MIRA INFORM REPORT

 

 

Report No. :

306100

Report Date :

31.01.2015

           

IDENTIFICATION DETAILS

 

Name :

DIASTAR  NV

 

 

Registered Office :

Hoveniersstraat  53-Bus  27 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

18.06.1981

 

 

Com. Reg. No.:

421691761

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones.

 

 

No. of Employee :

2

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

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

421691761

Branche  Unit  Number

2019068064

Company  name

DIASTAR  NV

Address

HOVENIERSSTRAAT  53-BUS  27

 

2018 ANTWERPEN

Number  of  staff

2

Date  of  establishment

18/06/1981

Telephone  number

032340201

Fax  number

032261960

 

 

Commentary

 

The  business  was  established  over  33  years  ago.

 The  business  has  1  employees.

The  business  has  been  at  the  address  for  over  12  years.

Operating  Result  in  the  latest  trading  period  decreased  158%  on  the  previous  trading  period.

A  47%  decline  in  Total  Assets  occurred  during  the  latest  trading  period.

Pre-tax  profits  decreased  by  371%  compared  to  the  previous  trading  period.

 

ACCOUNTS

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

26,694,544

-147,377

3,056,718

4,039,753

31/12/2012

26,816,066

54,191

3,153,799

4,162,441

31/12/2011

51,521,628

60,905

3,172,896

4,181,020

ACCOUNTS

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

5,884,114

2

2,318,347

59,703

31/12/2012

11,152,667

2

2,423,218

64,282

31/12/2011

12,621,075

2

2,471,177

73,725

 

TRENDS

 

Profitability

Liquidity

Net  worth

 

PAYMENT EXPECTATIONS

 

Past  payments

 

Payment  expectation  days

11.49

Industry  average  payment

124.20

Industry  average  day  sales

181.51

expectation  days

 

outstanding

 

Day  sales  outstanding

65.80

 

 

 

 

COURT DATA SUMMARY

 

BANKRUPTCY DETAILS

Court action type                      No

 

PROTESTED BILLS

Bill amount                              -

 

NSSO DETAILS

Date of summons                     -

 

 

Company information

 

Business  number

421691761

Company  name

DIASTAR  NV

Fax  number

032261960

Date  founded

18/06/1981

Company  status

active

Company  type

Public  Limited  Liability

 

 

 

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.0421.691.761  Check  VAT number

Belgian  Bullettin  of  Acts

moniteur  belge

 

 

 

 

CONTRACTOR DETAILS

 

Registered  contractor

-

number

 

Contractor  description

-

Date  struck  off  register

 

 

 

PERSONNEL  (NSSO  CLASSIFICATION)

Code

-

Description

-

 

 

JOINT  INDUSTRIAL  COMMITTEE  (JIC)

JIC  Code

218

Description

Additional  national  joint  committee  for  the  employees

category

 

JIC  Code

324.02

Description

JSC  small  merchandisers  in  the  diamant  industry  and  trade

category

 

 

 

SIGNIFICANT  EVENTS

Event  Date

30/03/2012

Event  Description

re-appointment  of  director(s)

Event  Details

Commentaar  30-03-2012:  Herbenoemd  als  bestuurder  tot  na  de  jaarvergadering  van  2018:  Parikh

 

Shetul  en  Shah  Dipendu  (tevens  als  gedelegeerd  bestuurder).

 

 

Company accounts

 

ASSETS

 

 

 

 

 

 

 

 

 

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

285,890

-10.01

317,683

-7.77

344,451

-1.12

348,358

0.57

346,400

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

284,599

-10.03

316,334

-7.79

343,075

-1.14

347,026

0.54

345,164

Land  &  building

272,350

-7.96

295,911

-5.53

313,232

-0.37

314,405

4.13

301,933

Plant  &  machinery

3,074

18.96

2,584

-18.92

3,187

-37.19

5,074

-43.80

9,029

Furniture  &  Vehicles

9,175

-48.56

17,838

-33.08

26,656

-3.23

27,547

-19.46

34,203

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-100

1

-

0

-

0

0

-1

Financial  fixed  assets

1,291

-4.30

1,349

-1.96

1,376

3.30

1,332

7.77

1,236

Total  current  assets

5,598,224

-48.33

10,834,984

-11.74

12,276,624

62.46

7,556,802

14.10

6,622,740

Inventories

185,613

-87.98

1,544,722

-56.04

3,513,847

229

1,067,565

15.63

923,225

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

185,613

-87.98

1,544,722

-56.04

3,513,847

229

1,067,565

15.63

923,225

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

4,812,495

-43.97

8,589,081

7.56

7,985,308

37.23

5,819,113

20.22

4,840,480

Other  amounts  receivable

583,766

-14.43

682,197

-9.64

754,984

16.80

646,401

10.41

585,479

Cash

6,832

-19.44

8,481

-4.47

8,878

-4.04

9,252

-96.42

258,620

Miscellaneous  current  assets

9,519

-9.37

10,503

-22.81

13,607

-5.97

14,471

-3.11

14,936

Total  Assets

5,884,114

-47.24

11,152,667

-11.63

12,621,075

59.66

7,905,160

13.43

6,969,140

 

LIABILITIES

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

3,056,718

-3.08

3,153,799

-0.60

3,172,896

4.87

3,025,510

9.25

2,769,267

Issued  share  capital

2,318,347

-4.33

2,423,218

-1.94

2,471,177

3.27

2,392,844

7.81

2,219,551

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

738,371

1.07

730,581

4.11

701,719

10.91

632,666

15.09

549,716

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

2,827,396

-64.65

7,998,868

-15.34

9,448,179

93.62

4,879,650

16.19

4,199,873

Other  long  term  loans

-

-

-

-

-

-

-

-

355,942

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

1,268,925

-4.33

1,326,325

-1.94

1,352,575

3.27

1,309,700

7.81

1,214,850

Total  long  term  debts

1,268,925

-4.33

1,326,325

-1.94

1,352,575

3.27

1,309,700

-16.62

1,570,792

Current  portion  of  long  term  debt

-

-

-

-

-

-

22,725

-8.33

24,791

Financial  debts

700,314

-49.82

1,395,709

-29.26

1,973,046

75.67

1,123,174

26841

4,169

Trade  creditors

842,875

-83.96

5,254,270

-13.91

6,103,235

155

2,392,049

13.37

2,109,972

Amounts  Payable  for  Taxes,

Remuneration  &  Social  Security

14,799

-29.14

20,884

23.43

16,920

10.64

15,293

34.88

11,338

Miscellaneous  current  liabilities

483

-71.25

1,680

-30.09

2,403

-85.62

16,709

-96.51

478,811

Total  current  liabilities

1,558,471

-76.64

6,672,543

-17.58

8,095,604

126

3,569,950

35.79

2,629,081

Total  Liabilities

5,884,114

-47.24

11,152,667

-11.63

12,621,075

59.66

7,905,160

13.43

6,969,140

 

RATIO  ANALYSIS

TRADING  PERFORMANCE

Profit  Before  Tax

-0.55

-375

0.20

66.67

0.12

-25.00

0.16

77.78

0.09

Return  on  capital  employed

-3.41

-381

1.21

-10.37

1.35

10.66

1.22

171

0.45

Return  on  total  assets  employed

-2.50

-610

0.49

2.08

0.48

-28.36

0.67

139

0.28

Return  on  net  assets  employed

-4.82

-380

1.72

-10.42

1.92

9.71

1.75

150

0.70

Sales  /  net  working  capital

6.61

2.64

6.44

-47.73

12.32

48.26

8.31

54.75

5.37

Stock  turnover  ratio

0.70

-87.85

5.76

-15.54

6.82

111

3.22

-25.12

4.30

Creditor  days

11.49

-84.02

71.89

65.76

43.37

63.60

26.51

-26.46

36.05

Debtor  days

65.80

-43.72

116.91

106

56.57

-11.73

64.09

-22.15

82.33

 

SHORT TERM STABILITY

 

Current  ratio

3.59

121

1.62

6.58

1.52

-28.30

2.12

-15.87

2.52

Liquidity  ratio  /  acid  ratio

3.47

149

1.39

28.70

1.08

-40.66

1.82

-16.13

2.17

Current  debt  ratio

0.51

-75.94

2.12

-16.86

2.55

116

1.18

24.21

0.95

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

59,703

-7.12

64,282

-12.81

73,725

11.88

65,899

25.73

52,415

Net  worth

3,056,718

-3.08

3,153,799

-0.60

3,172,896

4.87

3,025,510

9.25

2,769,267

 

 

 

 

 

 

 

 

 

 

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

22.91

-48.23

44.25

-28.84

62.18

64.19

37.87

172

13.90

Equity  in  percentage

51.95

83.70

28.28

12.49

25.14

-34.31

38.27

-3.70

39.74

Total  debt  ratio

0.92

-63.78

2.54

-14.77

2.98

85.09

1.61

5.92

1.52

Working  capital

4,039,753

-2.95

4,162,441

-0.44

4,181,020

4.87

3,986,852

-0.17

3,993,659

 

 

PROFIT  &  LOSS

 

 

 

 

 

 

 

 

 

Operating  Income

26,695,162

-0.46

26,817,449

-47.95

51,524,121

55.46

33,142,746

54.39

21,466,490

Turnover

26,694,544

-0.45

26,816,066

-47.95

51,521,628

55.46

33,142,283

54.43

21,460,690

Total  operating  expenses

26,774,531

0.36

26,678,646

-48.07

51,369,576

55.98

32,932,489

54.17

21,360,670

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

26,775,149

0.36

26,680,029

-48.07

51,372,069

55.99

32,932,952

54.13

21,366,469

Employee  costs

62,387

-14.43

72,905

6.43

68,502

21.15

56,542

3.60

54,575

Wages  and  salary

48,890

-11.04

54,958

4.56

52,563

19.22

44,090

2.83

42,876

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

11,754

-19.86

14,666

16.53

12,586

30.44

9,649

6.43

9,066

Other  employee  costs

1,743

-46.86

3,280

-2.18

3,353

19.62

2,803

6.46

2,633

Director  remuneration

-

-

-

-

-

-

90,730

5.13

86,306

Amortization  and  depreciation

20,296

-6.90

21,801

-14.11

25,383

-1.87

25,868

13.55

22,782

Operating  result

-79,987

-158

137,420

-9.62

152,052

-27.52

209,794

109

100,020

Total  financial  income

30,502

-13.21

35,145

-53.61

75,760

360

16,463

6619

245

Total  financial  expenses

97,892

-17.30

118,375

-29.08

166,907

-3.76

173,425

114

80,863

Results  on  ordinary  operations

-147,377

-371

54,191

-11.02

60,905

15.28

52,832

172

19,402

before  taxation

 

 

 

 

 

 

 

 

 

Extraordinary  Income

203,876

2432

8,051

4.60

7,697

-

-

-

15,481

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

203,876

2432

8,051

4.60

7,697

-

0

-100

15,481

Results  for  the  Year  Before

Taxation

56,499

-9.23

62,242

-9.27

68,602

29.85

52,832

51.45

34,883

Other  appropriations Taxation

-

-

-

-

-

-

-

-

-

Results  on  ordinary  operations after taxation

-164,469

-577

34,430

-15.29

40,645

1.53

40,031

182

14,152

Net  result

39,407

-7.24

42,481

-12.12

48,342

20.76

40,031

35.09

29,633

Profit  (Loss)  for  the  Year  to  be appropiated

39,407

-7.24

42,481

-12.12

48,342

20.76

40,031

35.09

29,633

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet Details

 

Social  Balance  Sheet

 

Total

During  the  reporting  year

 

 

ended  31-12-2013

 

 

Full-time  Employees

 

2

Part-time  Employees

 

1

Total  Fte  Employees

 

3

Number  of  hours  worked

 

 

Full-time  Employees

 

2,862

Part-time  Employees

 

904

Total

 

3,766

Personnel  Charges

 

 

Full-time  Employees

 

42,645

Part-time  Employees

 

19,742

Total

 

62,387

Benefits  In  Addition  To  Wages

 

-

During  the  previous  reporting  year

 

 

Average  number  employees  in  Fte

 

2

Actual  working  hours

 

3,592

Personnel  Charges

 

69,750

Benefits  In  Addition  To  Wages

 

-

 

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration

2

1

3

Contracts

 

 

 

Limited  Duration  Contracts

-

-

-

Contracts  For  Specific  Work

-

-

-

Contracts  Regarding

-

-

-

 

GENDER  AND  EDUCATION LEVEL

 

MEN

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

1

-

1

Higher  education  (non

-

-

-

university)

 

 

 

Higher  education

-

-

-

(university)

 

 

 

 

 

 

 

WOMEN

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

1

1

2

Higher  education  (non

-

-

-

university)

 

 

 

Higher  education

-

-

-

(university)

 

 

 

 

WORKING  CATEGORY

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

1

-

1

Blue  collar  worker

1

1

2

Other

-

-

-

 

TEMPORARY PERSONNEL

 

Average  Number  of  Temporary  Staff

 

-

 

Actual  working  hours

 

-

 

Cost  of  temporary  staff

 

-

 

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

-

-

-

Leavers

-

-

-

 

 

Total  of  formal  continuing  vocational  training  initiatives

 

 

for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  less  formal  and  informal  continuing  vocational

 

 

training  initiatives  for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  initial  training  initiatives  at  the  expense  of  the

 

 

employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

 

 

Industry  comparison

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

industry  average  credit

64.48

rating

 

Industry  average  credit  limit

140177.31

 

 

Payment  Information

 

Suspension  of  payments  /  moratorium  history

Amount

-

Details

-

 

PAYMENT  EXPECTATIONS

 

Payment  expectation  days

11.49

Day  sales  outstanding

65.80

 

INDUSTRY  COMPARISON

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment expectation  days

124.20

Industry  average  day  sales outstanding

181.51

 

INDUSTRY QUARTILE ANALYSIS

Payment Expectations

Company  result

11.49

Lower

120.76

Median

74.63

Upper

46.13

 

DAY  SALES  OUTSTANDING

 

Company  result

65.80

Lower

102.27

Median

54.08

Upper

24.18

 

 

Shareholder 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

 

No Companies  Match  this  address

 

 

LINKED COMPANIES

 

SUMMARY

 

Group  -  Number  of  Companies

0

Linkages  -  Number  of  Companies

0

Number  of  Countries

0

 

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

 

Name

SHETUL  RANJIT  PARIKH

Position

Managing  Director

Start  Date

01/04/2012

Street

174 BELGIËLEI  ANTWERPEN

Post  code

2018

Country

Belgium

Position

Director

Start  Date

29/03/2002

Street

174 BELGIËLEI  ANTWERPEN

Post  code

2018

Country

Belgium

 

 

Name

SHAH  DIPENDU

Position

Managing  Director

Start  Date

25/05/2012

Street

 

Post  code

 

Country

United  Arab  Emirates

Position

Director

Start  Date

23/07/2010

Street

 

Post  code

 

Country

United  Arab  Emirates

 

 

Name

DIPENDU  SHAH

Position

Managing  Director

Start  Date

07/05/2007

Street

 

Post  code

 

Country

 

 

FORMER DIRECTOR DETAILS

 

Name

SHETUL  RANJIT  PARIKH

Position

Principal  Manager

Start  Date

03/05/1999

End  Date

29/03/2002

Street

174 BELGIËLEI  ANTWERPEN

Post  code

2018

Country

Belgium

Name

DINESH  SHAH

Position

Chairman  of  the  Board

Start  Date

25/02/2008

End  Date

Unknown  date

Street

14 TEN  BOGAERDEPLEIN  EDEGEM

Post  code

2650

Country

Belgium

Position

Principal  Manager

Start  Date

12/08/1997

End  Date

29/03/2002

Street

14 TEN  BOGAERDEPLEIN  EDEGEM

Post  code

2650

Country

Belgium

Position

Managing  Director

Start  Date

31/10/2007

End  Date

Unknown  date

Street

14 TEN  BOGAERDEPLEIN  EDEGEM

Post  code

2650

Country

Belgium

Position

Director

Start  Date

29/03/2002

End  Date

Unknown  date

Street

14 TEN  BOGAERDEPLEIN  EDEGEM

Post  code

2650

Country

Belgium

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.76

UK Pound

1

Rs.93.13

Euro

1

Rs.70.03

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

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.