MIRA INFORM REPORT

 

 

Report No. :

355519

Report Date :

19.12.2015

 

IDENTIFICATION DETAILS

 

Name :

BEAUTY GEMS BVBA

 

 

Registered Office :

Pelikaanstraat  62 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

30.09.2013

 

 

Date of Incorporation :

09.07.1999

 

 

Com. Reg. No.:

466572572

 

 

Legal Form :

Private  limited  liability

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employee :

1

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

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 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 a 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 summery

 

Business  number

466572572

Branche  Unit  Number

2092463412

Company  name

BEAUTY  GEMS  BVBA

Address

PELIKAANSTRAAT  62

 

2018 ANTWERPEN

Number  of  staff

1

Date  of  establishment

09/07/1999

Telephone  number

032253767

Fax  number

-

 

 

Commentary

 

The  business  was  established  over  16  years  ago.

The  business  has  1  employees.

The  business  has  been  at  the  address  for  over  5  years.

Operating  Result  in  the  latest  trading  period  increased  226%  on  the  previous  trading  period.

A  48%  growth  in  Total  Assets  occurred  during  the  latest  trading  period.

The  business  saw  an  increase  in  their  Cash  Balance  of  77%  during  the  latest  trading  period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

30/09/2013

16,040,944

53,526

590,890

1,224,728

30/09/2012

14,855,006

-539

551,802

1,207,920

30/09/2011

16,166,998

38,621

552,305

527,310

 

Accounts

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

30/09/2013

4,244,866

1

20,000

45,891

30/09/2012

2,850,100

1

20,000

6,540

30/09/2011

3,340,776

-

20,000

40,497

 

 

Trends

 

Profitability

Liquidity

Net  worth

Payment  expectations

 

Past  payments

 

Payment  expectation  days

54.52

Industry  average  payment

188.05

Industry  average  day  sales

194.92

expectation  days

 

outstanding

 

Day  sales  outstanding

51.31

 

 

 

 

Court  data  summary

 

BANKRUPTCY  DETAILS

Court  action  type

no

 

PROTESTED  BILLS

Bill  amount

-

 

NSSO  DETAILS

 

Date  of  summons

-

 

 

Company information

 

Business  number

466572572

Company  name

BEAUTY  GEMS  BVBA

Fax  number

-

Date  founded

09/07/1999

Company  status

active

Company  type

Private  limited  liability

 

 

 

company

Currency

Euro  (€)

Date  of  latest  accounts

30/09/2013

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and other  precious  stones

VAT  Number

BE.0466.572.572  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

 

 

Significant  Events

 

Event  Date

09/07/1999

Event  Description

Legal  creation

Event  Details

 

 

 

Company accounts

 

Assets

 

 

 

 

 

 

 

 

 

Annual  accounts

30-09-2013

%

30-09-2012

%

30-09-2011

%

30-09-2010

%

30-09-2009

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total  fixed  assets

14,070

-31.71

20,603

-17.57

24,995

80.71

13,831

7.37

12,882

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

9,339

-41.16

15,872

-25.36

21,265

68.72

12,603

8.15

11,654

Land  &  building

0

-

0

-

0

-

0

-

0

Plant  &  machinery

0

-

0

-

0

-

0

-

0

Furniture  &  Vehicles

9,339

-41.16

15,872

-25.36

21,265

68.72

12,603

8.15

11,654

Leasing  &  Other  Similar  Rights

0

-

0

-

0

-

0

-

0

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

4,731

0

4,731

26.81

3,731

203

1,228

0

1,228

Total  current  assets

4,230,797

49.52

2,829,497

-14.67

3,315,780

13.76

2,914,680

78.73

1,630,748

Inventories

1,809,952

93.78

934,034

25.99

741,362

-28.95

1,043,430

306

256,799

Raw  materials  &  consumables

0

-

0

-

0

-

0

-

0

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

0

-

0

-

0

-

0

-

0

Other  stocks

1,809,952

93.78

934,034

25.99

741,362

-28.95

1,043,430

306

256,799

Trade  debtors

2,255,031

27.46

1,769,234

-17.14

2,135,285

45.29

1,469,664

23.59

1,189,178

Other  amounts  receivable

15,255

-63.12

41,368

232

12,452

-

0

-100

1,451

Cash

150,558

77.42

84,861

-80.11

426,681

6.25

401,587

119

183,320

Miscellaneous  current  assets

0

-

0

-

0

-

0

-

0

Total  Assets

4,244,866

48.94

2,850,100

-14.69

3,340,776

14.08

2,928,512

78.17

1,643,629

 

 

Liabilities

 

Total  shareholders  equity

590,890

7.08

551,802

-0.09

552,305

5.48

523,633

1.95

513,609

Issued  share  capital

20,000

0

20,000

0

20,000

0

20,000

0

20,000

Share  premium  account

0

-

0

-

0

-

0

-

0

Revaluation  reserve

0

-

0

-

0

-

0

-

0

Reserves

570,890

7.35

531,802

-0.09

532,305

5.69

503,633

2.03

493,609

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

0

-

0

-

0

-

0

-

0

Creditors

3,653,976

58.99

2,298,298

-17.58

2,788,470

15.95

2,404,878

112

1,130,020

Other  long  term  loans

647,908

-4.26

676,721

-

0

-

0

-

0

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-

0

Total  long  term  debts

647,908

-4.26

676,721

-

0

-

0

-

0

Current  portion  of  long  term  debt

0

-

0

-

0

-

0

-

0

Financial  debts

596,572

258

166,328

-49.57

329,805

5.19

313,524

-12.69

359,097

Trade  creditors

2,383,382

64.76

1,446,578

-33.81

2,185,474

19.52

1,828,497

249

522,576

Amounts  Payable  for  Taxes,

26,114

201

8,672

-38.02

13,990

118

6,409

6.84

5,999

Remuneration  &  Social  Security

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

0

-

0

-100

259,202

1.07

256,448

5.82

242,349

Total  current  liabilities

3,006,068

85.38

1,621,578

-41.85

2,788,470

15.95

2,404,878

112

1,130,020

Total  Liabilities

4,244,866

48.94

2,850,100

-14.69

3,340,776

14.08

2,928,512

78.17

1,643,629

 

 

Ratio  analysis

 

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.33

-

0.00

-100

0.24

60.0

0.15

-28.57

0.21

Return  on  capital  employed

4.32

10800

-0.04

-100

6.99

182

2.47

22.28

2.02

Return  on  total  assets  employed

1.26

6300

-0.02

-101

1.16

163

0.44

-30.16

0.63

Return  on  net  assets  employed

9.06

9060

-0.10

-101

6.99

182

2.47

22.28

2.02

Sales  /  net  working  capital

13.10

6.50

12.30

-59.88

30.66

83.37

16.72

73.08

9.66

Stock  turnover  ratio

11.28

79.33

6.29

37.04

4.59

-62.50

12.24

130

5.31

Creditor  days

54.52

53.10

35.61

-28.10

49.53

-36.95

78.56

98.43

39.59

Debtor  days

51.31

18.04

43.47

-9.83

48.21

-23.38

62.92

-29.86

89.71

SHORT  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Current  ratio

1.41

-18.97

1.74

46.22

1.19

-1.65

1.21

-15.97

1.44

Liquidity  ratio  /  acid  ratio

0.81

-30.77

1.17

27.17

0.92

17.95

0.78

-36.07

1.22

Current  debt  ratio

5.09

73.13

2.94

-41.78

5.05

10.02

4.59

108

2.20

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

45,891

601

6,540

-83.85

40,497

133

17,339

23.33

14,059

Net  worth

590,890

7.08

551,802

-0.09

552,305

5.48

523,633

1.95

513,609

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

210.61

37.85

152.78

155

59.71

-0.27

59.87

-14.37

69.92

Equity  in  percentage

13.92

-28.10

19.36

17.12

16.53

-7.55

17.88

-42.78

31.25

Total  debt  ratio

6.18

48.20

4.17

-17.43

5.05

10.02

4.59

108

2.20

Working  capital

1,224,728

1.39

1,207,920

129

527,310

3.43

509,802

1.81

500,728

 

 

Profit  &  loss

 

 

 

 

 

 

 

 

 

Operating  Income

-

-

-

-

-

-

-

-

-

Turnover

16,040,944

7.98

14,855,006

-8.12

16,166,998

89.64

8,524,940

76.19

4,838,480

Total  operating  expenses

15,955,948

7.60

14,828,962

-7.92

16,104,345

89.57

8,495,037

76.32

4,818,098

Gross  Operating  Margin

130,220

-32.23

192,162

121

86,895

120

39,463

41.69

27,851

Operating  Charges

-

-

-

-

-

-

-

-

-

Employee  costs

35,916

-2.55

36,856

306

9,070

-

-

-

-

Wages  and  salary

28,481

-0.07

28,502

389

5,821

-

-

-

-

Employee  pension  costs

-

-

-

-

1,421

-

-

-

-

Social  security  contributions

6,154

1.22

6,080

382

1,260

-

-

-

-

Other  employee  costs

1,281

-43.69

2,274

300

568

-

0

-

0

Director  remuneration

-

-

-

-

-

-

-

-

-

Amortization  and  depreciation

6,803

-3.41

7,043

-40.44

11,825

61.66

7,315

25.53

5,827

Operating  result

84,996

226

26,044

-58.43

62,653

109

29,903

46.71

20,382

Total  financial  income

3,204

-

-

-

1,874

-12.25

2,135

-25.52

2,867

Total  financial  expenses

34,674

30.44

26,583

2.61

25,906

35.58

19,107

48.27

12,887

Results  on  ordinary  operations

53,526

9928

-539

-101

38,621

198

12,931

24.79

10,362

before  taxation

 

 

 

 

 

 

 

 

 

Extraordinary  Income

-

-

-

-

-

-

-

-

-

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

0

-

0

-

0

-

0

-

0

Results  for  the  Year  Before  Taxation

53,526

9928

-539

-101

38,621

198

12,931

24.79

10,362

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

14,438

40477

-36

-100

9,949

242

2,907

36.47

2,130

Results  on  ordinary  operations  after

39,088

7764

-503

-101

28,672

186

10,024

21.77

8,232

taxation

 

 

 

 

 

 

 

 

 

Net  result

39,088

7764

-503

-101

28,672

186

10,024

21.77

8,232

Profit  (Loss)  for  the  Year  to  be appropiated

39,088

7764

-503

-101

28,672

186

10,024

21.77

8,232

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social  Balance  Sheet  Details

 

Social  Balance  Sheet  Details

 

Social  Balance  Sheet

Total

During  the  reporting  year

 

ended  30-09-2013

 

Full-time  Employees

1

Part-time  Employees

-

Total  Fte  Employees

1

 

Number  of  hours  worked

 

Full-time  Employees

1,770

Part-time  Employees

-

Total

1,770

 

Personnel  Charges

 

Full-time  Employees

35,816

Part-time  Employees

-

Total

35,916

Benefits  In  Addition  To  Wages

-

 

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

1

Actual  working  hours

1,763

Personnel  Charges

36,856

Benefits  In  Addition  To  Wages

-

 

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration

1

-

1

Contracts

 

 

 

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

-

-

-

Higher  education  (non university)

-

-

-

Higher  education (university)

-

-

-

 

 

 

 

Women

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

-

-

-

Higher  education  (non university)

-

-

-

Higher  education (university)

-

-

-

 

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

-

-

-

Blue  collar  worker

-

-

-

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

-

-

-

Leavers

-

-

-

 

 

Total  of  formal  continuing  vocational  training  initiatives

 

 

for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  less  formal  and  informal  continuing  vocational

 

 

training  initiatives  for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  initial  training  initiatives  at  the  expense  of  the

 

 

employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

 

 

Industry  comparison

 

 

Activity  code

 

46761

Activity  description

 

Wholesale  of  diamonds  and  other  precious  stones

 

 

Payment  Information

 

Suspension  of  payments  /  moratorium  history

Amount

-

Details

-

 

Payment  expectations

 

Payment  expectation  days

54.52

Day  sales  outstanding

51.31

 

Industry  comparison

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment expectation  days

188.05

Industry  average  day  sales outstanding

194.92

 

 

Industry  quartile  analysis

 

Payment  expectations

Company  result

54.52

Lower

132.91

Median

60.64

Upper

29.07

 

 

Day  sales  outstanding

 

Company  result

51.31

Lower

132.02

Median

85.12

Upper

47.22

 

 

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

 

 

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

 

Position

Principal  Manager

Start  Date

22/03/2010

Street

38 QUINTEN  MATSIJSLEI  ANTWERPEN

Post  code

2018

Country

Belgium

 

 

Name

NIRAV  SHAH

Position

Principal  Manager

Start  Date

12/09/2001

Street

 

Post  code

 

Country

 

 

 

Name

PRATIKKUMAR  MEHTA

Position

Non  Statutory  Partner

Start  Date

09/07/1999

Street

32 MAHAVIR  SOCIETY  ZAVERI  SADAK

Post  code

 

Country

india

 

Former  director  details

 

 

 


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.66.42

UK Pound

1

Rs.99.17

Euro

1

Rs.72.14

Euro

1

Rs.72.06

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TRU

 


 

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

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NB

                                       New Business

 

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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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