA INFORM REPORT

 

 

Report Date :

15.05.2014

 

IDENTIFICATION DETAILS

 

Name :

SPARKLE DIAM BVBA

 

 

Registered Office :

Hoveniersstraat 2 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

05.07.1990

 

 

Com. Reg. No.:

441428885

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

1

 

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 :

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

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately  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 summary

 

Business number         441428885

Company name            SPARKLE DIAM BVBA

Address                       HOVENIERSSTRAAT 2 2018 ANTWERPEN

Number of staff            1

Date of establishment 05/07/1990

Telephone number       032266750

Fax number                  032266781

 

 

Commentary

 

The business was established over 23 years ago.

The business has 1 employees.

The business has been at the address for over 5 years.

The credit rating for this business has increased from 82 to 91.

Pre-tax profits decreased by 35% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 67% during the latest trading period.

Turnover in the latest trading period decreased 48% on the previous trading period

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

27,618,923

71,570

1,097,852

2,003,141

31/12/2011

53,560,630

110,837

1,042,938

1,952,011

31/12/2010

25,628,443

39,111

854,380

1,889,041

 

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

8,206,494

1

848,600

76,515

31/12/2011

8,649,618

1

848,600

212,150

31/12/2010

6,609,826

1

18,600

51,889

 

Trends

Profitability

 

Liquidity

 

Net worth

 

Payment expectations

 

 

 

Past payments

 

Payment expectation days

29.66

Industry average payment

165.12

Industry average day sales

126.94

expectation days

 

outstanding

 

Day sales outstanding

70.38

Court data summary

BANKRUPTCY DETAILS

Court action type

no

PROTESTED BILLS

Bill amount

-

NSSO DETAILS

Date of summons

-

 

 

Company information

 

Business number

441428885

Company name

SPARKLE DIAM BVBA

Fax number

032266781

Date founded

05/07/1990

Company status

active

Company type

Private Limited Company (BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2012

Activity code

46761

liable for VAT

 

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0441.428.885

Belgian Bullettin of Acts Publications

moniteur belge

 

 

Contractor details

 

 

 

Registered contractor number

-

 

 

Contractor description

-

Date struck off register

 

 

 

Social Balance Sheet details

 

Social Balance Sheet

Total

During the reporting year ended 31-12-2012

 

Full-time Employees

1

Part-time Employees

0

Total Fte Employees

1

 

 

Number of hours worked

 

Full-time Employees

1,086

Part-time Employees

224

Total

1,310

 

 

Personnel Charges

 

Full-time Employees

20,709

Part-time Employees

4,271

Total

24,980

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

1

Actual working hours

522

Personnel Charges

24,980

Benefits In Addition To Wages

-

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

1

-

1

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

Gender and Education Level

 

Men

Full-Time

Part-Time

Total Fte

Primary education

1

-

1

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

-

-

-

Blue collar worker

1

-

1

Other

-

-

-

 

Temporary personnel

Total

Average number of temporary staff

-

Actual working hours

-

Cost of temporary staff

-

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

-

1

1

Leavers

-

1

1

 

 

Total of formal continuing vocational training initiatives for workers paid by the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

Total of less formal and informal continuing vocational training initiatives for workers paid by the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

Total of initial training initiatives at the expense of the employer

Male

Female

Number of employees

-

-

Number of training hours

-

-

Net costs for enterprise

-

-

 

 

Personal (NSSO classification

 

Code

-

Description

-

Joint Industrial Committee (JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

JIC Code

324.02

Description

JSC small merchandisers in the diamant industry and trade

category

Significant Events

 

Event Date

22/10/2013

Event Description

 

Event Details

De 68 nieuwe aandelen worden toegekend aan de vennootschap naar het recht van de Verenigde Arabische Emiraten Kiran Goldstar DMCC.

 

 

Profit and loss

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

27,618,923

48.43

53,560,630

108

25,628,443

46,485,458

40.59

Total operating expenses

27,386,983

48.65

53,329,947

109

25,463,283

46,114,879

40.61

Operating result

231,940

0.55

230,682

39.67

165,160

140,644

64.91

Total financial income

6,733

23.87

8,844

27993

31

97,700

93.11

Total financial expenses

167,103

29.85

128,689

2.07

126,080

205,052

18.51

Results on ordinary operations before taxation

71,570

35.43

110,837

183

39,111

25,212

183

Taxation

24,313

34.59

37,169

157

14,450

20,811

16.83

Results on ordinary operations after taxation

47,258

35.85

73,668

198

24,662

10,416

353

Extraordinary items

6,663

96.22

176,388

3188

5,364

-3,982

167

Other appropriations

538.05

0.90

-59675.30

-

0.00

-

-

Net result

54,459

71.39

190,381

534

30,026

6,453

743

OTHER INFORMATION

Dividends

-

-

-

-

-

172,177

-

Director remuneration

-

-

-

-

-

112,544

-

Employee costs

24,980

132

10,749

26.97

8,465

126,172

80.20

Wages and salary

21,066

125

9,347

22.72

7,616

105,771

80.08

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

2,919

194

991

168

369

26,708

89.07

Other employee costs

995

141

411

14.31

480

4,356

77.16

Amortization and depreciation

22,056

1.32

21,769

-0.43

21,864

17,866

23.45

back to top

 

 

Balance sheet

 

Annual accounts

31-12­2012

%

31-12­2011

%

31-12­2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

1,367

-

1,822

-

0

1,576

13.23

Tangible fixed assets

290,232

-6.19

309,391

15.51

366,205

184,536

57.28

Land & building

223,265

-2.27

228,461

17.60

277,269

362,988

38.49

Plant & machinery

58,469

19.19

72,353

-8.98

79,490

22,615

158

Furniture & Vehicles

8,497

-0.93

8,577

-9.20

9,446

17,300 5,364

50.88

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

Other tangible assets

0

-

0

-

0

7,611

-100

Financial fixed assets

498

0

498

0

498

306,761

-99

Total fixed assets

292,097

-6.29

311,711

15.00

366,703

395,576

26.16

Inventories

2,230,957

28.64

3,126,504

267

851,185

3,111,766

28.31

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,392

-100

Finished goods

2,230,957

28.64

3,126,504

267

851,185

2,000,677

11.51

Other stocks

0

-

0

-

0

570,162

-100

Trade debtors

5,325,757

26.06

4,224,794

8.00

3,911,895

4,249,443

25.33

Cash

283,817

67.90

884,038

35.14

1,362,977

225,558

25.83

other amounts receivable

72,522

24.23

95,719

15.58

113,388

209,360

65.36

Miscellaneous current assets

1,344

80.38

6,852

86.30

3,678

18,289

92.65

Total current assets

7,914,397

-5.08

8,337,907

33.55

6,243,123

7,337,366

7.86

Total Assets

8,206,494

-5.12

8,649,618

30.86

6,609,826

7,692,885

1,451,744

6.68

 

CURRENT LIABILITIES

Trade creditors

2,225,181

58.18

5,320,306

172

1,952,694

3,151,222

29.39

Short term group loans

-

-

-

-

-

-

-

Financial debts

3,613,265

259

1,006,428

57.19

2,350,977

4,297,815 189,666

15.93

Current portion of long term debt

-

-

-

-

23,333

110,204 15,373

-

Amounts Payable for Taxes, Remuneration & Social Security

65,617

21.12

54,173

126

23,940

9,727 -

93.21

 

Miscellaneous current liabilities

7,194

44.21

4,989

59.01

3,137

-97.57

- -

Total current liabilities

5,911,256

-7.43

6,385,896

46.66

4,354,082

5,468,297

8.10

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

-

-

-

-

278,778

-

- -

Deffered taxes

59,137

-0.90

59,675

-

-

37,626 26,358

57.17

Provisions for Liabilities & Charges

0

-

0

-

0

3,174 0

-100

Other long term liabilities

1,136,880

-1.93

1,159,286

3.27

1,122,586

128,284

786

Total long term debts

1,196,018

-1.88

1,218,961

13.02

1,401,364

563,937

112

 

SHAREHOLDERS EQUITY

Issued share capital

848,600

0

848,600

4462

18,600

967,079

-

 

 

 

12.25

 

Share premium account

-

-

-

-

-

109,362

-

 

Reserves

250,620

27.76

196,161

76.53

835,780

657,910

61.91

 

Revaluation reserve

-

-

-

-

-

939,206

-

 

Total shareholders equity

1,099,220

5.21

1,044,761

22.28

854,380

1,654,570

33.56

 

Working capital

2,003,141

2.62

1,952,011

3.33

1,889,041

1,869,068

7.17

 

Cashflow

76,515

63.93

212,150

308

51,889

21,225

260

 

Net worth

1,097,852

5.27

1,042,938

22.07

854,380

1,651,328

33.52

 

back to top

 

 

Ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.26

23.81

0.21

40.0

0.15

-29,00

0.90

Return on capital employed

3.12

-36.33

4.90

183

1.73

29,00

-89.24

Return on total assets employed

0.87

-32.03

1.28

116

0.59

-201,00

0.43

Return on net assets employed

6.51

-38.64

10.61

131

4.58

19,00

-65.74

Sales / net working capital

13.79

-49.74

27.44

102

13.57

44,00

-99

Stock turnover ratio

8.08

38.36

5.84

75.90

3.32

116,00

-93.03

Debtor days

70.38

144

28.79

-48.32

55.71

143,00

-50.78

Creditor days

29.66

-18.54

36.41

30.08

27.99

125,00

-76.27

 

SHORT TERM STABILITY

Current ratio

1.34

2.29

1.31

-8.39

1.43

6,00

-85.11

Liquidity ratio / acid ratio

0.96

17.07

0.82

-33.87

1.24

4,00

-76.00

Current debt ratio

5.38

-11.95

6.11

19.80

5.10

9,00

-40.22

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

Gearing

328.71

241

96.33

-68.98

310.53

358,00

-8.18

Equity in percentage

13.40

10.93

12.08

-6.57

12.93

-3.198,00

0.42

Total debt ratio

6.47

-11.13

7.28

8.01

6.74

10,00

-35.30

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

industry average credit rating

64.48

Industry average credit limit

140177.31

 

 

Payment information

 

Amount

-

Details

-

Payment expectations

Payment expectation days

29.66

Day sales outstanding

70.38

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

165.12

Industry average day sales outstanding

126.94

Industry quartile analysis

Payment expectations

Company result

29.66

Lower

134.36

Median

84.93

Upper

45.55

 

Day sales outstanding

Company result

70.38

Lower

112.48

Median

58.70

Upper

28.09

 

Group - Number of Companies

0

Linkages - Number of Companies

0

Number of Countries

0

 

Group structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests

 

 

Group - Number of Companies

0

Linkages - Number of Companies

0

Number of Countries

0

 

 

Court data

 

Protested bills

-

Drawee name

-

Address

-        

Bill amount

-

Bill currency

-

Maturity of bill

-

Name of drawer

-

City of drawer

-

NSSO details

Business number

441428885

Name of defendant

-

Legal form of defendant

-

Date of summons

-

Labour court

-

 

 

Bankruptcy details

 

There is no bankruptcy data against this company

 


Current director details

 

Name

AJIT BARMECHA

Position

Principal Manager

Start Date

09/08/2010

Street

36 ARENDSNESTLAAN EDEGEM

Post code

2650

Country

Belgium

 

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.59.87

UK Pound

1

Rs.100.98

Euro

1

Rs.82.40

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

PDT

 

               

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.