MIRA INFORM REPORT

 

 

Report Date :

01.09.2014

 

IDENTIFICATION DETAILS

 

Name :

BOSS DIAMOND SRL

 

 

Registered Office :

Via A. Chinotto, 24,

36100-Vicenza

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

15.12.1989

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

·         Production of precious metals

·         Manufacture of jewellery in precious metals o plated with precious metals

·         Wholesale of clocks, watches and jewellery

 

 

No of Employees :

From 6 to 10

 

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 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

D

 


ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level.

 

Source : CIA

 

 
COMPANY NAME & ADDRESS

 

BOSS DIAMOND SRL

 

Via

A. Chinotto,

24

 

36100

- Vicenza

(VI)

-IT-

 

 

Summary

 

Fiscal Code

:

02029930241

Legal Form

:

Limited liability company

Start of Activities

:

15/12/1989

Equity

:

1.000.000

Turnover Range

:

3.750.000/5.000.000

Number of Employees

:

from 6 to 10

 

 

Activity

 

Production of precious metals

Manufacture of jewellery in precious metals o plated with precious metals

Wholesale of clocks, watches and jewellery



Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 02029930241

 

Foreign Trade Reg. no. : VI027818 since 17/02/1992

 

Chamber of Commerce no. : 244388 of Alessandria

 

Chamber of Commerce no. : 201219 of Vicenza since 03/01/1989

 

V.A.T. Code : 02029930241

 

Establishment date

: 07/11/1988

Start of Activities

: 15/12/1989

Legal duration

: 31/12/2030

Nominal Capital

: 100.000

 

Subscribed Capital

: 100.000

 

Paid up Capital

: 100.000

 



Members

Martinetti

Paolo Lorenzo

 

 

Born in Montemagno

(AT)

on 25/07/1948

- Fiscal Code : MRTPLR48L25F556D

 

 

Residence:

 

Del Vivaio

, 4

- 15048

Valenza

(AL)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Martinetti

Alessandro

 

 

Born in Casale Monferrato

(AL)

on 29/04/1981

- Fiscal Code : MRTLSN81D29B885U

 

 

Residence:

 

Costanza

, 7 A

- 15122

Alessandria

(AL)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

29/11/2011

 

 

 

No Prejudicial events are reported

 

No Protests registered



Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Martinetti

Alessandro

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Dream Capital Partners S.p.a.

Milano (MI) - IT -

07758730969

Director

Active

Registered

Alma Consulting S.r.l.

Valenza (AL) - IT -

02344270067

Sole Director

Active

Registered

Valenza Rete Gas S.p.a.

Valenza (AL) - IT -

02360870063

Director

Active

Registered

Valenza Rete Gas S.p.a.

Valenza (AL) - IT -

02360870063

Board Chairman

Active

Registered



The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Martinetti Paolo Lorenzo

Valenza - IT -

MRTPLR48L25F556D

29.000 .Eur

29,00

Piano Domenico

Altavilla Vicentina - IT -

PNIDNC58P25C271J

10.500 .Eur

10,50

Lotto Moreno Walter

Vicenza - IT -

LTTMNW70A23L840X

10.500 .Eur

10,50

Piano Maurizio

Creazzo - IT -

PNIMRZ59S05C971B

10.500 .Eur

10,50

Rizzetto Alessandro

Vicenza - IT -

RZZLSN67P22L840D

10.500 .Eur

10,50

Martinetti Alessandro

Alessandria - IT -

MRTLSN81D29B885U

14.500 .Eur

14,50

Martinetti Guido

 

MRTGDU79R11B885C

14.500 .Eur

14,50



Direct Participations

 

The Company under review has no participations in other Companies.



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

 

A. Chinotto

, 24

- 36100

- Vicenza

(VI)

- IT -

 

 

 

 

PHONE

: 0444962725

 

-

Branch

(office)

since 07/01/2008

 

 

 

 

 

 

Piave Primo Piano

, 16

- 36077

- Altavilla Vicentina

(VI)

- IT -

 

-

Branch

(office)

since 01/11/2010

 

 

 

 

 

 

Michelangelo

, 1

- 15048

- Valenza

(AL)

- IT -

 

 

 

 

Employees

: 7

 

 

 

 

Assistants

: 1

 

Fittings and Equipment for a value of 130.000

Eur

 

Stocks for a value of 350.000

Eur

 

 

The firm operates abroad as importer..

To purchase foreign products the firm uses the following channels :

- its own sales net-work

 

Import comes generally from the following nations:

- Austria

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Sole-Member Limited Liability Company

Limited liability company

31/03/2009

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

ADAMANTES S.R.L

BOSS DIAMOND SRL

26/03/2009

 

EX-MEMBERS / EX-POSITIONS:

 

Roberto

Francesco

 

 

Born in Montemagno

(AT)

on 11/04/1929

- Fiscal Code : RBRFNC29D11F556A

 

 

Residence:

 

Giambellino

, 39

- 20100

Milano

(MI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Martinetti

Paolo Lorenzo

 

 

Born in Montemagno

(AT)

on 25/07/1948

- Fiscal Code : MRTPLR48L25F556D

 

 

Residence:

 

Del Vivaio

, 4

- 15048

Valenza

(AL)

- IT -

 

Ex-Postions

Director

Managing Director

 

Piano

Domenico

 

 

Born in Castelsaraceno

(PZ)

on 25/09/1958

- Fiscal Code : PNIDNC58P25C271J

 

 

Residence:

 

Rimini

, 27

- 36077

Altavilla Vicentina

(VI)

- IT -

 

Ex-Postions

Board Chairman

Managing Director

Director

 

Lotto

Moreno Walter

 

 

Born in Vicenza

(VI)

on 23/01/1970

- Fiscal Code : LTTMNW70A23L840X

 

 

Residence:

 

Marosticana

, 299/Z

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Piano

Maurizio

 

 

Born in Contrada

(AV)

on 05/11/1959

- Fiscal Code : PNIMRZ59S05C971B

 

 

Residence:

 

L. Da Vinci

, 23

- 36051

Creazzo

(VI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Rizzetto

Alessandro

 

 

Born in Vicenza

(VI)

on 22/09/1967

- Fiscal Code : RZZLSN67P22L840D

 

 

Residence:

 

Della Porciglia

, 182/C

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Director

Managing Director



Protests

 

Protests checking on the subject firm has given a negative result.



Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.



Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Financial and Economical Analysis

 

Company's starting of activities dates back to 1989.

The economic-financial analysis has been made on the base of the b/s of the latests three years.

During the last years, it achieved profits (r.o.e. 36,49% on 2013) with an increase in 2013 (+21,74%).

The operating result in 2013 was positive (9,27%) and reflects the field's average.

An operating result of Eur. 374.424 has been registered. with a 48,35% growth.

A gross operating margine for a value of Eur. 446.909 was reached. growing by 57,18% if compared to the year before.

The analysis shows a fair financial position as the indebtedness volume is acceptable (2,92) and decreasing as against 2012.

It's shareholders funds amount to Eur. 817.704 , with an upward trend.

Total debts recorded amounted to Eur. 3.194.230 (Eur. 567.108 of which were m/l term debts) with a growth equal to 40,83%.

The financial exposure is moderate, on the other hand the recourse to commercial credit is high, with a high average payment period and higher than sector's average.

Liquid assets are good.

Trade credits average terms are slow, on average 236,47 days. besides being higher than the sector's average.

2013 financial year closed with a cash flow of Eur. 370.871

During 2013 financial year labour costs amounted to Eur. 240.253, with a 5,26% incidence on production costs. , whereas 4,88% is the incidence on sales revenues.

The financial management is positive as incomes are higher than the charges.

 

 

Financial Data

 

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

4.927.857

Profit (Loss) for the period

298.386

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

4.047.602

Profit (Loss) for the period

149.817

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

4.696.370

Profit (Loss) for the period

29.878

 

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

4.172.908

Profit (Loss) for the period

204.588

 

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

2.324.338

Profit (Loss) for the period

13.028



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

Years

2013

2012

2011

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

 

 

 

. . Research,develop. and advert.expens.

 

 

 

. . Industrial patent rights

 

 

 

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

 

 

 

. Total Intangible Fixed Assets

3.855

5.783

7.711

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

 

 

 

. . Plant and machinery

 

 

 

. . Industrial and commercial equipment

 

 

 

. . Other assets

 

 

 

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

88.160

107.123

125.456

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

 

 

 

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

 

 

 

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

 

 

 

Total fixed assets

92.015

112.906

133.167

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

 

 

 

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

 

 

 

. . Advance payments

 

 

 

. Total Inventories

348.433

162.401

216.664

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

3.335.442

2.209.653

2.781.140

. . Beyond 12 months

10.446

10.449

 

. . Trade receivables

3.236.851

2.187.193

2.585.314

. . . . Within 12 months

3.236.851

2.187.193

2.585.314

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

106.113

31.025

194.941

. . . . Within 12 months

95.667

20.579

194.941

. . . . Beyond 12 months

10.446

10.446

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

2.924

1.884

885

. . . . Within 12 months

2.924

1.881

885

. . . . Beyond 12 months

 

3

 

. Total Credits not held as fixed assets

3.345.888

2.220.102

2.781.140

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

 

 

 

. . Checks

 

 

 

. . Banknotes and coins

 

 

 

. Total Liquid funds

239.947

296.261

132.783

Total current assets

3.934.268

2.678.764

3.130.587

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

11.092

9.284

4.854

Total adjustments accounts

11.092

9.284

4.854

TOTAL ASSETS

4.037.375

2.800.954

3.268.608

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

100.000

100.000

100.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

 

 

 

. Legal reserve

20.000

16.188

14.694

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

 

-1

1

. Accumulated Profits (Losses)

399.318

253.313

249.929

. Profit( loss) of the year

298.386

149.817

29.878

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

817.704

519.317

394.502

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

 

 

 

. . Other funds

 

 

 

Total Reserves for Risks and Charges

 

 

 

Employee termination indemnities

25.441

13.572

2.719

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

2.627.122

2.241.463

2.332.394

. . . . Beyond 12 months

567.108

26.602

532.445

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

500.500

500.500

501.500

. . . . Within 12 months

 

499.908

 

. . . . Beyond 12 months

500.500

592

501.500

. . Due to banks

331.779

539.047

1.126.928

. . . . Within 12 months

310.546

513.037

1.095.983

. . . . Beyond 12 months

21.233

26.010

30.945

. . Due to other providers of finance

37

592

48

. . . . Within 12 months

37

592

48

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

2.094.034

1.087.513

1.143.297

. . . . Within 12 months

2.094.034

1.087.513

1.143.297

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

183.059

74.452

37.919

. . . . Within 12 months

183.059

74.452

37.919

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

11.756

10.320

5.784

. . . . Within 12 months

11.756

10.320

5.784

. . . . Beyond 12 months

 

 

 

. . Other payables

73.065

55.641

49.363

. . . . Within 12 months

27.690

55.641

49.363

. . . . Beyond 12 months

45.375

 

 

Total accounts payable

3.194.230

2.268.065

2.864.839

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

 

 

6.548

Total adjustment accounts

 

 

6.548

TOTAL LIABILITIES

4.037.375

2.800.954

3.268.608

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

 

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

4.927.857

4.047.602

4.696.370

. Changes in work in progress

 

-213.384

 

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

9.946

17.162

4.687

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

9.946

17.162

4.687

Total value of production

4.937.803

3.851.380

4.701.057

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

4.311.429

3.369.464

3.936.877

. Services received

110.729

115.352

107.698

. Leases and rentals

6.000

6.000

4.500

. Payroll and related costs

240.253

225.675

196.571

. . Wages and salaries

175.871

165.567

165.249

. . Social security contributions

51.629

48.480

28.693

. . Employee termination indemnities

11.869

10.853

2.486

. . Pension and similar

 

 

 

. . Other costs

884

775

143

. Amortization and depreciation

72.485

31.931

37.152

. . Amortization of intangible fixed assets

1.928

1.928

1.928

. . Amortization of tangible fixed assets

18.964

20.426

17.283

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

51.593

9.577

17.941

. Changes in raw materials

-186.032

-159.121

255.034

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

8.515

9.694

12.961

Total production costs

4.563.379

3.598.995

4.550.793

Diff. between value and cost of product.

374.424

252.385

150.264

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

107

36

26

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

 

 

 

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

50.027

-38.367

-52.004

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

 

Total financial income and expense

50.134

-38.331

-51.978

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

 

10.449

14

. . Gains on disposals

 

 

11

. . Other extraordinary income

 

10.449

3

. Extraordinary expense

 

-437

-16.807

. . Losses on disposals

 

 

-16.807

. . Taxes relating to prior years

 

-437

 

. . Other extraordinary expense

 

 

 

Total extraordinary income and expense

 

10.012

-16.793

Results before income taxes

424.558

224.066

81.493

. Taxes on current income

126.172

74.249

51.615

. . current taxes

126.172

74.249

51.615

. . differed taxes(anticip.)

 

 

 

. Net income for the period

298.386

149.817

29.878

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

298.386

149.817

29.878

 

RATIOS

 

 

 

 

 

 

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,02

0,04

0,04

0,09

Elasticity Ratio

Units

0,97

0,96

0,96

0,89

Availability of stock

Units

0,09

0,06

0,07

0,26

Total Liquidity Ratio

Units

0,89

0,90

0,89

0,54

Quick Ratio

Units

0,06

0,11

0,04

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

2,92

3,75

5,58

3,95

Self Financing Ratio

Units

0,20

0,19

0,12

0,17

Capital protection Ratio

Units

0,51

0,52

0,67

0,62

Liabilities consolidation quotient

Units

0,23

0,02

0,23

0,10

Financing

Units

3,91

4,37

7,26

4,85

Permanent Indebtedness Ratio

Units

0,35

0,20

0,28

0,29

M/L term Debts Ratio

Units

0,15

0,01

0,16

0,07

Net Financial Indebtedness Ratio

Units

0,72

1,43

3,79

1,04

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

15,33

4,96

6,98

2,37

Current ratio

Units

1,50

1,20

1,34

1,18

Acid Test Ratio-Liquidity Ratio

Units

1,36

1,12

1,25

0,80

Structure's primary quotient

Units

8,89

4,60

2,96

1,48

Treasury's primary quotient

Units

0,09

0,13

0,06

0,04

Rate of indebtedness ( Leverage )

%

493,75

539,35

828,54

602,26

Current Capital ( net )

Value

1.307.146

437.301

798.193

191.984

RETURN

 

 

 

 

 

Return on Sales

%

7,53

4,49

1,43

2,03

Return on Equity - Net- ( R.O.E. )

%

36,49

28,85

7,57

6,31

Return on Equity - Gross - ( R.O.E. )

%

51,92

43,15

20,66

17,00

Return on Investment ( R.O.I. )

%

9,27

9,01

4,60

4,18

Return/ Sales

%

7,60

6,24

3,20

3,46

Extra Management revenues/charges incid.

%

79,69

59,36

19,88

27,96

Cash Flow

Value

370.871

181.748

67.030

44.823

Operating Profit

Value

374.424

252.385

150.264

74.603

Gross Operating Margin

Value

446.909

284.316

187.416

111.383

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

236,47

194,53

198,18

113,70

Debts to suppliers average term

Days

170,24

112,15

101,65

118,14

Average stock waiting period

Days

25,45

14,44

16,61

72,90

Rate of capital employed return ( Turnover )

Units

1,22

1,45

1,44

1,25

Rate of stock return

Units

14,14

24,92

21,68

4,88

Labour cost incidence

%

4,88

5,58

4,19

8,14

Net financial revenues/ charges incidence

%

1,02

-0,95

-1,11

-1,38

Labour cost on purchasing expenses

%

5,26

6,27

4,32

8,25

Short-term financing charges

%

n.c.

1,69

1,82

2,76

Capital on hand

%

81,93

69,20

69,60

79,85

Sales pro employee

Value

703.979

578.228

782.728

397.742

Labour cost pro employee

Value

34.321

32.239

32.761

33.267



Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

831.356

Population living in the region

:

4.699.950

Number of families in the region

:

1.813.210

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

456

- per non food products

:

2.052

- per energy consume

:

127



Sector Data

 

The values are calculated on a base of 9.175 significant companies.

 

The companies cash their credits on an average of 114 dd.

The average duration of suppliers debts is about 118 dd.

The sector's profitability is on an average of 2,03%.

The labour cost affects the turnover in the measure of 8,14%.

Goods are held in stock in a range of 73 dd.

The difference between the sales volume and the resources used to realize it is about 1,25.

The employees costs represent the 8,25% of the production costs.



Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 13.782 protested subjects are found; in the province they count to 2.234.

The insolvency index for the region is 0,30, , while for the province it is 0,27.

Total Bankrupt companies in the province : 2.546.

Total Bankrupt companies in the region : 16.714.


 

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.60.47

UK Pound

1

Rs.100.35

Euro

1

Rs.79.86

 

 

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

--

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.