MIRA INFORM REPORT

 

 

Report No. :

303432

Report Date :

16.01.2015

 

IDENTIFICATION DETAILS

 

Name :

DIFFERENT FACETS BVBA

 

 

Registered Office :

Mechelsesteenweg 245, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

29.10.1998

 

 

Com. Reg. No.:

464570117

 

 

Legal Form :

One Person Private Limited Company (BE)

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones.

 

 

No. of Employees :

1

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

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

 

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                     464570117

Branche Unit Number               2131839076

Company name                        DIFFERENT FACETS BVBA

Address                                   MECHELSESTEENWEG 245

2018 ANTWERPEN

Number of staff                        1

Date of establishment               29/10/1998

Telephone number                   --

Fax number                              --

 

 

Commentary

 

The business was established over 16 years ago.

The business has 1 employees.

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

Operating Result in the latest trading period decreased 24% on the previous trading period.

A 33% decline in Total Assets occurred during the latest trading period.

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

Net Worth is a negative amount during the latest trading period.

Working Capital is a negative amount during the latest trading period.

Turnover in the latest trading period decreased 45% on the previous trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

7,154,294

17,682

-35,100

-23,894

31/12/2012

13,087,644

28,229

-52,782

-38,227

31/12/2011

 

11,151

-81,011

-66,629

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

4,940,427

1

18,592

17,870

31/12/2012

7,431,895

1

18,592

28,402

31/12/2011

6,832,687

1

18,592

11,179

 

 

Payment Expectations

 

Past payments

Payment expectation days                    247.70

Industry average payment

expectation days                                  123.86

Industry average day sales

Outstanding                                         140.10

Day sales outstanding              108.28

 

Court data summary

BANKRUPTCY DETAILS

Court action type                                  No

PROTESTED BILLS

Bill amount                                          -

NSSO DETAILS

Date of summons                                 13/11/2002

 

 

Company information

 

Business number                                 464570117

Company name                                    DIFFERENT FACETS BVBA

Fax number                                          --

Date founded                                        29/10/1998

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.0464.570.117 Check VAT number

Belgian Bullettin of Acts

Publications                                         moniteur belge

 

 

JOINT INDUSTRIAL COMMITTEE (JIC)

 

JIC Code

218

Description

Additional national joint committee for the employees

category

 

 

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

3,667

1051

319

-35.23

492

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible fixed assets

667

109

319

-35.23

492

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Land & building                     

-

-

-

-

-

-

-

-

-

Plant & machinery                 

-

-

-

-

-

-

-

-

-

Furniture & Vehicles

667

109

319

-35.23

492

-

-

-

-

Leasing & Other Similar Rights   

-

-

-

-

-

-

-

-

-

Other tangible assets

0

-

0

-

0

-

0

-

0

Financial fixed assets

3,000

-

-

-

-

-

-

-

 

Total current assets

4,936,760

-33.57

7,431,576

8.77

6,832,195

-17.52

8,283,832

7.23

7,725,351

Inventories

2,596,889

-5.97

2,761,851

-21.59

3,522,220

34.07

2,627,145

11.85

2,348,857

Raw materials & consumables   

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

2,596,889

-5.97

2,761,851

-

0

-

0

-100

2,348,857

Other stocks

0

-

0

-100

3,522,220

34.07

2,627,145

-

0

 

Trade debtors

2,122,429

-52.59

4,477,061

44.20

3,104,833

-43.77

5,521,940

4.72

5,273,247

Other amounts receivable

64,764

11.07

58,311

-1.99

59,494

0.84

59,001

0.45

58,734

 

Cash

151,735

13.86

133,269

-8.05

144,941

92.55

75,273

70.38

44,180

 

Miscellaneous current assets

942

-13.15

1,085

53.18

708

49.80

473

42.40

332

 

Total Assets

4,940,427

-33.52

7,431,895

8.77

6,832,687

-17.52

8,283,832

7.23

7,725,351

 

Liabilities

 

Total shareholders equity                    -35,100 66.50          -52,782 65.15         -81,011 87.90          -92,162 97.72          -94,310

Issued share capital                              18,592 0                  18,592 0                  18,592 0                  18,592 0.00 1          8,592

Share premium account                        - -                            - -                            - -                            - -                            -

Revaluation reserve                                              - -                           - -                            - -                            - -                            -

Reserves                                                -53,692 75.23          -71,374 71.66          -99,603 89.93          -110,754 98.10        -112,902

Provisions for Liabilities & Charges    14,874 0                  14,874 0                  14,874 0                  14,874 0.00             14,874

Deffered taxes                                        - -                           - -                            - -                            - -                            -

Creditors                                                                4,960,654 -33.59 7,469,803 8.28 6,898,825 -17.49 8,361,121 7.13 7,804,787

Other long term loans                          - -                            - -                            - -                            - -                            -

Long term group loans                         - -                            - -                            - -                            - -                            -

Other long term liabilities                     0 -                            0 -                            0 -                            0 -                            0

Total long term debts                            14,874 0                  14,874 0                  14,874 0                  14,874 0.00             14,874

Current portion of long term debt        - -                            - -                            - -                            - -                            -

Financial debts                                      13,108 -20.93          16,576 -44.38          29,805 127              13,111 2049            610

Trade creditors                                      4,836,900 -34.12     7,342,461 8.67       6,756,626 -18.05     8,245,160 7.07        7,700,661

Amounts Payable for Taxes,

Remuneration & Social Security          7,942 3.02               7,709 -20.71            9,722 38788            25 -96.39                 692

Miscellaneous current liabilities          102,705 -0.34          103,056 0.38           102,671 -0.15          102,825 0.00           102,824

Total current liabilities                          4,960,654 -33.59     7,469,803 8.28        6,898,825 -17.49     8,361,121 7.13        7,804,787

Total Liabilities                                      4,940,427 -33.52     7,431,895 8.77        6,832,687 -17.52     8,283,832 7.23        7,725,351

 

 

RATIO ANALYSIS

 

TRADING Performance

Profit Before Tax

0.25

13.64

0.22

-

-

-

-

-

0.28

Return on capital employed

-87.42

-17.39

-74.47

-341

-16.86

-806

-1.86

25.48

-7.30

Return on total assets employed

0.36

-5.26

0.38

137

0.16

700

0.02

-75.00

0.08

Return on net assets employed

-50.38

94.20

-53.48

-288

-13.77

-782

-1.56

25.37

-6.15

Sales / net working capital

-299.42

87.46

-342.37

-

-

-

-

-

-25.90

 

Stock turnover ratio

36.30

72.04

21.10

-

-

-

-

-

114.15

 

Creditor days

247.70

20.64

205.33

-

-

-

-

-

1,372.90

Debtor days

108.28

-13.28

124.86

-

-

-

-

-

935.40

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

1.00

1.01

0.99

0

0.99

0

0.99

0

0.99

 

Liquidity ratio / acid ratio

0.47

-25.40

0.63

31.25

0.48

-29.41

0.68

-1.45

0.69

 

Current debt ratio

-141.33

99

-141.52

-66.18

-85.16

93.87

-90.72

-9.62

-82.76

Liquidity ratio reprocessed

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

 

Cashflow

17,870

-37.08

28,402

154

11,179

420

2,147

-62.82

5,775

Net worth

-35,100

66.50

-52,782

65.15

-81,011

87.90

-92,162

97.72

-94,310

 

 

 

 

 

 

 

 

 

 

Long term Stability

 

 

 

 

 

 

 

 

 

Gearing

-37.34

-18.88

-31.41

85.38

-36.79

-158

-14.23

-2089

-0.65

Equity in percentage

-0.71

0

-0.71

59.66

-1.19

-7.21

-1.11

90.98

-1.22

Total debt ratio

-141.75

99

-141.80

-66.16

-85.34

93.90

-90.88

-9.61

-82.91

Working capital

-23,894

62.50

-38,227

57.37

-66,629

86.21

-77,289

97.30

-79,436

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Profit and Loss

 

Operating Income                                 7,155,265 -45.33     13,088,625              -              -              -              -              -               2,058,618

Turnover                                                7,154,294 -45.34     13,087,644              -              -              -               -               -               2,057,656

Total operating expenses    7,127,512 -45.39     13,052,070              -               -              -               -               -               2,047,303

Gross Operating Margin      -              -               -                               -               64,915     36.84       47,440     -               -

Operating Charges                               7,128,484 -45.39     13,053,051              -              -              -               -               -               2,048,266

Employee costs                     43,627     1.99         42,778                     -7.67        46,330     10.17       42,053     3.60         40,591

Wages and salary                                 35,544     2.28         34,753                     -10.09      38,655     18.56       32,603     1.02         32,275

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

Social security contributions 7,737     0.41        7,705                       4.39         7,381       3.70         7,118       -1.15        7,201

Other employee costs          346          8.37         319                          8.77         294          -87.41      2,332       109          1,115

Director remuneration           -              -               -                               -               -              -               -               -              -

Amortization and depreciation 188     8.48         173                          518          28            -              -               -               -

Operating result                    26,781     -24.72      35,574                    103          17,441     398          3,500       -66.20      10,353

Total financial income          465          110          221                          -23.41      288          22.73       235          14.08       206

 

Total financial expenses

 

9,564

26.41

7,566

15.01

6,579

186

2,298

-51.71

4,759

Results on ordinary operations before taxation

 

 

17,682,

-37.36

28,229

153

11,151

676

1,437

-75.24

5,801

 

 

 

 

 

 

 

 

 

 

 

Extraordinary Income

 

-

-

-

-

-

-

692

-

-

 

 

 

 

 

 

 

 

 

 

 

Extraordinary Charges

 

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

 

Extraordinary items

 

0

-

0

-

0

-100

692

-

0

 

 

 

 

 

 

 

 

 

 

 

Results for the Year Before Taxation

 

17,682

-37.36

28,229

153

11,151

423

2,129

-63.30

5,801

Other appropriations

 

-

-

-

-

-

-

-

-

-

Taxation

 

-

-

-

-

-

-

-18

-173

25

Results on ordinary operations after taxation

 

17,682

-37.36

28,229

153

11,151

666

1,455

-74.81

5,776

Net result

 

17,682

-37.36

28,229

153

11,151

419

2,147

-62.82

5,775

 

 

 

 

 

 

 

 

 

 

 

Profit (Loss) for the Year to be appropiated

 

17,682

-37.36

28,229

153

11,151

419

2,147

-62.82

5,775

 

 

 

 

 

 

 

 

 

 

 

Dividend

 

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

During the reporting year ended 31-12-2013

Full-time Employees

1

 

Part-time Employees

-

 

Total Fte Employees

1

 

 

Number of hours worked

Full-time Employees

1,756

 

Part-time Employees

-

 

Total

1,756

 

 

Personnel Charges

Full-time Employees

-

 

Part-time Employees

-

 

Total

-

 

Benefits In Addition To Wages

-

 

 

During the previous reporting year

Average number employees in Fte

1

 

Actual working hours

1,763

 

Personnel Charges

42,778

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

1

-

1

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

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

1

-

1

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

-

-

-

 

 

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

247.70

 

Day sales outstanding

108.28

 

 

Industry comparison

 

 

 

Activity code

46761

 

Activity description

Wholesale of diamonds and other precious stones

 

Industry average payment expectation days

123.86

 

Industry average day sales outstanding

140.10

 

 

 

Industry quartile analysis     

 

Payment expectations

Company result

247.70

Lower

120.92

Median

74.35

Upper

45.81

Day sales outstanding

Company result

108.28

Lower

101.92

Median

54.07

Upper

23.99

 

 

Shareholders details

 

Summary

Group - Number of Companies

0

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

 

Business number                     Company name                                                Date of accounts

453647620                                KAIZEN BELGIUM NV                                       -

453647620                                KAIZEN BELGIUM NV                                       -

477569503                                DIVTEJ BVBA                                                   31/12/2013

477569602                                SEHAN EBVBA                                                 31/12/2013

506800353                                ARCADIA CONSULTING BVBA              -

727226717                                HOUDMONT ALEXANDER                                -

896760941                                VME TE ANTWERPEN,                                     -

MECHELSESTEENWEG 245 VME

 

Linked Companies

           

Summary

Group - Number of Companies

0

Linkages - Number of Companies

0

Number of Countries

0

 

Summons

Legal event type           Social Security Summons

Event date                    13/11/2002

Court type                    -

Court name                  -

Creditor's name            -

3rd party type               -

 

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

Name                           AMISHKUMAR SHIRSHCHANDRA SHAH

Position                       Principal Manager

Start Date                     23/03/2005

Street                           165 MECHELSESTEENWEG ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           JACOBA JULIANA LOUISA HERTOGHS

Position                       Principal Manager

Start Date                     29/10/1998

Date of birth                 05/11/1953

Street                           4 SNOEKGRACHT GRIMBERGEN

Post code                     1850

Country                        Belgium

 

Name                           ANKIT SHAN

Position                       Principal Manager

Start Date                     23/03/2005

Street                           15 LAXMI ESTATE OLD NAGARDAS RD

Post code

Country                        India

 

Name                           ANKIT SHAH

Position                       Principal Manager

Start Date                     23/03/2005

Street

Post code

Country

 

Former director details

Name                           HASMUKHAL RATILAL SONI

Position                       Principal Manager

Start Date                     30/06/2000

End Date                      30/09/2013

Street                           10 QUINTEN MATSIJSLEI 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.61.76

UK Pound

1

Rs.94.02

Euro

1

Rs.72.63

 

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.