MIRA INFORM REPORT

 

 

Report Date :

04.10.2014

 

IDENTIFICATION DETAILS

 

Name :

LE CERCLE DU CACAO SPRL

 

 

Registered Office :

Rue Gachard 88, 1050 Bruxelles

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

07.02.2012

 

 

Com. Reg. No.:

843535556

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Commercial Service

 

[We tried to confirm / obtain the detailed activity but the same is not available from any sources]

 

 

No of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

Payment Behaviour :

Unknown

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                     843535556

Company name                       LE CERCLE DU CACAO SPRL

Address                                    RUE GACHARD 88

1050 BRUXELLES

Number of staff                        0

Date of establishment              07/02/2012

Telephone number                  027317360

 

 

COMMENTARY

 

No employees are recorded for this business.

The business has been at the address for over 2 years.

Net Worth is a negative amount during the latest trading period.

Working Capital is a negative amount during the latest trading period.

 

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX               NET WORTH

WORKING CAPITAL

31/12/2013

--

-52,819    -3,257

-21,722

 

 

 

 

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES CAPITAL

CASHFLOW

31/12/2013

39,517

0    50,000

-40,682

 

 

 

 

Payment expectations

Past payments

 

Payment expectation days

--

Industry average payment expectation days

132.63

Industry average day sales outstanding

12404.90

Day sales outstanding

 

 

 

Court data summary

BANKRUPTCY DETAILS

Court action type

no

 

 

PROTESTED BILLS

Bill amount

-

 

 

NSSO DETAILS

 

 

 

Date of summons

-

 

 

 

 

Company information

 

Business number

843535556

Company name

LE CERCLE DU CACAO

 

 

 

SPRL

Fax number

 

Date founded

07/02/2012

Company status

active

Company type

Private Limited Company

 

 

 

(BL/LX)

Currency

Euro (€)

Date of latest accounts

31/12/2013

Activity code

82990

Liable for VAT

Yes

Activity description

Other commercial services, n.e.c.

VAT Number

BE.0843.535.556 Check

Belgian Bullettin of Acts Publications

moniteur beige

 

 

 

 

Company accounts

 

PROFIT & LOSS

 

Annual accounts

31-12-2013

%

%

Industry average 2013

%

Weeks

99

 

 

-

 

Currency

EUR

 

 

-

 

Turnover

-

-

- -

- 3,379,356

-

Total operating expenses

-

-

- -

- 3,277,027

-

Operating result

-52,803

-

- -

- 46,587

-213

Total financial income

287

-

- -

- 273,690

-99

Total financial expenses

303

-

- -

- 67,222

-99

Results on ordinary operations before taxation

-52,819

-

- -

- 217,177

-124

Taxation

439

-

- -

- 31,082

-98.59

Results on ordinary operations after taxation

-53,257

-

- -

- 193,366

-127

Extraordinary items

0

-

- -

- 108,592

-100

Other appropriations

0.00

 

 

 

-

Net result

-53,257

-

-

- 302,496

-117

Gross Operating Margin

-38,239

-

-

- 105,073

-136

Dividends

-

-

-

- 1,034,911

-

Director remuneration

-

-

-

- 736,764

-

Employee costs

-

-

-

- 817,962

-

Wages and salary

-

-

-

- 676,854

-

Employee pension costs

-

-

-

- 114,375

-

Social security contributions

-

-

-

- 209,351

-

Other employee costs

0

-

-

- 11,932

-100

Amortization and depreciation

12,576

-

-

- 52,668

-76.12

 

BALANCE SHEET

 

Annual accounts

31-12-2013

%

%

Industry average 2013

%

Weeks

99

--

--

--

--

Currency

EUR

--

--

--

--

Intangible fixed assets

0

--

--

48,749

-100

Tangible fixed assets

18,465

--

--

456,506

-95.96

Land & building

--

--

--

693,504

--

Plant & machinery

--

--

--

72,875

--

Furniture & Vehicles

18,465

--

--

27,071 7,358

-31.79

Leasing & Other Similar Rights

--

--

--

177,930 13,815

--

Other tangible assets

0

--

--

29,601

-100

Financial fixed assets

--

--

--

14,851,685

--

Total fixed assets

18,465

--

--

7,723,372

-99

Inventories

780

--

--

337,842

-99

Raw materials & consumables

--

--

--

266,590

--

Work in progress

0

--

--

10,877

-100

Finished goods

0

--

--

12,057

-100

Other stocks

780

--

--

20,219

-96.14

Trade debtors

2,472

--

--

167,580

-98.52

Cash

12,207

--

--

410,474

-97.03

other amounts receivable

3,893

--

--

580,823

-99

Miscellaneous current assets

1,701

--

--

265,565

-99

Total current assets

21,052

--

--

1,448,606

-98.55

Total Assets

39,517

--

--

8,448,750 249,941

-99

 

CURRENT LIABILITIES

 

Trade creditors

5,867

--

--

-112,921

-94.80

Short term group loans

--

--

--

--

--

Financial debts

--

--

--

-542,978 9,818

--

Current portion of long term debt

--

--

--

-123,065 17,700

--

Amounts Payable for Taxes, Remuneration & Social Security

2,339

--

--

-8,027 --

-96.06

Miscellaneous current liabilities

34,568

--

--

-94.00

--

Total current liabilities

42,774

--

--

-890,501

-95.20

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

Long term group loans

--

--

--

--

--

Other long term loans

--

--

--

--

--

Deffered taxes

--

--

--

-103,149 20,831

--

Provisions for Liabilities & Charges

0

--

--

-43,990 0

-100

Other long term liabilities

0

--

--

-56,470

-100

Total long term debts

0

 

 

 

 

SHAREHOLDERS EQUITY

 

 

 

 

 

Issued share capital

50,000

--

--

-5,565,507

-99

Share premium account

--

--

--

-18,107,510

--

Reserves

-53,257

--

--

-966,578

-105

Revaluation reserve

--

--

--

-1,782,319

--

Total shareholders equity

-3,257

--

--

-7,081,366

-100

Working capital

-21,722

--

--

558,105

-103

Cash flow

-40,682

--

--

-347,123

-111

Net worth

-3,257

--

--

-7,009,975

-100

 

RATIO ANALYSIS

 

Annual accounts

31-12-2013

%

%

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

Profit Before Tax

--

--

--

- 429,00

-

Return on capital employed

1621.47

--

--

-,69,00

2249

Return on total assets employed

-133.66

--

--

-22,00

-507

Return on net assets employed

1621.47

--

--

- 70,00

2216

Sales / net working capital

--

--

--

- 7,00

--

Stock turnover ratio

--

--

--

- 71,00

--

Debtor days

--

--

--

- 12.404,90

--

Creditor days

--

--

--

- 132,63

--

SHORT TERM STABILITY

 

--

--

 

 

Current ratio

0.49

--

--

-  211,00

-83.67

Liquidity ratio / acid ratio

0.47

--

--

-  211,00

-99

Current debt ratio

-13.13

--

--

-  3,00

-537

Liquidity ratio reprocessed

--

--

--

 

--

LONG TERM STABILITY

 

--

--

 

 

Gearing

--

--

--

-  374,00

--

Equity in percentage

-8.24

--

--

-  -335,00

2.46

Total debt ratio

-13.13

--

--

- 5,00

.362

 

Industry comparison

Activity code

82990

 

Activity description

Other commercial services n.e.c.

 

Industry average payment expectation days

132.63

 

Industry average day sales outstanding

12404.90

 

 

 

Industry quartile analysis

Payment expectations

Company result

--

Lower

118.99

Median

60.51

Upper

28.84

 

 

Day sales outstanding

Company result

--

Lower

79.54

Median

34.21

Upper

11.03

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

DIRECTOR DETAILS

 

Current Director Details

 

Name               NICOLE NELLY MARTHE REGOUT

Position           Principal Manager

Start Date        19/06/2014

Street               17 MOORSELBOSLAAN TERVUREN

Post code         3080

Country            Belgium

 


 

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 :

DIV

 

 

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.