MIRA INFORM REPORT

 

 

Report No. :

306235

Report Date :

02.02.2015

 

IDENTIFICATION DETAILS

 

Name :

SAMIR GEMS NV

 

 

Registered Office :

Hoveniersstraat 30, Bus 279, Offices 454 – 465, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012            

 

 

Date of Incorporation :

01.04.1982

 

 

Com. Reg. No.:

423673729

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesaler of watches and jewellery

 

 

No. of Employees :

From 1 To 4 Employees

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Slow but correct

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 – September 30, 2014

 

Country Name

Previous Rating

(30.06.2014)

Current Rating

(30.09.2014)

Belgium

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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              423673729

Company name                 SAMIR GEMS NV

Address                          Hoveniersstraat 30, Bus 279, Offices 454 – 465, 2018 Antwerpen

Number of staff                 From 1 To 4 Employees

Date of establishment        01/04/1982

Telephone number             032275853

Fax number                     032264549

 

 

Commentary

 

The business was established over 31 years ago.

The business has been at the address for over 3 years.

A 38% growth in Total Assets occurred during the latest trading period.

The business saw an increase in their Cash Balance of 188% during the latest trading period.

 

 

Accounts

 

Date of latest accounts

Turnover

Profit Before Tax

Net worth

Working capital

31/12/2012

191,552,565

330,932

24,995,866

26,673,403

31/12/2011

174,837,311

295,488

24,800,692

26,911,703

31/12/2010

113,159,559

159,690

24,609,401

26,660,445

 

Accounts

 

Date of latest accounts

Balance Total

Number of Employees

Capital

Cashflow

31/12/2012

93,805,441

From 1 To 4 Employees

20,000,000

293,861

31/12/2011

67,971,294

2

20,000,000

292,956

31/12/2010

47,948,150

2

20,000,000

178,367

 


Payment expectations

 

Past payments

Payment expectation days                     24.18

Industry average payment

expectation days                                   256.22

Day sales outstanding                           105.05

Industry average day sales

outstanding                                           298.84

 

 

Court data summary

 

Bill amount                              -

NSSO details

Date of summons                     -

 

 

Company information

 

Business number                     423673729

Company name                        SAMIR GEMS NV

Fax number                              032264549

Date founded                            01/04/1982

Company status                       active

Company type                          Public Limited Liability Company (BE)

Currency                                  Euro (€)

Date of latest accounts             31/12/2012

Activity code                            46480

Liable for VAT                          yes

Activity description                  Wholesale of watches and jewellery

 

 

Balance sheet details

 

Social Balance Sheet Details

Social Balance Sheet Total

During the reporting year

ended 31-12-2012

Full-time Employees                            2

Part-time Employees                            1

Total Fte Employees                            3

Number of hours worked

Full-time Employees                            2,690

Part-time Employees                            1,040

Total                                                    3,730

Personnel Charges

Full-time Employees                            52,525

Part-time Employees                            20,890

Total                                                    73,416

Benefits In Addition To Wages            

 

 

During the previous reporting year

Average number employees in Fte       3

Actual working hours                           4,824

Personnel Charges                               85,382

 

 

Personnel (NSSO classification)

 

Code -

Description                                          FROM 1 TO 4 EMPLOYEES

 

 

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                    15/05/2013

Event Description

Event Details                De heer Samir Bhansali schrijft in op 61 nieuwe aandelen en de heer Anjal Bhansali

schrijft in op 671 nieuwe aandelen.

 

 


Profit & loss

 

Annual accounts

31.12.2012             %

31.12.2011             %

31.12.2010          %

industry average 2012

%

Weeks

52

52

52

 

 

Currency

EUR

EUR

EUR

 

 

Turnover

191,552,565       9.56   

174,837,311      54.51

113,159,559

39,029,323

390

Total operating expenses

189,863,922       9.62   

173,199,565      54.59

112,040,485

38,660,226

391

Operating result

1,688,643            3.11

1,637,746          46.35

1,119,074

109,625

1440

Total financial income

1,153                -65.76

3,367                -24.10

4,436

66,253

-98.26

Total financial expenses

1,358,864            0.98

1,345,625           39.61

963,820

248,929

445

| Results on ordinary operations before taxation

330,932             11.99

295,488              85.04

159,690

-76,921

430

Taxation

135,758             30.29

104,197             96.34

53,070

15,383

782

Results on ordinary operations after taxation

195,174               2.03

191,291             79.41

106,620

-87,085

224

Extraordinarv items

0                            --

--                             0

0

-22,121

0

Other appropriations

0.00                       --

--                        0.00

0

-

-

Net result

195,174               2.03

191,291            79.41

106,620

-109,133

178

 

other information

 

 

 

Gross Operating Margin

-

-

-

63,396

-

Dividends

-

-

-

137,637

-

Director remuneration

102,036            

 -8.85

111,938              4.70

106,913

114,347

-10.77

Employee costs

73,416             

 -14.01

85,382                7.00

79,793

222,604

-67.02

Wages and salary

59,601          

   -16.46

71,344                8.65

65,666

172,827

-65.51

Employee pension costs

-

-

-

3,154

-

Social security contributions

12,212           

  -7.88

13,256                7.70

12,308

46,223

-73.58

Other employee costs

1,603                  104

782               

   -57.00

1,819

6,114

-73.78

Amortization and depreciation

98,687          

    -2.93

101,664              41.70

71,747

23,816

314

 


Annual accounts                                                                                            31.12.2012                              %                    31.12.2011             %             31.12.2010            %              industry average 2012 %

 

Weeks                                                                                    52                                           52                           52                      

Currency                                                                               EUR                                       EUR                       EUR                  

 

Tangible fixed assets                              3,299,814 -1.62 3,354,002 -2.76 3,449,242 201,019         1541

Land & building                                3,158,060 -0.86 3,185,433 -2.09 3,253,334 376,355         739

Plant & machinery                           11,501        -19.98 14,372        -21.51 18,311        24,305            -52.68

 

 

Furniture & Vehicles                           130,254      -15.53 154,196      -13.18 177,597      20,845 8,230  524

 

Intangible fixed assets                                                        0              -               0              -               0              4,058      -100

 

Other tangible assets                         0               -         0               -         0               10,421            -100

Financial fixed assets                             262,264      2038 12,264       0.00    12,264        581,115           -54.87

Total fixed assets                                  3,562,078 5.82    3,366,266 -2.75 3,461,506 557,112          539

Inventories                                           33,947,904 47.29 23,047,918 49.94 15,371,592 1,932,521        1656

Raw materials & consumables           -                -         -                -         -                5,256,220        -

Work in progress                                0               -         0               -         0               352                 -100

 

Finished goods                                 33,947,904 47.29 23,047,918 49.94 15,371,592 1,188,337        2756

Other stocks                                    0               -         0               -         0               295,544           -100

Trade debtors                                        55,129,437 34.84 40,885,500 42.48 28,694,915 2,667,060        1967

Cash                                                    901,577      188     312,953      180     111,570      184,057           389

other amounts receivable                        263,895      -26.42 358,657      16.23 308,567      392,421           -32.75

Miscellaneous current assets                    550            -         0               -         0               57,580            -99

Total current assets                                90,243,362 39.68 64,605,028 45.22 44,486,644 4,825,819        1770

 

 


Current liabilities

 

Trade creditors

12,576,255

122

5,659,278

221

1,758,047

1,352,020

830

Short term group loans

-

-

-

-

-

-

-

Financial debts

50,669,461

59.52 31,764,694

100

15,830,264

5,094,423 37,143

894

Current portion of long term debt

139,689

-13.22 160,962

-13.14 185,308

100,793 16,884

38.59

Amounts Payable for Taxes. Remuneration & Social Security

127,404

231

38,460

314

9,286

10,916-

209

Miscellaneous current liabilities

57,151

-18.28 69,931

61.53

43,294

-88.26

--

Total current liabilities

63,569,959

68.65

37,693,325

111

17,826,199 3,643,205

1644

                                                    

Long term debts and liabilities

Long term group loans

-

-

-

-

-

-

--

Other long term loans

5,239,615

-4.34

5,477,276

-0.64

5,512,550

450

--

Deffered taxes

-

-

-

-

-

41,956 23,311

-

Provisions for Liabilities & Charges

0

-

0

-

0

15,054 0

-100

Other long term liabilities

0

-

0

-

0

266,905

-100

Total long term debts

5,239,615

-4.34

5,477,276

-0.64

5,512,550

659,913

693

                                                    

shareholders equity

Issued share capital

20,000,000

0

20,000,000

0

20,000,000 683,338

2826

Share premium account

-

-

-

-

-

255,692

-

Reserves

4,672,866

4.36

4,477,692

4.46

4,286,401

311,470

1400

Revaluation reserve

323,000

0

323,000

0

323,000

526,518

-38.65

Total shareholders equity

24,995,866

0.79

24,800,692

0.78

24,609,401

1,011,534

2371

Working capital

26,673,403

-0.89

26,911,703 0.94

26,660,445

1,182,614

2155

Cashflow

293,861

0.31

292,956

64.24

178,367

-89,631

327

Net worth

24,995,866

0.79

24,800,692 0.78

24,609,401

1,007,476

2381

 


Ration analysis

 

Annual Accounts

31.12.2012

%

31.121.2011

%

31.12.2010

Industry Average

%

Profit Before Tax

0.17

0

0.17

21.43

0.14

-122,00

0.14

Return on capital employed

1.09

11.22

0.98

84.91

0.53

333,00

-99

Return on total assets employed

0.35

-18.60

0.43

30.30

0.33

-11,00

3.18

Return on net assets employed

1.32

10.92

1.19

83.08

0.65

336,00

-99

Sales / net working capital

7.18

10.46

6.50

53.30

4.24

1,00

-99

Stock turnover ratio

17.72

34.45

13.18

-2.95

13.58

629,00

-97.18

Debtor days

105.05

23.08

85.35

-7.79

92.56

232,00

-54.72

Creditor days

24.18

102

11.93

108

5.73

154,00

-84.30

                                                                

short term stability

Current ratio

1.42

-16.96

1.71

-31.60

2.50

66,00

-98.35

Liquidity ratio / acid ratio

0.89

-19.09

1.10

-32.52

1.63

59,00

-98.49

Current debt ratio

2.54

67.11

1.52

111

0.72

86,00

-97.05

Liquidity ratio reprocessed

:

-

-

-

-

-

-

                                                                

Long term stability

, Gearing

224.23

48.68

150.81

72.39

87.48

261,00

-14.09

Equity in percentage

26.65

-26.97

36.49

-28.91

51.33

-1.227,00

2.17

Total debt ratio

2.75

58.05

1.74

83.16

0.95

86,00

-96.80

 

 

Industry comparison

 

Activity code                            6480

Activity description                  Wholesale of watches and jewellery

 

 


Suspension of payments / moratorium history

 

Amount                                     -

Details                                      -

Payment expectations

Payment expectation days        24.18

Day sales outstanding 105.05

 

 

Industry comparison

 

Activity code                            46480

Activity description                  Wholesale of watches and jewellery

Industry average payment

expectation days                      256.22

Industry average day sales

outstanding                              298.84

 

 

Industry quartile analysis

 

Payment expectations

Company result                        24.18

Lower                                       125.80

Median                                     57.54

Upper                                       17.14

Day sales outstanding

Company result                        105.05

Lower                                       123.34

Median                                     55.69

Upper                                       22.32

 

 

Summary

 

Group - Number of Companies             0

Linkages - Number of Companies        0

Number of Countries                            0


Individual Shareholders

 

Shareholder Name

Forename                                 Anjal

Middle name                            -

Surname                                  Bhansali

Shareholder Details

Start date                                 03/06/2013(estimated)

End date                                  -

Percentage owned                    -

Shareholder Address

Street name                              Flamingolaan

House number                         5

Minor town                               Wilrijk

Postal town                              Antwerpen

Post code                                 2610

Country                                    Belgium

Shareholder Name

Forename                                 Samir

Middle name -

Surname                                  Bhansali

Shareholder Details

Start date                                 03/11/1999(estimated)

End date                                  -

Percentage owned                    -

Shareholder Address

Street name                              Flamingolaan

House number                         5

Minor town                               Wilrijk

Postal town                              Antwerpen

Post code                                 2610

Country                                    Belgium

 

 

Summary

 

Group - Number of Companies             0

Linkages - Number of Companies        0

Number of Countries                            0

 

 

court data

 

there is no data for this company

Director details

 

 

Current director details

 

Name SAMIR JAYANTILAL BHANSALI

 

Position           Director

Start Date         27/03/1996

Street               5 FLAMINGOLAAN ANTWERPEN

Post code         2610

Country            Belgium

 

Name               SAMIR JAYANTILAL BHANSALI

Position           Chairman of the Board

Start Date         27/03/1996

Street               5 FLAMINGOLAAN ANTWERPEN

Post code         2610

Country            Belgium

Name               SAMIR JAYANTILAL BHANSALI

Position           Managing Director

Start Date         28/04/2007

Street               5 FLAMINGOLAAN ANTWERPEN

Post code         2610

Country            Belgium

 

Name               ANJAL BHANSALI

Position           Managing Director

Start Date         27/04/2013

Street               5 FLAMINGOLAAN ANTWERPEN

Post code         2610

Country            Belgium

Name               ANJAL BHANSALI

Position           Director

Start Date         27/04/2013

Street               5 FLAMINGOLAAN ANTWERPEN

Post code         2610

Country            Belgium

 

 

Former director details

 

Name                           SUNIL ARVINDKUMAR SHAH

Position                       Director

Start Date                     28/04/2007

End Date                      27/04/2013

Street                           102 BELGIËLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           MEERA ZAVERI

Position                       Director

Start Date                     28/04/2007

End Date                      28/04/2013

Street                           5 FLAMINGOLAAN ANTWERPEN

Post code                     2018

Country                        Belgium

Name                           ZAVERI MEERA

Position                       Director

Start Date                     28/04/2007

End Date                      31/12/2010

Street                           5 FLAMINGOLAAN ANTWERPEN

Post code                     2610

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.61.76

UK Pound

1

Rs.93.13

Euro

1

Rs.70.03

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

MNL

 

               

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.