MIRA INFORM REPORT

 

 

Report Date :

29.05.2014

 

IDENTIFICATION DETAILS

 

Name :

MUNIC GEMS

 

 

Registered Office :

Hoveniersstraat, 30, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.09.1988

 

 

Com. Reg. No.:

435257410

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

LINE OF BUSINESS :

WHOLESALER 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 :

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 – 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                       435257410

Company name                         MUNIC GEMS

Address                                    HOVENIERSSTRAAT

30

2018 ANTWERPEN

Number of staff                          1

Date of establishment                 08/09/1988

Telephone number                      032050100

Fax number                               032050101

 

 

Commentary

 

The business was established over 25 years ago.

The business has 1 employees.

The business has been at the address for over 7 years.

Operating Result in the latest trading period decreased 62% on the previous trading period.

Pre-tax profits decreased by 83% compared to the previous trading period.

The business saw an increase in their Cash Balance of 122% during the latest trading period.

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2012

46,655,961

73,854

14,665,054

14,473,324

31/12/2011

44,661,049

450,232

14,588,760

14,240,085

31/12/2010

63,846,261           

179,189

9,896,210

12,975,247

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

36,893,347

1

5,126,000

287,011

31/12/2011

35,595,963

2

5,126,000

281,609

31/12/2010

36,540,016

3

500,000

400,248

 

Payment expectations

Past payments

 

Payment expectation days

2.69

Industry average payment expectation days

164.26

Industry average day sales outstanding

120.92

Day sales outstanding

116.46

Court data summary

BANKRUPTCY DETAILS

Court action type

no

 

 

Company information

 

Business number

435257410

Company name

MUNIC GEMS

Fax number

032050101

Date founded

08/09/1988

Company status

active

Company type

Public Limited Liability Company (BE)

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.0435.257.410

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

During the reporting year ended 31-12-2012

 

Full-time Employees

-

Part-time Employees

3

Total Fte Employees

2

 

 

Number of hours worked

 

Full-time Employees

-

Part-time Employees

3,453

Total

3,453

 

 

Personnel Charges

 

Full-time Employees

-

Part-time Employees

131,487

Total

131,487

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

3

Actual working hours

5,498

Personnel Charges

158,594

Benefits In Addition To Wages

-

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

-

3

2

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

-

1

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

2

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

-

3

2

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

-

1

1

 

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

 

 

JIC Code

324

Description

Joint committee for the industry and the trade in diamant

category

Significant Events

 

Event Date

29/06/2011

Event Description

Honderd aandelen aan toonder worden omgezet in honderd aandelen op naam.

 

 

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

46,655,961

4.47

44,661,049

30.05

63,846,261

46,612,575

0.09

Total operating expenses

45,771,917

8.27

42,275,616

32.15

62,311,849

46,221,128

-0.97

Operating result

884,044

62.94

2,385,433

55.46

1,534,412

148,165

496

Total financial income

106,176

92.14

1,350,491

35.94

2,108,127

97,631

8.75

Total financial expenses

916,366

72.11

3,285,692

-5.13

3,463,350

204,468

348

Results on ordinary operations before taxation

73,854

83.60

450,232

151

179,189

33,229

122

Taxation

-

-

-

-

-

20,877

-

Results on ordinary operations after taxation

73,854

83.60

450,232

151

179,189

18,398

301

Extraordinary items

2,440

0.64

-383,682

-

0

-4,346

56.14

Other appropriations

0.00

-

0.00

-

0

-

-

Net result

76,294

14.64

66,550

62.86

179,189

14,071

442

OTHER INFORMATION

Dividends

-

-

-

-

-

172,177

-

Director remuneration

-

-

-

-

-

112,544

-

Employee costs

131,487

17.09

158,594

27.41

124,480

126,172

4.21

Wages and salary

102,614

15.85

121,942

24.39

98,030

105,771

-2.99

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

22,730

23.45

29,693

32.79

22,361

26,708

14.89

Other employee costs

6,143

11.73

6,959

70.20

4,089

4,365

40.73

Amortization and depreciation

210,717

-2.02

215,059

-2.71

221,059

17,886

1078

 

 

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

1,579

-100

Tangible fixed assets

1,940,992

-9.79

2,151,709

-9.07

2,366,335

184,763

950

Land & building

236,319

-7.87

256,511

-7.30

276,703

362,988

34.90

Plant & machinery

1,080

61.17

2,780

66.82

8,377

22,646

95.23

Furniture & Vehicles

18,834

20.66

23,737

17.16

28,653

17,300 5,364

8.87

Leasing & Other Similar Rights

1,684,759

-9.84

1,868,681

-8.96

2,052,602

142,153 32,369

1085

Other tangible assets

0

-

0

-

0

7,627

-100

Financial fixed assets

103,640

52.77

219,458

74.25

852,320

306,761

66.21

Total fixed assets

2,044,632

13.77

2,371,167

26.33

3,218,655

396,027

416

Inventories

17,783,706

13.00

20,440,330

10.32

18,528,316

3,105,555

472

Raw materials & consumables

-

-

-

-

-

7,209,884

-

Work in progress

0

-

0

-

0

2,396

-100

Finished goods

17,783,706

13.00

20,440,330

10.32

18,528,316

1,993,175

792

Other stocks

0

-

0

-

0

571,308

-100

Trade debtors

14,886,332

30.63

11,395,958

13.72

13,208,721

4,252,582

250

Cash

179,964

122

80,915

50.18

162,425

225,847

20.32

other amounts receivable

1,995,502

53.27

1,301,949

5.62

1,232,718

187,318

965

Miscellaneous current assets

3,210

43.12

5,644

97.02

189,181

18,016

82.18

Total current assets

34,848,715

4.89

33,224,796

-0.29

33,321,361

7,312,246

376

Total Assets

36,893,347

3.64

35,595,963

-2.58

36,540,016

7,668,456

1,451,744

381

CURRENT LIABILITIES

Trade creditors

337,312

29.57

260,330

95.25

5,478,197

3,140,893

89.26

Short term group loans

-

-

-

-

-

-

-

Financial debts

19,531,055

6.45

18,348,368

32.03

13,896,691

4,252,492 189,481

359

Current portion of long term debt

169,590

6.66

158,999

4.67

151,900

110,204 15,373

53.89

Amounts Payable for Taxes, Remuneration & Social Security

14,226

3.49

13,745

13.91

12,067

9,727 -

58.11

Miscellaneous current liabilities

323,208

59.01

203,268

74.82

807,259

8.89

- -

Total current liabilities

20,375,391

7.33

18,984,711

-6.69

20,346,114

5,436,355

274

LONG TERM DEBTS AND LIABILITIES

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

1,852,902

-8.39

2,022,493

67.89

6,297,692

68.40

- -

Deffered taxes

-

-

-

-

-

37,626 26,358

-

Provisions for Liabilities & Charges

0

-

0

-

0

3,181 0

-100

Other long term liabilities

0

-

0

-

0

128,543

-100

Total long term debts

1,852,902

-8.39

2,022,493

67.89

6,297,692

558,650

231

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

Issued share capital

5,126,000

0

5,126,000

925

500,000

945,040

442

Share premium account

-

-

-

-

-

109,362

-

Reserves

9,539,054

0.81

9,462,760

0.71

9,396,210

692,702

1277

Revaluation reserve

-

-

-

-

-

939,206

-

Total shareholders equity

14,665,054

0.52

14,588,760

47.42

9,896,210

1,667,396

779

Working capital

14,473,324

1.64

14,240,085

9.75

12,975,247

1,875,891

671

Cashflow

287,011

1.92

281,609

29.64

400,248

28,871

894

Net worth

14,665,054

0.52

14,588,760

47.42

9,896,210

1,664,134

781

 

 

ratio analysis

 

Annual accounts

31-12-2012

Change

(%)

31-12-2011

Change

(%)

31-12-2010

Industry average

2012

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.16

-84.16

1.01

260

0.28

-25,00

0.64

Return on capital employed

0.45

-83.39

2.71

144

1.11

29,00

-98.45

Return on total assets employed

0.20

-84.13

1.26

157

0.49

-201,00

0.10

Return on net assets employed

0.50

-83.82

3.09

70.72

1.81

19,00

-97.37

Sales / net working capital

3.22

2.55

3.14

-36.18

4.92

44,00

-99

Stock turnover ratio

38.12

-16.71

45.77

57.72

29.02

110,00

-65.35

Debtor days

116.46

25.04

93.14

23.35

75.51

134,00

-13.09

Creditor days

2.69

19.56

2.25

-92.99

32.09

123,00

-97.81

SHORT TERM STABILITY

Current ratio

1.71

-2.29

1.75

6.71

1.64

6,00

-81.00

Liquidity ratio / acid ratio

0.84

25.37

0.67

-8.22

0.73

4,00

-79.00

Current debt ratio

1.39

6.92

1.30

-36.89

2.06

9,00

-84.56

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

Gearing

146.97

4.44

140.72

-31.56

205.60

359,00

-59.06

Equity in percentage

39.75

-3.00

40.98

51.33

27.08

-3.205,00

1.24

Total debt ratio

1.52

5.56

1.44

-46.47

2.69

11,00

-86.18

 

Payment expectations

Payment expectation days

2.69

Day sales outstanding

116.46

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

164.26

Industry average day sales outstanding

120.92

Industry quartile analysis

Payment expectations

Company result

2.69

Lower

134.13

Median

83.75

Upper

45.33

 

Day sales outstanding

Company result

116.46

Lower

112.48

Median

58.70

Upper

27.62

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Mukesh

Middle name

-

Surname

Shah

 

SHAREHOLDER DETAILS

Start date

31/03/1999

End date

-

Percentage owned

50%

 

SHAREHOLDER ADDRESS

Street name

Kwikstaartlaan

House number

15

Minor town

Wilrijk

Postal town

Antwerpen

Post code

2610

Country

Belgium

 

 

SHAREHOLDER NAME

Forename

Nitin

Middle name

Mafatlal

Surname

Shah

 

SHAREHOLDER DETAILS

Start date

31/03/1999

End date

-

Percentage owned

50%

 

SHAREHOLDER ADDRESS

Street name

Eekhoornlaan

House number

36

Minor town

Wilrijk

Postal town

Antwerpen

Post code

2610

Country

Belgium

 

 

NSSO details

Business number

435257410

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

 

 

Director details

 

Current director details

 

Name

MUKESH HARICHAND SHAH

Position

Director

Start Date

05/05/1999

Street

15 KWIKSTAARTLAAN ANTWERPEN

Post code

2610

Country

Belgium

 

Name

MUKESH HARICHAND SHAH

Position

Managing Director

Start Date

27/09/2004

Street

15 KWIKSTAARTLAAN ANTWERPEN

Post code

2610

Country

Belgium

 

Name

SANDHYA MUKESH SHAH

Position

Director

Start Date

08/10/2010

Street

15 KWIKSTAARTLAAN ANTWERPEN

Post code

2610

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. 59.07

UK Pound

1

Rs. 99.20

Euro

1

Rs. 80.53

 

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.