MIRA INFORM REPORT

 

 

Report No. :

331062

Report Date :

13.07.2015

 

IDENTIFICATION DETAILS

 

Name :

RISING STAR BVBA

 

 

Registered Office :

Hoveniersstraat 2-Bus 310, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

09.03.2005

 

 

Com. Reg. No.:

872384247

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones.

 

 

No. of Employees :

01

 

 

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 :

Unknown

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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 shifts in foreign demand, particularly in Belgium’s EU trade partners. Roughly three-quarters of Belgium's trade is with other EU countries. In 2014 Belgian GDP grew by 0.9%, the unemployment rate stabilized at 8.5%, and the the budget deficit was 3.2% of GDP. Prime Minister Charles MICHEL’s center-right government has pledged to further reduce the deficit in response to EU pressure to reduce Belgium’s high public debt, which remains above 100% of GDP, but such efforts could also dampen economic growth. In addition to restrained public spending, low wage growth and high unemployment promise to curtail a more robust recovery in private consumption. The government has pledged to pursue an reform program to improve Belgium’s competitiveness, including changes to tax policy, labor market rules, and welfare benefits. These changes risk worsening tensions with trade unions and triggering extended strikes.

 

Source : CIA

 


Company summary

 

Business number                     872384247

Branche Unit Number               2146115496

Company name                        RISING STAR BVBA

Address                                   HOVENIERSSTRAAT 2-BUS 310, 2018 ANTWERPEN

Number of staff                        1

Date of establishment               09/03/2005

Telephone number                   032132077

Fax number                              032132078

 

 

ACCOUNTS

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2012

61,976,350

96,162

2,389,019

3,009,792

31/12/2011

29,612,836

52,158

1,784,868

1,355,563

31/12/2010

23,863,755

47,014

1,679,178

1,519,223

 

 

 

 

 

ACCOUNTS

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2012

16,627,551

1

2,026,795

120,511

31/12/2011

6,706,371

1

1,566,510

71,986

31/12/2010

6,171,262

1

1,516,853

48,734

 

 

Payment expectations

 

Past payments

 

Payment expectation days

50.02

 

Industry average payment expectation days

103.11

Industry average day sales outstanding

181.54

 

Day sales outstanding

86.90

 

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

 

Court action type

no

 

 

 

PROTESTED BILLS

Bill amount

NSSO DETAILS

Date of summons

--

 

 

 

 

Company information

 

Business  number

872384247

Company  name

RISING  STAR  BVBA

Fax  number

032132078

Date  founded

09/03/2005

Company  status

active

Company  type

Private  Limited  Company (BL/LX)

Currency

Euro  (€)

Date  of  latest  accounts

31/12/2012

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and other  precious  stones

VAT  Number

BE.0872.384.247  Check  VAT number

Belgian  Bullettin  of  Acts

moniteur  belge

 

 

 

 

Joint Industrial Committee (JIC)

 

JIC Code                      218

Description                  Additional national joint committee for the employees

category

 

JIC Code                      324

Description                  Joint committee for the industry and the trade in diamant

category

 

 

company accounts

 

ASSETS

 

 

 

 

 

 

 

 

 

 

Annual  accounts

31-12-2012

%

31-12-2011

%

31-12-2010

%

31-12-2009

%

31-12-2008

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total  fixed  assets

623,338

-1.52

632,939

29.63

488,255

258

136,258

-4.17

142,189

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

623,338

-1.52

632,939

29.63

488,255

258

136,258

-4.17

142,189

Land  &  building

442,807

-8.85

485,802

1.01

480,938

280

126,461

-1.89

128,894

Plant  &  machinery

141,569

34.31

105,404

5061

2,042

-24.75

2,714

-32.46

4,018

Furniture  &  Vehicles

5,035

-36.09

7,878

49.35

5,275

-25.54

7,084

-23.63

9,276

Leasing  &  Other  Similar  Rights

33,927

0.21

33,855

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-100

1

Financial  fixed  assets

-

-

-

-

-

-

-

-

-

Total  current  assets

16,004,213

163

6,073,432

6.87

5,683,007

27.25

4,465,953

-22.76

5,781,792

Inventories

619,115

1356

42,505

-68.37

134,367

-75.19

541,632

-50.97

1,104,697

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

619,115

1356

42,505

-68.37

134,367

-75.19

541,632

-50.97

1,104,697

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

14,755,582

145

6,010,746

9.33

5,497,678

40.84

3,903,402

-14.52

4,566,601

Other  amounts  receivable

6,905

0.46

6,873

452

1,244

-65.47

3,602

112

1,693

Cash

620,544

4827

12,594

-74.61

49,602

188

17,201

-84.17

108,668

Miscellaneous  current  assets

2,068

189

714

515

116

-0.57

117

-11.62

132

Total  Assets

16,627,551

147

6,706,371

8.67

6,171,262

34.09

4,602,212

-22.31

5,923,981

Liabilities

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

2,389,019

33.85

1,784,868

6.29

1,679,178

1184

130,738

25.03

104,568

Issued  share  capital

2,026,795

29.38

1,566,510

3.27

1,516,853

8055

18,600

0

18,600

Share  premium  account

-

-

-

-

-

 

-

-

-

Revaluation  reserve

-

-

-

-

-

 

-

-

-

Reserves

362,224

65.89

218,358

34.52

162,325

44.75

112,138

30.44

85,968

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

14,238,531

189

4,921,503

9.56

4,492,084

0.46

4,471,473

-23.16

5,819,413

Other  long  term  loans

1,244,110

510

203,634

-37.97

328,300

226

100,459

-8.03

109,233

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-

0

Total  long  term  debts

1,244,110

510

203,634

-37.97

328,300

226

100,459

-8.03

109,233

Current  portion  of  long  term  debt

23,995

29.08

18,590

-17.90

22,644

158

8,774

6.04

8,274

Financial  debts

4,203,272

118

1,923,109

348

428,474

-

-

-

-

Trade  creditors

8,445,986

375

1,774,598

-35.42

2,747,966

33.19

2,063,127

-37.92

3,323,585

Amounts  Payable  for  Taxes, Remuneration  &  Social  Security

35,751

310

8,713

116

4,029

-77.51

17,915

3.39

17,328

Miscellaneous  current  liabilities

285,416

-71.25

992,859

3.35

960,671

-57.89

2,281,198

-3.38

2,360,993

Total  current  liabilities

12,994,421

175

4,717,869

13.31

4,163,784

-4.74

4,371,014

-23.45

5,710,180

Total  Liabilities

16,627,551

147

6,706,371

8.67

6,171,262

34.09

4,602,212

-22.31

5,923,981

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.16

-11.11

0.18

-10.0

0.20

0

0.20

0

0.20

Return  on  capital  employed

2.65

1.15

2.62

11.97

2.34

-84.64

15.23

14.86

13.26

Return  on  total  assets  employed

0.58

-25.64

0.78

2.63

0.76

0

0.76

58.33

0.48

Return  on  net  assets  employed

4.03

38.01

2.92

4.29

2.80

-89.60

26.92

-0.70

27.11

Sales  /  net  working  capital

20.59

-5.77

21.85

39.08

15.71

-91.57

186.41

-7.87

202.34

Stock  turnover  ratio

1.00

614

0.14

-75.00

0.56

-81.70

3.06

-59.84

7.62

Creditor  days

50.02

127

21.97

-47.84

42.12

-1.38

42.71

-49.17

84.02

Debtor  days

86.90

17.29

74.09

-11.89

84.09

4.45

80.51

-30.01

115.03

SHORT  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Current  ratio

1.23

-4.65

1.29

-5.15

1.36

33.33

1.02

0.99

1.01

Liquidity  ratio  /  acid  ratio

1.18

-7.81

1.28

-3.76

1.33

47.78

0.90

9.76

0.82

Current  debt  ratio

5.44

106

2.64

6.45

2.48

-92.58

33.43

-38.78

54.61

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

120,511

67.41

71,986

47.71

48,734

48.92

32,725

28.23

25,521

Net  worth

2,389,019

33.85

1,784,868

6.29

1,679,178

1184

130,738

25.03

104,568

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

229.02

90.53

120.20

158

46.42

-44.44

83.55

-25.65

112.37

Equity  in  percentage

14.37

-46.00

26.61

-2.21

27.21

858

2.84

60.45

1.77

Total  debt  ratio

5.96

115

2.76

2.99

2.68

-92.16

34.20

-38.54

55.65

Working  capital

3,009,792

122

1,355,563

-10.77

1,519,223

1500

94,939

32.57

71,612

 

PROFIT & LOSS

 

Operating  Income

61,981,374

109

29,616,874

24.11

23,863,780

34.81

17,701,792

22.16

14,491,140

Turnover

61,976,350

109

29,612,836

24.09

23,863,755

34.84

17,697,419

22.14

14,490,002

Total  operating  expenses

61,628,336

109

29,479,334

23.79

23,814,060

35.06

17,632,323

22.13

14,437,503

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

61,633,360

109

29,483,372

23.81

23,814,085

35.03

17,636,696

22.15

14,438,641

Employee  costs

17,298

-1.57

17,573

586

2,561

-

-

-

488

Wages  and  salary

12,777

-23.25

16,648

559

2,523

-

-

-

-

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

4,341

468

764

3921

19

-

-

-

-

Other  employee  costs

179

10.67

162

752

19

-

0

-100

488

Director  remuneration

-

-

-

-

36,305

-

-

-

-

Amortization  and  depreciation

40,805

91.87

21,267

190

7,310

11.51

6,555

3.10

6,358

Operating  result

348,014

160

133,502

168

49,695

-23.66

65,095

23.99

52,499

Total  financial  income

51,856

-23.65

67,920

170

25,091

124235

20

-86.55

150

Total  financial  expenses

303,708

103

149,265

437

27,772

-7.17

29,916

23.10

24,302

Results  on  ordinary  operations before  taxation

96,162

84.37

52,158

10.94

47,014

33.56

35,200

24.17

28,347

Extraordinary  Income

2,678

313

648

-

-

-

-

-

-

Extraordinary  Charges

5,515

-

-

-

-

-

-

-

-

Extraordinary  items

-2,837

-537

648

-

0

-

0

-

0

Results  for  the  Year  Before Taxation

93,325

76.73

52,806

12.32

47,014

33.56

35,200

24.17

28,347

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

13,619

552

2,087

-62.67

5,591

-38.08

9,030

-1.68

9,184

Results  on  ordinary  operations

82,543

64.85

50,071

20.88

41,423

58.29

26,170

36.56

19,163

after  taxation

 

 

 

 

 

 

 

 

 

Net  result

79,706

57.15

50,719

22.44

41,424

58.29

26,170

36.56

19,163

Profit  (Loss)  for  the  Year  to  be appropriated

79,706

57.15

50,719

22.44

41,424

58.29

26,170

36.56

19,163

 

 

Social balance sheet details

 

Social  Balance  Sheet

Total

During  the  reporting  year

 

ended  31-12-2012

 

Full-time  Employees

1

Part-time  Employees

-

Total  Fte  Employees

1

Number  of  hours  worked

 

Full-time  Employees

1,786

Part-time  Employees

-

Total

1,786

Personnel  Charges

 

Full-time  Employees

17,298

Part-time  Employees

-

Total

17,298

Benefits  In  Addition  To  Wages

-

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

1

Actual  working  hours

1,915

Personnel  Charges

22,737

Benefits  In  Addition  To  Wages

-

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration Contracts

1

-

1

 

Gender  and  Education

 

 

 

Level

 

 

 

Men

Full-Time

Part-Time

Total  Fte

Primary  education

1

-

1

 

 

Industry comparison

 

Activity code

46761

Activity description

Whole of diamonds and other precious stones

 

 

Payment expectations

 

Payment expectation days

50.02

Da sales outstanding

86.90

 

Industry comparison

 

Activity code

46761

Activity description

Whole of diamonds and other precious stones

Industry average payment expectation days

103.11

Industry average day sales outstanding

181.54

 

Industry quartile analysis

 

Payment expectations

 

Company result

50.02

Lower

117.11

Median

74.61

Upper

45.68

 

 

Day sales outstanding

 

Company result

86.90

Lower

101.25

Median

53.69

Upper

24.60

 

 

Shareholder details

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interest found

 

Protested Bills

There is no data for this company

 

Bankruptcy and other legal events

There is no data for this company

 

Companies that match this address

No companies match this address

 

Summons

Legal  event  type

Social  Security  Summons

 

 

Event  date

03/10/2011

 

 

Court  type

 

Court  name

Antwerpen

Creditor's  name

Rijksdienst  voor  Sociale  Zekerheid

3rd  party  type

Summoning  Party

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

05/09/2011

 

 

Court  type

 

Court  name

Antwerpen

Creditor's  name

Rijksdienst  voor  Sociale  Zekerheid

3rd  party  type

Summoning  Party

 


Director details

 

CURRENT DIRECTOR DETAILS

 

Name

BHUPESH  VADILAL  SHAH

Position

Principal  Manager

Start  Date

03/08/2010

Street

15 VAN  EYCKLEI  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.63.38

UK Pound

1

Rs.97.65

Euro

1

Rs.70.43

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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%)

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.