MIRA INFORM REPORT

 

 

Report No. :

303795

Report Date :

23.01.2015

 

IDENTIFICATION DETAILS

 

Name :

NWJ FINE JEWELLERY (PTY) LTD

 

 

Formerly Known As :

ROWMOOR INVESTMENTS 829 (PTY) LTD

 

 

Registered Office :

12 Tetford Circle Millenium Bridge Business Park La Lucia Kwazulu-Nata, P O Box 202, Umhlanga Rocks 4320

 

 

Country :

South Africa

 

 

Date of Incorporation :

19.11.2007

 

 

Com. Reg. No.:

2007/033055/07

 

 

Legal Form :

Private Company

 

 

Line of Business :

Wholesalers, retailers and manufacturers of jewellery and the subject also undertakes diamond cutting.

 

 

No. of Employees :

170 having increased from 80

 

 

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)

South Africa

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SOUTH AFRICA - ECONOMIC OVERVIEW

 

South Africa is a middle-income, emerging market with an abundant supply of natural resources; well-developed financial, legal, communications, energy, and transport sectors and a stock exchange that is the 16th largest in the world. Even though the country's modern infrastructure supports a relatively efficient distribution of goods to major urban centers throughout the region, unstable electricity supplies retard growth. The global financial crisis reduced commodity prices and world demand. GDP fell nearly 2% in 2009 but has recovered since then, albeit slowly with 2014 growth projected at about 2%. Unemployment, poverty, and inequality - among the highest in the world - remain a challenge. Official unemployment is at nearly 25% of the work force, and runs significantly higher among black youth. Eskom, the state-run power company, has built two new power stations and installed new power demand management programs to improve power grid reliability. Construction delays at two additional plants, however, mean South Africa is operating on a razor thin margin; economists judge that growth cannot exceed 3% until those plants come on line. South Africa's economic policy has focused on controlling inflation, however, the country has had significant budget deficits that restrict its ability to deal with pressing economic problems. The current government faces growing pressure from special interest groups to use state-owned enterprises to deliver basic services to low-income areas and to increase job growth.

 

Source : CIA

 

COMPANY NAME and Address

 

NWJ FINE JEWELLERY (PTY) LTD

 

Formerly: ROWMOOR INVESTMENTS 829 (PTY) LTD, the name having been changed on 1 August 2008

 

TRADING NAME:                      N W J

 

PHYSICAL ADDRESS:  12 Tetford Circle

Millenium Bridge Business Park

LA LUCIA

Kwazulu-Natal

 
POSTAL ADDRESS:                 P O Box 202

UMHLANGA ROCKS

4320

 

TELEPHONE NUMBER:            +27 31 570 5000

FAX NUMBER:              +27 31 570 5055

 

 

SHAREHOLDERS

 

100%    TASTE HOLDINGS (PTY) LTD

 

 

ASSOCIATE COMPANIES

 

None

 

DIRECTORS

 

D J CROSSON                                                  ID No.   6603055141084

C F GONZAGA                                                  ID No.   7402075078080

 

 

BANKERS

 

FIRST NATIONAL BANK, Greenstone Branch, Gauteng. It was stated that the subject is managed by a cash management scheme controlled by the holding company.


DATE REGISTERED

 

19 November 2007

Registration Certificate Number: 2007/033055/07

 

The subject took over the assets and operations of the company named NWJ-QUALITY JEWELLERS (PTY) LTD, which ceased its operation and became dormant in 2010.  Messrs RABINOWITZ and BUXTON were previously involved in the latter company.

 

 

VAT NUMBER    

 

4960249284

 

 

TAX NUMBER    

 

9280697161

 

 

MAJOR OPERATION

 

Wholesalers, retailers and manufacturers of jewellery and the subject also undertakes diamond cutting.

 

 

MAJOR SUPPLIERS

 

Previously, we have divulged the names of the major suppliers in our reports.  We have discontinued this practice to protect our valuable sources of trade information.  This has become necessary because we now give a description of the goods or services to which the trade references relate.  This gives our client the ability to assess whether  the purchases are vital to the subject’s operation and whether we have only been given their essential suppliers that must be paid promptly for the subject to maintain its operation.

 

 

MAJOR CUSTOMERS OR BUSINESS SECTORS

 

Retailers and the general public

 

 

AREA OF DISTRIBUTION AND SELLING   

 

South Africa

 

 

EXPORTS

 

None

 

 

TOTAL EMPLOYEES

 

170 having increased from 80 reported in March 2010

 

 

OTHER PREMISES

 

The subject is reported to have 12-15 stores and approximately 43 franchise stores having reduced from 68 reported in 2010.

 

 

OWNED OR LEASED

 

The store premises are reported to be leased and the head office premises owned by the family trust in the Rabinowitz family, valued at over R7 000 000, bonded.

 

 

AUTHORISED SHARE CAPITAL

 

R1 000 divided into 1 000 ordinary shares of R1 each

 

 

ISSUED SHARE CAPITAL

 

R10

 

 

FINANCIALS

 

Full financial information was not forthcoming from respondents at the subject and outside authorities were unable to assist in this regard.


AUDITORS

 

BDO SPENCER STEWARD, Durban                     +27 31 201 3100

 

 

YEAR END

 

FEBRUARY

 

 

INSURANCE BROKERS 

 

BAY UNION INSURANCE BROKERS

 

 

TRADE REFERENCES – MARCH 2000: N W J – QUALITY JEWELLERS (PTY) LTD

 

       ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

       OPENED      CREDIT         CREDIT                          PATTERN

 

1.    1989             R   100 000    R     50 000     30 days    30 days        Very Good

 

2.    1990             R1 000 000    R   500 000-    30 days    30 days        Excellent

                          c/l                 R1 000 000

 

3.    1990             declined        declined          30 days    30 days        Excellent

 

4.    1984             R2 000 000    R   400 000     30 days    30 days        Very Good

 

 

TRADE REFERENCES – JULY 2007: N W J – QUALITY JEWELLERS (PTY) LTD

 

       ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

       OPENED      CREDIT         CREDIT                          PATTERN

 

1.    ±15 years     open acc       R1 000 000+    30 days    30 days        Excellent

 

2.    Do not give trade references.

 

3.    ±10 years    declined          declined          60 days    60 days        Very Good

 

4.    ±9 years      open acc        R   150 000     30 days    30 days        Very Good

 

 

TRADE REFERENCES – OCTOBER 2008 

 

       ACCOUNT    HIGHEST        AVERAGE     TERMS    PAYMENT    EXPERIENCE

       OPENED      CREDIT          CREDIT                         PATTERN   

 

1.     Do not give trade references

 

2.     New acc       R500 000        R400 000       30/60 days 30/60 days  Very Good

 

3.     New acc       large               R500 000       30 days    30 days        Very Good

 

4.     Do not give trade references

 

       The suppliers have dealt with the previous company for 20 years.

 

 

TRADE REFERENCES – APRIL 2009

 

       ACCOUNT    HIGHEST        AVERAGE     TERMS    PAYMENT    EXPERIENCE

       OPENED      CREDIT          CREDIT                         PATTERN   

 

1.    Do not give trade references

 

2.    2007             fluctuates      R500 000        30 days    30 days        Very Good

 

3.    2008             R200 000       R100 000 -      30 days    30 days        Very Good

                                               R200 000

 

 

TRADE REFERENCES – OCTOBER 2009

 

      ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

      OPENED      CREDIT         CREDIT                          PATTERN

 

1.    1997             R   500 000±  R200 000-       30 days    30 days        Very Good

                                               R250 000

 

2.    10+ years     R1 000 000    R400 000        30 days    30 days        Excellent

                          c/l

 

3.     Do not give trade references

 

4.     Do not give trade references

 

 

TRADE REFERENCES – MARCH 2010

 

      ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

      OPENED      CREDIT         CREDIT                          PATTERN

 

1.    Old              R1 000 000    R350 000±       30 days    30 days        Very Good

 

2.    12 years       declined        R250 000        30 days    30 days        Very Good

 

3.     Do not give trade references

 

4.     Do not give trade references

 

 

TRADE REFERENCES - MAY 2014

 

      ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

      OPENED      CREDIT         CREDIT                          PATTERN

 

1.    1997             Open             R350 000        30 days    30 days        Very Good

 

2.    20 years       Open             Figures           90 days    90 days        Very Good

                                               Millions

 

3.    Old              Declined        Declined         30 days    30 days        Very Good

 

 

NATURE OF GOODS OR SERVICES SUPPLIED

(These descriptions relate respectively by number to the above current trade transactions):

 

1.    Jewellery     

                         

2.    Diamonds   

 

3.    Watches

 

 

CURRENT TRADE REFERENCES

 

      ACCOUNT    HIGHEST      AVERAGE      TERMS    PAYMENT    EXPERIENCE

      OPENED      CREDIT         CREDIT                          PATTERN

 

1.    ±20 years     Open             Figures           90 days    90 days        Very Good

                                               Millions

 

2.    Do not give trade references

 

3.    1997             Open             R350 000-       30 days    30 days        Very Good

                                               R900 000

 

 

NATURE OF GOODS OR SERVICES SUPPLIED

(These descriptions relate respectively by number to the above current trade transactions):

 

1.    Diamonds   

                         

2.    Jewellery     

 

3.    Jewellery

 

 

COMMENTS

 

This is an established business meeting its commitments timeously. The lack of financial information should be borne in mind.

 

 

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 :

SUB

 

 

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.