MIRA INFORM REPORT

 

 

Report Date :

06.10.2014

 

IDENTIFICATION DETAILS

 

Name :

J. PINCHASI & SONS BVBA

 

 

Registered Office :

Schupstraat1  2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

03/11/1969

 

 

Com. Reg. No.:

404955402

 

 

Legal Form :

Private Limited Company

 

 

LINE OF BUSINESS :

WHOLESALE OF WATCHES AND JEWELLERY

 

 

No. of Employees :

21

 

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

404955402

Company name

J. PINCHASI & SONS BVBA

Address

SCHUPSTRAAT1

 

2018 ANTWERPEN

Number of staff

21

Date of establishment

03/11/1969

Telephone number

032269295

Fax number

032326397

 

 

 

Commentary

 

The business was established over 44 years ago.

The business has 20 employees.

The business has been at the address for over 7 years.

Operating Result in the latest trading period decreased 38% on the previous trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

150,491,976

105,088

29,490,351

30,795,884

31/12/2012

162,494,386

93,966

29,459,899

30,780,423

31/12/2011

184,745,643

435,924

29,398,032

30,666,955

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

75,845,656

21

7,500,000

98,060

31/12/2012

80,684,389

22

7,500,000

133,084

31/12/2011

90,638,192

23

7,500,000

345,514

 


 

Payment expectations

 

Past payments

 

Payment expectation days

40.57

Industry average payment

240.89

Industry average day sales

341.98

expectation days

 

outstanding

 

Day sales outstanding

123.80

 

 

 

 

Company information

 

Business number         404955402

Company name           J. PINCHASI & SONS BVBA

Fax number                 032326397

Date founded               03/11/1969

Company status           active

Company type                         Private Limited Company (BL/LX)

Currency                      Euro (€)

Date of latest accounts 31/12/2013

Activity code                   46480                                 

Liable for VAT                yes

Activity description        Wholesale of watches and Jewellery

VAT Number                  BE.0404.955.402 Check

                                     

 

Social Balance Sheet Details

 

 

 

 

 

Social Balance Sheet

Total

 

 

During the reporting year

 

 

 

ended 31-12-2013

 

 

 

Full-time Employees

19

 

 

Part-time Employees

4

 

 

Total Fte Employees

22

 

 

 

Number of hours worked

Full-time Employees

26,442

 

 

Part-time Employees

5,430

 

 

Total

31,872

 

 

 

Personnel Charges

Full-time Employees

587,420

 

 

Part-time Employees

120,630

 

 

Total

708,050

 

 

Benefits In Addition To Wages -

 

During the previous reporting year

Average number employees in Fte

22

 

 

Actual working hours

31,350

 

 

Personnel Charges

679,302

 

 

Benefits In Addition To Wages -

 

 

Type of Contract Full-Time

Part-Time

Total Fte

 

Unlimited Duration 18

4

21

 

Contracts

 

 

 

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       24/09/2013

Event Description

Event Details    Het mandaat van de heer Abraham Pinchasi zal vortaan kosteloos zijn.

Event Date       24/09/2013

Event Description

Event Details    Het mandaat van de heer Abraham Pinchasi zal vortaan kosteloos zijn.

 


 

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

150,491,976

-7.39

162,494,386

-12.04

184,745,643

45,112,061

233

Total operating expenses

148,573,578

-6.79

159,395,633

-12.79

182,776,502

44,981,110

230

 

 

 

 

 

 

 

 

Operating result

1,918,399

-38.09

3,098,753

57.37

1,969,142

33,566

5615

Total financial income

8,290,340

-16.70

9,952,591

-39.05

16,329,836

65,850

12489

Total financial expenses

10,103,651

-22.02

12,957,378

-27.46

17,863,053

138,369

7201

Results on ordinary operations before taxation

105,088

11.84

93,966

-78.44

435,924

-45,847

229

Taxation

88,773

176

32,099

-80.85

167,621

76,081

16.68

Results on ordinary operations after taxation

16,315

-73.63

61,867

-76.94

268,303

-99,745

16.36

Extraordinary items

14,138

-

0

0

-3,177

138,348

-89.78

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

30,453

-50.78

61,867

-76.67

265,126

38,643

-21.20

OTHER INFORMATION

 

 

 

 

 

 

 

Gross Operating Margin

-

-

-

-

-

55,091

-

Dividends

-

-

-

-

-

190,216

-

Director remuneration

-

-

410,000

-

-

115,581

-

Employee costs

708,050

4.23

679,302

19.11

570,306

209,502

237

Wages and salary

499,632

5.82

472,172

17.84

400,686

160,825

210

Employee pension costs

-

-

-

-

-

2,674

-

Social security contributions

182,543

0.79

181,112

21.64

148,894

43,247

322

Other employee costs

25,874

-0.55

26,018

25.54

20,725

6,555

294

Amortization and depreciation

67,607

-5.07

71,217

-11.41

80,388

22,511

200

 

 


 

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

3,623

-100

Tangible fixed assets

691,170

2.22

676,179

-7.47

730,779

202,312

241

Land & building

512,259

-2.40

524,867

-2.18

536,564

399,769

28.14

Plant & machinery

74,875

-26.47

101,827

-11.23

114,709

20,718

261

Furniture & Vehicles

104,035

110

49,485

-37.76

79,506

20,655 7,387

403

Leasing & Other Similar Rights

-

-

-

-

-

227,967 30,853

-

Other tangible assets

0

-

0

-

0

6,653

-100

Financial fixed assets

3,297

0

3,297

0

3,297

629,410

-99

Total fixed assets

694,467

2.21

679,476

-7.44

734,077

562,009

23.57

Inventories

21,927,221

-16.22

26,171,269

-21.63

33,394,359

1,409,164

1456

Raw materials & consumables

-

-

-

-

-

4,217,108

-

Work in progress

0

-

0

-

0

59

-100

Finished goods

21,927,221

-16.22

26,171,269

-21.63

33,394,359

742,312

2853

Other stocks

0

-

0

-

0

298,635

-100

Trade debtors

51,042,428

-5.11

53,789,070

-4.71

56,448,928

2,084,882

2348

Cash

1,200,760

3858

30,337

21.37

24,995

157,739

661

other amounts receivable

909,458

25445

3,560

-78.66

16,682

319,997

184

Miscellaneous current assets

71,322

568

10,676

-44.25

19,151

60,097

18.68

Total current assets

75,151,189

-6.07

80,004,912

-11.01

89,904,115

3,704,152

1928

Total Assets

75,845,656

-6.00

80,684,389

-10.98

90,638,192

4,179,979 300,933

1714

 

 

CURRENT LIABILITIES

 

 

Trade creditors

16,513,747

-4.24

17,245,127

-34.73

26,419,347

1,038,821

1489

Short term group loans                      -                 -          -                 -          -                 - -

 

Financial debts

27,257,827

-13.03

31,342,342

-2.07

32,006,396

3,030,690 26,030

799

 

Current portion of long term debt

-

-

-

-

-

155,939 17,514

-

 

Amounts Payable for Taxes, Remuneration & Social Security

95,220

1.49

93,820

-54.56

206,452

9,074 -

3.97

 

Miscellaneous current liabilities

488,511

-10.07

543,201

-10.21

604,965

83.21

--

 

Total current liabilities

44,355,305

-9.89

49,224,490

-16.90

59,237,160

2,455,977

1706

 

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

--

 

Other long term loans

2,000,000

0

2,000,000

0

2,000,000

8.85

--

 

Deffered taxes

-

-

-

-

-

30,415 14,870

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

19,593 0

-100

 

Other long term liabilities

0

-

0

-100

3,000

40,057

-100

 

Total long term debts

2,000,000

0

2,000,000

-0.15

2,003,000

715,231

179

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

 

 

 

Issued share capital

7,500,000

0

7,500,000

0

7,500,000

653,401

1047

 

Share premium account

-

-

-

-

-

291,370

-

 

Reserves

21,990,351

0.14

21,959,899

0.28

21,898,032

335,305

6458

 

Revaluation reserve

-

-

-

-

-

517,878

-

 

Total shareholders equity

29,490,351

0.10

29,459,899

0.21

29,398,032

1,008,771

2823

 

Working capital

30,795,884

0.05

30,780,423

0.37

30,666,955

1,248,175

2367

 

Cashflow

98,060

-26.32

133,084

-61.48

345,514

56,535

73.45

 

Net worth

29,490,351

0.10

29,459,899

0.21

29,398,032

1,005,148

2833

 

 

ratio analysis

 

 

Annual accounts

31-12-2013

change(%)

31-12-2012

change(%)

31-12-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

Profit Before Tax

0.07

16.67

0.06

-75.00

0.24

-13,00

0.54

 

Return on capital employed

0.33

10.0

0.30

-78.42

1.39

417,00

-99

 

Return on total assets employed

0.14

16.67

0.12

-75.00

0.48

0,00

-

 

Return on net assets employed

0.36

12.50

0.32

-78.38

1.48

402,00

-99

 

Sales / net working capital

4.89

-7.39

5.28

-12.29

6.02

-47,00

-99

 

Stock turnover ratio

14.57

-9.56

16.11

-10.90

18.08

50,00

-70.86

 

Debtor days

123.80

2.47

120.82

8.33

111.53

341,98

-63.80

 

Creditor days

40.57

2.73

39.49

-25.15

52.76

240,89

-83.16

SHORT TERM STABILITY

 

Current ratio

1.69

3.68

1.63

7.24

1.52

17,00

-98.34

 

Liquidity ratio / acid ratio

1.20

10.09

1.09

14.74

0.95

14,00

-91.43

 

Current debt ratio

1.50

-10.18

1.67

-17.33

2.02

102,00

-98.53

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

Gearing

99.21

-12.34

113.18

-2.16

115.68

77,00

28.84

 

Equity in percentage

38.88

6.49

36.51

12.58

32.43

-263,00

14.78

 

Total debt ratio

1.57

-9.77

1.74

-16.35

2.08

102,00

-98.46

 

Industry comparison

 

Activity code

46480

 

Activity description

Wholesale of watches and jewellery

 

 

Payment Information

 

Payment Information Summary

Total number of Invoices available                                                                                                            5

Total number of Invoices paid within or up to 30 days after the due date                                               1

Total number of Invoices paid more than 30 days after the due date                                                      0

Total number of Invoices currently outstanding where the due date has not yet been reached 0

Total number of Invoices currently outstanding beyond the due date                                                     4

 

 

Payment expectations

 

Payment expectation days      40.57

Day sales outstanding              123.80

 

 

Industry comparison

 

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

 

Industry quartile analysis

 

Payment expectations

Company result

40.57

Lower

129.57

Median

63.03

Upper

18.68

 


 

Day sales outstanding

 

Company result           123.80

Lower                          124.08

Median                                    55.66

Upper                           22.31

 

 

 

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

GAL PINCHASI

Position

Principal Manager

Start Date

14/08/2010

Street

63 ZWALUWENLAAN ANTWERPEN

Post code

2610

 

 

Name

ABRAHAM PINCHASI

Position

Principal Manager

Start Date

16/07/2001

Date of birth

31/05/1966

Street

13 ELSDONKLAAN ANTWERPEN

Post code

2610

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 :

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.