MIRA INFORM REPORT

 

 

Report Date :

02.10.2014

 

IDENTIFICATION DETAILS

 

Name :

M. RAJESH EBVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

11.02.1994

 

 

Com. Reg. No.:

452095224

 

 

Legal Form :

One Person Private Limited Company (BE)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employees

2

 

 

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                     452095224

Company name                       M. RAJESH EBVBA

Address                                    HOVENIERSSTRAAT

30

2018 ANTWERPEN

Number of staff                        2

Date of establishment              11/02/1994

Telephone number                  032320122

Fax number                             032327108

 

 

Commentary

 

The business was established over 20 years ago.

 

The business has 2 employees.

 

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

 

The credit rating for this business has increased from 60 to 69.

 

The credit limit for this business has increased from €890000 to €1000000.

 

Pre-tax profits increased by 35% compared to the previous trading period.

 

The business saw a decrease in their Cash Balance of 96% 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

90,473,961

710,807

5,092,564

5,430,662

31/12/2011

70,803,580

526,432

4,584,178

5,068,235

31/12/2010

46,993,748

158,888

1,437,059

3,604,418

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

19,988,715

2

4,217,250

541,559

31/12/2011

16,728,825

2

4,217,250

394,263

31/12/2010

11,914,830

1

1,200,000

143,750

 

 

Payment expectations

 

Past payments

 

Payment expectation days

56.46

Industry average payment

164.01

Industry average day sales

119.76

expectation days

 

outstanding

 

Day sales outstanding

60.75

Court data summary

BANKRUPTCY DETAILS

Court action type

no

PROTESTED BILLS

Bill amount

457422.37

NSSO DETAILS

Date of summons

-

 

 

Company information

 

Business number

452095224

Company name

M. RAJESH EBVBA

Fax number

032327108

Date founded

11/02/1994

Company status

active

Company type

One Person Private Limited 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.0452.095.224

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

2

Part-time Employees

-

Total Fte Employees

2

 

 

Number of hours worked

 

Full-time Employees

3,557

Part-time Employees

-

Total

3,557

 

 

Personnel Charges

 

Full-time Employees

109,070

Part-time Employees

-

Total

109,070

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

2

Actual working hours

2,964

Personnel Charges

87,861

Benefits In Addition To Wages

-

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

2

-

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

2

-

2

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

2

-

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

-

-

-

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

-

-

 

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

-

Joint Industrial Committee (JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

 

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

90,473,961

27.78

70,803,580

50.67

46,993,748

46,537,630

94.41

 

Total operating expenses

89,295,559

28.17

69,670,315

50.45

46,307,681

46,145,645

93.51

 

Operating result

1,178,401

3.98

1,133,265

65.18

686,067

147,590

698

 

Total financial income

2

93.65

1

79.00

6

97,743

-99

 

Total financial expenses

467,596

22.94

606,834

15.11

527,185

204,361

128

 

Results on ordinary operations before taxation

710,807

35.02

526,432

231

158,888

32,848

2063

 

Taxation

202,421

22.26

165,563

332

38,311

20,918

867

 

Results on ordinary operations after taxation

508,386

40.88

360,869

199

120,577

18,016

2721

 

Extraordinary items

0

-

0

0

-8,653

-4,395

0

 

Other appropriations

0.00

-

0.00

-

0

-

-

 

Net result

508,386

40.88

360,869

222

111,924

13,640

3627

 

OTHER INFORMATION

 

Dividends

-

-

-

-

-

172,177

-

 

Director remuneration

-

-

-

-

-

114,302

-

 

Employee costs

109,070

24.14

87,861

88.02

46,729

125,948

13.40

 

Wages and salary

82,984

28.73

64,465

75.07

36,823

105,678

21.47

 

Employee pension costs

-

-

-

-

-

14,428

-

 

Social security contributions

18,491

21.29

15,246

82.08

8,373

26,585

30.45

 

Other employee costs

7,595

-6.81

8,150

431

1,533

4,360

74.21

 

Amortization and depreciation

33,173

-0.66

33,394

4.93

31,826

17,895

85.38

 

 

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

1,553

-100

 

Tangible fixed assets

385,857

2.91

374,949

-7.75

406,443

185,189

108

 

Land & building

313,819

-6.10

334,215

-5.75

354,612

362,988

13.55

 

Plant & machinery

1,735

-6.88

1,863

44.59

3,362

22,664

92.35

 

Furniture & Vehicles

70,303

80.87

38,870

19.80

48,469

17,327 5,364

305

 

Leasing & Other Similar Rights

-

-

-

-

-

142,153 32,369

-

 

Other tangible assets

0

-

0

-

0

7,634

-100

 

Financial fixed assets

-

-

-

-

-

307,703

-

 

Total fixed assets

385,857

2.91

374,949

-7.75

406,443

396,856

-2.77

 

Inventories

4,499,668

112

2,116,955

37.99

3,413,994

3,093,934

45.44

 

Raw materials & consumables

-

-

-

-

-

7,209,884

-

 

Work in progress

0

-

0

-

0

2,399

-100

 

Finished goods

4,499,668

112

2,116,955

37.99

3,413,994

1,982,203

127

 

Other stocks

0

-

0

-

0

571,885

-100

 

Trade debtors

15,057,999

12.48

13,387,727

66.61

8,035,354

4,167,122

261

 

Cash

32,972

96.06

837,122

5933

13,874

226,208

85.42

 

other amounts receivable

5,594

0.80

5,550

84.70

36,274

185,906

96.99

 

Miscellaneous current assets

6,625

1.57

6,522

26.64

8,891

18,028

63.25

 

Total current assets

19,602,858

19.87

16,353,876

42.10

11,508,387

7,215,183

171

 

Total Assets

19,988,715

19.49

16,728,825

40.40

11,914,830

7,579,247

1,446,080

163

 

CURRENT LIABILITIES

 

Trade creditors

13,812,387

48.92

9,274,733

19.82

7,740,386

3,040,360

354

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

116,328

93.44

1,772,389

14752

11,933

4,261,350 189,666

97.27

 

Current portion of long term debt

63,346

10.84

57,149

-6.15

60,896

110,204 15,373

42.52

 

Amounts Payable for Taxes, Remuneration & Social Security

178,743

15.74

154,432

268

41,860

9,709 -

426

 

Miscellaneous current liabilities

1,393

94.83

26,939

44.90

48,894

-99

- -

 

Total current liabilities

14,172,197

25.58

11,285,642

42.78

7,903,969

5,342,128

165

 

LONG TERM DEBTS AND LIABILITIES

 

Long term group loans

-

-

-

-

-

-

- -

 

Other long term loans

723,954

15.72

859,005

66.63

2,573,802

-34.20

- -

 

Deffered taxes

-

-

-

-

-

37,626 26,358

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

3,184 0

-100

 

Other long term liabilities

0

-

0

-

0

128,672

-100

 

Total long term debts

723,954

15.72

859,005

66.63

2,573,802

559,214

29.46

 

SHAREHOLDERS EQUITY

 

Issued share capital

4,217,250

0

4,217,250

251

1,200,000

943,974

346

 

Reserves

875,314

138

366,928

54.78

237,059

690,619

26.74

 

Revaluation reserve

-

-

-

-

-

939,206

-

 

Total shareholders equity

5,092,564

11.09

4,584,178

218

1,437,059

1,664,274

205

 

Working capital

5,430,662

7.15

5,068,235

40.61

3,604,418

1,873,055

189

 

Cashflow

541,559

37.36

394,263

174

143,750

28,425

1805

 

Net worth

5,092,564

11.09

4,584,178

218

1,437,059

1,661,040

206

 

 

 

 

 

 

 

back to top

 

 

ratio analysis

 

 

Annual accounts

31-12-2012

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2012

 

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

 

Profit Before Tax

0.79

6.76

0.74

117

0.34

-25,00

3.16

 

Return on capital employed

12.22

26.37

9.67

144

3.96

29,00

-57.86

 

Return on total assets employed

3.56

13.02

3.15

136

1.33

-201,00

1.77

 

Return on net assets employed

13.96

21.60

11.48

3.80

11.06

19,00

-26.53

 

Sales / net working capital

16.66

19.26

13.97

7.13

13.04

45,00

-99

 

Stock turnover ratio

4.97

66.22

2.99

-58.82

7.26

111,00

-95.52

 

Debtor days

60.75

-11.98

69.02

10.59

62.41

133,00

-54.32

 

Creditor days

56.46

16.20

48.59

-20.36

61.01

122,00

-53.72

 

SHORT TERM STABILITY

 

Current ratio

1.38

-4.83

1.45

-0.68

1.46

7,00

-84.67

 

Liquidity ratio / acid ratio

1.07

-15.08

1.26

23.53

1.02

4,00

-73.25

 

Current debt ratio

2.78

13.01

2.46

-55.27

5.50

9,00

-69.11

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

 

LONG TERM STABILITY

 

Gearing

17.74

-69.75

58.65

-68.15

184.17

360,00

-95.07

 

Equity in percentage

25.48

-7.01

27.40

127

12.06

-3.211,00

0.79

 

Total debt ratio

2.93

10.57

2.65

-63.65

7.29

10,00

-70.70

 

 

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

457.422,37

Details

-

Payment expectations

Payment expectation days

56.46

Day sales outstanding

60.75

Industry comparison

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

164.01

Industry average day sales outstanding

119.76

Industry quartile analysis

Payment expectations

Company result

56.46

Lower

134.34

Median

84.60

Upper

45.33

 

Day sales outstanding

Company result

60.75

Lower

112.48

Median

58.56

Upper

28.09

 

 

Shareholder Details

 

Summary

 

Group - Number of Companies

0

Linkages - Number of Companies

0

Number of Countries

0

 

Group Structure

No group structure for this company

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

Linked Companies

 

Summary

Group - Number of Companies

0

Linkages - Number of Companies

0

Number of Countries

0

 

 

Protested bills

 

Drawee name

M. RAJESH BVBA

Address

HOVENIERSSTRAAT 30/231, ANTWERPEN, 2018

Bill amount

457.422,37

Bill currency

EUR

Maturity of bill

65

Name of drawer

ANTWERP DIAMOND BANK NV

City of drawer

ANTWERPEN

View more

NSSO details

Business number

452095224

Name of defendant

-

Legal form of defendant

-

Date of summons

-

Labour court

-

Bankruptcy details

 

There is no bankruptcy data against this company

 

 

Court data

 

Protested bills

 

Drawee name              M. RAJESH BVBA

Address                        HOVENIERSSTRAAT 30/231, ANTWERPEN, 2018

Bill amount                  457.422,37

Bill currency                EUR

Maturity of bill             65

Name of drawer           ANTWERP DIAMOND BANK NV

City of drawer              ANTWERPEN

 

NSSO details

 

Business number                    452095224

Name of defendant                  -

Legal form of defendant          -

Date of summons                     -

Labour court                           

 

 

Bankruptcy details

 

There is no bankruptcy data against this company

 

Bankruptcy Data

Legal event type

Protested Bill

Legal event sub type

Draft

Event date

07/11/2008

Secondary event date

 

Court number

101141108101006

Registry body identfier

 

Court type

Commercial Court

Court name

Antwerpen

3rd party name

M. RAJESH

3rd party type

Debtor

3rd party address

HOVENIERSSTRAAT 30

ANTWERPEN 2018

 

Legal event type

Protested Bill

Legal event sub type

Draft

Event date

07/11/2008

Secondary event date

 

Court number

101141108101006

Registry body identfier

 

Court type

Commercial Court

Court name

Antwerpen

3rd party name

ANTWERP DIAMOND BANK

3rd party type

Creditor

3rd party address

PELIKAANSTRAAT 54

ANTWERPEN

2018

 


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

 

Report Prepared by :

SMN

 

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.