MIRA INFORM REPORT

 

 

Report No. :

307423

Report Date :

11.02.2015

 

IDENTIFICATION DETAILS

 

Name :

M. RAJESH EBVBA       

 

 

Registered Office :

Hoveniersstraat 30-Bus 231, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

11.02.1994

 

 

Com. Reg. No.:

452095224

 

 

Legal Form :

One Person Private Limited Company

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones.

 

 

No. of Employees :

2

 

 

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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 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         452095224

Company name            M. RAJESH EBVBA

Address                       HOVENIERSSTRAAT 30-BUS 231

2018 ANTWERPEN

Number of staff            2

Date of establishment 11/02/1994

Telephone number       032320122

Fax number                  032327108

 

 

Ultimate holding company

 

Company name                       

DAMASCUS JEWELS FZE

 

 

Commentary

 

The business was established over 20 years ago.

The business has 1 employees.

The business is part of a group.

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

Operating Result in the latest trading period decreased 45% on the previous trading period.

Pre-tax profits decreased by 37% compared to the previous trading period.

Turnover in the latest trading period decreased 33% on the previous trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

59,949,692

444,759

5,425,176

5,756,121

31/12/2012

90,473,961

710,807

5,092,564

5,430,662

31/12/2011

70,803,580

526,432

4,584,178

5,068,235

 

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

18,384,541

2

4,217,250

378,732

31/12/2012

19,988,715

2

4,217,250

541,559

31/12/2011

16,728,825

2

4,217,250

394,263

 

 

Payment Expectations

 

Past payments

 

 

Payment expectation days

39.83

Industry average payment expectation days

124.39

 

Industry average day sales outstanding

141.74

Day sales outstanding

71.48

 

 

 

 

 

Court data summary

 

Court action type

no

PROTESTED BILLS

 

Bill amount

-

NSSO DETAILS

 

Date of summons

-

 

 

Company information

 

Business number

452095224

 

Company name

M. RAJESH EBVBA

Fax number

032327108

 

Date founded

11/02/1994

Company status

active

 

Company type

One Person Private Limited Company (BE)

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.0452.095.224 Check VAT number

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

 

Joint Industrial committee (JIC)

 

JIC Code

218

Description category

Additional national joint committee for the employees

 

 


Company Accounts

 

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

381,044

-1.25

385,857

2.91

374,949

-7.75

406,443

-5.82

431,575

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

Tangible fixed assets

381,044

-1.25

385,857

2.91

374,949

-7.75

406,443

-5.82

431,575

Land & building

293,422

-6.50

313,819

-6.10

334,215

-5.75

354,612

-5.44

375,008

Plant & machinery

2,016

16.22

1,735

-6.88

1,863

-44.59

3,362

-42.94

5,892

Furniture & Vehicles

85,605

21.77

70,303

80.87

38,870

-19.80

48,469

-4.35

50,675

Leasing & Other Similar Rights  

-

-

-

-

-

-

-

-

-

Other tangible assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Financial fixed assets             

-

-

-

-

-

-

-

-

-

 

Total current assets

18,003,497

-8.16

19,602,858

19.87

16,353,876

42.10

11,508,387

33.52

8,619,409

Inventories

6,157,681

36.85

4,499,668

112

2,116,955

-37.99

3,413,994

63.86

2,083,522

Raw materials & consumables

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

6,157,681

36.85

4,499,668

112

2,116,955

-37.99

3,413,994

63.86

2,083,522

Other stocks

0

-

0

-

0

-

0

-

0

Trade debtors

Other amounts receivable

11,739,923 57,669

-22.04 930

15,057,999 5,594

12.48 0.80

13,387,727 5,550

66.61 -84.70

8,035,354 36,274

31.07 49.73

6,130,479 24,227

 

 

 

 

 

 

 

 

 

 

Cash

28,196

-14.48

32,972

-96.06

837,122

5933

13,874

-96.28

373,069

Miscellaneous current assets

20,027

202

6,625

1.57

6,522

-26.64

8,891

9.60

8,112

 

 

 

 

 

 

 

 

 

 

Total Assets

18,384,541

-8.03

19,988,715

19.49

16,728,825

40.40

11,914,830

31.64

9,050,984

Liabilities

Total shareholders equity

5,425,176 6.53

5,092,564

11.09 4,584,178

218

1,437,059

27.72

1,125,134

 

Issued share capital

4,217,250 0

4,217,250

1 0

4,217,250

251

1,200,000

20.0

1,000,000

 

Share Premium accounts

-

-

-

-

-

-

-

-

-

Revolution Reserve

-

-

-

-

-

-

-

-

-

Reserves

1,207,926

38.00

875,314

138

366,928

54.78

237,059

89.44

125,134

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes

-

-

-

-

-

-

-

-

 

Creditors

12,959,365

-13.00

14,896,151

22.66

12,144,647

15.91

10,477,771

32.20

7,925,850

Other long term loans

711,990

-1.65

723,954

-15.72

859,005

-66.63

2,573,802

-2.33

2,635,293

Long term group loans

-

-

-

-

-

-

-

-

-

Other long term liabilities

0

-

0

-

0

-

0

-

0

Total long term debts

711,990

-1.65

723,954

-15.72

859,005

-66.63

2,573,802

-2.33

2,635,293

Current portion of long term debt

79,823

26.01

63,346

10.84

57,149

-6.15

60,896

-1.37

61,744

Financial debts

5,437,065

4573

116,328

-93.44

1,772,389

14752

11,933

52.48

7,826

Trade creditors

6,472,868

-53.14

13,812,387

48.92

9,274,733

19.82

7,740,386

51.09

5,122,981

Amounts Payable for Taxes,

249,954

39.84

178,743

15.74

154,432

268

41,860

-3.24

43,262

Remuneration & Social Security

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

7,666

450

1,393

-94.83

26,939

-44.90

48,894

-10.69

54,744

Total current liabilities

12,247,375

-13.58

14,172,197

25.58

11,285,642

42.78

7,903,969

49.40

5,290,557

Total Liabilities

18,384,541

-8.03

19,988,715

19.49

16,728,825

40.40

11,914,830

31.64

9,050,984

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ratio Analysis

 

TRADING PERFORMANCE

Profit Before Tax                                    0.74 -6.33                0.79 6.76                 0.74 117                  0.34 -39.29             0.56

Return on capital employed                 7.25 -40.67              12.22 26.37             9.67 144                  3.96 -6.60                4.24

Return on total assets employed         2.42 -32.02              3.56 13.02               3.15 136                  1.33 -24.43              1.76

Return on net assets employed           8.20 -41.26              13.96 21.60             11.48 3.80               11.06 -22.00            14.18

Sales / net working capital                   10.41 -37.52            16.66 19.26             13.97 7.13               13.04 53.41             8.50

Stock turnover ratio                              10.27 106                4.97 66.22               2.99 -58.82              7.26 -1.36                7.36

Creditor days                                         39.83 -29.45            56.46 16.20             48.59 -20.36            61.01 -8.72              66.84

Debtor days                                           71.48 17.66             60.75 -11.98            69.02 10.59             62.41 -21.07            79.07

SHORT TERM STABILITY

Current ratio                                           1.47 6.52                 1.38 -4.83                1.45 -0.68                1.46 -10.43              1.63

Liquidity ratio / acid ratio                      0.97 -9.35                1.07 -15.08              1.26 23.53               1.02 -17.74              1.24

Current debt ratio                                  2.26 -18.71              2.78 13.01               2.46 -55.27              5.50 17.02               4.70

Liquidity ratio reprocessed                  -         -                    -        -                     -         -                    -           -                  -

Cashflow                                                378,732 -30.07        541,559 37.36         394,263 174            143,750 -5.76          152,542

Net worth                                                5,425,176 6.53        5,092,564 11.09     4,584,178 218         1,437,059 27.72      1,125,134

LONG TERM STABILITY

Gearing                                                  114.81 547              17.74 -69.75            58.65 -68.15            184.17 -23.39          240.40

Equity in percentage                             29.51 15.82             25.48 -7.01              27.40 127                12.06 -2.98              12.43

Total debt ratio                                      2.39 -18.43              2.93 10.57               2.65 -63.65             7.29 3.55                                 7.04

Working capital                                     5,756,121 5.99        5,430,662 7.15        5,068,235 40.61      3,604,418 8.28        3,328,852

 

 

PROFIT & LOSS

 

Operating Income

59,951,076

-33.74

90,484,844

27.80

70,804,470

50.67

46,994,210

66.06

28,299,183

Turnover

59,949,692

-33.74

90,473,961

27.78

70,803,580

50.67

46,993,748

66.06

28,299,080

Total operating expenses

59,311,215

-33.58

89,295,559

28.17

69,670,315

50.45

46,307,681

65.52

27,976,830

Gross Operating Margin

-

-

-

-

-

-

-

-

-

 

Operating Charges

59,312,599

-33.59

89,306,443

28.18

69,671,204

50.45

46,308,143

65.52

27,976,933

Employee costs

111,954

2.64

109,070

24.14

87,861

88.02

46,729

11.30

41,986

Wages and salary

87,939

5.97

82,984

28.73

64,465

75.07

36,823

27.40

28,903

Employee pension costs           -               -           -               -         -               -         -               - -

Social security contributions

18,784

1.58

18,491

21.29

15,246

82.08

8,373

12.27

7,458

Other employee costs

5,231

-31.13

7,595

-6.81

8,150

431

1,533

-72.75

5,625

Director remuneration               -               -           -               -         -               -         -               - -

Amortization and depreciation

46,120

39.03

33,173

-0.66

33,394

4.93

31,826

-14.60

37,269

 

Operating result

638,477

-45.82

1,178,401

3.98

1,133,265

65.18

686,067

112

322,250

Total financial income

181,164

7424645

2

93.65

1

-79.00

6

-99

608

 

Total financial expenses

374,882

-19.83

467,596

-22.94

606,834

15.11

527,185

222

163,261

 

Results on ordinary operations before taxation

444,759

-37.43

710,807

35.02

526,432

231

158,888

-0.44

159,597

 

Extraordinary Income

15,803

-

-

-

-

-

-

-

-

Extraordinary Charges

15,943

-

-

-

-

-

8,653

-

------------

Extraordinary items

-140

-

0

-

0

0

-8,653

-

0

 

Results for the Year Before Taxation

444,619

-37.45

710,807

35.02

526,432

250

150,235

-5.87

159,597

Other appropriations

-

-

-

-

-

-

-

-

 

Taxation

112,008

-44.67

202,421

22.26

165,563

332

38,311

-13.57

44,324

Results on ordinary operations after taxation

332,751

-34.55

508,386

40.88

360,869

199

120,577

4.60

115,273

 

Net result

332,611

-34.58

508,386

40.88

360,869

222

111,924

-2.91

115,273

 

Profit (Loss) for the Year to be

332,611

-34.58

508,386

40.88

360,869

222

111,924

-2.91

115,273

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet                           Total

During the reporting year

ended 31-12-2013

Full-time Employees                            2

Part-time Employees                            0

Total Fte Employees                            2

 

Number of hours worked

Full-time Employees                            3,511

Part-time Employees                            -

Total                                                    3,511

 

Personnel Charges

Full-time Employees                            111,954

Part-time Employees                            -

Total                                                    111,954

Benefits In Addition To Wages             -

 

During the previous reporting year

Average number employees in Fte       2

Actual working hours                           3,557

Personnel Charges                               109,070

Benefits In Addition To Wages -

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

2

-

2

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

2

-

2

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

2

-

2

Blue collar worker

-

-

-

Other

-

-

-

 

 

 

 

New Staff and Leavers

Full-Time

Part-Time

Total Fte

New Starters

-

-

-

Leavers

-

-

-

 

 

 

 

 

 

 

 

 

 

 

 

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

 

Suspension of payments / moratorium history

Amount                                     -

Details                                      -

 

Payment expectations

Payment expectation days        39.83

Day sales outstanding 71.48

 

 

Industry comparison

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Industry average payment

expectation days                      124.39

Industry average day sales

Outstanding                             141.74

 

 

Industry quartile analysis

Payment expectations

Company result                        39.83

Lower                                       122.66

Median                                     76.39

Upper                                       46.98

 

 

Day sales outstanding

Company result                        71.48

Lower                                       102.84

Median                                     54.50

Upper                                       24.07

 

 

Shareholders Details

 

Summary

Group - Number of Companies             2

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             2

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

 

Former director details

Name                           KISHORBHAI SHAILESH

Position                       Director

Start Date                     31/05/2000

End Date                      Unknown date

Street                           -

Post code                     -

Country                        -

 

Name                           MARGARETA VAN POPPEL

Position                       Principal Manager

Start Date                     30/09/1997

End Date                      Unknown date

Street                           OTTIGNIES-LOUVAIN-LA-NEUVE

Post code                     -

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.61.96

UK Pound

1

Rs.94.41

Euro

1

Rs.70.20

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

NIT

 

               

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.