MIRA INFORM REPORT

 

 

Report No. :

307426

Report Date :

23.02.2015

 

IDENTIFICATION DETAILS

 

Name :

SPLENDOR DIAGEM LTD.

 

 

Registered Office :

Flat F, 13/F., Winner Building, 36 Man Yue Street, Hunghom, Kowloon

 

 

Country :

Hong Kong

 

 

Date of Incorporation :

20.05.2005

 

 

Com. Reg. No.:

36097651

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Trader of Jewelry & All Kinds of Diamonds. 

 

 

No. of Employees :

5 [Including Associates]

 

 

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)

Hong Kong

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

HONG KONG - ECONOMIC OVERVIEW

 

Hong Kong has a free market economy, highly dependent on international trade and finance - the value of goods and services trade, including the sizable share of re-exports, is about four times GDP. Hong Kong has no tariffs on imported goods, and it levies excise duties on only four commodities, whether imported or produced locally: hard alcohol, tobacco, hydrocarbon oil, and methyl alcohol. There are no quotas or dumping laws. Hong Kong's open economy left it exposed to the global economic slowdown that began in 2008. Although increasing integration with China, through trade, tourism, and financial links, helped it to make an initial recovery more quickly than many observers anticipated, its continued reliance on foreign trade and investment leaves it vulnerable to renewed global financial market volatility or a slowdown in the global economy. The Hong Kong government is promoting the Special Administrative Region (SAR) as the site for Chinese renminbi (RMB) internationalization. Hong Kong residents are allowed to establish RMB-denominated savings accounts; RMB-denominated corporate and Chinese government bonds have been issued in Hong Kong; and RMB trade settlement is allowed. The territory far exceeded the RMB conversion quota set by Beijing for trade settlements in 2010 due to the growth of earnings from exports to the mainland. RMB deposits grew to roughly 12% of total system deposits in Hong Kong by the end of 2013. The government is pursuing efforts to introduce additional use of RMB in Hong Kong financial markets and is seeking to expand the RMB quota. The mainland has long been Hong Kong's largest trading partner, accounting for about half of Hong Kong's total trade by value. Hong Kong's natural resources are limited, and food and raw materials must be imported. As a result of China's easing of travel restrictions, the number of mainland tourists to the territory has surged from 4.5 million in 2001 to 34.9 million in 2012, outnumbering visitors from all other countries combined. Hong Kong has also established itself as the premier stock market for Chinese firms seeking to list abroad. In 2012 mainland Chinese companies constituted about 46.6% of the firms listed on the Hong Kong Stock Exchange and accounted for about 57.4% of the Exchange's market capitalization. During the past decade, as Hong Kong's manufacturing industry moved to the mainland, its service industry has grown rapidly. Credit expansion and tight housing supply conditions have caused Hong Kong property prices to rise rapidly; consumer prices increased by more than 4% in 2013. Lower and middle income segments of the population are increasingly unable to afford adequate housing. Hong Kong continues to link its currency closely to the US dollar, maintaining an arrangement established in 1983. In 2013, Hong Kong and China signed new agreements under the Closer Economic Partnership Agreement, adopted in 2003 to forge closer ties between Hong Kong and the mainland. The new measures, effective from January 2014, cover services and trade facilitation, and will improve access to the mainland's service sector for Hong Kong-based companies.

 

Source : CIA

 

 

Company name & address

 

SPLENDOR DIAGEM LTD.

 

ADDRESS:                   Flat F, 13/F., Winner Building, 36 Man Yue Street, Hunghom, Kowloon, Hong Kong.

 

PHONE:                        2311 5480;  2311 5481;  2311 5482

 

FAX:                             2721 4630;  2311 5485

 

E-MAIL:                        presto@prestotrade.com.hk

 

 

MANAGEMENT

 

Managing Director:  Mr. Varshit Jain

 

 

SUMMARY

 

Incorporated on:  20th May, 2005.

 

Organization:  Private Limited Company.

 

Issued Share Capital:     HK$1,000,000.00

 

Business Category:       Jewellery Trader.

 

Employees:  5.  (Including associate)

 

Main Dealing Banker:     Bank of Baroda, Hong Kong.

 

Banking Relation:  Satisfactory.

 

 

Name 

 

SPLENDOR  DIAGEM  LTD.

 

 

ADDRESS

 

Registered Head Office:-

Flat F, 13/F., Winner Building, 36 Man Yue Street, Hunghom, Kowloon, Hong Kong.

 

Associated Companies:-

King Sun Trading

Flat A, 11/F., Austin Mansion, 15A Austin Avenue, Kowloon, Hong Kong.

Presto Trade, Hong Kong.  (Same address)

Prestorise Intertrade Co. Ltd., Thailand.

Priyaank International Co. Ltd., Thailand.

Smart Art Jewellery Ltd., Thailand.

 

 

BUSINESS REGISTRATION NUMBER

 

36097651

 

 

COMPANY FILE NUMBER

 

0971439

 

 

MANAGEMENT

 

Managing Director:  Mr. Varshit Jain

 

 

ISSUED SHARE CAPITAL

 

 HK$1,000,000.00

 

 

SHAREHOLDERS

 

(As per registry dated 20-05-2014)

Name

 

No. of shares

Varshit JAIN

 

500,000

Praveen RAGHUNATH LODHA

 

500,000

 

 

––––––––

 

Total:

1,000,000

=======

 

 

DIRECTORS

 

(As per registry dated 20-05-2014)

Name

(Nationality)

 

Address

Varshit JAIN

Flat A, 13/F., Block 8, Tung Chung Crescent, 2 Mei Tung Street, Tung Chung, New Territories, Hong Kong.

 

Praveen RAGHUNATH LODHA

Flat A, 11/F., Austin Mansion, 15A Austin Avenue, Tsimshatsui, Kowloon, Hong Kong.

 

 

SECRETARY

 

(As per registry dated 20-05-2014)

Name

Address

Co. No.

Lodestar Secretaries Ltd.

13/F., Wah Kit Commercial Centre, 302 Des Voeux Road, Central, Hong Kong.

0113023

 

 

HISTORY

 

The subject was incorporated on 20th May, 2005 as a private limited liability company under the Hong Kong Companies Ordinance.

 

Originally the subject was registered under the name of Silverdown Ltd., name changed to Powergen Ltd. on 8th September, 2005; changed to Presto Trade Ltd. on 2nd April, 2007 and further to the present style on 2nd March, 2011.

 

Apart from these, neither material change nor amendment has been ever traced and noted.

 

 

OPERATIONS

 

Activities:          Jewellery Trader.

 

Lines:               All kinds of diamonds.

 

Employees:      5.  (Including associate)

 

Commodities Imported: India, Belgium, Israel, Thailand, US.

 

Markets:            Hong Kong, Japan, India, the Middle East, Europe, North America.

 

Terms/Sales:  L/C, T/T.

 

Terms/Buying:  L/C, T/T, D/P.

 


FINANCIAL INFORMATION

 

Issued Share Capital: HK$1,000,000.00

 

Mortgage or Charge:-

Date of General Letter of Hypothecation:  11-03-2014

Amount:            All moneys

Property:          All goods and all bills of exchange, promissory notes and negotiable instruments of any description, all bills of lading, dock warrants, delivery orders, warehouse and receipts and other documents of title to or documents relating to goods, and all goods thereby represented or to which such documents relate, and all policies and certificates of insurance in the name of the company should be hypothecated to the Bank as for security.

Mortgagee:       Bank of Baroda, Hong Kong Branch.

 

Profit or Loss:   Making a small profit every year.

 

Condition:  Keeping in an active condition.

 

Facilities:  Making active use of general banking facilities.

 

Payment:  So far so good.

 

Commercial Morality:  Satisfactory.

 

Banker:  Bank of Baroda, Hong Kong.

 

Standing:  Normal.

 

 

GENERAL

 

Having issued 1 million ordinary shares of HK$1.00 each, Splendor Diagem Ltd. is equally owned by Mr. Varshit Jain and Mr. Praveen Raghunath Lodha, both are India merchants.  Being Hong Kong ID holders and have got the right to reside in Hong Kong permanently, they are also directors of the subject.

The subject has had an associated company Presto Trade located at the same address.  The subject and Presto Trade are engaged in the same lines of business.  They are diamond and jewellery traders.

The subject is trading in all kinds of diamonds, etc.  It is trading in loose diamonds, white baguette diamonds and other types of baguette diamonds, rounds, princess cuts, marquises, pears, etc.

The subject also trades in gold jewellery studded with diamonds and colour stones.

Commodities are imported from India, Belgium, Israel, Thailand, the United States, etc.  Finished products are exported to Japan, India, Thailand, the Middle East, Europe, the United States, etc.  Business is rather active and steady.

Lodha had lived in Thailand for a long time and has established business ties with many diamond firms in Bangkok.  He moved to Hong Kong in June 1991.  Currently, many of the diamond firms in Thailand are the subject’s main business partners.  The following two firms in Thailand are the associates of the subject:-

Priyaank International Co. Ltd.;

Smart Art Jewellery Ltd. [Smart Art].

Smart Art is a jewellery and diamond trader.  Its main products are Sapphire Necklaces, 18K white gold necklace, diamond necklaces, jewellery necklaces, etc.  The Contact Persons of Smart Art are Manish Saihgal and Praveen Raghunath Lodha.

The subject’s other shareholder Jain is also the Manager of King Sun Trading which is also a jewellery product trader.  King Sun Trading is a sole proprietorship set up on 29th September, 2006 and owned by Jain.  However, King Sun Trading does not have its own operating office.  Its registered address is in the residence of Jain.

The business of the subject is chiefly handled by the two partners.

As the history of the subject in Hong Kong is over nine years and eight months, on the whole, consider it good for normal business engagements.

 

 

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.62.25

UK Pound

1

Rs.96.00

Euro

1

Rs.70.72

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

TPT

 

               


 

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.