MIRA INFORM REPORT

 

 

Report Date :

23.05.2014

 

IDENTIFICATION DETAILS

 

Name :

CITY JEWELLERY CO., LTD.

 

 

Registered Office :

1F, No.38, Sec.1, Jhongsiao W. Rd., Jhongjheng District, Taipei City 100

 

 

Country :

Taiwan

 

 

Date of Incorporation :

17.12.1986

 

 

Com. Reg. No.:

22343304

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

trader of diamonds, gems and jewellery made of Diamond, Pearl, Jade, Ruby, Sapphire and K gold

 

 

No of Employees :

About 80 Employees (Taiwan)

 

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 :

Unknown

 

 

Litigation :

---

 

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)

Taiwan

A2

A2

 

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

 


 

Taiwan ECONOMIC OVERVIEW

 

Taiwan has a dynamic capitalist economy with gradually decreasing government guidance of investment and foreign trade. Exports, led by electronics, machinery, and petrochemicals have provided the primary impetus for economic development. This heavy dependence on exports exposes the economy to fluctuations in world demand. Taiwan's diplomatic isolation, low birth rate, and rapidly aging population are other major long-term challenges. Free trade agreements have proliferated in East Asia over the past several years, and following the landmark Economic Cooperation Framework Agreement (ECFA) signed with China in June 2010, Taiwan in July 2013 signed a free trade deal with New Zealand—Taipei’s first-ever with a country with which it does not maintain diplomatic relations—and in November inked a trade pact with Singapore. Negotiations continue on follow-on components of ECFA regarding trade in goods and a dispute resolution mechanism; a trade in services agreement is under review in the legislature. Taiwan's Total Fertility rate of just over one child per woman is among the lowest in the world, raising the prospect of future labor shortages, falling domestic demand, and declining tax sales. Taiwan's population is aging quickly, with the number of people over 65 accounting for 11.2% of the island's total population as of 2012. The island runs a large overall trade surplus largely because of its surplus with China, and its foreign reserves are the world's sixth largest, behind China, Japan, Saudi Arabia, Russia, and Switzerland. In 2006 China overtook the US to become Taiwan's second-largest source of imports after Japan. China is also the island's number one destination for foreign direct investment. Taiwan since 2009 has gradually loosened rules governing Chinese investment on the island, and has also secured greater market access for its investors in the mainland. In August 2012, Taiwan Central Bank signed a memorandum of understanding on cross-Strait currency settlement with its Chinese counterpart. The MOU allows for the direct settlement of Chinese RMB and the New Taiwan dollar across the Strait, which could help develop Taiwan into a local RMB hub. Closer economic links with the mainland bring greater opportunities for the Taiwan economy, but also poses new challenges as the island becomes more economically dependent on China while political differences remain unresolved.

 

Source : CIA

 


Contact Points

 

Company Name:

City Jewellery Co., Ltd.

Supplied Name:

City Jewellery Co Ltd

Trading Address:

11/F, No.102, Sec.1, Jhongsiao W. Rd., Jhongjheng District, Taipei City 100, Taiwan, R.O.C.

Supplied Address:

1st Floor No.38, Section 1, Jhongsiao W Road Jhongjiheng Districttaiwan

Telephone Number:

+886-2-2314-0112

Fax Number:

+886-2-2331-2451

E-mail:

yinya.jewelry@msa.hinet.net

 

Notes: The exact name and address are as above. The supplied address belongs to one of subject’s stores.

 

Credit Summary

 

Credit Opinion:

Business connections are permissible.

 

 

Company Identification Details

 

Registered Name:

City Jewellery Co., Ltd.

Registered Address:

1F, No.38, Sec.1, Jhongsiao W. Rd., Jhongjheng District, Taipei City 100, Taiwan, R.O.C.

Date of Foundation:

1986-12-17

Registration Number:

22343304

Registry:

Taipei City Government

Registered Capital:

NTD 25,000,000 (USD 850,000)

(As of 2014.05, NTD = 0.0340 USD)

Paid-up Capital:

NTD 25,000,000 (USD 850,000)

Legal Representatives:

Zhichao Zhang

Legal Form:

Joint Stock Company

Principal Activities:

trader of diamonds, gems and jewellery made of Diamond, Pearl, Jade, Ruby, Sapphire and K gold

Staff:

About 80 Employees (Taiwan)

Listed at Stock Exchange:

No

Date of Last Annual Return:

2013-4-12

 

History

 

Subject was incorporated on 1986-12-17 with registered number 22343304 as Joint Stock Company in Taiwan.

 

Change of Name

Former Chinese Name

引雅有限公司

Current Chinese Name

引雅股份有限公司

 

 

Shareholders

 

Name

Subscription Shares

Zhichao Zhang

2,105,000

Saying Lou

220,000

Er-Ya Zhang

40,000

Er-Kai Zhang

75,000

 

The information above is that of subject’s major shareholders.

 

 

Subsidiaries & Branches

 

Branch Company

Name

Songshan Branch

Address

1/F., No. 2 Songshou Road, Songshan District, Taipei

Registration Number

86038841

Date of Registration

1991-1-3

Status

Live Company

Manager Name

Sa-Ying Lou

Date of Last Annual Return

2004-8-27

 

Stores

1

Name

Caesar Park Taipei Store

Address

1F, No.38, Sec.1, Jhongsiao W. Rd., Jhongjheng District, Taipei City 100, Taiwan, R.O.C.

2

Name

Tonlin Department Store

Address

3F, No. 61, Zhongzheng Road, Taoyuan County, Taiwan

3

Name

Living Mall Store

Address

No. 138, Sec 4, Ba-de Road, Taipei City, Taiwan

Note: It is introduced that the subject has 32 stores in Taiwan; we offered some of them information as above for reference.

 

Personnel Information

 

Core Management

Directors

1

Name

Zhichao Zhang

Position

Board Chairman

2

Name

Saying Lou

Position

Director

Date of appointment

2004-8-5

3

Name

Er-Ya Zhang

Position

Director

Date of appointment

2012-3-7

4

Name

Er-Fan Zhang

Position

Supervisor

 

Personnel Structure

Total Employees

About 80 Employees (Taiwan)

 

 

Operation Information

 

 

Offices & Factories

 

Headquarters

Add

11/F, No.102, Sec.1, Jhongsiao W. Rd., Jhongjheng District, Taipei City 100, Taiwan, R.O.C.

 

Production Information

·         Subject is a trader of diamonds, gems and jewellery

It is introduced that subject has cooperative jewellery processing plants in Taiwan and Mainland China, etc.

 

Purchase Information

l         The registered activities of subject:

Business Code

Details

--

Import and export trade business

--

Acting sale of domestic and foreign manufacturers of products and the bid quotation (except for the futures)

--

Relevant business management and investment above

F104020

Clothing wholesale

F104040

Leather bags, handbags, luggage wholesaling

F110010

Clock wholesaling

F115010

Jewelry and precious metals wholesaling

F401010

The international trade business

 

l         Subject purchases diamonds and other gems mainly from abroad such as Belgium, South Africa, India and China, etc.

 

Sales Information

·         Subject is mainly engaged in sales of jewellery.

The jewellery sold by subject are made of diamond, pearl, jade, ruby, sapphire and K gold

Subject has its own brand named “City Diamond”.

It is introduced subject has 32 direct-sale stores for sale in Taiwan.

Subject’s sales region is mainly in Taiwan domestic market.

It is introduced that subject’s major customers direct customers, etc.

 

Import and export right:

Import right

Yes

Export right

Yes

 

Settlements

 

Purchase

Domestic Purchase

Product

Terms

Proportion

Diamonds, etc

Cash, T/T, etc

100%

 

Foreign Purchase

Product

Terms

Proportion

Diamonds, etc

T/T, etc

100%

 

Sales

Domestic Markets

Product

Terms

Proportion

Jewellery, etc

T/T, Cash, etc

100%

 

Export

Product

Terms

Proportion

Jewellery, etc

L/C, etc

100%

 

Financial Information

 

Subject has no obligations to disclose its financial statements to the third party according to the relevant policy in Taiwan and the only source from which we can obtain the information is the subject itself.

 

Subject’s relevant staff Ms. Wu declined to disclose its financials citing the grounds of company’s confidentiality; from other source we cannot obtain the relevant information, either.

 

Bankers

 

Subject declined to disclose its bank details; from other source we cannot obtain the relevant information, either.

 

 

Public Record

 

Mortgage

No chattel mortgage record of subject has been found within the recent 3 months.

 

Lawsuit

1

Trial Number:

2011,Beijiansheng,42

Date of Trial:

2011-3-8

Reason:

Confirmation of the litigation costs

Claim:

Xiaoling Huang

Defendant:

City Jewellery Co., Ltd.

2

Trial Number:

2009,Beilaojian,218

Date of Trial:

2010-5-13

Reason:

Payment for severance pay

Claim:

City Jewellery Co., Ltd.

Defendant:

Not Stated

3

Trial Number:

2009,Beilaojian,218

Date of Trial:

2010-4-19

Reason:

Payment for severance pay

4

Trial Number:

2009,Beilaojian,218

Date of Trial:

2010-2-22

Reason:

Payment for severance pay

 

 

Interview Details

 

Name

Ms. Wu

Department

Marketing Department

 

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.58.57

UK Pound

1

Rs.98.88

Euro

1

Rs.80.05

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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%)

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