MIRA INFORM REPORT

 

 

Report No. :

303133

Report Date :

23.01.2015

 

IDENTIFICATION DETAILS

 

Name :

IDUNA AB

 

 

Registered Office :

43284 Varberg

 

 

Country :

Sweden

 

 

Financials (as on) :

2013

 

 

Date of Incorporation :

18.02.1955

 

 

Com. Reg. No.:

5560609058

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

·         Engaged in Retail sale of jewellery in Gold, Silver as well as Costume Jewelery with watches and Gift Items

·         Engaged as Franchises Jewelry Retail Stores

 

 

No of Employees :

624 (2013)

 

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 – September 30, 2014

 

Country Name

Previous Rating

(30.06.2014)

Current Rating

(30.09.2014)

Sweden

a1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SWEDEN ECONOMIC OVERVIEW

 

Aided by peace and neutrality for the whole of the 20th century, Sweden has achieved an enviable standard of living under a mixed system of high-tech capitalism and extensive welfare benefits. It has a modern distribution system, excellent internal and external communications, and a highly skilled labor force. In September 2003, Swedish voters turned down entry into the euro system concerned about the impact on the economy and sovereignty. Timber, hydropower, and iron ore constitute the resource base of an economy heavily oriented toward foreign trade. Privately owned firms account for vast majority of industrial output, of which the engineering sector accounts for about 50% of output and exports. Agriculture accounts for little more than 1% of GDP and of employment. Until 2008, Sweden was in the midst of a sustained economic upswing, boosted by increased domestic demand and strong exports. This, and robust finances, offered the center-right government considerable scope to implement its reform program aimed at increasing employment, reducing welfare dependence, and streamlining the state's role in the economy. Despite strong finances and underlying fundamentals, the Swedish economy slid into recession in the third quarter of 2008 and the contraction continued in 2009 as deteriorating global conditions reduced export demand and consumption. Strong exports of commodities and a return to profitability by Sweden's banking sector drove a rebound in 2010, but growth slipped in 2013, as a result of continued economic weakness in the EU - Sweden’s main export market.

 

Source : CIA


Company Summary

                                           

Business Name

Iduna AB

Country

SWEDEN

Company Registration Number

5560609058

Activity Description

·         Engaged in Retail sale of jewellery in Gold, Silver as well as Costume Jewelery with watches and Gift Items

·         Engaged as Franchises Jewelry Retail Stores

Company Status

Active (Active)

Latest Turnover Figure

1.028.715.000 SEK

Latest Shareholder Equity Figure

60.726.000 SEK

Local Description

Very good credit worthiness

 

Basic Information

 

Business Name

Iduna AB

Registered Company Name

Iduna AB

Company Registration Number

5560609058

Country

SWEDEN

VAT Registration Number

SE556060905801

Date of Company Registration

18/02/1955

Legal Form

Limited liability company

Company Status

Active (Active)

Currency of this Report

SEK

Principal Activity Code

No code

Principal Activity Description

·         Engaged in Retail sale of jewellery in Gold, Silver as well as Costume Jewelery with watches and Gift Items

·         Engaged as Franchises Jewelry Retail Stores

Contact Address

43284 VARBERG

Contact Telephone Number

0340-595400

 

Operating office

SE – 432 84 Verberg, Sweden

Contact Telephone Number

+46 (0) 340595400

 

Visiting / Street Address

Hardgatan 35

 

Main Address

 

Address

Country Telephone

43284 VARBERG

SWEDEN 0340-595400

 

Other Addresses

Kronetorpsvagen 2,23237

SWEDEN

 

Per Albin Hanssons Vag 40,21432

SWEDEN

 

Runstensvagen 1,13646

SWEDEN

 

Sodra Forstadsgatan 40 A, 21143

SWEDEN

 

Trangsundsvagen 20,39356

SWEDEN

 

Kopcentrum, 81832

SWEDEN

 

\feruvagen 10, 70236

SWEDEN

 

Ostra Forstadsgatan 56,21212

SWEDEN

 

Timmermansgatan 59,60359

SWEDEN

 

Ostra Torggatan 8,37230

SWEDEN

 

Krankroksgatan 17 ERIKSLUND SHOPPING CENTER, 72138

SWEDEN

 

Gesallvagen 1, 85753

SWEDEN

 

Frolunda Torg, 42142

SWEDEN

 

Kompanigatan 3,55305

SWEDEN

 

Bollvagen 1,51634

SWEDEN

 

Hyllie Stationsvag 22,21532

SWEDEN

 

Drottninggatan 21, 65225

SWEDEN

 

Jerikodalsgatan 1-2,59530

SWEDEN

 

Forumvagen 12,13153

SWEDEN

 

Repslagaregatan 12, 60232

SWEDEN

 

Sodergatan 21,21134

SWEDEN

 

Ladugardsvagen 13,46170

SWEDEN

 

Strompilsplatsen 9-15,90743

SWEDEN

 

Gallerian 104, 72213

SWEDEN

 

Kungsgatan 44,41115

SWEDEN

 

There are more than 25 entities.

 

 

 

Activities

 

·         Engaged in Retail sale of jewellery in Gold, Silver as well as Costume Jewelery with watches and Gift Items

·         Engaged as Franchises Jewelry Retail Stores

 

Web Pages

 

www.iduna.se

 

 

Employee Information

Year

Number of Employees

2013

624

2012

636

2011

642

2010                                         636

2009                                         626

 

Advisors

Auditor Name

Staffan Olle Edvin Landen

 

 

Tax Registrations

 

Registered for Tax

Yes

Registered for VAT

Yes

Registered for Employee Tax

Yes

 

 

Certificates

 

Type

 

No certificate information for this company

 

 

Industry Comparison

 

Activity Description

·         Engaged in Retail sale of jewellery in Gold, Silver as well as Costume Jewelery with watches and Gift Items

·         Engaged as Franchises Jewelry Retail Stores

 

 

Event History

 

Event Date

Event Description

15/08/2014

Group Structure Change

30/07/2014

Annual account, new

25/07/2014

Annual report (PDF), new

28/08/2013

Group Structure Change

12/08/2013

Annual account, new

18/07/2013

Annual report (PDF), new

30/08/2012

Annual account, new

24/07/2012

Annual report (PDF), new

28/10/2011

Authorised signatories amended or new/amended vacancy text

28/10/2011

Company representatives, changed

28/10/2011

Board, changed

27/09/2011

Annual account, new

09/08/2011

Annual report (PDF), new

29/03/2011

Fax number, changed

31/08/2010

Annual account, new

19/08/2010

Annual report (PDF), new

16/01/2010

Authorised signatory, changed

16/01/2010

Board, changed

16/01/2010

Company representatives, changed

Status History

 

No status history events for this company

 

 

Profit and Loss

 

 

Financial Year

2013

2012

2011

Number of Weeks

52

52

52

Currency

SEK

SEK

SEK

Consolidated Accounts

No

No

No

Revenue

1.028.715.000

1.056.653.000

1.089.373.000

Operating Costs

962.320.000

982.279.000

1.005.011.000

Operating Profit

66.395.000

74.374.000

84.362.000

Financial Income

28.000

73.000

0

Financial Expenses

-9.035.000

-7.391.000

-8.982.000

Extraordinary Income

0

0

0

Extraordinary Costs

0

0

0

Profit before Tax

57.388.000

67.056.000

75.380.000

Tax

-15.970.000

-25.639.000

-26.857.000

Profit after Tax

41.418.000

41.417.000

48.523.000

Minority Interests

0

0

0

Other Appropriations

10.539.000

25.694.000

18.980.000

Retained Profit

51.957.000

67.111.000

67.503.000

 

 

Balance Sheet

 

Financial Year

2013

2012

2011

 

Number of Weeks

52

52

52

 

Currency

SEK

SEK

SEK

 

Consolidated Accounts

No

No

No

 

Land & Buildings

24.864.000

26.311.000

27.757.000

 

Plant & Machinery

0

0

0

 

Other Tangible Assets

47.042.000

52.187.000

62.025.000

 

Total Tangible Assets

71.906.000

78.498.000

89.782.000

 

Goodwill

27.835.000

32.850.000

38.930.000

 

Other Intangible Assets

45.291.000

38.780.000

42.575.000

 

Total Intangible Assets

73.126.000

71.630.000

81.505.000

 

Loans To Group

0

0

0

 

Other Loans

0

0

0

 

Miscellaneous Fixed Assets

19.000.000

19.000.000

19.000.000

 

Total Other Fixed Assets

19.000.000

19.000.000

19.000.000

 

TOTAL FIXED ASSETS

164.032.000

169.128.000

190.287.000

 

Work In Progress

0

0

0

 

Other Inventories

387.836.000

389.895.000

437.544.000

 

Total Inventories

387.836.000

389.895.000

437.544.000

 

Trade Receivables

17.476.000

13.285.000

16.275.000

 

Group Receivables

0

0

0

 

Miscellaneous Receivables

37.836.000

42.016.000

33.802.000

 

Total Receivables

55.312.000

55.301.000

50.077.000

 

Cash

0

51.645.000

0

 

Other Current Assets

45.639.000

0

39.888.000

 

TOTAL CURRENT ASSETS

488.787.000

496.841.000

527.509.000

TOTAL ASSETS

652.819.000

665.969.000

717.796.000

Trade Payables

103.675.000

99.104.000

128.862.000

Bank Liabilities

1.500.000

1.500.000

1.500.000

Group Payables

282.299.000

272.002.000

251.716.000

Miscellaneous Liabilities

130.306.000

142.492.000

144.965.000

TOTAL CURRENT LIABILITIES

517.780.000

515.098.000

527.043.000

Bank Liabilities Due After 1 Year

17.000.000

18.500.000

20.000.000

Other Loans Or Finance Due After 1 Year

0

0

0

Group Payables Due After 1 Year

0

0

0

Miscellaneous Liabilities Due After 1 Year

57.313.000

65.968.000

96.158.000

TOTAL LONG TERM LIABILITIES

74.313.000

84.468.000

116.158.000

TOTAL LIABILITIES

592.093.000

599.566.000

643.201.000

Called Up Share Capital

700.000

700.000

700.000

Share Premium

0

0

0

Revenue Reserves

117.520.000

140.866.000

150.370.000

Other Reserves

-57.494.000

-75.163.000

-76.475.000

TOTAL SHAREHOLDERS EQUITY

60.726.000

66.403.000

74.595.000

 

 

Other Financials      

                       

Contingent Liabilities

49.000

101.000

157.000

Working Capital

-28.993.000

-18.257.000

466.000

Net Worth

-12.400.000

-5.227.000

-6.910.000

 

Ratios

                                   

Pre-Tax Profit Margin

5.58 %

6.35 %

6.92 %

Return On Capital Employed

4.90 %

5.68 %

6.06 %

Return On Total Assets Employed

8.79 %

10.07 %

10.50 %

Return On Net Assets Employed

94.50 %

100.98 %

101.05 %

Sales/Net Working Capital

-35.48

-57.88

2337.71

Stock Turnover Ratio

37.70 %

36.90 %

40.16 %

Debtor Days

6.20

4.59

5.45

Creditor Days

36.79

34.23

43.18

Current Ratio

0.94

0.96

1.00

Liquidity Ratio/Acid Test

0.19

0.21

0.17

Current Debt Ratio

8.53

7.76

7.07

Gearing

30.46 %

30.12 %

28.82 %

Equity In Percentage

10.83 %

11.54 %

12.08 %

Total Debt Ratio

9.75

9.03

8.62

 

 

Share Capital Structure

 

Issued Share Capital            700.000 SEK           

 

 

Shareholders

No shareholders data for this company.

 

 

Current Directors

 

 

Name

Appointment Date

Position

Sverker Albrektson

31/10/2003

Chairman of Board

Warborn, Bengt Oskar Lennart

15/01/2010

Actual Member of Board

Warborn, Sten Tage Birger

31/10/2003

Foreign Resident in the EEA

 

Negative Information  

 

Debt Balance

 

 

Currency

SEK

 

Number Of Private Claims

0

 

Balance Of Private Claims

0

 

Number Of Public Claims

0

 

Balance Of Public Claims

0

 

Total Balance

0

 

Record of Non Payment

 

 

Number Of Distrait Or Repossessions

0

 

Number Of Public Claims

0

 

Number Of Private Claims

0

 

Number Of Applications

0

 

Debt Balance

Number Of Revoked Applications

2

 

Latest Public Claim

 

No Latest Public Claim for this company.

 

Latest Private Claim

 

No Latest Private Claim for this company.

 

 

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.61.69

UK Pound

1

Rs.93.33

Euro

1

Rs.71.49

 

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%)

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.