MIRA INFORM REPORT

 

 

Report Date :

30.05.2014

 

IDENTIFICATION DETAILS

 

Name :

ALISAR GEMS BVBA

 

 

Registered Office :

HOVENIERSSTRAAT30 2018 ANTWERPEN

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

11.09.2002

 

 

Com. Reg. No.:

478360547

 

 

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 :

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 31st, 2014

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

Belgium

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

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         478360547

Company name           ALISAR GEMS BVBA

Address

HOVENIERSSTRAAT

30

2018 ANTWERPEN

Number of staff            1

Date of establishment 11/09/2002

Telephone number      034855702

Fax number                 034855775

 

 

Commentary

 

The business was established over 11 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 73 to 83.

The credit limit for this business has increased from €285000 to €325000.

Operating Result in the latest trading period increased 321% on the previous trading period.

Net Worth increased by 96% during the latest trading period.

A 61% growth in Total Assets occurred during the latest trading period.

The business saw an increase in their Cash Balance of 31% during the latest trading period.

Turnover in the latest trading period increased 27% on the previous trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

73,809,762

608,853

1,211,310

1,051,028

31/12/2011

57,807,855

715,281

615,501

462,194

31/12/2010

58,098,900

92,315

227,521

-33,425

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

8,763,658

1

785,000

432,708

31/12/2011

5,442,685

1

220,000

532,232

31/12/2010

5,387,355

1

50,000

95,250

 

 

Payment expectations

 

Past payments Payment expectation days      31.09

Industry average payment expectation days   165.24

Industry average day sales outstanding          126.31

Day sales outstanding                          17.29

 

 

Court data summary

 

Bankruptcy details

 

Court action type         no

 

Protested bills

Bill amount                  -

 

NSSO details

Date of summons         -

 

 

Company information

 

Business number                     478360547

Company name                       ALISAR GEMS BVBA

Fax number                             034855775

Date founded                           11/09/2002

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.0478.360.547

Belgian Bullettin of Acts

Publications                             moniteur belge

 

 

Contractor details

 

Check Article 30 Bis

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                           1

Total Fte Employees                            1

 

Number of hours worked

 

Full-time Employees                            1,930

Part-time Employees                           153

Total                                                    2,083

 

Personnel Charges

 

Full-time Employees                            54,555

Part-time Employees                           -

Total                                                    54,555

 

Benefits In Addition To Wages            -

During the previous reporting year

Average number employees in Fte     1         

Actual working hours                           2,073

Personnel Charges                              48,877

Benefits In Addition To Wages            -

Type of Contract                                  Full-Time                     Part-Time                     Total Fte

Unlimited Duration

Contracts                                             1                                  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                               1                                  1                                  1

Secondairy education                                     -                                   -                                   -

Higher education (non

university)                                            -                                   -                                   -

Higher education

(university)                                           -                                   -                                   -

 

 

Working Category                                Full-Time                     Part-Time                     Total Fte

Management                                       -                                   -                                   -

White collar worker                             1                                  -                                   1

Blue collar worker                               -                                   1                                  0

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                                                            -                                   16

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)

 

Company accounts

 

 

Profit & loss

 

Annual accounts

31-12-2012

%

31-12-2011

     % 

31-12-2010

Industry Average % 2012

%

Weeks

52

 

52

 

52

46,485,458

58.78

Currency

EUR

 

EUR

 

EUR

46,114,879

58.66

Turnover

73,809,762

27.68

57,807,855

-0.50

58,098,900

141,119

356

Total operating expenses

73,165,029

26.90

57.,654,968

0.67

57,272,143

98,884

-26.90

Operating result

644,733

321

152,887

-81.51

826,757

206,523

-47.63

Total financial income

72,286

-95.08

1,468,649

84.92

794,199

25,299

2306

Total financial expenses

108,166

-88.06

906,255

-40.71

1,528,641

20,807

899

Results on ordinary operations before taxation

608,853

-14.88

715,281

674

92,315

46,485,458

58.78

Taxation

208,044

-2.96

214,379

486

36,551

 

 

Results on ordinary operations after taxation

400,809

-

19.98 500,902

798

55,764

10,494

3719

Extraordinary items

0

-

0

-

0

-3,973

0

Other appropriations

0

-

 0.00

-

0.00

-

-

Net result

400,809

-19.98

500,902

798

55,764

6,539

6029

 

 

other information

 

 

 

 

Gross Operating Margin

-

-

--

-

-

56,922

-

Dividends

-

-

112,922

-

-

172,177

-

Director remuneration

69,272

-66.59

207,362

112

97,356

112,544

-38.45

Employee costs

54,555

11.62

48,877

11.51

43,831

125,946

-56.68

Wages and salary

31,654

10.02

28,771

11.13

25,890

105,550

-70.01

Employee pension costs

-

-

-

-

-

14,428

-

Social security contributions

8,407

14.95

7,314

24.31

5,883

26,656

-68.46

Other employee costs

14,495

13.31

12,792

6.09

12,058

4,349

233

Amortization and depreciation

31,899

1.82

31,330

-20.66 39,486

17,831

78.90

 

 

balance sheet

 

Annual accounts

31-12-2012 %

31-12-2011 % 31-12-2010

average

%

 

 

 

 

 

2012

 

Weeks

52

 

52

52

 

 

Currency

EUR

 

EUR

EUR

 

 

Intangible fixed assets

0

-

0

-0

1,573

-100

Tangible fixed assets

546,093

-3.89

568,202

-21.19 721,012

184,117

196

Land & building

533,288

-4.29

557,209

-20.74 703,032

362,988

46.92

Plant & machinery

7,234

-1.51

7,345

-43.44 12,986

22,615

-68.01

Furniture & Vehicles

5,433

61.17

3,371

-26.38 4,579

17,295 5,364

-68.59

Leasing & Other Similar Rights

-

-

-

--

142,153 32,369

-

Other tangible assets

138

-50.18

277

-33.33 415

7,596

-98.18

Financial fixed assets

546

0.07

546

0 546

306,761

-99

Total fixed assets

546,639

-3.89

568,747

-21.18 721,558

394,708

38.49

Inventories

4,618,749

88.88

2,445,368

-32.70 3,633,677

3,105,524

48.73

Raw materials & consumables

4,618,749

88.88

2,445,368

--

7,209,884

-35.94

Work in progress

0

-

0

-0

2,387

-100

Finished goods

0

-

0

-100 3,633,677

1,996,655

-100

Other stocks

0

-

0

-0

569,977

-100

Trade debtors

3,497,266

49.31

2,342,227

138 981,306

4,243,347

-17.58

Cash

91,145

31.16

69,492

114 32,349

227,473

-59.93

other amounts receivable

5,181

-13.63

5,999

-61.93 15,756

209,176

-97.52

Miscellaneous current assets

4,678

-56.89

10,851

300 2,711

18,254

-74.37

Total current assets

8,217,019

68.59

4,873,937

4.46 4,665,798

7,328,597

12.12

Total Assets

8,763,658

61.02

5,442,685

1.03 5,387,355

7,683,424 1,454,122

14.06

current liabilities

Trade creditors

6,231,627

90.91 3,264,222

32.59

2,461,867

3,148,030

97.95

Short term group loans

-

--

-

-

-

-

Financial debts

156

-52.61 329

-

-

4,280,807 189,666

-99

Current portion of long term debt

29,083

6.38 27,339

-38.14 44,196

110,204 15,373 -73.61

Amounts Payable for Taxes, Remuneration & Social Security

313,107

71.23 182,862

3677

4,841

9,740 -

820

Miscellaneous current liabilities

592,018

-36.82 936,992

-57.18

2,188,319

98.70

- -

Total current liabilities

7,165,991

62.43 4,411,744

-6.12

4,699,222

5,462,976

31.17

 

Long term

debts and liabilities

 

 

 

Long term group loans

-

--

-

-

-

- -

Other long term loans

386,357

-7.00 415,440

-9.81

460,612

-65.32

- -

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

386,357

-7.00 415,440

-9.81

460,612

562,804

-31.35

 

shareholders equity

 

 

 

 

Issued share capital

785,000

256 220,000

340

50,000

967,968

-18.90

Share premium account

-

--

-

-

109,362

-

Reserves

426,310

7.79 395,501

122

177,521

654,096

-34.82

Revaluation reserve

-

--

-

-

939,206

-

Total shareholders equity

1,211,310

96.80 615,501

170

227,521

1,651,582

-26.66

Working capital

1,051,028

127 462,194

1382

-33,425

1,865,621

-43.66

Cashflow

432,708

-18.70 532,232

458

95,250

21,288

1932

Net worth

1,211,310

96.80 615,501

170

227,521

1,648,350

-26.51

 

ratio analysis

 

Annual accounts

31-12-2012

%

31-12-2011

     % 

31-12-2010

Industry Average % 2012

%

 

Trading performance

 

Profit Before Tax

0.82

-33.87

1.24

675

0.16

-29,00

2.83

Return on capital employed

38.11

-45.07

69.38

416

13.42

29,00

31.41

Return on total assets employed

6.95

-47.11

13.14

668

1.71

-200,00

3.48

Return on net assets employed

50.26

-56.75

116.21

186

40.57

19,00

164

Sales / net working capital

70.23

-43.85

125.07

7.20

-1738.20

44,00

-99

Stock turnover ratio

6.26

47.99

4.23

-32.32

6.25

116,00

-94.60

Debtor days

17.29

16.90

14.79

140

6.16

143,00

-87.91

Creditor days

31.09

50.41

20.67

31.74

15.69

125,00

-75.13

 

 

short term stability

 

 

 

Current ratio

1.15

4.55

1.10

11.11

0.99

6,00

-87.22

Liquidity ratio / acid ratio

0.50

-9.09

0.55

150

0.22

4,00

-87.50

Current debt ratio

5.92

-17.43

7.17

-65.28

20.65

9,00

-34.22

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

34.31

-52.34

71.99

-67.55

221.87

357,00

-90.39

Equity in percentage

13.82

22.19

11.31

168

4.22

-3.192,00

0.43

Total debt ratio

6.23

-20.54

7.84

-65.43

22.68

11,00

-43.36

 

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      31.09

Day sales outstanding 17.29

 

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                       31.09

Lower                                      134.13

Median                                    84.97

Upper                                       45.81

 

Day sales outstanding

 

Company result                       17.29

Lower                                      110.17

Median                                    59.01

Upper                                       28.11

 

 

Shareholder Details

 

Summary

 

Group - Number of Companies            0

Linkages - Number of Companies        0

Number of Countries                            0

 

Group Structure

Click the company to view / order a report.

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

Individual Shareholders

 

Shareholder Name

 

Forename                    Yasser              Middle name   -

Surname                     Khalil

 

Shareholder Details

Start date                     11/09/2002        End date          -

Percentage owned      50%

 

Shareholder Address

Street name                 Fruithoflaan       House number 1209

Minor town                  Berchem           Postal town      Antwerpen

Post code                     2600                 Country            Belgium

 

Shareholder Name

Forename                    Ali                    Middle name   -

Surname                      Hashim

Shareholder Details

Start date                     11/09/2002        End date          -

Percentage owned      50%

 

Shareholder Address

Street name                 Belpairestraat    House number 8

Minor town                  Berchem           Postal town      Antwerpen

Post code                     2600                 Country            Belgium

 

 

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                     478360547

Name of defendant                  -

Legal form of defendant          -

Date of summons                     -

Labour court                            -

 

Bankruptcy details

There is no bankruptcy data against this company

 

Bankruptcy Data


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.58.84

UK Pound

1

Rs.98.41

Euro

1

Rs.80.03

                

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

SDA

               

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.