MIRA INFORM REPORT

 

 

Report Date :

29.10.2014

 

IDENTIFICATION DETAILS

 

Name :

KUWAYAMA CORPORATION

 

 

Registered Office :

2-23-21 Higashi-Ueno Taitoku Tokyo 110-0015

 

 

Country :

Japan

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

April 1970

 

 

Com. Reg. No.:

0105-01-004131

 

 

Legal Form :

Limited Company (Kabushiki Kaisha

 

 

Line of Business :

Manufacturing of Precious Metals & Jewelry.

 

 

No. of Employees :

1,254

 

 

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)

Japan

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

 


 

JAPAN - ECONOMIC OVERVIEW

 

In the years following World War II, government-industry cooperation, a strong work ethic, mastery of high technology, and a comparatively small defense allocation (1% of GDP) helped Japan develop a technologically advanced economy. Two notable characteristics of the post-war economy were the close interlocking structures of manufacturers, suppliers, and distributors, known as keiretsu, and the guarantee of lifetime employment for a substantial portion of the urban labor force. Both features are now eroding under the dual pressures of global competition and domestic demographic change. Japan's industrial sector is heavily dependent on imported raw materials and fuels. A small agricultural sector is highly subsidized and protected, with crop yields among the highest in the world. While self-sufficient in rice production, Japan imports about 60% of its food on a caloric basis. For three decades, overall real economic growth had been spectacular - a 10% average in the 1960s, a 5% average in the 1970s, and a 4% average in the 1980s. Growth slowed markedly in the 1990s, averaging just 1.7%, largely because of the after effects of inefficient investment and an asset price bubble in the late 1980s that required a protracted period of time for firms to reduce excess debt, capital, and labor. Modest economic growth continued after 2000, but the economy has fallen into recession three times since 2008. A sharp downturn in business investment and global demand for Japan's exports in late 2008 pushed Japan into recession. Government stimulus spending helped the economy recover in late 2009 and 2010, but the economy contracted again in 2011 as the massive 9.0 magnitude earthquake and the ensuing tsunami in March disrupted manufacturing. The economy has largely recovered in the two years since the disaster, but reconstruction in the Tohoku region has been uneven. Newly-elected Prime Minister Shinzo ABE has declared the economy his government's top priority; he has pledged to reconsider his predecessor's plan to permanently close nuclear power plants and is pursuing an economic revitalization agenda of fiscal stimulus and regulatory reform and has said he will press the Bank of Japan to loosen monetary policy. Measured on a purchasing power parity (PPP) basis that adjusts for price differences, Japan in 2013 stood as the fourth-largest economy in the world after second-place China, which surpassed Japan in 2001, and third-place India, which edged out Japan in 2012. The new government will continue a longstanding debate on restructuring the economy and reining in Japan's huge government debt, which exceeds 225% of GDP. Persistent deflation, reliance on exports to drive growth, and an aging and shrinking population are other major long-term challenges for the economy

 

Source : CIA

 

 

 

 


Company name and address

 

KUWAYAMA CORPORATION

 

REGD NAME:    KK Kuwayama

MAIN OFFICE:  2-23-21 Higashi-Ueno Taitoku Tokyo 110-0015 JAPAN

                        Tel: 03-3835-7231     

                        Fax: 03-3839-6024    -

 

URL:                 http://www.kuwayama.co.jp

E-Mail address: (thru the URL)

 

 

ACTIVITIES  

 

Mfg of precious metals & jewelry

 

 

BRANCHES   

 

Kofu, Osaka, Fukuoka

 

 

OVERSEAS

 

Hong Kong, Belgium, Thailand, China, Indonesia, USA (--affiliated)

 

 

FACTORIES

 

Toyama; China

 

 

CHIEF EXEC

 

TAKAHIRO KUWAYAMA, PRES

 

Yen Amount:     In million Yen, unless otherwise stated

 


 

SUMMARY

 

FINANCES        FAIR                           A/SALES          Yen 32,847 M

     PAYMENTS NO COMPLAINTS          CAPITAL           Yen 3,013 M     

      TREND                   UP                    WORTH            Yen 113,446 M

STARTED         1970                           EMPLOYES      1,254

 

 

COMMENT    

 

MFR OF PRECIOUS METALS & JEWELRY 

FINANCIAL SITUATION COSIDERED FAIR AND GOOD FOR ORDINARY BUSINESS ENGAGEMENTS.

                       

 

Business

Terms Ending

Annual Sales*

R.Profit*

N.Profit*

S.Growth

Net Worth*

   Results:

31/03/2010

23,713

752

600

(%)

11,699

(Consolidated)

31/03/2011

25,062

670

602

5.69

12,026

 

31/03/2012

29,222

601

573

16.60

12,567

 

31/03/2013

32,847

841

698

12.41

13,446

 

31/03/2014

35,000

1,150

650

6.55

..

Unit: In Million Yen

Forecast figures for the 31/03/2014 fiscal term.

 

 

HIGHLIGHTS

 

The subject company was established by Yukihiro Kuwayama as Kuwayama Metal Chain Co Ltd, and after merging five subsidiaries, renamed as captioned in Aug 2000.  This is a major mfr and wholesaler of precious metals and jewelry, with gold and platinum necklaces as mainline.  Also produces in China and Thailand.  Enjoys overwhelming domestic share in sales at chain stores.

 

 

FINANCIAL INFORMATION

 

The sales volume for Mar/2013 fiscal term amounted to Yen 32,847 million, a 12.4% up from Yen 29,222 million in the previous term.  Bridal-related products were in much more demand.  Markets in China were expanded.  The recurring profit was posted at Yen 841 million and the net profit at Yen 698 million, respectively, compared with Yen 601 million recurring profit and Yen 573 million net profit, respectively, a year ago. 

 

(Apr/Dec/2013 results): Sales Yen 26,144 million (up 14.1%), operating profit Yen 1,195 million (up 48.3%), recurring profit Yen 1,133 million (up 537%), net profit Yen 728 million (up 22.3%).  (% compared with the corresponding period a year ago).

           

For the current term ending Mar 2014 the recurring profit is projected at Yen 1,150 million and the net profit at Yen 650 million, on a 6.6% rise in turnover, to Yen 35,000 million. 

 

The financial situation is considered FAIR and good for ORDINARY business engagements. 

 

 

REGISTRATION

           

     Date Registered:                 Apr 1970

     Regd No.:                            0105-01-004131 (Tokyo-Taitoku)

Legal Status:               Limited Company (Kabushiki Kaisha

Authorized:                              22,329,200 shares

Issued:                         10,381,546 shares

Sum:                            Yen 3,013 million

 

Major shareholders (%): Sanyo Corp (25.0), Yukihiko Kuwayama (18.7), Tsutsumi Jewelry (5.9), Takahiro Kuwayama (5.5), Mikiko Kuwayama (4.1), Nobuo Aihara (3.5), MUFG (3.4), Hokuriku Bank (2.6), Company’s Treasury Stock (2.6), Employees’ S/Holding Assn (2.4)

 

No. of shareholders: 1,182

 

Listed on the S/Exchange (s) of: JASDAQ

 

Managements: Yukihiro Kuwayama, ch; Nobuo Aihara, v ch; Takahiro Kuwayama, pres;  Yumio Kobayashi, mgn dir; Hitoshi Saeki, dir; Noriko Harasaki, dir

 

Nothing detrimental is known as to the commercial morality of executives.

 

Related companies: Kuwayama Europe, Christy Gem NJ, other.

 

 

OPERATION

           

Activities: Manufactures and wholesales precious metals & jewelry products: gold necklaces (21%), platinum necklaces (9%), gold bracelets (2%), platinum necklaces (2%), rings (17%), others (49%)

           

Clients: [Wholesalers, chain stores] Christy Gem, FDC Products, Japan Gold, Brilliance International Japan, Sojitz Jewelry, Vandome Yamada, other

No. of accounts: 1,000

Domestic areas of activities: Nationwide

 

Suppliers: [Mfrs, wholesalers] Christy Gems, FDC Products, Sojitz Jewelry, K Otsuki Pearl Co, Tanaka Kikinzoku Kogyo Co, Toyota Tsusho Corp, Sumitomo Metal Mining, Atelier JSP, Sanpou Co, other

 

Payment record: No complaints

 

Location: Business area in Tokyo.  Office premises at the caption address are owned and maintained satisfactorily.

 

Bank References:       

MUFG (Ueno)

            Mizuho Bank (Tokyo-Chuo)

            Relations: Satisfactory

 

 

FINANCES

 

 (In Million Yen)

FINANCES: (Consolidated in million yen)

 

 

 

Terms Ending:

31/03/2013

31/03/2012

INCOME STATEMENT

 

 

 

  Annual Sales

 

32,847

29,222

 

  Cost of Sales

24,575

23,004

 

      GROSS PROFIT

8,271

6,218

 

  Selling & Adm Costs

7,436

5,390

 

      OPERATING PROFIT

835

827

 

  Non-Operating P/L

6

-226

 

      RECURRING PROFIT

841

601

 

      NET PROFIT

698

573

BALANCE SHEET

 

 

 

 

  Cash

 

3,143

2,707

 

  Receivables

 

5,113

4,342

 

  Inventory

 

7,418

7,443

 

  Securities, Marketable

 

 

 

  Other Current Assets

753

522

 

      TOTAL CURRENT ASSETS

16,427

15,014

 

  Property & Equipment

6,984

6,643

 

  Intangibles

 

783

845

 

  Investments, Other Fixed Assets

2,909

3,799

 

      TOTAL ASSETS

27,103

26,301

 

  Payables

 

1,341

1,093

 

  Short-Term Bank Loans

6,550

7,270

 

 

 

 

 

 

  Other Current Liabs

2,070

1,703

 

      TOTAL CURRENT LIABS

9,961

10,066

 

  Debentures

 

 

 

 

  Long-Term Bank Loans

2,917

2,978

 

  Reserve for Retirement Allw

493

467

 

  Other Debts

 

285

222

 

      TOTAL LIABILITIES

13,656

13,733

 

      MINORITY INTERESTS

 

 

 

Common stock

3,013

3,013

 

Additional paid-in capital

2,944

2,944

 

Retained earnings

7,083

6,576

 

Evaluation p/l on investments/securities

534

391

 

Others

 

28

(152)

 

Treasury stock, at cost

(156)

(205)

 

      TOTAL S/HOLDERS` EQUITY

13,446

12,567

 

      TOTAL EQUITIES

27,103

26,301

CONSOLIDATED CASH FLOWS

 

 

 

 

Terms ending:

31/03/2013

31/03/2012

 

Cash Flows from Operating Activities

 

598

1,517

 

Cash Flows from Investment Activities

502

-1,298

 

Cash Flows from Financing Activities

-805

-507

 

Cash, Bank Deposits at the Term End

 

2,543

2,107

ANALYTICAL RATIOS            Terms ending:

31/03/2013

31/03/2012

 

 

Net Worth (S/Holders' Equity)

13,446

12,567

 

 

Current Ratio (%)

164.91

149.16

 

 

Net Worth Ratio (%)

49.61

47.78

 

 

Recurring Profit Ratio (%)

2.56

2.06

 

 

Net Profit Ratio (%)

2.13

1.96

 

 

Return On Equity (%)

5.19

4.56

 

           


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.61.35

UK Pound

1

Rs.98.93

Euro

1

Rs.77.92

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

 

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.