MIRA INFORM REPORT

 

 

Report No. :

355820

Report Date :

22.12.2015

 

IDENTIFICATION DETAILS

 

Name :

AJARI GEMS BVBA

 

 

Registered Office :

Hoveniersstraat, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

08.09.1997

 

 

Com. Reg. No.:

461487891

 

 

Legal Form :

Private  Limited  Liability Company

 

 

Line of Business :

Wholesale  of  diamonds  and other  precious  stones

 

 

No. of Employees :

1

 

 

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 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 name and address

 

Business  number

461487891

Branche  Unit  Number

2083591375

Company  name

AJARI  GEMS  BVBA

Address

HOVENIERSSTRAAT  30

 

2018 ANTWERPEN

Number  of  staff

1

Date  of  establishment

08/09/1997

Telephone  number

032333664

Fax  number

032331908

 

 

Commentary

 

The business was established over 18 years ago.

The business has 1 employees.

The business has been at the address for over 16 years.

Pre-tax profits increased by 32% compared to the previous trading period.

The business saw an increase in their Cash Balance of 69% during the latest trading period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2014

36,535,068

44,830

1,580,002

1,047,221

31/12/2013

42,159,542

33,787

1,547,350

989,312

31/12/2012

26,044,774

37,534

1,523,080

954,299

 

Accounts

 

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2014

19,934,771

1

18,600

84,987

31/12/2013

19,876,519

1

18,600

76,766

31/12/2012

11,584,421

1

18,600

75,828

 

 

Payment expectations

 

Past  payments

 

Payment  expectation  days

180.57

Industry  average  payment

188.05

Industry  average  day  sales

194.92

expectation  days

 

outstanding

 

Day  sales  outstanding

100.15

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

 

Court  action  type

no

 

 

Company information

 

Business  number

461487891

Company  name

AJARI  GEMS  BVBA

Fax  number

032331908

Date  founded

08/09/1997

Company  status

active

Company  type

Private  limited  liability

 

 

 

company

Currency

Euro  (€)

Date  of  latest  accounts

31/12/2014

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and

VAT  Number

BE.0461.487.891  Check  VAT

 

other  precious  stones

 

number

Belgian  Bullettin  of  Acts

moniteur  belge Publications

 

 

 

 

 

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

category

 

 

Significant  Events

 

 

Event  Date

07/05/2012

Event  Description

re-appointment  of  director(s)

Event  Details

Commentaar  07-05-2012:  Herbenoemd  als  zaakvoerder  :  Sanghvi  Bharat  en  Golchna  Manish.

Event  Date

08/09/1997

Event  Description

Legal  creation

Event  Details

 

 

 

COMPANY ACCOUNTS

 

Assets

 

 

 

 

 

 

 

 

 

 

Annual  accounts

31-12-2014

%

31-12-2013

%

31-12-2012

%

31-12-2011

%

31-12-2010

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total  fixed  assets

780,318

-6.29

832,653

-5.34

879,670

-1.93

897,000

1.30

885,525

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

780,318

-6.29

832,653

-5.34

879,670

-1.93

897,000

1.30

885,525

Land  &  building

730,688

-3.67

758,537

-3.54

786,387

-3.42

814,236

-3.31

842,085

Plant  &  machinery

2,890

-57.40

6,784

3.20

6,573

-11.71

7,445

98.83

3,745

Furniture  &  Vehicles

46,741

-30.58

67,332

-22.35

86,710

15.12

75,319

89.75

39,694

Leasing  &  Other  Similar  Rights

0

-

0

-

0

-

0

-

0

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

0

-

0

-

0

-

0

-

0

Total  current  assets

19,154,453

0.58

19,043,866

77.90

10,704,751

29.48

8,267,812

-28.19

11,513,981

Inventories

8,145,452

-31.57

11,902,926

262

3,286,932

-12.31

3,748,358

-39.28

6,172,795

Raw  materials  &  consumables

0

-

0

-

0

-

0

-

0

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

8,145,452

-31.57

11,902,926

262

3,286,932

-12.31

3,748,358

-39.28

6,172,795

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

10,024,789

52.37

6,579,147

-3.04

6,785,169

107

3,269,794

-28.43

4,568,424

Other  amounts  receivable

291,576

233

87,455

1217

6,639

-99

809,667

10.61

731,984

Cash

682,962

69.41

403,140

-31.40

587,676

34.81

435,945

1174

34,199

Miscellaneous  current  assets

9,674

-86.41

71,198

85.72

38,335

846

4,048

-38.46

6,579

Total  Assets

19,934,771

0.29

19,876,519

71.58

11,584,421

26.40

9,164,812

-26.09

12,399,505

 

 

                                                                                                                                                      

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

1,580,002

2.11

1,547,350

1.59

1,523,080

1.96

1,493,766

2.84

1,452,537

Issued  share  capital

18,600

0

18,600

0

18,600

0

18,600

0

18,600

Share  premium  account

0

-

0

-

0

-

0

-

0

Revaluation  reserve

0

-

0

-

0

-

0

-

0

Reserves

1,561,402

2.14

1,528,750

1.61

1,504,480

1.99

1,475,166

2.88

1,433,937

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

35,428

-3.51

36,717

-3.39

38,005

-3.28

39,293

-3.17

40,582

Creditors

18,319,341

0.15

18,292,452

82.50

10,023,335

31.34

7,631,753

-30.02

10,906,386

Other  long  term  loans

212,109

-10.84

237,898

-12.82

272,884

-2.39

279,561

3.67

269,677

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-

0

Total  long  term  debts

247,537

-9.86

274,615

-11.67

310,889

-2.50

318,854

2.77

310,259

Current  portion  of  long  term  debt

25,789

-26.29

34,986

11.54

31,367

15.39

27,184

136

11,507

Financial  debts

0

-

0

-100

1,485

-

0

-100

42

Trade  creditors

18,044,953

0.28

17,995,123

101

8,928,373

61.95

5,512,899

-46.95

10,392,831

Amounts  Payable  for  Taxes, Remuneration  &  Social  Security

36,396

52.09

23,931

-21.91

30,645

-54.92

67,984

93.79

35,082

Miscellaneous  current  liabilities

94

-81.79

515

-99

758,581

-56.51

1,744,125

784

197,248

Total  current  liabilities

18,107,232

0.29

18,054,554

85.17

9,750,452

32.62

7,352,192

-30.88

10,636,709

Total  Liabilities

19,934,771

0.29

19,876,519

71.58

11,584,421

26.40

9,164,812

-26.09

12,399,505

 

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.12

50.0

0.08

-42.86

0.14

-22.22

0.18

12.50

0.16

Return  on  capital  employed

2.45

32.43

1.85

-9.76

2.05

-35.74

3.19

-25.29

4.27

Return  on  total  assets  employed

0.22

29.41

0.17

-46.88

0.32

-49.21

0.63

3.28

0.61

Return  on  net  assets  employed

2.84

30.28

2.18

-11.38

2.46

-36.43

3.87

-25.29

5.18

Sales  /  net  working  capital

34.89

-18.14

42.62

56.17

27.29

-22.01

34.99

-36.29

54.92

Stock  turnover  ratio

22.29

-21.04

28.23

123

12.62

7.86

11.70

-8.67

12.81

Creditor  days

180.57

15.73

156.03

24.39

125.44

99

62.97

-20.13

78.84

Debtor  days

100.15

75.83

56.96

-40.10

95.09

155

37.25

7.63

34.61

 

SHORT TERM STABILITY

 

Current  ratio

1.06

0.95

1.05

-4.55

1.10

-1.79

1.12

3.70

1.08

Liquidity  ratio  /  acid  ratio

0.61

52.50

0.40

-47.37

0.76

24.59

0.61

22.00

0.50

Current  debt  ratio

11.46

-1.80

11.67

82.34

6.40

30.08

4.92

-32.79

7.32

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

84,987

10.71

76,766

1.24

75,828

-16.08

90,360

-49.10

177,530

Net  worth

1,580,002

2.11

1,547,350

1.59

1,523,080

1.96

1,493,766

2.84

1,452,537

 

LONG TERM STABILITY

                                                                                                                                                      

Gearing

15.06

-14.63

17.64

-12.11

20.07

-2.29

20.54

6.10

19.36

Equity  in  percentage

7.93

1.93

7.78

-40.84

13.15

-19.33

16.30

39.20

11.71

Total  debt  ratio

11.62

-1.94

11.85

79.27

6.61

28.60

5.14

-31.83

7.54

Working  capital

1,047,221

5.85

989,312

3.67

954,299

4.22

915,620

4.37

877,271

 

Profit  &  loss

 

 

 

 

 

 

 

 

 

 

Operating  Income

36,739,077

-13.81

42,627,245

63.66

26,046,378

-18.71

32,040,684

-33.50

48,180,262

Turnover

36,535,068

-13.34

42,159,542

61.87

26,044,774

-18.71

32,038,394

-33.50

48,179,773

Total  operating  expenses

36,476,591

-13.35

42,096,067

62.04

25,979,433

-18.70

31,953,935

-33.59

48,115,704

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

36,680,600

-13.82

42,563,770

63.83

25,981,037

-18.70

31,956,225

-33.59

48,116,192

Employee  costs

40,161

22.60

32,758

-36.12

51,281

-18.69

63,072

-4.04

65,730

Wages  and  salary

31,727

26.69

25,044

-39.96

41,709

-18.82

51,379

-1.58

52,205

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

6,667

7.12

6,224

-20.87

7,865

-24.65

10,438

7.13

9,743

Other  employee  costs

1,767

18.56

1,491

-12.72

1,708

36.11

1,255

-66.82

3,782

Director  remuneration

101,664

10.94

91,638

13.99

80,390

-

-

-

-

Amortization  and  depreciation

52,335

-0.31

52,496

12.86

46,513

-5.33

49,131

29.52

37,932

Operating  result

58,477

-7.87

63,475

-2.85

65,340

-22.64

84,459

31.82

64,070

Total  financial  income

16,224

334

3,737

1276

271

557

41

-99

44,078

Total  financial  expenses

29,872

-10.63

33,425

19.04

28,078

5.08

26,720

-18.74

32,883

Results  on  ordinary  before  taxation operations

44,830

32.68

33,787

-9.98

37,534

-35.04

57,780

-23.23

75,264

Extraordinary  Income

1,527

-

-

-

1,553

-

-

-

132,777

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

1,527

-

0

-100

1,553

-

0

-100

132,777

Results  for  the  Year  Before Taxation

46,356

37.20

33,787

-13.56

39,087

-32.35

57,780

-72.23

208,042

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

14,993

38.75

10,806

-2.31

11,061

-38.00

17,840

-35.97

27,862

Results  on  ordinary  operations after  taxation

29,837

29.83

22,981

-13.19

26,473

-33.72

39,940

-15.74

47,402

Net  result

32,652

34.54

24,270

-17.21

29,315

-28.90

41,229

-70.47

139,598

Profit  (Loss)  for  the  Year  to  be appropiated

 

35,154

31.31

26,772

-15.86

31,817

-27.24

43,731

-28.06

60,787

Dividends

 

-

-

-

-

-

-

-

-

-

 

 

 

 

 

Social Balance Sheet Details

                                                                                                                                                                     

Social  Balance  Sheet

Total

During  the  reporting  year

 

ended  31-12-2014

 

Full-time  Employees

1

Part-time  Employees

0

Total  Fte  Employees

1

Number  of  hours  worked

 

Full-time  Employees

1,771

Part-time  Employees

388

Total

2,159

Personnel  Charges

 

Full-time  Employees

34,470

Part-time  Employees

5,691

Total

40,161

Benefits  In  Addition  To  Wages

-

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

1

Actual  working  hours

1,789

Personnel  Charges

32,758

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

-

-

-

 

 

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

1

-

-

Secondairy  education

-

-

-

Higher  education  (non university)

-

-

-

Higher  education (university)

-

-

-

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

1

-

1

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

-

1

1

 

 

Industry average 

 

Activity Code

46761

Activity description

Wholesale of diamonds and other precious stones

 

 

Payment Information

 

Suspension of payments / moratorium history

 

 

Payment expectations

 

Payment  expectation  days

180.57

Day  sales  outstanding

100.15

 

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

180.57

Lower

132.91

Median

60.64

Upper

29.07

 

 

Day sales outstanding

 

Company  result

100.15

Lower

132.02

Median

85.12

Upper

47.22

 

 

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

Manager

Start  Date

01/07/2012

Street

34 JACOB  JORDAENSSTRAAT  ANTWERPEN

Post  code

2018

Country

Belgium

 

 

Name

Manish  Shah

Name

Manish  Golchha

Position

Manager

Start  Date

01/07/2010

Street

25 SNEEUWBESLAAN  ANTWERPEN

Post  code

2610

Country

Belgium

 

 

Name

Bharat  Sanghvi

Position

Manager

Start  Date

08/09/1997

Street

118 LANGE  HERENTALSESTRAAT  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.66.29

UK Pound

1

Rs.98.71

Euro

1

Rs.72.33

EURO

1

Rs.72.40

 

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

SNT

 


               

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.