MIRA INFORM REPORT

 

 

Report Date :

10.10.2014

 

IDENTIFICATION DETAILS

 

Name :

DIAMOND TRADING NV

 

 

Registered Office :

Pelikaanstraat 62, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

27.07.1995

 

 

Com. Reg. No.:

455632655

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No of Employees :

6

 

 

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 :

No Complaints

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

455632655

Company name

DIAMOND TRADING NV

Address

PELIKAANSTRAAT 62

 

2018 ANTWERPEN

Number of staff

6

Date of establishment

27/07/1995

Telephone number

032343201

Fax number

032336814

 

 

Commentary

 

The business was established over 19 years ago.

The business has 5 employees.

The business is part of a group.

This business has a foreign parent business.

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

Operating Result in the latest trading period increased 282% on the previous trading period

The business saw an increase in their Cash Balance of 80% during the latest trading period

Turnover in the latest trading period increased 37% on the previous trading period.

 

Accounts

date of latest accounts

turnover

profit before tax

net worth

working capital

31/12/2013

268,692,412

3,419,372

22,281,443

21,659,150

30/06/2012

195,210,188

3,599,091

20,765,679

20,356,358

30/06/2011

200,756,787

2,162,579

18,534,596

18,146,214

 

Accounts

date of latest accounts

balance total

number of employees

capital

cash flow

31/12/2013

50,919,643

6

348,290

2,399,709

30/06/2012

50,568,491

7

348,290

2,449,518

30/06/2011

44,575,732

5

348,290

1,523,501

 

 

Payment expectations

 

Past payments

 

Payment expectation days

1.16

Industry average payment expectation days

129.34

Industry average day sales outstanding

143.77

Day sales outstanding

41.81

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type

no

 

 

 

PROTESTED BILLS

 

 

 

 

Bill amount

-

 

 

 

NSSO DETAILS

 

 

 

 

Date of summons

-

 

 

 

 

 

Company information

 

Business number

455632655

Company name

DIAMOND TRADING NV

Fax number

032336814

Date founded

27/07/1995

Company status

active

Company type

Public Limited Liability Company (BE)

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.0455.632.655 Check VAT number

Belgian Bullettin of Acts Publications

moniteur beige

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

 

During the reporting year ended 31-12-2013

 

 

 

Full-time Employees

3

 

 

Part-time Employees

5

 

 

Total Fte Employees

6

 

 

 

Number of hours worked

Full-time Employees

6,946

 

 

Part-time Employees

8,693

 

 

Total

15,639

 

 

 

Personnel Charges

Full-time Employees

317,174

 

 

Part-time Employees

360,164

 

 

Total

677,338

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

 

 

 

Average number employees in Fte

6

 

 

Actual working hours

11,056

 

 

Personnel Charges

392,370

 

 

Benefits In Addition To Wages

-

 

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

3

5

7

 

 

Gender and Education Level

Men

Full-Time

Part-Time

Total Fte

Secondairy education

1

-

1

Higher education (university)

1

-

1

 

Women

Full-Time

Part-Time

Total Fte

Secondairy education

1

2

3

Higher education (non university)

-

2

1

Higher education (university)

-

1

1

 

Working Category

Full-Time

Part-Time

Total Fte

White collar worker

3

5

7

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

1

1

2

Leavers

2

-

2

 

Joint Industrial Committee (JIC)

 

JIC Code

218

Description category

Additional national joint committee for the employees

Significant Events

Event Date

22/06/2009

Event Description

re-appointment of director(s)

Event Details

Commentaar 22-06-2009: Herbenoeming gedelegeerd bestuurders voor een periode van zes jaar: Daniel De Belder, Jean-Louis Van Strijdonck.

 

Event Date

28/12/2010

Event Description

Event Details

De vergadering heeft besloten de aandelen aan toonder om te zetten in aandelen op naam.

 

 

Profit & loss

 

 

Annual accounts

31-12-2013

%

30-06-2012

%

30-06-2011

Industry average 2013

%

 

Weeks

78

 

52

 

78

 

 

 

Currency

EUR

 

EUR

 

EUR

 

 

 

Turnover

268,692,412

37.64

195,210,188

-2.76

200,756,787

61,139,601

339

 

Total operating expenses

260,827,117

35.04

193,152,209

-1.86

196,808,589

60,641,924

330

 

Operating result

7,865,295

282

2,057,979

-47.88

3,948,198

163,469

4711

 

Total financial income

277,367

-91.02

3,087,596

1813

161,331

64,271

331

 

Total financial expenses

4,723,289

205

1,546,484

-20.57

1,946,950

187,332

2421

 

Results on ordinary operations before taxation

3,419,372

-4.99

3,599,091

66.43

2,162,579

41,028

8234

 

Taxation

1,085,599

-8.59

1,187,663

73.44

684,755

23,346

4550

 

Results on ordinary operations after taxation

2,333,774

-3.22

2,411,428

63.17

1,477,824 :

24,092

9586

 

Extraordinary items

10,000

53.06

6,533

-

0

5,832

71.47

 

Other appropriations

0.00

-

0.00

-

0.00

-

-

 

Net result

2,343,774

-3.07

2,417,962

63.62

1,477,824

30,081

7691

 

OTHER INFORMATION

 

 

 

 

 

 

 

 

Gross Operating Margin

-

-

-

-

-

36,316

-

 

Dividends

666,667

-

-

-

-

221,730

200

Director remuneration

143,445

40.41

102,158

-31.53

149,193

124,007

15.67

Employee costs

677,338

72.63

392,370

-28.63

549,791

154,270

339

Wages and salary

531,531

75.01

303,714

-30.33

435,962

118,994

346

Employee pension costs

-

-

-

-

-

23,129

-

Social security contributions

129,459

75.63

73,711

-27.48

101,638

29,274

342

Other employee costs

16,348

9.40

14,944

22.58

12,191

3,977

311

Amortization and depreciation

55,936

77.26

31,556

-30.92

45,677

18,487

202

 

 

balance sheet

 

Annual accounts

31-12-2013

%

30-06-2012

%

30-06-2011

Industry average 2013

%

Weeks

78

 

52

 

78

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

541,911

-

380,568

-

193,689

1,475

36639

Tangible fixed assets

209,948

-6.74

225,129

10.04

204,590

199,015

5.49

Land & building

-

-

-

-

-

392,483

-

Plant & machinery

26,976

30.22

20,716

225

6,362

28,333

-4.79

Furniture & Vehicles

150,017

-15.07

176,630

-4.12

184,228

15,522 4,251

866

Leasing & Other Similar Rights

-

-

-

-

-

41,563 20,725

 

Other tangible assets

32,954

18.61

27,783

98.45

14,000

10,445

215

Financial fixed assets

412,345

123

184,192

0.22

183,792

239,888

71.89

Total fixed assets

1,164,204

47.39

789,890

35.70

582,072

350,416

232

Inventories

17,370,081

97.88

8,778,294

-43.52

15,541,051

3,181,681

445

Raw materials & consumables

-

-

-

-

-

7,018,384

 

Work in progress

0

-

0

-

0

1,347

-100

Finished goods

17,370,081

97.88

8,778,294

-43.52

15,541,051

2,138,632

712

Other stocks

0

-

0

-

0

436,130

-100

Trade debtors

30,776,997

-21.97

39,444,679

44.67

27,266,135

4,309,561

614

Cash

34,485

80.52

19,103

-28.66

26,776

547,311,313

-99

other amounts receivable

1,549,246

2.24

1,515,341

31.42

1,153,087

230,362

572

Miscellaneous current assets

24,630

16.26

21,185

220

6,611

-538,681,029

0.00

Total current assets

49,755,439

-0.05

49,778,601

13.15

43,993,660

7,403,219

572

Total Assets

50,919,643

0.69

50,568,491

13.44

44,575,732

7,715,156 1,228,813

559

CURRENT LIABILITIES

 

 

 

 

 

 

 

Trade creditors

829,714

5.90

783,507

-76.12

3,281,377

3,047,327

-72.77

Short term group loans

-

-

-

-

-

-

-

Financial debts

25,999,223

-4.95

27,352,649

25.47

21,800,451

4,532,115 127,231

473

Current portion of long term debt -

 

-

-

-

-

83,605 13,806

-

Amounts Payable for Taxes, Remuneration & Social Security

1,180,251

-6.82

1,266,674

68.52

751,633

8,047 -

3630

Miscellaneous current liabilities

87,101

348

19,414

38.81

13,986

-63.44

--

Total current liabilities

28,096,289

-4.51

29,422,244

13.83

25,847,446

5,254,464

434

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

--

Other long term loans

-

-

-

-

-

-

--

Deffered taxes

-

-

-

-

-

57,636 69,470

-

Provisions for Liabilities & Charges

0

-

0

-

0

5,099 0

-100

Other long term liabilities

0

-

0

-

0

240,062

-100

Total long term debts

0

-

0

-

0

670,980

-100

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

Issued share capital

348,290

0

348,290

0

348,290

1,045,177

-66.68

Share premium account

-

-

-

-

-

85,441

-

Reserves

22,475,064

8.06

20,797,957

13.16

18,379,995

713,969

3047

Revaluation reserve

-

-

-

-

-

907,399

-

Total shareholders equity

22,823,354

7.93

21,146,247

12.91

18,728,286

1,781,711

1180

Working capital

21,659,150

6.40

20,356,358

12.18

18,146,214

2,148,755

907

Cashflow

2,399,709

-2.03

2,449,518

60.78

1,523,501

45,192

5210

Net worth

22,281,443

7.30

20,765,679

12.04

18,534,596

1,780,235

1151

 

 

ratio analysis

 

Annual accounts

31-12-2013

change(%)

30-06-2012

change(%)

30-06-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

1.27

-30.98

1.84

70.37

1.08

-9,00

14.11

Return on capital employed

14.98

-11.99

17.02

47.36

11.55

-13,00

115

Return on total assets employed

6.72

-5.62

7.12

46.80

4.85

-5,00

134

Return on net assets employed

14.98

-11.99

17.02

47.36

11.55

-14,00

107

Sales / net working capital

12.41

29.41

9.59

-13.29

11.06

159,00

-99

Stock turnover ratio

6.46

43.56

4.50

-41.86

7.74

82,00

-92.12

Debtor days

41.81

-43.31

73.75

48.78

49.57

143,77

-70.92

Creditor days

1.16

-21.62

1.48

-75.70

6.09

129,34

-99

SHORT TERM STABILITY

 

 

 

 

 

 

 

Current ratio

1.77

4.73

1.69

-0.59

1.70

4,00

-88.20

Liquidity ratio / acid ratio

1.15

-17.27

1.39

26.36

1.10

3,00

-61.67

Current debt ratio

1.23

-11.51

1.39

0.72

1.38

15,00

-91.80

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

113.91

-11.94

129.35

11.13

116.40

251,00

-54.62

Equity in percentage

45.30

7.52

42.13

-0.17

42.20

-248,00

18.27

Total debt ratio

1.23

-11.51

1.39

0.72

1.38

16,00

-92.31

 

 

Industry comparison

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

industry average credit            64.48
rating

Industry average credit            140177.31
limit

 

 

Payment Information

 

Payment Information Summary

Total number of Invoices available                                                                                                            1

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 vet been reached                        0

 

 

Payment expectations

 

Payment expectation days

1.16

Day sales outstanding

41.81

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

129.34

Industry average day sales outstanding

143.77

 

 

 

Industry quartile analysis

 

Payment expectations

Company result

1.16

Lower

125.63

Median

77.07

Upper

48.13

 

 

Day sales outstanding

 

Company result

41.81

Lower

103.77

Median

54.50

 

 

Shareholder Details

 

Summary

Group - Number of Companies                        2

Linkages - Number of Companies

Number of Countries

 

Group Structure

 

Company name

Number

Latest financials

- DIAMOND TRADING NV

455632655

31-12-2013

- - DELTA TAU DIAMOND (SHANGHAI) CY LTD. SOC...

 

 

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

 

SHAREHOLDER

 

Forename

Jean-Louis

Middle name

Joseph

Surname

Van Strydonck

 

 

SHAREHOLDER DETAILS

Start date

27/07/1995

End date

-

Percentage owned

SHAREHOLDER ADDRESS

Street name

Hemelrijk

House number

91

Minor town

-

Postal town

Essen

Post code

2910

Country

Belgium

SHAREHOLDER NAME

Forename

Daniel

Middle name

Francis

Surname

De Belder

 

 

SHAREHOLDER DETAILS

Start date

27/07/1995

End date

-

Percentage owned

SHAREHOLDER ADDRESS

Street name

Hemelrijk

House number

93

Minor town

-

Postal town

Essen

Post code

2910

Country

Belgium

SHAREHOLDER NAME

Forename

Philippe

Middle name

Julia

Surname

Zeldenrust

 

 

SHAREHOLDER DETAILS

Start date

27/07/1995

End date

-

Percentage owned

SHAREHOLDER ADDRESS

Street name

PB

House number

7439

Minor town

-

Postal town

KINSHASA

Post code

-

Country

Congo

 

 

Linked Companies

 

Summary

Group - Number of Companies                        2

Linkages - Number of Companies                    0

Number of Countries                                        0

 

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

JEAN-LOUIS VAN STRIJDONCK

 

Position

Managing Director

 

Start Date

11/08/2010

 

Street

91 HEMELRIJK ESSEN

 

Post code

2910

 

Country

Belgium

 

 

 

Name

DANIEL BORIS FRANCIS DE BELDER

 

Position

Managing Director

 

Start Date

11/08/2010

 

Street

93 HEMELRIJK ESSEN

 

Post code

2910

 

Country

Belgium

 

Position

Director

 

Start Date

27/07/1995

 

Street

93 HEMELRIJK ESSEN

 

Post code

2910

 

Country

Belgium

 

 

 

Name

JEAN-LOUIS MARIE JOSEPH VAN STRYDONCK

 

Position

Managing Director

 

Start Date

26/05/1997

 

Street

91 HEMELRIJK ESSEN

 

Post code

2910

 

Country

Belgium

 

Position

Director

 

Start Date

27/07/1995

 

Street

91 HEMELRIJK ESSEN

 

Post code

2910

 

Country

Belgium

 

Former director details

 

Name

PHILIPPE SYLVAIN JULIA ZELDENRUST

 

Position

Chairman of the Board

 

Start Date

27/07/1995

 

End Date

Unknown date

 

Street

7439 PB KINSHASA

 

Post code

 

Country

Congo

 

Position

Managing Director

 

Start Date

27/07/1995

 

End Date

14/02/1997

 

Street

7439 PB KINSHASA

 

Post code

 

 

Country

Congo

 

Position

Director

Start Date

27/07/1995

End Date

Unknown date

Street

7439 PB KINSHASA

Post code

 

Country

Congo

 


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.61.04

UK Pound

1

Rs.98.64

Euro

1

Rs.77.74  

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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

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NB

                                       New Business

 

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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.