MIRA INFORM REPORT

 

 

Report Date :

25.09.2014

 

IDENTIFICATION DETAILS

 

Name :

SHWEDIAM BVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

11.04.1989

 

 

Com. Reg. No.:

437233141

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of watches and jewellery

 

 

No. of Employees

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

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

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

BELGIUM ECONOMIC OVERVIEW

 

This modern, open, and private-enterprise-based economy has capitalized on its central geographic location, highly developed transport network, and diversified industrial and commercial base. Industry is concentrated mainly in the more heavily-populated region of Flanders in the north. With few natural resources, Belgium imports substantial quantities of raw materials and exports a large volume of manufactures, making its economy vulnerable to volatility in world markets. Roughly three-quarters of Belgium's trade is with other EU countries, and Belgium has benefited most from its proximity to Germany. In 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. Despite the relative improvement in Belgium's budget deficit, public debt hovers around 100% of GDP, a factor that has contributed to investor perceptions that the country is increasingly vulnerable to spillover from the euro-zone crisis. Belgian banks were severely affected by the international financial crisis in 2008 with three major banks receiving capital injections from the government, and the nationalization of the Belgian retail arm of a Franco-Belgian bank

 

Source : CIA

 


Company name and address

 

Business number         437233141

Company name           SHWEDIAM BVBA

Address                        HOVENIERSSTRAAT

30 2018 ANTWERPEN

Number of staff            0

Date of establishment 11/04/1989

Telephone number      032268145

 

 

Commentary

 

The business was established over 25 years ago.

No employees are recorded for this business.

The business has changed its registered name recently.

The business has been at the address for over 10 years.

Pre-tax profits increased by 349% compared to the previous trading period.

  The business saw a decrease in their Cash Balance of 75% during the latest trading period

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2013

 

21,189

567,639

892,393

31/12/2012

7,835,045

4,718

553,311

892,125

31/12/2011

 

6,354

543,112

880,706

 

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2013

4,974,067

0

18,600

25,258

31/12/2012

4,119,336

0

18,600

21,344

31/12/2011

4,482,452

0

18,600

15,817

 

 

 

 

Company information

 

Business number         437233141

Company name           SHWEDIAM BVBA

Date founded               11/04/1989

Company status           active

Company type                         Private Limited Company (BL/LX)

Currency                      Euro (€)

Date of latest accounts 31/12/2013

Activity code                46480

Liable for VAT                         yes

Activity description      Wholesale of watches and jewellery

 

 

Profit & loss

 

Annual accounts                             31-12-2013 %                        31-12-2012 %                31-12-2011  Industry

       average 2013      %

Weeks                                                  52                        52                        52

Currency                                              EUR                     EUR                     EUR

Turnover                                             -                -         7,835,045 -             -                49,146,979         -

Total operating expenses                        -                -         7,725,087 -             -                48,707,090         -

Operating result                                    99,385         -9.61 109,957          27.43 86,287           94,492              5.18

Total financial income                            12,898         23131 56               -80.03 278              42,695              -69.79

 

   Total financial expenses                                        91,094       -13.49 105,294            31.27 80,211         100,196           -   9.08

 

  Results on ordinary operations after             15,006          1435 977              -72.93 3,611   -40,088                 37.43

   taxation

Taxation                                                6,183           65.28  3,741         36.38 2,743            97,180               -93.64

 

   Results on ordinary operations after          15,006           1435    977        -72.93  3,611      -40,088            37.43

taxation

 

Extraordinary items                                -679            -107  9,222             2799 318               4,246                -115

Other appropriations                              0                -         0.00            -         0               -                      -

Net result                                             14,327         40.47 10,199           159     3,929          -35,474              40.39

 

 

 

other information

 

Gross Operating Margin                         -                -         -                -         100,319       59,784               -

Dividends                                            -                -         -                -         -                162,110             -

Director remuneration                             -                -         -                -         -                106,928             -

Employee costs                                     -                -         -                -         -                219,864             -

Wages and salary                             -                -         -                -         -                166,812             -

Employee pension costs                    -                -         -                -         -                1,408                -

Social security contributions              -                -         -                -         -                43,390               -

Other employee costs                       0                -         0                -         0               8,281                -100

Amortization and depreciation                 10,931         -1.92 11,145            -6.25 11,888           24,246               -54.92

 

 

 

balance sheet

 

Annual accounts                             31-12-2013 %                        31-12-2012 %                31-12-2011  Industry

      average 2013      %

 

Currency                                              EUR                     EUR                     EUR

Intangible fixed assets                                    0                -         0                -         0               4,951               -100

Tangible fixed assets                                      110,312       -4.85 115,939          -8.07 126,120          185,438            -40.51

Land & building                                             99,278         -4.76 104,242          -4.55 109,206          350,417            -71.67

Plant & machinery                                         4,846          29.40 3,745            50.22 2,493            22,031              -78.00

Furniture & Vehicles                                        6,189          -22.17 7,952           -44.86 14,422          23,612 7,952  -73.79

 

Leasing& Other Similar Rights                        -                   -        -               -       -                267,470

     30,853             --

 

Other tangible assets                                      -1               -         0                0         -1              9,058               -100

Financial fixed assets                                      -                -         -                -         -                286,245            -

Total fixed assets                                           110,312       -4.85 115,939          -8.07 126,120          346,433            -68.16

Inventories                                                   2,687,179 1.20         2,655,273 -28.19 3,697,590 1,007,158                   166

Raw materials & consumables                          -                -         -                -         -                6,378,985          -

Work in progress                                            0                -         0                -         0               0                    -

Finished goods                                             0                -100  2,655,273 -               0               365,188            -100

Other stocks                                                 2,687,179 -             0                -100  3,697,590 328,481                  718

Trade debtors                                               2,142,790 66.34 1,288,185 111                610,189       1,569,227          36.55

Cash                                                            11,657         -75.60 47,770          52.64 31,296           175,037            -93.34

other amounts receivable                                12,596         310     3,067          -31.46 4,475           429,927            -97.07

Miscellaneous current assets                           9,533          4.74     9,102          -28.79 12,782          80,400              -88.14

Total current assets                                       4,863,755 21.49 4,003,397 -8.10 4,356,332 3,007,570                          61.72

 

Total Assets                                                4,974,067 20.75 4,119,336          -8.10 4,482,452    3,298,941

        316,102             50.78

current liabilities

 

Trade creditors                                      2,647,917 40.29 1,887,527 -19.53 2,345,559 1,104,550                         139

Short term group loans                            -                -         -                -         -                -                     -

 

     Financial debts                                        1,301,391     9.40 1,189,579    12.03 1,061,857 2,408,371

     27,487         -45.96

 

Current portion of long term debt                                      -          -           -             -         -            128,626

  16,753             --

Amounts Payable for Taxes,

Remuneration& Social Security                    13,299        -16.99 16,020        79.36   8,932      9,881 -           -87.93

 

Miscellaneous current liabilities                8,755          -51.75 18,147          -69.39 59,278          -94.37              --

Total current liabilities                            3,971,362 27.64 3,111,272           -10.48 3,475,626 2,115,559               87.72

 

Long term debts and liabilities

Long term group loans                            -                -         -                -         -                -                     --

Other long term loans                             -                -         -                -         -                -                     --

Deffered taxes                                        -                -         -                -         -                27,320 21,654 -

Provisions for Liabilities & Charges           0                -         0                -         0                25,294 0           -100

Other long term liabilities                         435,066       -4.33 454,752          -1.93 463,714          53,109              719

Total long term debts                             435,066       -4.33 454,752          -1.93 463,714          572,961            -24.07

 

 

Long term debts and liabilities

Long term group loans                            -                -         -                -         -                -                     --

Other long term loans                             -                -         -                -         -                -                     --

Deffered taxes                                        -                -         -                -         -                27,320 21,654 -

Provisions for Liabilities & Charges           0                -         0                -         0                25,294 0           -100

Other long term liabilities                         435,066       -4.33 454,752          -1.93 463,714          53,109              719

Total long term debts                             435,066       -4.33 454,752          -1.93 463,714          572,961            -24.07

 

 

ratio analysis

 

Annual accounts                         31-12-2013 change(%) 31-12-2012 change(%)    31-12-2011   Industry

        average 2013   %

Trading performance

 

Profit Before Tax                        -                -              0.06            -              -                -13,00                -

Return on capital employed         2.11            348           0.47            -25.40        0.63            36,00                 -94.14

 

Return on total assets

Employed                                                   0.43                    290          0.11            -21.43      0.14            11,00                  -96.09

 

Return on net assets employed 3.73               338           0.85            -27.35        1.17            3,00                   24.33

Sales / net working capital          -                -              8.78            -              -                -84,00                -

Stock turnover ratio                   -                -              33.89          -              -                44,00                 -

Debtor days                             -                -              60.01          -              -                303,18                -

Creditor days                            -                -              89.18          -              -                260,84                -

 

 

short term stability

 

Current ratio                             1.22            -5.43         1.29            3.20          1.25            20,00                 -86.44

Liquidity ratio / acid ratio           0.55            27.91         0.43            126           0.19            16,00                 -96.56

Current debt ratio                      7                24.56         5.62            -12.19        6.40            9,00                   -22.22

Liquidity ratio reprocessed          -                -              -                -              -                -                       -

 

long term stability

Gearing                                   229.26         6.64          214.99         9.96          195.51         87,00                 163

Equity in percentage                  11.41          -15.04        13.43          10.81         12.12          -286,00               3.99

Total debt ratio                         7.76            20.50         6.44            -11.17        7.25            10,00                 -22.40

 


 

Industry comparison

 

Activity code                46480

Activity description      Wholesale of watches and jewellery

 

 

Industry quartile analysis

 

Payment expectations

Company result -

Lower              125.80

Median            58.09

Upper               18.49

 

 

Day sales outstanding

 

Company result -

Lower              124.23

Median            55.60

Upper               22.11

 

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Court Data

There Is No Data For This Company

 

 

Current director details

 

Name               SHAILESHKUMAR ANOPCHAND SHAH

Position           PrincipalManager

Start Date        19/08/2010

Street               158 BELGIËLEI ANTWERPEN

Post code         2018

Country            Belgium

 


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.61.03

UK Pound

1

Rs.99.99

Euro

1

Rs.78.37

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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.