MIRA INFORM REPORT

 

 

Report Date :

30.05.2014              

 

IDENTIFICATION DETAILS

 

Name :

K. LAXMI IMPEXBVBA

 

 

Registered Office :

Hoveniersstraat 2, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

12.03.2008

 

 

Com. Reg. No.:

896518243

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

Not Available

 

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

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         896518243

Company name            K. LAXMI IMPEXBVBA

Address                       HOVENIERSSTRAAT 2

2018 ANTWERPEN

Number of staff            0

Date of establishment 12/03/2008

Telephone number       032313313

Fax number                  032313313

 

 

Commentary

 

The business was established over 6 years ago.

The business has 1 employees.

The business has changed its registered name recently.

The business has been at the address for over 5 years.

Operating Result in the latest trading period increased 126% on the previous trading period.

Net Worth increased by 902% during the latest trading period.

A 78% growth in Total Assets occurred during the latest trading period.

Pre-tax profits increased by 31% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 52% during the latest trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

10,623,744

42,909

692,486

621,557

31/12/2011

10,474,999

32,572

69,097

66,927

31/12/2010

7,255,324

21,169

44,607

41,250

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

5,653,944

0

606,000

87,433

31/12/2011

3,162,468

0

19,000

25,677

31/12/2010

2,369,209

0

19,000

17,394

 


Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past payments                                                 Payment expectation days 88.24

Industry average payment

expectation days 165.24

Industry average day sales

Outstanding     126.31

Day sales outstanding 159.15

 

 

Court data summary

 

Bankruptcy details

Court action type                      no                    Protested bills

Bill amount                              -                       NSSO details

Date of summons                     -

Company information

Business number                     896518243

Company name                        K. LAXMI IMPEX BVBA

Fax number                              032313313

Date founded                            12/03/2008

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.0896.518.243 Check

VAT number

 

 


Personnel (NSSO classification)

 

Code -

Description FROM 1 TO 4 EMPLOYEES

 

Joint Industrial Committee (JIC)

 

 

Significant Events

 

Event Date                    13/02/2014

Event Description

Event Details                Bride Crown Jewellery L.L.C. schrijft in op de 695 nieuwe aandelen.

 

 

Company accounts

Profit & loss

 

Annual accounts

31-12-2012 %

31-12-2011 %

31-12-2010

Industry average 2012

%

Weeks

52

52

78

 

 

Currency

EUR

EUR

EUR

 

 

Turnover

10,623,744 1.42

10,474,999 44.38

7,255,324

46,485,458

-77.15

Total operating expenses

10,527,741 0.91

10,432,588 44.50

7,220,008

46,114,879

-77.17

Operating result

96,003 126

42,411 20.09

35,316

141,119

-31.97

 

Total financial income

1

-

-

--

98,884

-99

Total financial expenses

53,094

439

9,839

-30.45 14,147

206,523

-74.29

Results on ordinary operations before taxation

42,909

31.74

32,572

53.87 21,169

25,299

69.61

Taxation

6,521

-19.32 8,082

62.88 4,962

20,807

-68.66

Results on ordinary operations after taxation

36,389

48.59

24,489

51.11 16,207

10,494

246

Extraordinary items

0

-

0

-0

-3,973

0

Other appropriations

0.00

-

0.00

- 0.00

-

-

Net result

36,389

48.59

24,489

51.11 16,207

6,539

456

 

other information

 

 

 

Gross Operating Margin

158,607

218

49,779

34.63 36,975

56,922

178

Dividends

-

-

-

--

172,177

-

Director remuneration

-

-

-

--

112,544

-

Employee costs

9,018

116

4,162

--

125,946

-92.84

Wages and salary

7,302

102

3,598

--

105,550

-93.08

Employee pension costs

-

-

-

--

14,428

-

Social security contributions

1,495

193

509

--

26,656

-94.39

Other employee costs

221

306

54

-0

4,349

-94.92

oOO Amortization and depreciation

51,044

4198

1,187

0 1,187

17,831

186

 

balance sheet

Annual accounts

31-12-2012 %      31-12-2011 %

31-12-2010

average

%

 

 

 

 

 

2012

 

Weeks

52

52

 

78

 

 

Currency

EUR

EUR

 

EUR

 

 

Intangible fixed assets

0

-0

-

0

1,573

-100

Tangible fixed assets

339,655

15555 2,170

-35.37

3,357

184,117

84.48

Land & building

314,560

--

-

-

362,988

-13.34

Plant & machinery

-

--

-

-

22,615

-

Furniture & Vehicles

795

-54.10 1,731

-35.11

2,668

17,295 5,364

-95.41

Leasing & Other Similar Rights

-

--

-

-

142,153 32,369

-

Other tangible assets

24,300

5442 438

-36.39

689

7,596

219

Financial fixed assets

-

--

-

-

306,761

-

Total fixed assets

339,655

15555 2,170

-35.37

3,357

394,708

-13.95

Inventories

447,852

378 93,546

-91.70

1,127,126

3,105,524

-85.58

Raw materials & consumables

-

--

-

-

7,209,884

-

Work in progress

0

-0

-

0

2,387

-100

Finished goods

0

-0

-

0

1,996,655

-100

Other stocks

447,852

378 93,546

-91.70

1,127,126

569,977

-21.43

Trade debtors

4,632,101

80.58 2,565,145

225

789,101

4,243,347

9.16

Cash

233,455

-52.43 490,711

12.10

437,752

227,473

2.63

other amounts receivable

882

-91.90 10,897

-8.22

11,874

209,176

-99

Miscellaneous current assets

0

-0

-

0

18,254

-100

Total current assets

5,314,290

68.16 3,160,299

33.58

2,365,852

7,328,597

-27.49

Total Assets

5,653,944

78.78 3,162,468

33.48

2,369,209

7,683,424 1,454,122

-26.41

 

current liabilities

Trade creditors

2,545,255

-16.32 3,041,552

33.40

2,279,951

3,148,030

-19.15

Short term group loans

-

--

-

-

-

-

Financial debts

1,914,543

--

-

-

4,280,807 189,666

-55.28

Current portion of long term debt

14,347

--

-

-

110,204 15,373 -86.98

Amounts Payable for Taxes, Remuneration & Social Security

6,485

-23.13 8,436

69.23

4,985

9,740 -

-80.94

Miscellaneous current liabilities

212,103

388 43,383

9.37

39,666

-28.81

- -

Total current liabilities

4,692,733

51.70 3,093,371

33.07

2,324,602

5,462,976

-14.10

 

Long term

debts and liabilities

 

 

 

Long term group loans

-

--

-

-

-

- -

Other long term loans

268,726

--

-

-

-75.88

- -

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

268,726

-0

-

0

562,804

-52.25

 

shareholders equity

 

 

 

 

Issued share capital

606,000

3089 19,000

0

19,000

967,968

-37.39

Share premium account

-

--

-

-

109,362

-

Reserves

86,486

72.64 50,097

95.63

25,607

654,096

-86.78

Revaluation reserve

-

--

-

-

939,206

-

Total shareholders equity

692,486

902 69,097

54.90

44,607

1,651,582

-58.07

Working capital

621,557

828 66,927

62.25

41,250

1,865,621

-66.68

Cashflow

87,433

240 25,677

47.62

17,394

21,288

310

Net worth

692,486

902 69,097

54.90

44,607

1,648,350

-57.99

 

ratio analysis

 

Profit Before Tax

0.40

29.03

0.31

6.90

0.29

-29,00

1.38

Return on capital employed

4.46

-90.54

47.14

-0.67

47.46

29,00

-84.62

Return on total assets employed

0.76

-26.21

1.03

15.73

0.89

-200,00

0.38

Return on net assets employed

6.20

-86.85

47.14

-0.67

47.46

19,00

-67.37

Sales / net working capital

17.09

-89.08

156.51

-11.01

175.88

44,00

-99

Stock turnover ratio

4.22

374

0.89

-94.27

15.54

116,00

-96.36

Debtor days

159.15

78.06

89.38

125

39.70

143,00

11.29

Creditor days

88.24

-17.08

106.41

-7.68

115.26

125,00

-29.41

 

 

short term stability

 

 

 

Current ratio

1.13

10.78

1.02

0

1.02

6,00

-87.44

Liquidity ratio / acid ratio

1.04

5.05

0.99

86.79

0.53

4,00

-74.00

Current debt ratio

6.78

-84.86

44.77

-14.09

52.11

9,00

-24.67

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

317.35

-

-

-

-

357,00

-11.11

Equity in percentage

12.25

461

2.18

15.96

1.88

-3.192,00

0.38

Total debt ratio

7.16

-84.01

44.77

-14.09

52.11

11,00

-34.91

 


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                    88.24

Day sales outstanding              159.15

 

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            88.24

Lower                           134.13

Median                         84.97

Upper                           45.81

 

Day sales outstanding

Company result            159.15

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

 

 

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                     896518243

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.58.84

UK Pound

1

Rs.98.40

Euro

1

Rs.80.03

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

PDT

 

               

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.