MIRA INFORM REPORT

 

 

Report Date :

29.05.2014

 

IDENTIFICATION DETAILS

 

Name :

DIA-VEER BVBA

 

 

Registered Office :

Hoveniersstraat 30, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

13.03.1992

 

 

Com. Reg. No.:

446886423

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesaler of diamonds and other precious stones

 

 

No of Employees :

0

 

 

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 – 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

446886423

Company name

DIA-VEER BVBA

Address

HOVENIERSSTRAAT 30

 

2018 ANTWERPEN

Number of staff

0

Date of establishment

13/03/1 992

Telephone number

032133982

Fax number

032263815

 

Commentary

 

The business was established over 22 years ago.

The business has 1 employees.

The business has been at the address for over 18 years.

Operating Result in the latest trading period increased 52% on the previous trading period.

A 45% growth in Total Assets occurred during the latest trading period.

Pre-tax profits decreased by 61% compared to the previous trading period.

Turnover in the latest trading period increased 41 % on the previous trading period.

 

Accounts

 

DATE OF LATEST

ACCOUNTS

TURNOVER

PROFIT BEFORE

TAX

NET WORTH

WORKING CAPITAL

31/12/2012

16,265,641

22,337

853,597

1,091,161

31/12/2011

11,494,200

58,237

859,976

1,110,420

31/12/2010

10,980,535

77,582

827,534

1,080,124

 

Accounts

 

DATE OF LATEST

ACCOUNTS

BALANCE TOTAL

NUMBER OF

EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

9,108,700

0

600,000

18,638

31/12/2011

6,277,789

0

600,000

58,349

31/12/2010

7,444,456

0

600,000

72,676

 

 

Trends

 

Profitability

Liquidity

Net worth

 

Payment expectations

 

Past payments

 

Payment expectation days

171.60

Industry average payment expectation days

165.24

Industry average day sales outstanding

126.31

Day sales outstanding

128.30

 

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                                 no

PROTESTED BILLS

Bill amount                                          -

NSSO DETAILS

Date of summons                                 -

 

Company information

 

Business number

446886423

Company name

DIA-VEER BVBA

 

Fax number

032263815

Date founded

13/03/1992

 

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

yes

 

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0446.886.423 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

 

-

 

 

Part-time Employees

 

1

 

 

Total Fte Employees

 

1

 

 

 

Number of hours worked

Full-time Employees

 

-

 

 

Part-time Employees

 

924

 

 

Total

 

924

 

 

 

Personnel Charges

Full-time Employees

 

-

 

 

Part-time Employees

 

-

 

 

Total

 

-

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

1

 

 

Actual working hours

 

920

 

 

Personnel Charges

 

17,675

 

 

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

-

-

-

 

Secondairy education

-

-

-

 

Higher education (non university)

-

-

-

 

Higher education (university)

-

-

-

 

Women

Full-Time

Part-Time

Total Fte

 

Primary education

-

-

-

 

Secondairy education

-

1

1

 

Higher education (non university)

-

-

-

 

Higher education (university)

-

-

-

 

 

 

 

 

 

 

Working Category

Full-Time

Part-Time

Total Fte

.

Management

-

-

-

 

White collar worker

-

1

1

 

Blue collar worker

-

-

-

 

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

-

-

-

 

Leavers

-

-

-

 

 

 

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 -

-

 

 

 

 

Personnel (NSSO classification)

 

Code -

Description                        FROM 1 TO 4 EMPLOYEES

 

Joint Industrial Committee (JIC)

 

JIC Code                              218

Description                        Additional national joint committee for the employees

category

 

 

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

16,265,641

41.51

11,494,200

4.68

1 0,980,535

46,485,458

-65.01

Total operating expenses

16,175,328

41.46

11,434,848

5.81

1 0,807,323

46,114,879

-64.92

Operating result

90,312

52.16

59,352

-65.73

173,212

141,119

-36.00

Total financial income

18,781

-45.00

34,149

136497

25

98,884

-81.01

Total financial expenses

86,756

146

35,264

-63.13

95,655

206,523

-57.99

Results on ordinary operations before taxation

22,337

-61.64

58,237

-24.93

77,582

25,299

-11.71

Taxation

28,716

304

7,106

-62.20

18,801

20,807

38.01

Results on ordinary operations after taxation

-6,379

-112

51,131

-13.01

58,781

10,494

-160

Extraordinary items

0

0

-18,689

-4207

455

-3,973

0

Other appropriations

0.00

-

0.00

-

0

-

-

Net result

OTHER INFORMATION

-6,379

-119

32,442

-45.23

59,236

6,539

-197

Gross Operating Margin

-

-

-

-

-

56,922

-

Dividends

-

-

-

-

-

172,177

-

Director remuneration

90,240

0

90,240

0

90,240

112,544

-19.82

Employee costs

18,565

5.04

17,675

2.84

17,187

125,946

-85.26

Wages and salary

15,116

3.48

14,608

2.49

14,253

1 05,550

-85.68

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

2,865

2.25

2,802

6.16

2,639

26,656

-89.25

Other employee costs

584

120

265

-10.11

295

4,349

-86.56

Amortization and depreciation

25,017

-3.44

25,907

92.76

13,440

17,831

40.30

 

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

0

-

0

-

0

1,573

-100

Tangible fixed assets

265,037

-8.62

290,054

-4.82

304,750

184,117

43.95

Land & building

242,853

-6.85

260,712

-2.68

267,896

362,988

-33.10

Plant & machinery

1,791

-26.00

2,420

-28.87

3,402

22,615

-92.08

Furniture & Vehicles

20,394

-24.25

26,923

-19.52

33,452

17,295 5,364

17.92

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

Other tangible assets

0

-

0

-

0

7,596

-100

Financial fixed assets

4,665

0

4,665

0.01

4,665

306,761

-98.48

Total fixed assets

269,703

-8.49

294,720

-4.75

309,41 5

394,708

-31.67

Inventories

2,670,260

124

1,187,078

-17.72

1,442,730

3,105,524

-14.02

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,387

-100

Finished goods

2,670,260

124

1,187,078

-17.72

1,442,730

1,996,655

33.74

Other stocks

0

-

0

-

0

569,977

-100

Trade debtors

5,717,295

29.69

4,408,346

-19.97

5,508,141

4,243,347

34.74

Cash

408,195

10.47

369,505

125

164,114

227,473

79.45

other amounts receivable

32,209

360

7,000

-31.55

10,227

209,176

-84.60

Miscellaneous current assets

11,038

-0.92

11,141

13.35

9,829

18,254

-39.53

Total current assets

8,838,997

47.73

5,983,069

-16.15

7,135,041

7,328,597

20.61

Total Assets

9,108,700

45.09

6,277,789

-15.67

7,444,456

7,683,424 1,454,122

18.55

 

 

CURRENT LIABILITIES

Trade creditors

7,604,718

63.27

4,657,749

-20.63

5,868,303

3,148,030

141

Short term group loans

-

-

-

-

-

-

-

Financial debts

81,791

-1.02

82,635

12954

633

4,280,807 189,666

-98.09

Current portion of long term debt

22,999

4.81

21,944

4.66

20,966

110,204 15,373

-79.13

Amounts Payable for Taxes, Remuneration & Social Security

14,700

122

6,619

-40.15

11,060

9,740 -

-56.81

Miscellaneous current liabilities

23,628

-77.22

103,702

-32.64

153,955

-92.07

- -

Total current liabilities

7,747,836

59.01

4,872,649

-19.53

6,054,917

5,462,976

41.82

LONG TERM DEBTS AND LIABILITIES

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

507,267

-6.95

545,163

-3.00

562,005

-54.46

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-0

-0

3,168 0

-100

Other long term liabilities

0

-0

-0

128,026

-100

Total long term debts

507,267

-6.95

545,163

-3.00

562,005

562,804

-9.87

SHAREHOLDERS EQUITY

Issued share capital

600,000

0

600,000

0

600,000

967,968

-38.01

Share premium account

-

-

-

-

-

109,362

-

Reserves

253,597

-2.45

259,976

14.26

227,534

654,096

-61.23

Revaluation reserve

-

-

-

-

-

939,206

-

Total shareholders equity

853,597

-0.74

859,976

3.92

827,534

1,651,582

-48.32

Working capital

1,091,161

-1.73

1,110,420

2.80

1,080,124

1,865,621

-41.51

Cashflow

18,638

-68.06

58,349

-19.71

72,676

21,288

-12.45

Net worth

853,597

-0.74

859,976

3.92

827,534

1,648,350

-48.22

 

 

ratio analysis

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.14

-72.55

0.51

-28.17

0.71

-29,00

0.48

Return on capital employed

1.64

-60.39

4.14

-25.81

5.58

29,00

-94.34

Return on total assets employed

0.25

-73.12

0.93

-10.58

1.04

-200,00

0.12

Return on net assets employed

2.62

-61.30

6.77

-27.83

9.38

19,00

-86.21

Sales / net working capital

14.91

44.06

10.35

1.77

10.17

44,00

-99

Stock turnover ratio

16.42

58.95

10.33

-21.39

13.14

116,00

-85.84

Debtor days

128.30

-8.35

139.99

-23.54

183.09

143,00

-10.28

Creditor days

SHORT TERM STABILITY

171.60

15.42

148.68

-24.98

198.19

125,00

37.28

Current ratio

1.14

-7.32

1.23

4.24

1.18

6,00

-87.33

Liquidity ratio / acid ratio

0.80

-18.37

0.98

4.26

0.94

4,00

-80.00

Current debt ratio

9.08

60.14

5.67

-22.54

7.32

9,00

0.89

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

71.70

-5.10

75.55

7.13

70.52

357,00

-79.92

Equity in percentage

9.37

-31.61

13.70

23.20

11.12

-3.192,00

0.29

Total debt ratio

9.67

53.49

6.30

-21.25

8

11,00

-12.09

 

 

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

 

Suspension of payments / moratorium history

Amount                                                 -

Details                                                             -

Payment expectations

Payment expectation days                  171.60

Day sales outstanding              128.30

Industry comparison

Activity code                                        46761

Activity description                              Wholesale of diamonds and other precious stones

Industry average payment

expectation days                                 165.24

Industry average day sales

Outstanding                                         126.31

 

 

Industry quartile analysis

Payment expectations

Company result                                   171.60

Lower                                                  134.13

Median                                                84.97

Upper                                                   45.81

 

Day sales outstanding

Company result                                   128.30

Lower                                                  110.17

Median                                                59.01

Upper                                                   28.11

 

 

Summary

 

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 found

 

 

Linked Companies

 

Summary

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                                 446886423

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

 


 

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. 59.07

UK Pound

1

Rs. 99.20

Euro

1

Rs. 80.53

 

 

INFORMATION DETAILS

 

Analysis Done by :

SMT

 

 

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.