MIRA INFORM REPORT

 

 

Report Date :

02.10.2014

 

IDENTIFICATION DETAILS

 

Name :

BARSAMIAN DIAMONDS NV

 

 

Registered Office :

Pelikaanstraat 62 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

01/02/1961

 

 

Com. Reg. No.:

404932537

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees :

11

 

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 :

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

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 name and address

 

Business number

404932537

Company name

BARSAMIAN DIAMONDS NV

Address

PELIKAANSTRAAT 62

 

2018 ANTWERPEN

Number of staff

11

Date of establishment

01/02/1961

Telephone number

033452324

Fax number

032342668

 

 

Commentary

 

The business was established over 50 years ago.

The business has 11 employees.

The business has been at the address for over 31 years.

Operating Result in the latest trading period increased 53% on the previous trading period.

 

Accounts

 

DATE OF LATEST ACCOUNTS       TURNOVER        PROFIT BEFORE TAX NET WORTH      WORKING CAPITAL

31/12/2013                                   65,431,748         172,606                      11,972,029          11,656,625

31/12/2012                                   72,257,777         -5,060                         11,848,536          11,533,654

31/12/2011                                   74,862,062         335,020                      11,841,575          11,529,046

 

 

Accounts

 

DATE OF LATEST ACCOUNTS       BALANCE TOTAL                                 NUMBER OF EMPLOYEES    CAPITAL                                                   CASHFLOW

31/12/2013                                   38,716,753         11                              11,000,000          207,993

31/12/2012                                   39,200,910         12                              11,000,000          95,875

31/12/2011                                   37,954,661         14                              11,000,000          248,341

 


 

Payment expectations

 

Past payments

 

Payment expectation days

73.58

Industry average payment expectation days

125.36

Industry average day sales outstanding

143.67

Day sales outstanding

86.35

 

 

 

 

Company information

 

Business number         404932537

Company name           BARSAMIAN DIAMONDS NV

Fax number                 032342668

Date founded               01/02/1961

Company status           active

Company type             Public Limited Liability Company (BE)

Currency                      Euro (€)

Date of latest accounts 31/12/2013

Activity description      Wholesale of diamonds and other precious stones

VATNumber                 BE.0404.932.537 Check

 

Social Balance Sheet Details

 

*

Social Balance Sheet

Total

 

 

During the reporting year ended 31-12-2013

Full-time Employees

11

 

 

Part-time Employees

1

 

 

Total Fte Employees

11

 

 

 

Number of hours worked

Full-time Employees

19,459

 

 

Part-time Employees

600

 

 

Total

20,059

 

 

 

Personnel Charges

Full-time Employees

491,533

 

 

Part-time Employees

15,156

 

 

Total

506,689

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

13

 

 

Actual working hours

21,434

 

 

Personnel Charges

543,797

 

 

Benefits In Addition To Wages -

 

 

Type of Contract Full-Time

Part-Time

Total Fte

 

Unlimited Duration 11 Contracts

1

11

 

Limited Duration Contracts -

-

-

 

Contracts For Specific            -                                      - -Work

Contracts Regarding -Substitution

-

-

 

 

 

 

 

 

Social Balance Sheet

Total

 

 

During the reporting year ended 31-12-2013

Full-time Employees

11

 

 

Part-time Employees

1

 

 

Total Fte Employees

11

 

 

 

Number of hours worked

Full-time Employees

19,459

 

 

Part-time Employees

600

 

 

Total

20,059

 

 

 

Personnel Charges

Full-time Employees

491,533

 

 

Part-time Employees

15,156

 

 

Total

506,689

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

13

 

 

Actual working hours

21,434

 

 

Personnel Charges

543,797

 

 

Benefits In Addition To Wages -

 

 

Type of Contract Full-Time

Part-Time

Total Fte

 

Unlimited Duration 11 Contracts

1

11

 

Limited Duration Contracts -

-

-

 

Contracts For Specific            -                                      - -Work

Contracts Regarding -Substitution

-

-

 

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

28/05/2008

Event Description

re-appointment of director(s)

Event Details

Commentaar 28-05-2008: Herbenoeming van de volgende bestuurders voor een periode van 6 jaar Philippe Barsamian (tevens gedelegeerd bestuurder), Marco Croze en Christian Vrouyr.

Event Date

28/07/2010

 

Event Description

 

Event Details

De aandelen van de vennootschap, die voordien aan toonder waren, worden omgezet in aandelen op naam.

Company accounts

 

Profit & loss

 

Annual accounts

31-12-2013

 

31-12-2012

%

31-12-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

65,431,748

-9.45

72,257,777

-3.48

74,862,062

61,431,217

6.51

Total operating expenses

64,662,377

-9.89

71,757,449

-3.07

74,028,937

60,869,062

6.23

Operating result

769,371

53.77

500,328

-39.95

833,125

176,440

336

Total financial income

98,992

0.99

98,020

30.12

75,330

62,358

58.75

Total financial expenses

695,757

15.30

603,408

5.23

573,434

186,452

273

Results on ordinary operations before taxation

172,606

3411

-5,060

-101

335,020

53,574

222

Taxation

49,113

87.56

-56,090

-134

164,969

23,512

108

Results on ordinary operations after taxation

123,493

141

51,030

-69.99

170,051

36,582

237

Extraordinary items

0

0

-44,069

-219

-13,788

7,195

-100

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

123,493

1674

6,961

-95.55

156,264

43,936

181

Gross Operating Margin

-

-

-

-

-

36,147

-

Dividends

-

-

-

-

-

221,730

-

Director remuneration

220,271

58.17

139,262

10.30

126,256

128,969

70.79

Employee costs

506,689

-6.82

543,797

-1.30

550,983

147,787

242

Wages and salary

395,060

-7.10

425,233

-2.30

435,246

115,593

241

Employee pension costs

-

-

-

-

-

1,459

-

Social security contributions

95,196

-11.40

107,449

5.36

101,986

28,801

230

Other employee costs

16,433

47.84

11,115

-19.17

13,752

2,721

503

Amortization and depreciation

84,501

-4.96

88,914

-3.44

92,077

17,621

379

 

 

balance sheet

 

Annual accounts

31-12-2013

%

31-12-2012

%

31-12-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

1,524

-100

Tangible fixed assets

332,953

-16.19

397,253

-16.21

474,078

196,728

69.25

Land & building

-

-

-

-

-

392,235

-

Plant & machinery

26,777

19.10

22,482

28.24

17,531

28,340

-5.51

Furniture & Vehicles

113,360

-20.23

142,100

31.28

108,242

15,321 4,196

639

Leasing & Other Similar Rights

-

-

-

-

77,050

41,563 20,725 -

 

Other tangible assets

192,816

-17.13

232,670

-14.22

271,254

9,006

2040

Financial fixed assets

16,181

0

16,181

5.20

15,381

245,756

-93.42

Total fixed assets

349,134

-15.55

413,434

-15.53

489,459

353,085

-1.12

Inventories

22,556,269

22.23

18,454,259

29.85

14,211,763

3,143,201

617

Raw materials & consumables

-

-

-

-

-

7,018,384 -

 

Work in progress

0

-

0

-

0

1,386

-100

Finished goods

22,556,269

22.23

18,454,259

29.85

14,211,763

2,109,524

969

Other stocks

0

-

0

-

0

445,102

-100

Trade debtors

15,480,119

-22.27

19,916,366

-13.07

22,909,892

4,217,723

267

Cash

309,251

-14.30

360,869

5.45

342,220

563,374,375

-99

other amounts receivable

6,780

-87.67

55,000

-

0

212,395

-96.81

Miscellaneous current assets

15,200

1449

981

-26.04

1,327

-554,254,084

0.00

Total current assets

38,367,619

-1.08

38,787,476

3.53

37,465,202

7,268,838

427

Total Assets

38,716,753

-1.24

39,200,910

3.28

37,954,661

7,582,241 1,199,700

410

 

CURRENT LIABILITIES

 

Trade creditors

13,035,090

-11.58

14,742,165

-0.29

14,785,576

2,994,881

335

Short term group loans                  -                 -          -                 -          -                 - -

 

Financial debts

13,315,509

11.00

11,996,225

12.43

10,669,499

4,593,055 122,063

189

 

Current portion of long term debt

64,822

5.48

61,456

-21.59

78,376

83,922 13,806

-22.76

 

Amounts Payable for Taxes, Remuneration & Social Security

103,866

0.66

103,182

-40.45

173,271

7,922 -

248

 

Miscellaneous current liabilities

191,706

-45.35

350,794

52.90

229,433

-17.50

--

 

Total current liabilities

26,710,994

-1.99

27,253,822

5.08

25,936,156

5,210,818

412

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

--

 

Other long term loans

33,730

-65.77

98,552

-44.30

176,930

-96.98

--

 

Deffered taxes

-

-

-

-

-

58,297 69,470

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

5,247 0

-100

 

Other long term liabilities

0

-

0

-

0

244,443

-100

 

Total long term debts

33,730

-65.77

98,552

-44.30

176,930

665,421

-94.93

 

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

 

Issued share capital

11,000,000

0

11,000,000

0

11,000,000

1,025,880

972

 

Share premium account

-

-

-

-

-

86,926

-

 

Reserves

972,029

14.55

848,536

0.83

841,575

647,046

50.23

 

Revaluation reserve

-

-

-

-

-

907,399

-

 

Total shareholders equity

11,972,029

1.04

11,848,536

0.06

11,841,575

1,696,038

605

 

Working capital

11,656,625

1.07

11,533,654

0.04

11,529,046

2,058,019

466

 

Cashflow

207,993

116

95,875

-61.39

248,341

58,315

256

 

Net worth

11,972,029

1.04

11,848,536

0.06

11,841,575

1,694,514

606

 

ratio analysis

 

ratio analysis

 

Annual accounts

31-12-2013

change(%)

31-12-2012

change(%)

31-12-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

Profit Before Tax

0.26

2600

-0.01

-102

0.45

-8,00

3.25

 

Return on capital employed

1.44

3600

-0.04

-101

2.79

-14,00

10.29

 

Return on total assets employed

0.45

4500

-0.01

-101

0.88

-5,00

9.00

 

Return on net assets employed

1.44

3600

-0.04

-101

2.83

-15,00

9.60

 

Sales / net working capital

5.61

-10.38

6.26

-3.54

6.49

167,00

-99

 

Stock turnover ratio

34.47

34.96

25.54

34.56

18.98

50,00

-31.06

 

Debtor days

86.35

-14.17

100.60

-9.94

111.70

143,67

-39.90

 

Creditor days

73.58

-1.88

74.99

2.87

72.90

125,36

-41.31

SHORT TERM STABILITY

 

Current ratio

1.44

1.41

1.42

-1.39

1.44

4,00

-90.40

 

Liquidity ratio / acid ratio

0.59

-21.33

0.75

-16.67

0.90

3,00

-80.33

 

Current debt ratio

2.23

-3.04

2.30

5.02

2.19

15,00

-85.13

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

Gearing

112.05

9.21

102.60

11.21

92.26

251,00

-55.36

 

Equity in percentage

30.92

2.28

30.23

-3. 11

31.20

-256,00

12.08

 

Total debt ratio

2.23

-3.46

2.31

4.52

2.21

16,00

-86.06

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

 

 

Payment Information

 

Industry comparison

Activity code                46761

Activity description      Wholesale of diamonds and other precious stones

 

 

Industry quartile analysis

 

Payment expectations

Company result           73.58

Lower                         125.63

Median                        77.57

Upper                           48.73

 

Day sales outstanding

 

Company result           86.35

Lower                          105.23

Median                        54.34

Upper                           25.06

 

 

Shareholder Details

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests 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

 

Current director details

Name

PHILIPPE HRAND CARLO BARSAMIAN

 

Position

Chairman of the Board

 

Start Date

20 12 2002

 

Date of birth

14/05/1952

 

Street

42 RUE DES TEMPLIERS WAVER

 

Post code

1301

 

Country

Belgium

 

 

Position

Managing Director

 

Start Date

28/05/2008

 

Date of birth

14/05/1952

 

Street

42 RUE DES TEMPLIERS WAVER

 

Post code

1301

 

Country

Belgium

 

 

Position

Director

 

Start Date

13/01/2003

 

Date of birth

14/05/1952

 

Street

42 RUE DES TEMPLIERS WAVER

 

Post code

1301

 

Country

Belgium

 

 

Name

CENJAL HOLDING BELGIUM NV

 

 

Position

Legal Representative

 

Start Date

28/05/2008

 

Date of birth

25/02/2002

 

Street

62 PELIKAANSTRAAT ANTWERPEN

 

Post code

2018

 

Country

Belgium

 

 

 

Former director details

 

Name

CENJAL HOLDING BELGIUM NV

 

Position

Director

 

Start Date

28/05/2008

 

End Date

28/05/2014

 

Date of birth

25/02/2002

 

Street

62 PELIKAANSTRAAT ANTWERPEN

 

Post code

2018

 

Country

Belgium

 

 

Name

NICOLAS VAHRAM BARSAMIAN

 

Position

Director

 

Start Date

01/10/2012

 

End Date

28/05/2014

 

Street

38 DUPONTSTRAAT BRUSSEL

 

Post code

1200

 

Country

Belgium

 

 

Name

ALEXANDRE PATRICK BARSAMIAN

 

Position

Director

 

Start Date

01/10/2012

 

End Date

28/05/2014

 

Street

68 RUE D'ANGOUSSART WAVER

 

Post code

1301

 

Country

Belgium

 

 

Name

CHRISTIAN VROUYR

 

Position

Director

 

Start Date

28/07/2008

 

End Date

22/05/2013

 

Date of birth

10/04/1950

 

Street

4 KOMEDIEPLAATS ANTWERPEN

 

Post code

2000

 

Country

Belgium

 

 

Name

MARCO CROZE

 

 

Position

Director

Start Date

28/07/2008

End Date

22/05/2013

Street

82 VIA DELLA DRONA,30011 ALBERONI ,

Post code

30175

Country

Italy

 

 


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.61.75

UK Pound

1

Rs.100.07

Euro

1

Rs.77.95

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

NIS

 

               

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.