MIRA INFORM REPORT

 

 

Report No. :

337858

Report Date :

22.08.2015

 

IDENTIFICATION DETAILS

 

Name :

SAMDIMON BVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.02.1986

 

 

Com. Reg. No.:

428516306

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones.

 

 

No. of Employee :

6

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Belgium

A2

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 shifts in foreign demand, particularly in Belgium’s EU trade partners. Roughly three-quarters of Belgium's trade is with other EU countries. In 2014 Belgian GDP grew by 0.9%, the unemployment rate stabilized at 8.5%, and the the budget deficit was 3.2% of GDP. Prime Minister Charles MICHEL’s center-right government has pledged to further reduce the deficit in response to EU pressure to reduce Belgium’s high public debt, which remains above 100% of GDP, but such efforts could also dampen economic growth. In addition to restrained public spending, low wage growth and high unemployment promise to curtail a more robust recovery in private consumption. The government has pledged to pursue an reform program to improve Belgium’s competitiveness, including changes to tax policy, labor market rules, and welfare benefits. These changes risk worsening tensions with trade unions and triggering extended strikes.

 

Source : CIA

 

 

Company summary

 

Business number                     428516306

Branche Unit Number               2029179028

Company name                        SAMDIMON BVBA

Address                                   HOVENIERSSTRAAT 30

2018 ANTWERPEN

Number of staff                        6

Date of establishment               05/02/1986

Telephone number                   032329300

Fax number                              032329316

 

 

Commentary

 

The business was established over 29 years ago.

The business has 5 employees.

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

Net Worth increased by 34% during the latest trading period.

Pre-tax profits increased by 36% compared to the previous trading period.

The business saw an increase in their Cash Balance of 217% during the latest trading period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

134,708,722

168,480

6,645,492

12,213,913

31/12/2012

125,718,059

123,190

4,949,293

7,999,079

31/12/2011

127,725,550

196,593

4,865,445

7,942,477

 

 

ACCOUNTS

 

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

46,362,567

6

81,803

146,090

31/12/2012

50,464,915

6

62,000

126,387

31/12/2011

49,940,120

6

62,000

187,641

 

 

Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past  payments

 

Payment  expectation  days

30.63

Industry  average  payment

105.98

Industry  average  day  sales

171.71

expectation  days

 

outstanding

 

Day  sales  outstanding

92.64

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                       No

 

PROTESTED BILLS

Bill amount                                --

 

NSSO DETAILS

Date of summons                     --

 

 

Company information

 

Business  number

428516306

Company  name

SAMDIMON  BVBA

Fax  number

032329316

Date  founded

05/02/1986

Company  status

active

Company  type

Private  Limited  Company

 

 

 

(BL/LX)

Currency

Euro  (€)

Date  of  latest  accounts

31/12/2013

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and other  precious  stones

VAT  Number

BE.0428.516.306  Check  VAT number

Belgian  Bullettin  of  Acts Publications

moniteur  belge

 

 

 

 

Contractor details

 

Registered  contractor

-

number

 

Contractor  description

-

Date  struck  off  register

 

 

 

PERSONNEL  (NSSO  CLASSIFICATION)

 

Code

-

Description

-

 

 

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

 

 

 

SIGNIFICANT EVENTS

 

Event Date

21/10/2011

Event Description

 

Event Details

Neerlegging van de eenparige schriftelrjke beslurtvorming van de aandeeihouders dd. 21 oktober 2011 houdende goedkeuring, in overeenstemming met artikel 556 van het Wetboek van vennootschappen, van bepalingen die van toepassing zijn ingev

 

 

Event Date

21/10/2011

Event Description

 

Event Details

l van een controlewijziging.

 

 

Company accounts

 

ASSETS

 

 

 

 

 

 

 

 

 

Annual  accounts

31-12-2013

%

31-12-2012

%

31-12-2011

%

31-12-2010

%

31-12-2009

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total  fixed  assets

345,309

22.50

281,896

-10.34

314,413

-14.00

365,607

-8.63

400,132

Intangible  fixed  assets

0

-

0

-100

15

-93.83

240

-48.41

465

Tangible  fixed  assets

334,739

22.06

274,231

-10.65

306,933

-14.65

359,599

-8.71

393,899

Land  &  building

307,473

25.74

244,533

-4.49

256,025

-4.30

267,518

-4.12

279,010

Plant  &  machinery

24,720

1.74

24,297

-34.50

37,095

-46.94

69,915

-23.23

91,070

Furniture  &  Vehicles

2,546

-52.87

5,402

-60.89

13,813

-37.68

22,166

-6.94

23,820

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

10,570

37.91

7,664

2.68

7,464

29.42

5,767

0

5,767

Total  current  assets

46,017,258

-8.30

50,183,019

1.12

49,625,708

40.25

35,382,904

137

14,928,431

Inventories

9,236,869

17.45

7,864,772

-6.03

8,369,047

-3.24

8,649,417

178

3,102,460

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

9,236,869

17.45

7,864,772

-6.03

8,369,047

-3.24

8,649,417

178

3,102,460

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

34,191,431

-17.20

41,292,255

1.62

40,635,958

53.84

26,414,606

129

11,524,330

Other  amounts  receivable

510,485

39.83

365,075

10.42

330,638

9.54

301,855

7.23

281,495

Cash

2,067,918

217

650,345

135

276,696

2601

10,244

-5.83

10,878

Miscellaneous  current  assets

10,555

-0.16

10,572

-20.92

13,368

97.09

6,783

-26.81

9,268

Total  Assets

46,362,567

-8.13

50,464,915

1.05

49,940,120

39.70

35,748,510

133

15,328,563

 

 

LIABILITIES

 

Total  shareholders  equity

6,645,492

34.27

4,949,293

1.72

4,865,460

2.82

4,732,226

1.84

4,646,561

Issued  share  capital

81,803

31.94

62,000

0

62,000

0

62,000

0

62,000

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

6,563,689

34.30

4,887,293

1.75

4,803,460

2.85

4,670,226

1.87

4,584,561

Provisions  for  Liabilities  &

0

-

0

-

0

-

0

-

0

Charges

 

 

 

 

 

 

 

 

 

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

39,717,075

-12.74

45,515,621

0.98

45,074,660

45.33

31,016,284

190

10,682,002

Other  long  term  loans

-

-

-

-

-

-

-

-

-

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

5,913,730

77.50

3,331,681

-1.76

3,391,429

2.90

3,295,764

7.05

3,078,821

Total  long  term  debts

5,913,730

77.50

3,331,681

-1.76

3,391,429

2.90

3,295,764

7.05

3,078,821

Current  portion  of  long  term  debt

-

-

-

-

-

-

-

-

-

Financial  debts

22,288,403

-20.17

27,919,387

-5.17

29,440,473

135

12,497,729

728

1,508,714

Trade  creditors

11,187,156

-19.93

13,972,100

17.77

11,863,512

-20.21

14,869,007

160

5,715,626

Amounts  Payable  for  Taxes,

67,658

-12.10

76,973

-24.43

101,851

69.50

60,088

-45.03

109,308

Remuneration  &  Social  Security

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

260,128

20.72

215,481

-22.32

277,395

-5.55

293,697

8.96

269,533

Total  current  liabilities

33,803,345

-19.87

42,183,940

1.20

41,683,231

50.37

27,720,521

264

7,603,181

Total  Liabilities

46,362,567

-8.13

50,464,915

1.05

49,940,120

39.70

35,748,510

133

15,328,563

 

 

RATIO ANALYSIS

 

TRADING  PERFORMANCE

 

Profit  Before  Tax

0.13

30.0

0.10

-33.33

0.15

15.38

0.13

18.18

0.11

Return  on  capital  employed

1.34

-10.07

1.49

-37.39

2.38

66.43

1.43

55.43

0.92

Return  on  total  assets  employed

0.36

50.0

0.24

-38.46

0.39

21.88

0.32

-30.43

0.46

Return  on  net  assets  employed

2.54

2.01

2.49

-38.37

4.04

66.26

2.43

59.87

1.52

Sales  /  net  working  capital

11.03

-29.83

15.72

-2.24

16.08

43.70

11.19

32.58

8.44

Stock  turnover  ratio

6.86

9.58

6.26

-4.43

6.55

-35.08

10.09

100

5.02

Creditor  days

30.63

-25.26

40.98

20.25

34.08

-46.37

63.55

87.63

33.87

Debtor  days

92.64

-22.72

119.88

3.24

116.12

3.28

112.43

65.29

68.02

 

SHORT  TERM  STABILITY

 

Current  ratio

1.36

14.29

1.19

0

1.19

-7.03

1.28

-34.69

1.96

Liquidity  ratio  /  acid  ratio

1.09

9.00

1.00

1.01

0.99

3.12

0.96

-38.46

1.56

Current  debt  ratio

5.09

-40.26

8.52

-0.58

8.57

46.25

5.86

257

1.64

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

146,090

15.59

126,387

-32.64

187,641

35.39

138,590

26.99

109,137

Net  worth

6,645,492

34.27

4,949,293

1.72

4,865,445

2.82

4,731,986

1.85

4,646,096

 

LONG  TERM  STABILITY

 

Gearing

335.39

-40.55

564.11

-6.77

605.09

129

264.10

713

32.47

Equity  in  percentage

14.33

46.08

9.81

0.72

9.74

-26.44

13.24

-56.32

30.31

Total  debt  ratio

5.98

-35.00

9.20

-0.65

9.26

41.37

6.55

184

2.30

Working  capital

12,213,913

52.69

7,999,079

0.71

7,942,477

3.66

7,662,383

4.60

7,325,250

 

 

Industry comparison

 

Activity code                46761

Activity description      Wholesale of diamonds and other precious stones

industry average

credit rating                 64.48

Industry average

credit limit                   140177.31

 

 

Payment Information

 

PAYMENT  INFORMATION  SUMMARY

 

 

Total  number  of  Invoices  available

1

Total  number  of  Invoices  paid  within  or  up  to  30  days  after  the  due  date

1

Total  number  of  Invoices  paid  more  than  30  days  after  the  due  date

0

Total  number  of  Invoices  currently  outstanding  where  the  due  date  has  not  yet  been  reached

0

Total  number  of  Invoices  currently  outstanding  beyond  the  due  date

0

 

 

SUSPENSION  OF  PAYMENTS  /  MORATORIUM  HISTORY

 

Amount

-

Details

-

 

 

PAYMENT  EXPECTATIONS

 

Payment  expectation  days

30.63

Day  sales  outstanding

92.64

 

 

INDUSTRY  COMPARISON

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment

105.98

expectation  days

 

Industry  average  day  sales

171.71

outstanding

 

 

 

Industry quartile analysis

 

PAYMENT EXPECTATIONS

 

Company result            30.63

Lower                           118.91

Median                         75.65

Upper                           46.13

 

 

DAY SALES OUTSTANDING

 

Company result            92.64

Lower                           102.70

Median                         55.21

Upper                           25.50

 

 

Shareholder Details

 

SUMMARY

 

Group - Number of Companies             0

Linkages - Number of Companies        0

Number of Countries                            0

 

 

GROUP STRUCTURE

No group structure for this company.

 

 

MINORITY SHAREHOLDERS

No minority shareholders found

 

 

MINORITY INTERESTS

No minority interests found

 

 

COMPANIES THAT MATCH THIS ADDRESS

No Companies Match this address

 

 


Linked Companies

 

SUMMARY

 

Group - Number of Companies             0

Linkages - Number of Companies        0

Number of Countries                            0

 

 

SUMMONS

There is no data for this company

 

 

PROTESTED BILLS

There is no data for this company

 

 

BANKRUPTCY AND OTHER LEGAL EVENTS

There is no data for this company

 

 

Director details

 

CURRENT DIRECTOR DETAILS

 

Name

KAMLESH  KUMAR  PRABHULAL  AGRAWAL

Position

Principal  Manager

Start  Date

12/07/2012

Street

155 HEISTRAAT  ANTWERPEN

Post  code

2610

Country

Belgium

Name

NITIN  SANGHVI

Position

Managing  Director

Start  Date

06/05/2007

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

 

 

FORMER DIRECTOR DETAILS

 

Name

KAMLESH  KUMAR  PRABHULAL  AGRAWAL

Position

Managing  Director

Start  Date

21/10/2011

End  Date

30/11/2011

Street

155 HEISTRAAT  ANTWERPEN

Post  code

2610

Country

Belgium

Position

Director

Start  Date

10/04/1996

End  Date

30/11/2011

Street

155 HEISTRAAT  ANTWERPEN

Post  code

2610

Country

Belgium

Name

NITIN  SANGHVI

Position

Director

Start  Date

06/05/1997

End  Date

Unknown  date

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Name

SONAL  NITIN  SANGHVI

Position

Principal  Manager

Start  Date

01/10/2011

End  Date

06/07/2012

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Name

SONAL  NITIN  SANGHVHI

Position

Principal  Manager

Start  Date

30/11/2011

End  Date

06/07/2012

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Position

Director

Start  Date

01/10/2011

End  Date

30/11/2011

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Name

NITIN  HAJARIMAL  SANGHVI

Position

Managing  Director

Start  Date

16/07/2011

End  Date

31/12/2011

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Position

Director

Start  Date

16/11/2007

End  Date

28/02/2011

Street

3 KASTANJELAAN  ANTWERPEN

Post  code

2020

Country

Belgium

Name

CHADRAKANT  BHANSALI  KAUSHIK

Position

Principal  Manager

Start  Date

12/08/1997

End  Date

Unknown  date

Street

18 EEKHOORNLAAN  ANTWERPEN

Post  code

2610

Country

Belgium

Name

SONAL  SANGHVI

Position

Principal  Manager

Start  Date

30/11/2011

End  Date

Unknown  date

Street

 

Post  code

 

Country

 

 


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.65.83

UK Pound

1

Rs.103.38

Euro

1

Rs.74.27

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

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%)

 

 

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.