MIRA INFORM REPORT

 

 

Report Date :

29.09.2014

 

IDENTIFICATION DETAILS

 

Name :

ROSY BLUE NV

 

 

Registered Office :

Hoveniersstraat 53, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

15.10.1973

 

 

Com. Reg. No.:

413178230

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of watches and jewellery

 

 

No. of Employees :

22

 

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

 

Maximum Credit Limit :

 

Status :

Moderate / Satisfactory

Payment Behaviour :

Unknown / Slow but correct / 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

A2

 

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 summary

 

Business number

413178230

Company name

ROSY BLUE NV

Address

HOVENIERSSTRAAT 53

 

2018 ANTWERPEN

Number of staff

22

Date of establishment

15/1 0/1 973

Telephone number

032061600

Fax number

032061601

 

 

Commentary

 

The business was established over 40 years ago.

The business has 20 employees.

The business is part of a group.

The business has been at the address for over 17 years.

Operating Result in the latest trading period decreased 26% on the previous trading period.

A 32% decline in Total Assets occurred during the latest trading period.

Pre-tax profits decreased by 83% compared to the previous trading period

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

1,370,441,415

839,937

21,964,975

115,312,637

31/12/2012

1,394,587,107

4,966,125

22,005,643

123,952,107

31/12/2011

1,625,598,969

-3,775,408

21,416,659

138,490,079

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

212,548,496

22

21,220,034

1,630,555

31/12/2012

313,467,615

22

22,179,925

1,548,862

31/12/2011

302,422,069

26

22,618,900

1,092,749

 

 

Payment expectations

 

Past payments                                                             Payment expectation days                  6.21

Industry average payment

expectation days                                 276.19 Industry average day sales outstanding            339.67

Day sales outstanding 1                       7.32

 

 

 

Company information

 

Business number                                 413178230

Company name                                   ROSY BLUE NV

Fax number                                         032061601

Date founded                                       15/10/1973

Company status                                   active

Company type                                                 Public Limited Liability Company (BE)

Currency                                              Euro (€)

Date of latest accounts                        31/12/2013

Activity code                                        46480

Liable for VAT                                                 yes

Activity description                              Wholesale of watches and jewellery

VAT Number                                        BE.0413.178.230 VAT number

Belgian Bullettin of Acts

Publications                                         moniteur belge

 

 

Social Balance Sheet Details

 

Social Balance Sheet                                      Total

During the reporting year

ended 31-12-2013

Full-time Employees                                        20

Part-time Employees                                       3

Total Fte Employees                                        22

Number of hours worked

Full-time Employees                                        34,339

Part-time Employees                                       4,048

Total                                                                38,388

Personnel Charges

Full-time Employees                                        964,333

Part-time Employees                                       222,538

Total                                                                1,186,871

Benefits In Addition To Wages                        -

During the previous reporting year

Average number employees in Fte                 24

Actual working hours                                       40,030

Personnel Charges                                          1,161,063

Benefits In Addition To Wages                       

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

20

3

22

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

 

Gender and Education Level

 

 

 

 

 

Men

Full-Time

Part-Time

Total Fte

 

 

Primary education

-

-

-

 

 

Secondairy education

12

-

12

 

 

Higher education (non university)

-

-

-

 

 

Higher education (university)

-

1

1

 

 

Women

Full-Time

Part-Time

Total Fte

 

 

Primary education

-

-

-

 

 

Secondairy education

7

1

8

 

 

Higher education (non university)

1

1

2

 

 

Higher education (university)

-

-

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Working Category

Full-Time

Part-Time

Total Fte

 

 

Management

-

-

-

 

 

White collar worker

17

3

19

 

 

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

-

1

1

 

 

Leavers

-

1

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total of formal continuing vocational training initiatives for workers paid by the employer

Male

Female

 

 

Numberof employees

-

2

 

 

Numberof training hours

-

47

 

 

Net costs for enterprise

-

1,170

 

 

Total of less formal and informal continuing vocational training initiatives for workers paid by the employer

Male

Female

 

 

Numberof employees

-

-

 

 

Numberof training hours

-

-

 

 

Net costs for enterprise

-

-

 

 

Total of initial training initiatives at the expense of the employer

Male

Female

 

 

Numberof employees

-

-

 

 

Numberof training hours

-

-

 

 

Net costs for enterprise

-

-

 

 

 

 

 

 

 

 

 

Significant Events

 

Event Date 26/08/2014

Event Description

Event Details Neerlegging van het schriftelijk besluit van de aandeelhouders overeenkomstig artikel 556

van het wetboek van vennootschappen.

 

 

Company accounts

 

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

1,370,441,415

-1.73

1,394,587,107

-14.21

1,625,598,969

37,605,712

3544

Total operating expenses

1,357,277,773

-1.41

1,376,636,312

-14.81

1,615,924,691

37,529,249

3516

Operating result

13,163,642

-26.67

17,950,795

85.55

9,674,278

20,758

63314

Total financial income

542,814

-20.66

684,156

-70.10

2,288,167

65,836

724

Total financial expenses

12,866,520

-5.87

13,668,826

-13.15

15,737,852

130,544

9756

Results on ordinary operations before taxation

839,937

-83.09

4,966,125

131

-3,775,408

-51,528

1630

Taxation

159,381

-41.67

273,260

-

-

76,814

107

Results on ordinary operations after taxation

680,556

-85.50

4,692,865

124

-3,775,408

-105,501

645

Extraordinary items

317,414

8.53

-3,719,392

-189

4,136,643

141,113

124

Other appropriations

1

-

0

-

0

-

-

Net result

997,971

2.52

973,473

169

361,235

35,652

2699

OTHER INFORMATION

 

 

 

 

 

 

 

Gross Operating Margin

-

-

-

-

-

55,311

-

Dividends

-

-

-

-

-

198,417

-

Director remuneration

-

-

-

-

-

118,208

-

Employee costs

1,186,871

-2.20

1,21 3,584

-9.95

1,347,695

198,400

498

Wages and salary

853,501

-3.95

888,621

-9.56

982,514

152,298

460

Employee pension costs

-

-

-

-

-

755

-

 

Social security contributions

263,438

-3.72

273,605

-12.40

312,324

40,499

550

Other employee costs

69,933

36.17

51,358

-2.84

52,857

6,378

996

Amortization and depreciation

632,584

9.94

575,389

-21.34

731,514

21,163

2889

 

Balance sheet

Annual accounts

31-12-2013

%

31-12-2012

%

31-12-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

146,641

-

63,081

-

96,099

3,685

3879

Tangible fixed assets

5,01 8,646

-10.20

5,588,930

-6.10

5,951,777

1 82,257

2653

Land & building

1,686,471

-3.86

1,754,247

-1.94

1,788,966

353,541

377

Plant & machinery

649,546

-26.33

881,692

136

373,437

20,186

3117

Furniture & Vehicles

276,545

254

77,997

-84.09

490,280

19,957 7,387

1285

Leasing & Other Similar

Rights

2,265,836

-16.95

2,728,404

-13.37

3,149,602

227,967 30,853

893

Other tangible assets

140,248

-4.33

146,590

-1.94

149,492

6,776

1969

Financial fixed assets

1 97,566

-45.79

364,465

-7.11

392,368

427,144

-53.75

Total fixed assets

5,362,853

-10.86

6,016,476

-6.58

6,440,244

423,292

1166

Inventories

-

-

-

-

-

1,31 0,443

-

Raw materials & consumables

-

-

-

-

-

4,786,740

-

Work in progress

0

-

0

-

0

61

-100

Finished goods

0

-

0

-

0

656,083

-100

Other stocks

0

-

0

-

0

303,276

-100

Trade debtors

65,033,742

-45.62

11 9,581,235

86.88

63,987,998

1,880,648

3358

Cash

12,195,740

-20.67

1 5,374,351

-37.88

24,751,036

144,648

8331

other amounts receivable

114,892,919

-26.86

1 57,090,583

-16.25

187,575,078

310,779

36869

Miscellaneous current assets

1 5,063,242

-2.22

1 5,404,970

-21.67

19,667,713

56,291

26659

Total current assets

207,185,643

-32.61

307,451,139

3.88

295,981,825

3,389,180

6013

Total Assets

212,548,496

-32.19

313,467,615

3.65

302,422,069

3,747,207 298,286

5572

 

Current Liabilities

Trade creditors

23,078,356

-58.78

55,983,468

88.00

29,778,739

989,908

2231

Short term group loans

-

-

-

-

-

-

-

Financial debts

64,587,318

-47.15

122,197,334

0.42

121,690,309

2,741,149 25,398

2256

Current portion of long term debt

828,358

68.15

492,629

-0.24

493,805

156,486 17,188

429

Amounts Payable for Taxes, Remuneration & Social Security

157,329

-58.18

376,185

187

130,694

8,801 -

73.24

Miscellaneous current liabilities

3,221,645

-27.59

4,449,416

-17.58

5,398,199

1143

- -

Total current liabilities

91,873,006

-49.93

183,499,032

16.51

157,491,746

2,271,845

3943

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

Other long term loans

93,826,388

-8.37

102,400,528

-11.19

115,297,759

4953

- -

Deffered taxes

-

-

-

-

-

30,41 5 14,870

-

Provisions for Liabilities & Charges

4,737,486

-13.85

5,499,331

-32.27

8,119,806

19,982 0

23608

Other long term liabilities

0

-

0

-

0

26,518

-100

Total long term debts

98,563,874

-8.65

107,899,859

-12.57

123,417,565

701,671

13947

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

Issued share capital

21,220,034

-4.33

22,179,925

-1.94

22,618,900

487,645

4251

Share premium account

-

-

-

-

-

338,411

-

Reserves

891,582

801

-111,201

10.05

-1,106,142

272,686

226

Revaluation reserve

-

-

-

-

-

366,818

-

Total shareholders equity

22,111,616

0.19

22,068,724

2.58

21,512,758

773,691

2757

Working capital

115,312,637

-6.97

123,952,107

-10.50

138,490,079

1,117,335

10220

Cashflow

1,630,555

5.27

1,548,862

41.74

1,092,749

52,387

3012

Net worth

21,964,975

-0.18

22,005,643

2.75

21,416,659

770,006

2752

 

 


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

-83.33

0.36

156

-0.23

-14,00

0.43

Return on capital employed

0.70

-81.68

3.82

146

-2.60

423,00

-99

Return on total assets employed

0.40

-74.68

1.58

126

-1.25

-1,00

40.00

Return on net assets employed

3.80

-83.11

22.50

128

-17.55

411,00

-99

Sales / net working capital

11.88

5.60

11.25

-4.17

11.74

-54,00

-99

Stock turnover ratio

-

-

-

-

-

54,00

-

Debtor days

17.32

-44.66

31.30

117

14.37

339,67

-94.90

Creditor days

SHORT TERM STABILITY

6.21

-58.15

14.84

120

6.73

276,19

-97.75

Current ratio

2.26

34.52

1.68

-10.64

1.88

17,00

-97.83

Liquidity ratio / acid ratio

2.26

34.52

1.68

-10.64

1.88

15,00

-84.93

Current debt ratio

4.15

-50.06

8.31

13.52

7.32

104,00

-96.01

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

720.17

-29.39

1019.95

-7.61

1103.91

70,00

928

Equity in percentage

10.41

47.87

7.04

-1.12

7.12

-269,00

3.87

Total debt ratio

8.61

-34.77

13.20

1.07

13.06

104,00

-91.72

 

 

Industry comparison

 

Activity code                                        46480

Activity description                             Wholesale of watches and jewellery

industry average credit rating                         61.07

 

 


Payment Information

 

Suspension of payments / moratorium history

Amount                                                             -

Details                                                                         -

Payment expectations

Payment expectation days                              6.21

Day sales outstanding                          17.32

Industry comparison

Activity code                                                    46480

Activity description                                          Wholesale of watches and jewellery

Industry average payment expectation days   276.19

Industry average day sales

outstanding

339.67

 

 

Industry quartile analysis

 

Payment expectations

Company result                       6.21

Lower                                      127.87

Median                                    63.03

Upper                                       18.49

 

 

Day sales outstanding

 

Company result                       17.32

Lower                                      129.83

Median                                    55.41

Upper                                       23.16

 

Shareholder Details

 

Summary

Group - Number of Companies                        2

 

Company name                                   Number                        Latest financials         

- ROSY BLUE ENTERPRISES S.A.        B96232                         31-12-2012                   

- - ROSY BLUE NV                                413178230                    31-12-2013                   

 

 


Director details

 

Current director details

Name AMIT BHANUCHANDRA BHANSALI

Position Managing Director

Start Date 01/01/2009

Date of birth 09/12/1962

Street 11 BERKENLAAN ANTWERPEN

Post code 2610

Country Belgium

 

Position Director

Start Date 09/06/2010

Date of birth 09/12/1962

Street 11 BERKENLAAN ANTWERPEN

Post code 2610

Country Belgium

 

Name RAJKUMAR MEHTA

Position Director

Start Date 10/07/2013

Date of birth 21/01/1971

Street 15 AHORNENLAAN ANTWERPEN

Post code 2610

Country Belgium

Name RAJESH MEHTA

 

Position Director

Start Date 09/06/2010

Street

Post code

Country

 

Former director details

Name DILIP (DILIPKUMAR) RAMNIKLAL MEHTA

Position Managing Director

Start Date 09/06/2010

End Date 01/01/2012

Date of birth 13/11/1949

Street 50 KASTEELLEI BRASSCHAAT

Post code 2930

Country Belgium

 

Position Director

Start Date 09/06/2010

End Date 01/01/2012

Date of birth 13/11/1949

Street 50 KASTEELLEI BRASSCHAAT

Post code 2930

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.61.57

UK Pound

1

Rs.100.42

Euro

1

Rs.78.44

 

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.