MIRA INFORM REPORT

 

 

Report Date :

28.05.2014

 

IDENTIFICATION DETAILS

 

Name :

ARETS GRAPHICS NV

 

 

Registered Office :

Tunnelweg 3, 2845 Niel

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

15.12.1989

 

 

Com. Reg. No.:

439245296

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Manufacturer of paints, varnishes and similar coatings, printing ink and mastics

 

 

No of Employees :

78

 

 

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 :

No Complaints

 

 

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

(30.09.2013)

Current Rating

(01.12.2013)

Belgium

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

 

 

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

439245296

Company name

ARETS GRAPHICS NV

Address

TUNNELWEG 3

 

2845 NIEL

Number of staff

78

Date of establishment

15/12/1 989

Telephone number

038806767

Fax number

038806798

 

Commentary

The business was established over 24 years ago.

The business has 80 employees.

The business is part of group.

The business has been at the address for over 11 months.

Operating Result in the latest trading period increased 765% on the previous trading period.

Net Worth increased by 39% during the latest trading period.

Pre-tax profits increased by 1187% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 51 % during the latest trading period

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

43,690,024

5,243,702

12,362,105

11,480,287

31/12/2011

36,765,061

407,202

8,878,751

9,534,673

31/12/2010

39,060,494

7,396,985

9,270,364

11,282,571

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

25,219,618

78

2,100,000

4,117,408

31/12/2011

23,247,263

77

2,100,000

231,092

31/12/2010

24,477,417

76

2,100,000

5,196,571

 

Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past payments

 

Payment expectation days

17.21

Industry average payment expectation days

52.08

Industry average day sales outstanding

97.50

Day sales outstanding

97.27

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                     no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     -

 

Company information

 

Business number

439245296

Company name

ARETS GRAPHICS NV

 

Fax number

038806798

Date founded

15/12/1989

 

Company status

active

Company type

Public Limited Liability Company (BE)

 

Currency

Euro (€)

Date of latest accounts

31/12/2012

 

Activity code

20300

Liable for VAT

yes

 

Activity description

Manufacture of paints, varnishes and similar coatings, printing ink and mastics

VAT Number

BE.0439.245.296 Check VAT number

 

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

75

Part-time Employees

5

Total Fte Employees

79

 

Number of hours worked

Full-time Employees

116,656

Part-time Employees

5,945

Total

122,601

 

Personnel Charges

Full-time Employees

4,007,974

Part-time Employees

204,254

Total

4,212,229

Benefits In Addition To Wages

-

 

During the previous reporting year

Average number employees in Fte

82

Actual working hours

128,967

Personnel Charges

3,860,504

Benefits In Addition To Wages

-

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

 

Unlimited Duration Contracts

74

5

78

 

Limited Duration Contracts

-

-

-

 

Contracts For Specific Work

-

-

-

 

Contracts Regarding Substitution

-

-

-

 

 

 

 

 

 

 

Gender and Education Level

 

 

 

 

Men

Full-Time

Part-Time

Total Fte

 

Primary education

13

1

14

 

Secondairy education

41

-

41

 

Higher education (non university)

8

-

8

 

Higher education (university)

4

-

4

 

Women

Full-Time

Part-Time

Total Fte

 

Primary education

-

-

-

 

Secondairy education

6

4

9

 

Higher education (non university)

2

-

2

 

Higher education (university)

-

-

-

 

 

 

 

 

 

 

Working Category

Full-Time

Part-Time

Total Fte

 

Management

-

-

-

 

White collar worker

28

3

30

 

Blue collar worker

46

2

48

 

Other

-

-

-

 

 

 

 

 

 

 

Temporary personnel

 

Total

 

 

Average number of temporary staff

6

 

 

Actual working hours

 

12,052

 

 

Cost of temporary staff

 

262,616

 

 

 

 

 

 

 

 

New staff and leavers

Full-Time

Part-Time

Total Fte

 

New Starters

13

-

13

 

Leavers

11

1

12

 

 

 

 

 

 

 

Total of formal continuing vocational training initiatives

 

 

for workers paid by the employer

Male

Female

Number of employees

36

1

Number of training hours

382

4

Net costs for enterprise

9,892

140

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

-

-

 

Personnel (NSSO classification)

Code                -

Description      -

 

Joint Industrial Committee (JIC)

 

JIC Code

116

Description

Joint committee for the chemical industry

category

 

JIC Code

207

Description

Joint committee for the employees off the chemical industry

category

 

Significant Events

 

Event Date                         25/04/2013

Event Description               re-appointment of director(s)

Event Details                      Commentaar 25-04-2013: Herbenoemd als bestuurder tot na de jaarlijkse algemene

vergadering van 2019 : BVBA CurEx.

 

Company accounts

 

Profit & loss

 

Annual accounts

31-12-2012

 

31-12-2011

%

31-12-2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

43,690,024

18.84

36,765,061

-5.88

39,060,494

31,122,544

40.38

Total operating expenses

38,91 8,633

7.47

36,213,945

15.14

31,451,472

28,713,004

35.54

Operating result

4,771,391

765

551,116

-92.76

7,609,022

958,109

398

Total financial income

1,364,468

22.83

1,110,814

-2.80

1,142,861

267,933

409

Total financial expenses

892,156

-28.90

1,254,728

-7.39

1,354,898

407,741

118

Results on ordinary operations before taxation

5,243,702

1187

407,202

-94.50

7,396,985

812,541

545

Taxation

1,295,847

29394

4,393

-99

2,309,312

165,188

684

Results on ordinary operations after taxation

3,947,855

880

402,809

-92.08

5,087,673

674,582

485

Extraordinary items

-471,361

58.00

-812,699

-39.82

-581,251

-223,811

-110

Other appropriations

10422.68

0.00

1 0422.58

0.01

10422

-

-

Net result

OTHER INFORMATION

3,486,917

872

-399,468

-108

4,516,844

447,901

678

Gross Operating Margin

-

-

-

-

-

342,914

-

Dividends

-

-

-

-

-

2,116,912

-

Director remuneration

-

-

-

-

934,035

747,252

-

Employee costs

4,226,972

9.12

3,873,649

16.65

3,320,867

2,195,366

92.54

Wages and salary

2,779,598

8.31

2,566,334

19.78

2,142,482

1,509,778

84.11

Employee pension costs

14,743

-

13,145

-

8,191

481,753

-96.94

Social security contributions

1,183,312

7.15

1,104,308

16.06

951,488

499,892

136

Other employee costs

249,319

31.32

189,861

-13.19

218,706

114,997

116

Amortization and depreciation

630,491

-0.01

630,560

-7.23

679,727

228,807

175

 

Balance sheet

 

Annual accounts

31-12-2012

%

31-12-2011

%

31-12-2010

Industry average 2012

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

82,860

-

82,940

-

94,436

72,594

14.14

Tangible fixed assets

3,730,376

-10.61

4,173,033

-1.61

4,241,398

1,001,047

272

Land & building

3,267,880

-7.99

3,551,842

-3.08

3,664,866

763,634

327

Plant & machinery

345,740

-31.81

506,993

-2.75

521,306

263,215

31.35

Furniture & Vehicles

116,756

2.24

114,198

106

55,226

43,265 20,677

169

Leasing & Other Similar Rights

-

-

-

-

-

354,291 33,421

-

Other tangible assets

0

-

0

-

0

141,966

-100

Financial fixed assets

302,583

-9.39

333,939

-38.70

544,741

6,071,082

-95.02

Total fixed assets

4,115,819

-10.33

4,589,912

-5.96

4,880,575

5,217,907

-21.12

Inventories

5,726,866

27.09

4,506,135

5.08

4,288,476

2,582,769

121

Raw materials & consumables

2,812,067

27.24

2,209,983

-10.46

2,468,249

4,623,648

-39.18

Work in progress

293,396

15.92

253,113

232

76,045

43,546

573

Finished goods

2,061,661

0.91

2,043,039

17.13

1,744,183

982,181

109

Other stocks

559,742

-

0

0

-1

175,059

219

Trade debtors

11,642,692

2.33

11,377,331

-15.39

13,447,532

2,453,488

374

Cash

428,362

-51.68

886,554

-14.57

1,037,736

293,343

46.03

other amounts receivable

3,138,546

85.60

1,691,022

147

684,222

1,450,468

116

Miscellaneous current assets

167,332

-14.76

196,308

41.35

138,876

2,047,101

-91.83

Total current assets

21,103,798

13.11

18,657,350

-4.79

19,596,842

7,997,641

163

Total Assets

25,219,618

8.48

23,247,263

-5.03

24,477,417

12,986,190 997,190

94.20

 

CURRENT LIABILITIES

 

Trade creditors

1,835,417

-6.22

1,957,143

-5.04

2,061,090

1,886,355

-2.70

Short term group loans

-

-

-

-

-

-

-

Financial debts

2,690,008

38.66

1,940,000

70.18

1,140,000

5,412,813 88,159

-50.30

Current portion of long term debt

1,980,000

5.88

1,870,000

6.25

1,760,000

196,51 5 33,147

907

Amounts Payable for Taxes, Remuneration & Social Security

2,729,461

9.36

2,495,776

3.52

2,410,995

30,780 -

800

Miscellaneous current liabilities

388,625

-54.80

859,759

-8.75

942,186

-45.12

- -

Total current liabilities

9,623,511

5.49

9,122,678

9.72

8,314,271

5,204,722

84.90

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

990,000

-66.67

2,970,000

-38.64

4,840,000

-79.48

- -

Deffered taxes

57,153

-15.42

67,576

-13.36

77,999

97,195 26,909

-41.20

Provisions for Liabilities & Charges

2,103,987

-1.00

2,125,318

13.03

1,880,348

356,21 5 0

490

Other long term liabilities

0

-

0

0

-1

8,656

-100

Total long term debts

SHAREHOLDERS EQUITY

3,151,141

-38.97

5,162,894

-24.06

6,798,346

3,029,941

4.00

Issued share capital

2,100,000

0

2,100,000

0

2,100,000

3,142,750

-33.18

Share premium account

-

-

-

-

-

147,655

-

Reserves

10,344,966

50.76

6,861,691

-5.55

7,264,800

1,597,254

547

Revaluation reserve

-

-

-

-

-

51,717

-

Total shareholders equity

12,444,966

38.87

8,961,691

-4.30

9,364,800

4,751,527

161

Working capital

11,480,287

20.41

9,534,673

-15.49

11,282,571

2,792,920

311

Cashflow

4,117,408

1681

231,092

-95.55

5,196,571

656,593

527

Net worth

12,362,105

39.23

8,878,751

-4.22

9,270,364

4,678,933

164

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

12

981

1.11

-94.14

18.94

-6,00

200

Return on capital employed

33.62

1067

2.88

-93.71

45.76

20,00

68.10

Return on total assets employed

20.79

1088

1.75

-94.21

30.22

4,00

419

Return on net assets employed

42.14

828

4.54

-94.25

78.99

17,00

147

Sales / net working capital

3.81

-1.30

3.86

11.56

3.46

5,00

-99

Stock turnover ratio

13.11

6.93

12.26

11.66

10.98

22,00

-40.41

Debtor days

97.27

-13.88

112.95

-10.11

125.66

89,00

9.29

Creditor days

SHORT TERM STABILITY

17.21

-12.77

19.73

-17.52

23.92

47,00

-63.38

Current ratio

2.19

6.83

2.05

-13.14

2.36

7,00

119

Liquidity ratio / acid ratio

1.60

3.23

1.55

-15.76

1.84

6,00

-73.33

Current debt ratio

0.77

-24.51

1.02

14.61

0.89

1,00

-23.00

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

45.48

-39.89

75.66

-8.46

82.65

192,00

-76.31

Equity in percentage

49.51

27.97

38.69

0.73

38.41

26,00

90.42

Total debt ratio

1.03

-35.22

1.59

-1.24

1.61

2,00

-48.50

 

 

Payment Information

 

Suspension of payments / moratorium history

Amount -

Details

-

 

Payment Information Summary

Total number of Invoices available

4

Total number of Invoices paid within or up to 30 days after the due date

0

Total number of Invoices paid more than 30 days after the due date

0

Total number of Invoices currently outstanding where the due date has not yet been reached

3

Total number of Invoices currently outstanding beyond the due date

1

 

Payment expectations

 

 

 

Payment expectation days

17.21

 

Day sales outstanding

97.27

 

 

Industry comparison

 

 

 

Activity code

20300

 

Activity description

Manufacture of paints, varnishes and similar coatings, printing ink and mastics

 

Industry average payment expectation days

52.08

 

Industry average day sales outstanding

97.50

 

 

Industry quartile analysis Payment expectations

 

Company result                17.21

Lower                               103.02

Median                             66.41

Upper                                42.96

 

Day sales outstanding

Company result                 97.27

Lower                                58.56

Median                              34.94

Upper                                22.41

 

 

Shareholder Details

Summary

Group - Number of Companies             12

Linkages - Number of Companies        2

Number of Countries                              2

 

 

Group Structure

 

Company name

Number

Latest

financials

Rating

 

- TOYO INK SC HOLDINGS CO., LTD.

- - ARETS GRAPHICS NV

439245296

31-12-2012

97

 

----- ARETS GRAPHICS BALTICA UAB

----- ARETS ASIA PACIFIC PTE. LTD

----- ARETS DE MEXICO, S.A. DE

— ARETS DEUTSCHLAND GMBH

HRB 146999 B

31-12-2011

29

 

— ARETS FRANCE

508024544

31-12-2012

19

 

--- ARETS GRAPHICS CANADA INC

 

 

 

 

---- ARETS GRAPHICS INDIA PVT LTD

 

 

 

 

---- ARETS MIDDLE EAST FZE

 

 

 

 

-  - - ARETS UK LTD

 

 

 

 

-  - - UAB ARETS GRAPHICS BALTICA

 

 

 

 

 

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Companies that match this address

Business number          Company name                                           Rating      Limit     Date of accounts

404119420                     BONOBAL NV                                               -               -            -

890356466                     TOYO-ARETS INTERNATIONAL NV                48             0           31/12/2012

 

 

Linked Companies

 

Summary

 

Group - Number of Companies

12

Linkages - Number of Companies

2

Number of Countries

2

 

Linked Companies

 

NAME

NUMBER

LATEST KEY FINANCIALS

RATING

LIMIT

TURNOVER

ARETS UK LTD

05814235

31.12.201 3

66

£10.500

£3.337.026

TOYO-ARETS INTERNATIONAL NV

890356466

31.12.2012

48

€0

€651.875

 

Court data

 

Protested bills

--

Drawee name

--

Address

--

Bill amount

--

Bill currency

--

Maturity of bill

--

Name of drawer

--

City of drawer

--

 

 

NSSO details

 

 

Business number

439245296

Name of defendant

--

Legal form of defendant

--

Date of summons

--

Labour court

--

 

Bankruptcy details

There is no bankruptcy data against this company

 

Bankruptcy Data

Court data

There is no data for this company


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 59.05

UK Pound

1

Rs. 99.61

Euro

1

Rs. 80.60

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

DPT

 

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.