MIRA INFORM REPORT

 

 

Report No. :

308011

Report Date :

16.02.2015

 

IDENTIFICATION DETAILS

 

Name :

GEMBLUE BVBA

 

 

Registered Office :

Hoveniersstraat 30 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

26.07.1994

 

 

Com. Reg. No.:

453084327

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesaler of diamonds and other precious stones

 

 

No. of Employees

01

 

 

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 – 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 name and address

 

Business number

453084327

Company name

GEMBLUE BVBA

Address

HOVENIERSSTRAAT 30

 

2018 ANTWERPEN

Number of staff

1

Date of establishment

26/07/1994

Telephone number

032269543

Fax number

032269543

 

 

Commentary

 

The business was established over 20 years ago.

The business has 1 employees.

The business has been at the address for over 9 years.

Operating Result in the latest trading period increased 27% on the previous trading period.

The business saw a decrease in their Cash Balance of 67% during the latest trading period

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX             NET WORTH

WORKING CAPITAL

30/06/2013

11 9,489,712

209,711 5,582,973

9,326,544

30/06/2012

11 4,059,846

179,701 5,443,542

9,342,226

30/06/2011

1 22,019,674

179,640 5,326,782

8,815,422

 

 

Accounts

 

DATE OF LATEST

ACCOUNTS                       BALANCE TOTAL      NUMBER OF EMPLOYEES           CAPITAL    CASHFLOW

30/06/2013                         49,850,946                 1                                                   5,000,000  199,837

30/06/2012                         49,130,095                 1                                                   5,000,000  175,333

30/06/2011                         30,644,070                 1                                                   5,000,000  175,657

 

 

Payment expectations

 

Past payments

 

Payment expectation days

19.59

Industry average payment expectation days

1 25.22

Industry average day sales outstanding

142.22

Day sales outstanding

145.67

 

 

 

 

Company information

 

Business number

453084327

Company name

GEMBLUE BVBA

Fax number

032269543

Date founded

26/07/1994

Company status

active

Company type

Private Limited Company (BL/LX)

Currency

Euro (€)

Date of latest accounts

30/06/2013

Activity code

46761

Liable for VAT

yes

Activity description

Wholesaler of diamonds and other precious stones

VAT Number

BE.0453.084.327 Check

VAT number

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

During the reporting year

 

 

ended 30-06-2013

 

 

Full-time Employees

1

 

Part-time Employees -

Total Fte Employees

1

 

 

Number of hours worked

Full-time Employees

1,71 7

 

Part-time Employees -

Total

1,71 7

 

 

Personnel Charges

Full-time Employees

30,326

 

Part-time Employees -

Total

30,326

 

Benefits In Addition To Wages -

 

During the previous reporting year

Average number employees in Fte

1

 

Actual working hours

1,627

 

Personnel Charges

29,798

 

Benefits In Addition To Wages -

 

 

 

 

 

Joint Industrial Committee (JIC)

 

JIC Code 218

Description Additional national joint committee for the employees

 

 

Significant Events

 

Event Date       30/06/2014

Event Description

Event Details    Belmark Diam Company krijgt de 1530 nieuwe aandelen

 

 

Profit & loss

 

Annual accounts

30-06-2013

%

30-06-2012

%

30-06-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

119,489,712

4.76

114,059,846

-6.52

122,019,674

47,116,700

153

Total operating expenses

11 7,811,11 7

4.50

112,740,102

-6.71

120,851,670

46,697,423

152

Operating result

1,678,595

27.19

1,319,744

12.99

1,168,005

134,643

1146

Total financial income

237

-27.77

328

-99

51,793

65,151

-99

Total financial expenses

1,469,120

28.83

1,140,371

9.63

1,040,157

151,179

871

Results on ordinary operations before taxation

209,711

16.70

179,701

0.03

179,640

43,103

386

Taxation

70,280

11.66

62,941

1.92

61,753

18,863

272

Results on ordinary operations after taxation

139,431

19.42

116,760

-0.96

117,887

29,580

371

Extraordinary items

0

-

0

-

0

2,347

-100

Other appropriations

0

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

139,431

19.42

116,760

-0.96

117,887

32,216

332

Gross Operating Margin

-

-

-

-

-

40,559

-

Dividends

-

-

-

-

-

207,593

-

Director remuneration

88,786

1.07

87,847

36.62

64,299

1 31,411

-32.44

Employee costs

30,326

1.77

29,798

22.94

24,238

143,169

-78.82

Wages and salary

24,329

0.90

24,111

31.00

18,405

126,655

-80.79

Employee pension costs

-

-

-

-

-

1,459

-

Social security contributions

4,952

16.33

4,257

-9.80

4,719

31,543

-84.30

Other employee costs

1,045

-26.92

1,430

28.45

1,113

2,941

-64.47

Amortization and depreciation

60,406

3.13

58,573

1.39

57,770

17,922

237

 

 

balance sheet

 

ASSETS

Annual accounts

30-06-2013

%

30-06-2012

%

30-06-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-0

-0

1,251

-100

Tangible fixed assets

428,101

-0.96

432,266

-11.85

490,391

188,977

126

Land & building

346,888

-9.18

381,962

-9.70

423,006

373,751

-7.19

Plant & machinery

4,909

379

1,024

-26.97

1,402

28,667

-82.88

Furniture & Vehicles

76,304

54.84

49,280

-25.31

65,982

15,297 3,995

398

Leasing & Other Similar Rights

-

-

-

-

-

42,007 20,215

-

Other tangible assets

0

-0

-0

10,346

-100

Financial fixed assets

2,380

0.01

2,380

0

2,380

40,002

-94.05

Total fixed assets

430,481

-0.96

434,646

-11.80

492,770

201,306

113

Inventories

1,461,301

-63.81

4,038,101

71.79

2,350,564

2,531,396

-42.27

Raw materials & consumables

-

-

-

-

-

113,995

-

Work in progress

0

-0

-0

1,766

-100

Finished goods

1,461,301

-63.81

4,038,101

71.79

2,350,564

1,612,091

-9.35

Other stocks

0

-0

-0

459,407

-100

Trade debtors

47,687,644

9.01

43,745,920

69.46

25,814,548

3,963,552

1103

Cash

182,151

-67.24

556,091

-68.24

1,750,796

721,246,392

-99

other amounts receivable

89,369

-74.85

355,336

50.96

235,391

146,073

-38.82

Miscellaneous current assets

0

-0

-0

-706,515,457

0

Total current assets

49,420,465

1.49

48,695,449

61.50

30,151,300

6,416,601

670

Total Assets

49,850,946

1.47

49,130,095

60.32

30,644,070

6,600,301 1,066,670

655

 

CURRENT LIABILITIES

 

Trade creditors

6,322,174

11.58

5,666,206

36.76

4,143,224

2,707,908

133

 

Short term group loans

-

-

-

-

-

-

-

 

Financial debts

33,603,505

0.26

33,517,039

96.93

17,019,972

3,821,286 113,934

779

 

Current portion of long term debt

44,495

4.58

42,548

6.73

39,865

101,621 13,680

-56.21

 

Amounts Payable for Taxes, Remuneration & Social Security

84,355

21.84

69,234

-17.81

84,234

7,508 -

186

 

Miscellaneous current liabilities

39,392

-32.31

58,195

19.79

48,583

-82.42

- -

 

Total current liabilities

40,093,921

1.88

39,353,223

84.45

21,335,878

4,592,042

773

 

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

- -

 

Other long term loans

4,174,052

-3.68

4,333,331

8.84

3,981,410

214

- -

 

Deffered taxes

-

-

-

-

-

58,297 69,470

-

 

Provisions for Liabilities & Charges

0

-

0

-

0

4,802 0

-100

 

Other long term liabilities

0

-

0

-

0

97,846

-100

 

Total long term debts

SHAREHOLDERS EQUITY

4,174,052

-3.68

4,333,331

8.84

3,981,410

585,144

613

 

Issued share capital

5,000,000

0

5,000,000

0

5,000,000

874,642

471

 

Share premium account

-

-

-

-

-

115,228

-

 

Reserves

582,973

31.44

443,542

35.73

326,782

508,759

14.59

 

Revaluation reserve

-

-

-

-

-

1,047,738

-

 

Total shareholders equity

5,582,973

2.56

5,443,542

2.19

5,326,782

1,412,059

295

 

Working capital

9,326,544

-0.17

9,342,226

5.98

8,815,422

1,824,559

411

 

Cashflow

199,837

13.98

175,333

-0.18

175,657

46,745

327

 

Net worth

5,582,973

2.56

5,443,542

2.19

5,326,782

1,410,808

295

 

 

ratio analysis

 

Annual accounts

TRADING PERFORMANCE

30-06-2013

change(%)

30-06-2012

change(%)

30-06-2011

Industry average 2013

%

Profit Before Tax

0.18

12.50

0.16

6.67

0.15

-5,00

3.60

Return on capital employed

2.15

16.85

1.84

-4.66

1.93

8,00

-73.12

Return on total assets employed

0.42

13.51

0.37

-37.29

0.59

-2,00

21.00

Return on net assets employed

3.76

13.94

3.30

-2.08

3.37

4,00

-6.00

Sales / net working capital

12.81

4.91

12.21

-11.78

13.84

201,00

-99

Stock turnover ratio

1.22

-65.54

3.54

83.42

1.93

57,00

-97.86

Debtor days

145.67

4.06

139.99

81.29

77.22

142,22

2.43

Creditor days

SHORT TERM STABILITY

19.59

6.82

18.34

46.60

12.51

125,22

-84.36

Current ratio

1.23

-0.81

1.24

-12.06

1.41

4,00

-91.80

Liquidity ratio / acid ratio

1.20

6.19

1.13

-13.08

1.30

3,00

-60.00

Current debt ratio

7.18

-0.69

7.23

80.30

4.01

15,00

-52.13

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

677.45

-2.68

696.11

76.23

395.01

259,00

161

Equity in percentage

11.20

1.08

11.08

-36.25

17.38

-296,00

3.78

Total debt ratio

7.93

-1.25

8.03

69.05

4.75

16,00

-50.44

 

 

Payment Information

 

Payment expectations

 

Payment expectation days

19.59

Day sales outstanding

145.67

 

 

Industry comparison   

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

outstanding

 

 

 

Industry quartile analysis

 

Payment expectations

 

Company result

19.59

Lower

127.58

Median

76.66

Upper

47.13

 

 

Day sales outstanding

 

Company result           145.67

Lower                         103.77

Median                        54.98

Upper                           25.26

 

 

Shareholder Details

 

Group Structure

No group structure for this company

 

Minority Interests

No minority interests found

 

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Jitendra

Middle name

-

 

Surname

SHAREHOLDER DETAILS

Bagadia

 

 

 

Start date Percentage owned

SHAREHOLDER ADDRESS

19/11/2013(estimated)

End date

 

 

Street name

Hoveniersstraat

House number

30

 

Minor town

-

Postal town

Antwerpen

 

 

 

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

29/12/2012

 

Street

42 VAN EYCKLEl ANTWERPEN

 

Post code

2018

 

Country

Belgium

 

 

 

 

Name

BAGADIA JITANDRA ODHAVAJl

 

Name

DHARMESH KUVARJIBHAl DONDA

 

Position

Principal Manager

 

Start Date

19/01/2012

 

Street

59 BELGlELEl ANTWERPEN

 

Post code

2018

 

Country

Belgium

 

 

 

Former director details

 

Name                              JITENDRA ODHAVAJl BAGADIA                                             

Position                          Principal Manager                                                                   

Start Date                       20/09/1994                                                                             

End Date                         Unknown date                                                                        

Street                              30 HOVENlERSSTRAAT ANTWERPEN                                   

Post code                        2018                                                                                      

Country                           Belgium

                                      

Name                               BAGADIA RAMYAVADAM ODHAVJl                                      

Position                         Principal Manager

Start Date                      10/12/2009

End Date                        30/06/2010

Street                             42 VAN EYCKLEl 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.62.14

UK Pound

1

Rs.95.78

Euro

1

Rs.71.05

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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%)

 

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.