MIRA INFORM REPORT

 

 

Report Date :

29.09.2014

 

IDENTIFICATION DETAILS

 

Name :

PLUCZENIK DIAMOND COMPANY NV

 

 

Registered Office :

Pelikaanstraat 78 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

15.01.2013

 

 

Date of Incorporation :

20.07.1963

 

 

Com. Reg. No.:

405805438

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesaler of Diamonds and Other Precious Stones.

 

 

No. of Employees :

13 (15.01.2013)

 

 

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

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         405805438

Company name           PLUCZENIK DIAMOND COMPANY NV

Address                        PELIKAANSTRAAT 78

2018 ANTWERPEN

Number of staff            13 (15.01.2013)

Date of establishment 20/07/1963

Telephone number      032315765

 

 

Commentary

 

The business was established over 50 years ago.

 

The business has 13 employees.

 

The business has been at the address for over 31 years.

 

Operating Result in the latest trading period increased 134% on the previous trading period.

 

The business saw an increase in their Cash Balance of 343% during the latest trading period.

 

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

15/01/2013

503,927,630

1,845,646

125,621,677

123,940,318

31/12/2011

561,435,797

2,231,554

127,460,806

125,692,066

31/12/2010

643,404,105

2,829,894

162,044,535

159,520,454

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

15/01/2013

346,602,138

13

113,292,406

2,039,842

31/12/2011

360,891,575

12

116,689,367

2,447,824

31/12/2010

343,149,708

19

150,976,021

3,151,161

 

 

Payment expectations 

                                       

Past payments

 

Payment expectation days 70.33

Industry average payment expectation days

164.15

Industry average day sales 119.90 outstanding

Day sales outstanding

71.68

Court data summary

 

 

Company information

 

Business number

405805438

 

 

PLUCZENIK DIAMOND COMPANY NV

 

 

 

 

Office address

Diamantbeurs, Pelikaanstraat 78, Office 1601 - 1608, 2018 Antwerpen Belgium

 

 

Fax number

 

Date founded

20/07/1963

Company status

active

Company type

Public Limited Liability Company (BE)

Currency

Euro (€)

Date of latest accounts

15/01/2013

Activity code

46761

liable for VAT

yes

Activity description

Wholesaler of diamonds and other precious stones

VAT Number

BE.0405.805.438

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Social Balance Sheet details

 

Social Balance Sheet

Total

During the reporting year ended 15-01-2013

 

Full-time Employees

13

Part-time Employees

3

Total Fte Employees

15

 

 

Number of hours worked

 

Full-time Employees

20,239

Part-time Employees

3,185

Total

23,424

 

 

Personnel Charges

 

Full-time Employees

413,221

Part-time Employees

63,701

Total

476,923

Benefits In Addition To Wages

-

 

 

During the previous reporting year

 

Average number employees in Fte

16

Actual working hours

26,781

Personnel Charges

560,470

Benefits In Addition To Wages

-

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

10

3

12

Limited Duration Contracts

2

-

2

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

Gender and Education Level

 

Men

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondary education

6

2

7

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

1

1

2

Secondary education

5

-

5

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

9

3

11

Blue collar worker

3

-

3

Other

-

-

-

 

Temporary personnel

Total

Average number of temporary staff

-

Actual working hours

-

Cost of temporary staff

-

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

2

-

2

Leavers

1

-

1

 

 

Personnel

(NSSO classification)

 

Code

-

Description

FROM 10 TO 19 EMPLOYEES

 

 

Joint Industrial Committee

 

(JIC)

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

JIC Code

324.02

Description

JSC small merchandisers in the diamant industry and trade

category

Significant Events

 

Event Date

13/10/2010

Event Description

re-appointment of director(s)

Event Details

Commentaar 13-10-2010: Herbenoemd als bestuurders tot na de jaarvergadering van 2016 : Pluczenik Chaim (tevens gedelegeerd bestuurder), Stern Michel en Pluczenik Tsvi.

 

 

COMPANY ACCOUNTS

 

Comparison Mode

·         Average                               Median                                                  Export accounts to CSV File

 

 

Profit & loss

Annual accounts

15-01-2013

%

31-12-2011

%

31-12-2010

Industry average 2013

%

Weeks

54

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

503,927,630

10.24

561,435,797

12.74

643,404,105

66,679,268

655

Total operating expenses

497,453,267

10.96

558,672,292

13.25

644,039,693

65,892,042

654

Operating result

6,474,363

134

2,763,505

434

-635,588

456,225

1319

Total financial income

8,782,835

41.07

14,904,036

23.21

19,408,496

207,909

4124

Total financial expenses

13,411,552

13.12

15,435,987

-3.18

15,943,014

528,778

2436

Results on ordinary operations before taxation

1,845,646

17.29

2,231,554

21.14

2,829,894

107,466

1617

Taxation

-16,678

-206

15,591

422

2,986

23,893

-169

Results on ordinary operations after taxation

1,862,324

15.96

2,215,963

21.61

2,826,908

88,526

2003

Extraordinary items

9,075

1361

621

84.57

4,024

2,926

210

Other appropriations

1

-

0

-

0

-

-

Net result

1,871,400

15.57

2,216,584

21.70

2,830,932

91,452

1946

OTHER INFORMATION

 

 

 

 

 

 

 

Dividends

-

-

-

-

-

25,000

-

Director remuneration

134,896

2.52

131,576

-

-

136,227

0.98

Employee costs

476,923

17.38

577,275

16.61

692,261

161,477

195

Wages and salary

384,248

17.87

467,870

-

-

139,859

174

Employee pension costs

-

-

-

-

-

0

-

Social security contributions

83,742

19.14

103,562

-

-

33,641

148

Other employee costs

8,933

52.86

5,844

-

0

3,834

132

Amortization and depreciation

168,442

27.16

231,240

27.79

320,229

29,491

471

 

 

balance sheet

 

Annual accounts

15-01-2013

%

31-12-2011

%

31-12-2010

Industry average 2013

%

Weeks

54

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

1,235

-100

Tangible fixed assets

487,758

-9.38

538,232

42.34

933,436

324,002

50.54

Land & building

110,108

38.24

79,650

26.48

108,335

700,498

84.28

Plant & machinery

291,277

29.44

412,800

41.27

702,894

39,122

644

Furniture & Vehicles

86,373

88.66

45,782

62.54

122,207

19,170 6,882

350

Leasing & Other Similar Rights

-

-

-

-

-

153,494 20,215

-

Other tangible assets

0

-

0

-

0

6,995

-100

Financial fixed assets

1,327,848

-2.99

1,368,780

22.65

1,769,547

49,267

2595

Total fixed assets

1,815,606

-4.79

1,907,012

29.45

2,702,983

331,339

447

Inventories

227,682,011

9.99

206,996,224

-2.51

212,318,537

7,239,819

3044

Raw materials & consumables

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

12,859

-100

Finished goods

227,682,011

9.99

206,996,224

-2.51

212,318,537

5,561,020

3994

Other stocks

0

-

0

-

0

518,164

-100

Trade debtors

98,963,507

30.92

143,252,916

28.62

111,379,896

13,780,472

618

Cash

11,637,085

343

2,626,224

58.17

6,278,950

657,742

1669

other amounts receivable

6,338,822

7.91

5,874,382

41.55

10,049,903

361,280

1654

Miscellaneous current assets

165,107

29.69

234,817

44.02

419,439

39,381

319

Total current assets

344,786,532

-3.96

358,984,563

5.45

340,446,725

20,922,896

1547

Total Assets

346,602,138

-3.96

360,891,575

5.17

343,149,708

21,221,909

3,350,014

1533

CURRENT LIABILITIES

 

 

 

 

 

 

 

Trade creditors

95,850,379

14.64

112,289,688

12.91

128,936,162

7,972,331

1102

Short term group loans

-

-

-

-

-

-

-

Financial debts

124,793,225

3.38

120,708,602

132

51,839,672

12,240,271 331,560

919

Current portion of long term debt

-

-

-

-

-

66,356 10,511

-

Amounts Payable for Taxes, Remuneration & Social Security

82,389

24.32

108,871

27.63

150,437

13,587 -

98.69

Miscellaneous current liabilities

120,221

35.13

185,336

-

0

-84.21

- -

Total current liabilities

220,846,214

-5.34

233,292,497

28.94

180,926,271

15,376,234

1336

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

134,247

-2.91

138,273

22.71

178,902

-94.59

- -

Deffered taxes

-

-

-

-

-

0 0

-

Provisions for Liabilities & Charges

0

-

0

-

0

2,207 0

-100

Other long term liabilities

0

0

-1

-

0

198,511

-100

Total long term debts

134,247

-2.91

138,272

22.71

178,902

1,533,100

91.24

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

Issued share capital

113,292,406

-2.91

116,689,367

22.71

150,976,021

3,210,308

3429

 

Share premium account

-

-

-

-

-

273,462

-

 

Reserves

12,329,271

14.46

10,771,439

-2.68

11,068,514

967,255

1174

 

Revaluation reserve

-

-

-

-

-

1,662,858

-

 

Total shareholders equity

125,621,677

-1.44

127,460,806

21.34

162,044,535

4,312,575

2812

 

Working capital

123,940,318

-1.39

125,692,066

21.21

159,520,454

5,546,662

2134

 

Cashflow

2,039,842

16.67

2,447,824

22.32

3,151,161

115,908

1659

 

Net worth

125,621,677

-1.44

127,460,806

21.34

162,044,535

4,311,341

2813

 

 

 

ratio analysis

 

Annual accounts

15-01-2013

change(%)

31-12-2011

change(%)

31-12-2010

Industry average 2013

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.37

-7.50

0.40

-9.09

0.44

15,00

-97.53

Return on capital employed

1.47

-16.00

1.75

0.57

1.74

-2,00

73.50

Return on total assets employed

0.53

-14.52

0.62

-24.39

0.82

-1,00

53.00

Return on net assets employed

1.47

-16.00

1.75

0

1.75

6,00

-75.50

Sales / net working capital

4.07

-8.95

4.47

10.92

4.03

38,00

-99

Stock turnover ratio

45.18

22.54

36.87

11.73

33

21,00

115

Debtor days

71.68

-23.03

93.13

47.38

63.19

183,00

-60.83

Creditor days

70.33

-4.13

73.36

0.40

73.07

94,00

-25.18

SHORT TERM STABILITY

Current ratio

1.56

1.30

1.54

-18.09

1.88

6,00

-92.57

Liquidity ratio / acid ratio

0.53

-18.46

0.65

-8.45

0.71

5,00

-89.40

Current debt ratio

1.76

-3.83

1.83

63.39

1.12

21,00

-91.62

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

Gearing

99.45

4.89

94.81

195

32.10

165,00

-39.73

Equity in percentage

36.24

2.60

35.32

-25.20

47.22

20,00

81.20

Total debt ratio

1.76

-3.83

1.83

63.39

1.12

21,00

-91.62

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesaler of diamonds and other precious stones

 

 

Payment Information

 

Payment expectation days

70.33

Day sales outstanding

71.68

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

164.15

Industry average day sales outstanding

119.90

 

Industry quartile analysis

 

Payment expectations

Company result

70.33

Lower

134.34

Median

84.60

Upper

45.29

 

 

Day sales outstanding

Company result

71.68

Lower

112.48

Median

58.56

Upper

28.09

 

 

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

 

 

NSSO details

 

Business number

405805438

 

 

Current director details

 

Name

CHAIM PLUCZENIK

Position

Director

Start Date

11/10/2007

Street

15 REMBRANDTSTRAAT ANTWERPEN

Post code

2018

Country

Belgium

 

Name

CHAIM PLUCZENIK

Position

Managing Director

Start Date

11/10/2007

Street

15 REMBRANDTSTRAAT ANTWERPEN

Post code

2018

Country

Belgium

 

Name

MICHEL STERN

Position

Director

Start Date

11/10/2007

Date of birth

05/12/1948

Street

5 QUINTEN MATSIJSLEI ANTWERPEN

Post code

2018

Country

Belgium

 

Name

TSVI PLUCZENIK

Position

Director

Start Date

22/10/2010

Street

132 FLAT B, 9/F TAI WAH BUILDING, ELECTRIC ROAD,

Post code

North P

Country

Hong Kong


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.61.57

UK Pound

1

Rs.100.42

Euro

1

Rs.78.45

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.