MIRA INFORM REPORT

 

 

Report Date :

10.09.2014              

 

IDENTIFICATION DETAILS

 

Name :

ELITE JEWELS EBVBA

 

 

Registered Office :

Hoveniersstraat 30, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

09.11.1988

 

 

Com. Reg. No.:

435745477

 

 

Legal Form :

One Person Private Limited Company (BE)

 

 

LINE OF BUSINESS :

WHOLESALE OF WATCHES AND JEWELLERY

 

 

No. of Employees :

3

 

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)

Belgium

A1

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

 

 

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         435745477

Company name           ELITE JEWELS EBVBA

Address                        HOVENIERSSTRAAT 30

2018 ANTWERPEN

Number of staff            3

Date of establishment 09/11/1988

Telephone number      032015170

Fax number                 032316700

 

 

Commentary

 

The business was established over 25 years ago.

The business has 1 employees.

The business has been at the address for over 16 years.

Pre-tax profits decreased by 26% compared to the previous trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

3,951,582

41,049

188,857

130,566

31/12/2011

3,981,185

55,737

164,029

108,296

31/12/2010

2,652,735

45,648

128,353

71,643

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

6,898,863

3

18,592

42,609

31/12/2011

6,458,629

3

18,592

59,628

31/12/2010

6,544,691

3

18,592

59,027

 

 

Payment expectations

 

Past payments

Payment expectation days                                 110.67

Industry average payment expectation days         272.82

Day sales outstanding                                        136.90

Industry average day sales outstanding                326.27

 

Company information

 

Business number                       435745477

Company name                         ELITE JEWELS EBVBA

Fax number                               032316700

Date founded                             09/11/1988

Company status                        active

Company type                           One Person Private Limited Company (BE)

Currency                                   Euro (€)

Date of latest accounts               31/12/2012

Activity code                              46480

Liable for VAT                            yes

Activity description                     Wholesale of watches and jewellery

VAT Number                              BE.0435.745.477

 

 

Social Balance Sheet Details

 

Social Balance Sheet                                                                                         Total

During the reporting year

ended 31-12-2012

Full-time Employees                              3

Part-time Employees                             0

Total Fte Employees                              3

Number of hours worked

Full-time Employees                              4,598

Part-time Employees                              366

Total                                                     4,964

Personnel Charges

Full-time Employees                              85,628

Part-time Employees                              6,816

Total                                                     92,444

Benefits In Addition To Wages -

During the previous reporting year

Average number employees in Fte           3

Actual working hours                              5,062

Personnel Charges                                 -

Benefits In Addition To Wages                -

 

 

Personnel (NSSO classification)

 

Code                            -

Description                  FROM 1 TO 4 EMPLOYEES

 

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

 

 

Profit & loss

 

Annual accounts

31.12.2012

%   31.12.2011

% 31.12.2010

industry average 2012

%

Weeks

52

             52

            52

 

 

Currency

EUR

            EUR

           EUR

 

 

Turnover

3,951,582

-0.74  3,981,185

50.08  2,652,735

36,526,260

-89.18

Total operating expenses

3,771,525

-0.79  3,801,447

53.00  2,484,659

36,234,572

-89.59

Operating result

180,057

0.18 179,738

6.94 168,076

84,290

113

Total financial income

951

61.28 590

-95.64 13,512

67,484

-98.59

Total financial expenses

139,959

12.33 124,591

-8.35 135,940

228,454

-38.74

Results on ordinary operations before

41,049

-26.35 55,737

22.10 45,648

-80,875

50.76

taxation

 

 

 

 

 

 

 

 

 

Taxation

16,220

-19.15 20,062

28.24 15,644

14,874

9.05

Results on ordinary operations after

24,829

-30.40 35,675

18.90 30,004

-90,607

27.40

taxation

 

 

 

 

 

 

 

 

 

Extraordinary items

0

0

0

-22,113

0

Other appropriations

0.00

0.00

0.00

-

-

Net result

24,829

-30.40 35,675

18.90 30,004

-112,668

22.04

 

other

information

 

 

 

Gross Operating Margin

294,289

-10.47 328,720

3.56 317,432

59,625

393

Dividends

-

-

-

133,479

-

Director remuneration

-

-

-

119,496

-

Employee costs

92,444

-6.73 99,115

-11.15 111,548

202,571

-54.36

Wages and salary

75,172

-6.46 80,367

-12.09 91,419

156,138

-51.86

Employee pension costs

-

-

-

3,154

-

Social security contributions

14,470

-8.09 15,745

-6.75 16,885

41,992

-65.54

Other employee costs

2,801

-6.70 3,002

-7.46 3,244

5,554

-49.56

Amortization and depreciation

17,781

-25.77 23,953

-17.47 29,023

21,724

-18.15

 

 

BALANCE SHEET

 

                                                                                                                                         INDUSTRY

Annual accounts                                   31-12-2012 %         31-12-2011 %         31-12-2010 average   %

 

Weeks                                                  52                        52                        52

Currency                                              EUR                     EUR                     EUR

 

Intangible fixed assets                            0                -         0                -         0                3,649               -100

Tangible fixed assets                              39,247         -15.86 46,646          -20.88 58,953          195,912            -79.97

Land & building                                -                -         -                -         -                379,286            -

Plant & machinery                            21,901         1.75     21,525         16.54 18,470           21,721              0.83

Furniture & Vehicles                           17,347         -30.24 24,864          -37.59 39,842          20,151 8,314  -13.92

 

Other tangible assets                         0                -100  257               -60.0 641               6,246               -100

Financial fixed assets                              24,744         9.41     22,617         11.44 20,294           590,353            -95.81

Total fixed assets                                   63,992         -7.61 69,263           -12.60 79,247          553,673            -88.44

Inventories                                           4,795,500 12.17 4,275,020 -9.71 4,734,931 1,589,203                          201

Raw materials & consumables             -                -         -                -         -                5,256,220          -

 

Work in progress                               0                -         0                -         0                352                 -100

Finished goods                                0                -         0                -         0                906,972            -100

Other stocks                                    4,795,500 12.17 4,275,020 -9.71 4,734,931 294,336                             1529

Trade debtors                                        1,482,133 -8.85 1,625,984 26.20 1,288,370 2,491,888                          -40.52

Cash                                                    121,161       0.12     121,018       -30.42 173,914        174,115            -30.41

other amounts receivable                         365,331       23.21 296,502         49.77 197,970         382,389            -4.46

Miscellaneous current assets                   70,747         -0.13 70,842           0.83     70,259         56,655              24.87

Total current assets                                6,834,871 6.97         6,389,366 -1.18 6,465,444 4,347,439                    57.22

 


Current liabilities

 

Trade creditors

1,143,580

7.09 1,067,897

16.09 919,854

1,266,942

-9.74

Short term group loans

-

-

-

-

-

Financial debts

5,503,173

6.73 5,156,012

-3.60 5,348,519

4,726,005 33,865

16.44

Current portion of long term debt

7,830

-13.08 9,008

-

100,335 17,129

-92.20

Amounts Payable for Taxes. Remuneration & Social Security

49,723

13.67 43,744

-64.01 121,560

10,438 -

32.75

Miscellaneous current liabilities

0

-100 4,409

14.02 3,867

-100

--

Total current liabilities

6,704,306

6.74 6,281,070

-1.76 6,393,800

3,447,889

94.45

 

Long term debts and liabilities

 

 

 

Long term group loans

-

-

-

-

--

Other long term loans

-

7,830

-53.50 16,837

-

--

Deffered taxes

-

-

-

42,467 17,158

-

Provisions for Liabilities & Charges

0

0

0

15,062 0

-100

Other long term liabilities

5,700

0 5,700

0 5,700

56,633

-89.94

Total long term debts

5,700

-57.87 13,530

-39.97 22,537

451,070

-98.74

 

shareholders equity

 

 

 

Issued share capital

18,592

0 18,592

0 18,592

603,648

-96.92

Share premium account

-

-

-

255,692

-

Reserves

170,265

17.07 145,437

32.50 109,761

309,507

-44.99

Revaluation reserve

-

-

-

515,416

-

Total shareholders equity

188,857

15.14 164,029

27.79 128,353

930,489

-79.70

Working capital

130,566

20.56 108,296

51.16 71,643

899,550

-85.49

Cashflow

42,609

-28.54 59,628

1.02 59,027

-95,066

44.82

Net worth

188,857

15.14 164,029

27.79 128,353

926,841

-79.62

 


 

RATIO ANALYSIS

 

Annual Accounts

31.12.2012

Change (%)

31.12.2011

Change (%)

31.12.2010

Industry average

%

 

 

 

 

 

 

 

 

 

 

Trading performance

 

 

 

 

 

Profit Before Tax

1.04

-25.71

1.40

-18.60

1.72

-126,00

0.83

Return on capital employed

21.10

-32.78

31.39

3.77

30.25

333,00

-93.66

Return on total assets employed

0.60

-30.23

0.86

22.86

0.70

-11,00

5.45

Return on net assets employed

21.74

-36.02

33.98

-4.44

35.56

335,00

-93.51

Sales / net working capital

30.27

-17.66

36.76

-0.73

37.03

0,00

-99

Stock turnover ratio

121.36

13.02

107.38

-39.84

178.49

647,00

-81.24

Debtor days

136.90

-8.16

149.07

-15.91

177.27

326,27

-58.04

Creditor days

110.67

7.93

102.54

-24.12

135.13

272,82

-59.43

 

 

short term stability

 

 

 

 

Current ratio

1.02

0

1.02

0.99

1.01

66,00

-98.81

Liquidity ratio / acid ratio

0.30

-11.76

0.34

25.93

0.27

59,00

-99

Current debt ratio

35.50

-7.29

38.29

-23.13

49.81

86,00

-58.72

Liquidity ratio reprocessed

:

-

-

-

-

-

-

 

 

long term stability

 

 

 

 

Gearing

2918.08

-7.47

3153.63

-24.56

4180.15

278,00

949

Equity in percentage

2.74

7.87

2.54

29.59

1.96

-133,00

2.06

Total debt ratio

35.53

-7.43

38.38

-23.22

49.99

87,00

-59.16

 

 


Industry comparison

 

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

industry average credit

rating                                       61.07

Industry average credit

limit                                         7967.53

 

Payment expectations

Payment expectation days      110.67

Day sales outstanding 136.90

 

Industry comparison

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

Industry average payment

expectation days                     272.82

Industry average day sales

outstanding                              326.27

 

 

Industry quartile analysis

 

Payment expectations

Company result                       110.67

Lower                                      125.80

Median                                    60.39

Upper                                       18.68

 

 

Day sales outstanding

 

Company result                       136.90

Lower                                      127.59

Median                                    58.26

Upper                                       23.16

Shareholder Details

 

 

Summary

 

Group - Number of Companies            0

Linkages - Number of Companies        0

Number of countries                            0

 

 

Group Structure

 

Minority Shareholders

No minority shareholders found

Minority Interests

No minority interests found

 

 

Current director details

 

Name                           AJIT SHANTILAL MEHTA

Position                       Principal Manager

Start Date                    01/01/2012

Street                           90 DESGUINLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           PARIKH SWATI

Position                       Principal Manager

Start Date                    12/09/2010

Street                           90 DESGUINLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

 

Former director details

 

Name               ASHIT VASANTIAL METHA

Position           Principal Manager

Start Date        17/09/1999

End Date          Unknown date

Street               19 DELLA FAILLELAAN ANTWERPEN

Post code         2610

Country            Belgium

 

Name               PARIKH SWATI MAHENDRABHAI,

Position           Principal Manager

Start Date        25/02/2008

End Date          31/12/2009

Street               90 DESGUINLEI ANTWERPEN

Post code         2018

Country            Belgium

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.42

UK Pound

1

Rs.97.24

Euro

1

Rs.77.92

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

PDT

 

               

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.