MIRA INFORM REPORT

 

 

Report Date :

14.11.2014

 

IDENTIFICATION DETAILS

 

Name :

HRC DIAMONDS BVBA

 

 

Registered Office :

Pelikaanstraat 62, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

12.03.2010

 

 

Com. Reg. No.:

824075475

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones.

 

 

No of Employees :

Not Available

 

 

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Belgium

A1

A2

 

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                     824075475

Company name                        HRC DIAMONDS BVBA

Address                                   PELIKAANSTRAAT 62

2018 ANTWERPEN

Number of staff                        0

Date of establishment               12/03/2010

Telephone number                   0487939351

 

 

Commentary

 

The business was established over 4 years ago.

No employees are recorded for this business.

The business has been at the address for over 4 years.

Operating Result in the latest trading period increased 24% on the previous trading period.

Net Worth increased by 31% during the latest trading period.

A 246% growth in Total Assets occurred during the latest trading period.

Pre-tax profits increased by 25% compared to the previous trading period.

The business saw an increase in their Cash Balance of 339% during the latest trading period.

 

Accounts

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

 

21,110

67,663

45,618

31/12/2012

 

16,785

51,571

44,444

31/12/2011

 

29,453

39,906

35,691

 

 

 

 

 

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

4,072,986

0

18,600

18,470

31/12/2012

1,176,743

0

18,600

12,821

31/12/2011

1,133,475

0

18,600

20,277

 

 

Payment expectations

Past payments

 

Payment expectation days

--

 

Industry average payment expectation days

122.90

Industry average day sales outstanding

140.69

 

Day sales outstanding

 

 

 

 

Court data summary

BANKRUPTCY DETAILS

Court action type

no

 

 

 

PROTESTED BILLS

Bill amount

NSSO DETAILS

Date of summons

--

 

 

 

 

Business number

824075475

Company name

HRC DIAMONDS BVBA

Fax number

 

Date founded

12/03/2010

Company status

active

Company type

Private Limited Company

 

 

 

(BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2013

Activity code

46761

Liable for VAT

Yes

Activity description

Wholesale of diamonds and other precious stones

VAT Number

BE.0824.075.475 Check VAT Number

Belgian Bullettin of Acts

moniteur beige

 

 

Publications

 

 

 

 

 

COMPANY ACCOUNTS

 

PROFIT & LOSS

 

 

Annual accounts

31-12­2013

%

31-12­2012

%

31-12­2011

Industry average 2013

%

 

 

Weeks

52

 

52

 

52

 

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

 

Turnover

-

-

-

-

-

55,502,227

-

 

 

Total operating expenses

-

-

-

-

-

55,041,421

-

 

 

Operating result

25,907

24.72

20,773

-37.61

33,295

150,552

-82.79

 

 

Total financial income

77

-91.11

866

2121

39

79,964

-99

 

 

Total financial expenses

4,874

0.42

4,854

25.06

3,881

189,416

-97.43

 

 

Results on ordinary operations before taxation

21,110

25.76

16,785

-43.01

29,453

34,783

-39.31

 

 

Taxation

5,018

-2.00

5,121

^18.69

9,980

21,552

-76.72

 

 

 

 

 

 

 

 

 

 

 

 

Results on ordinary operations after taxation

16,092

37.95

11,665

-40.10

19,473

18,992

-15.27

 

 

Extraordinary items

0

-

0

-

0

5,400

-100

 

 

Other appropriations

0

-

0.00

-

0

-

-

 

 

Net result

16,092

37.95

11,665

-40.10

19,473

24,528

-34.39

 

OTHER INFORMATION

 

Gross Operating Margin

30,932

28.73

24,029

-30.99

34,820

34,015

-9.06

 

Dividends

-

-

-

-

-

234,766

-

 

Director remuneration

-

-

-

-

-

123,682

-

 

Employee costs

3

-

-

-

-

139,181

-99

 

Wages and salary

-

-

-

-

-

120,182

-

 

Employee pension costs

-

-

-

-

-

23,129

-

 

Social security contributions

-

-

-

-

-

29,698

-

 

Other employee costs

3

-

0

-

0

3,966

-99

 

Amortization and depreciation

2,378

105

1,156

43.81

804

17,964

-86.76

 

 

BALANCE SHEET

 

 

Annual accounts

31-12­2013

%

31-12­2012

%

31-12­2011

Industry average 2013

%

 

Weeks

52

 

52

 

52

 

 

 

 

 

 

 

 

 

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Intangible fixed assets

0

-

0

-

0

1,280

-100

 

Tangible fixed assets

21,079

242

6,161

89.64

3,249

188,454

-88.81

 

Land & building

-

-

-

-

-

367,736

-

 

Plant & machinery

4,134

-32.90

6,161

89.64

3,249

26,905

-84.63

 

Furniture & Vehicles

16,945

-

-

-

-

15,867 4,605

6.79

 

Leasing & Other Similar Rights

-

-

-

-

-

107,517 34,551

-

 

Other tangible assets

0

-

0

-

0

9,113

-100

 

Financial fixed assets

966

0.04

966

-0.04

966

182,831

-99

 

Total fixed assets

22,045

209

7,127

69.09

4,215

300,723

-92.67

 

Inventories

2,051,196

225

630,685

48.61

424,397

2,924,018

-29.85

 

Raw materials & consumables

-

-

-

-

-

6,545,857

-

 

Work in progress

0

-

0

-

0

1,141

-100

 

Finished goods

0

-

0

-

0

1,933,968

-100

 

Other stocks

2,051,196

225

630,685

48.61

424,397

452,738

353

 

Trade debtors

1,822,370

268

494,154

-23.41

645,209

4,261,304

-57.23

 

Cash

171,417

339

39,033

-6.42

41,709

463,746,947

-99

 

other amounts receivable

2,597

-6.12

2,766

-82.75

16,035

200,673

-98.71

 

Miscellaneous current assets

3,361

12.86

2,978

55.92

1,910

^156,476,166

0.00

 

Total current assets

4,050,941

246

1,169,616

3.57

1,129,260

7,136,641

^13.24

 

Total Assets

4,072,986

246

1,176,743

3.82

1,133,475

7,404,045 1,283,898

^14.99

 

 

CURRENT LIABILITIES

 

Trade creditors

3,197,754

987

294,097

-69.24

956,061

2,897,745

10.35

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

30,670

21.73

25,195

-

-

4,406,634 143,582

-99

 

Current portion of long term debt

-

-

-

-

-

76,21313,806

-

 

Amounts Payable for Taxes, Remuneration & Social Security

15,948

47.17

10,837

8.26

10,010 i

3,190-

■48.62

 

Miscellaneous current liabilities

760,951

-4.29

795,043

523

127,498

215

 

 

Total current liabilities

4,005,323

255

1,125,172

2.89

1,093,569

5,081,259

-21.17

LONG TERM DEBTS AND LIABILITIES

Long term group loans                                     -             -         -             - -

 

Other long term loans

-

-

-

-

-

-

--

 

Deffered taxes

-

-

-

-

-

46,266 28,377

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

3,987 0

-100

 

Other long term liabilities

0

-

0

-

0

247,695

-100

 

Total long term debts

0

-

0

-

0

681,935

-100

SHAREHOLDERS EQUITY

 

Issued share capital

18,600

0

18,600

0

18,600

970,830

-98.08

 

Share premium account

-

-

-

-

-

124,160

-

 

Reserves

49,063

48.81

32,971

54.75

21,306

642,665

-92.37

 

Revaluation reserve

-

-

-

-

-

872,766

-

 

Total shareholders equity

67,663

31.20

51,571

29.23

39,906

1,634,406

-95.86

 

Working capital

45,618

2.64

44,444

24.52

35,691

2,055,382

-97.78

 

Cashflow

18,470

44.06

12,821

-36.77

20,277

39,109

-52.77

 

Net worth

67,663

31.20

51,571

29.23

39,906

1,633,126

-95.86

 

RATIO ANALYSIS

 

 

Annual accounts

31-12-2013

change(%)

31-12-2012

change(%)

31-12-2011

Industry average 2013

%

TRADING PERFORMANCE

 

Profit Before Tax

-

-

-

-

-

-8,00

-

 

Return on capital employed

31.20

-4.15

32.55

-55.90

73.81

-8,00

390

 

Return on total assets employed

0.52

-63.64

1.43

-45.00

2.60

-8,00

6.50

 

Return on net assets employed

31.20

-4.15

32.55

-55.90

73.81

-8,00

390

 

Sales / net working capital

-

-

-

-

-

135,00

-

 

Stock turnover ratio

-

-

-

-

-

77,00

-

 

Debtor days

-

-

-

-

-

140,69

-

 

Creditor days

-

-

-

-

-

122,90

-

SHORT TERM STABILITY

 

Current ratio

1.01

-2.88

1.04

0.97

1.03

4,00

-89.90

 

Liquidity ratio / acid ratio

0.50

4.17

0.48

-25.00

0.64

3,00

-83.33

 

Current debt ratio

59.20

171

21.82

-20.36

27.40

10,00

492

Liquidity ratio reprocessed ......

LONG TERM STABILITY

 

Gearing

45.33

-7.21

48.85

-

-

232,00

-80.46

 

Equity in percentage

1.66

-62.10

4.38

24.43

3.52

-214,00

0.78

 

Total debt ratio

59.20

171

21.82

-20.36

27.40

11,00

438

 

 

Industry comparison

Activity code

46761

 

Activity description

Wholesale of diamonds and other precious stones

 

industry average credit

64.48

 

rating

 

 

Industry average credit limit

140177.31

 

 

Payment Information

 

INDUSTRY COMPARISON

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Industry average payment

expectation days                      122.90

Industry average day sales

outstanding                              140.69

 

 

Industry quartile analysis

 

PAYMENT EXPECTATIONS

 

Company result            -

Lower                           122.66

Median                         75.38

Upper                           46.73

 

 

DAY SALES OUTSTANDING

 

Company result

Lower

101.92

Median

54.26

Upper

24.45

 

Group Structure

 

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

 

No minority interest found

 

Summons

 

There is no data for this company

 

Protested Bills

 

There is no data for this company

 

Bankruptcy and other legal events

 

There is no data for this company

 

Director Details

 

Name:              Shreyas Dineshchandra Gandhi

Position:          Principal Manager

Start Date:        12/12/2012

Street:             50 Belgielei Antwerpen

Post Code:       2018

Country:           Belgium

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.56

UK Pound

1

Rs.97.10

Euro

1

Rs.76.61

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

TPT

 


 

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.