MIRA INFORM REPORT

 

 

Report No. :

333273

Report Date :

24.07.2015

 

IDENTIFICATION DETAILS

 

Name :

KEDIAM BVBA

 

 

Registered Office :

Hoveniersstraat 53-Bus 73, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

14.01.1993

 

 

Com. Reg. No.:

449043286

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Subject is engaged in wholesale of diamonds and other precious stones.

 

 

No. of Employees :

3

 

 

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 :

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 – 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                     449043286

Branche Unit Number               2131005767

Company name                        KEDIAM BVBA

Address                                   HOVENIERSSTRAAT 53-BUS 73

2018 ANTWERPEN

Number of staff                        3

Date of establishment               14/01/1993

Telephone number                   032335816

 

 

Commentary

 

The business was established over 22 years ago.

The business has 1 employees.

Number of employees in the latest trading period increased 200% on the previous trading period.

The business has been at the address for over 11 years.

Operating Result in the latest trading period decreased 27% on the previous trading period.

A 32% decline in Total Assets occurred during the latest trading period.

Pre-tax profits decreased by 27% compared to the previous trading period.

Turnover in the latest trading period decreased 28% on the previous trading period.

 

ACCOUNTS

 

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

18,036,853

23,775

2,336,751

3,021,914

31/12/2012

25,361,967

32,698

2,322,609

3,014,532

31/12/2011

27,262,572

35,306

2,304,765

2,604,271

 

 

 

 

 

ACCOUNTS

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

8,501,684

3

2,268,994

40,055

31/12/2012

12,667,804

1

2,268,994

42,174

31/12/2011

11,476,708

1

2,268,994

70,335

 

 

Payment expectations

 

Past payments

 

Payment expectation days

45.24

Industry average payment expectation days

126.46

Industry average day sales outstanding

185.72

Day sales outstanding

73.57

 

 


Court data summary

 

BANKRUPTCY DETAILS

Court action type                      no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     07/03/2000

 

 

Company information

 

Business  number

449043286

Company  name

KEDIAM  BVBA

Fax  number

 

Date  founded

14/01/1993

Company  status

active

Company  type

Private  Limited  Company (BL/LX)

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.0449.043.286  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

 

Significant Events

Event Date                    27/05/2008

Event Description         re-appointment of director(s)

Event Details                Commentaar 27-05-2008: Herbenoeming van de zaakvoeders de heren Shah Ketan,

Shah Sarju en Shah Nirav.

 

 


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

221,421

-9.90

245,739

-4.49

257,293

1.77

252,826

12.48

224,779

Intangible  fixed  assets

0

-100

49

-75.31

199

-42.96

349

-30.02

499

Tangible  fixed  assets

221,001

-9.98

245,490

-4.44

256,894

1.83

252,277

12.58

224,080

Land  &  building

162,431

-3.91

169,033

-3.76

175,636

-3.62

182,238

-3.50

188,841

Plant  &  machinery

37,871

-14.08

44,078

7.77

40,900

190

14,068

-19.75

17,530

Furniture  &  Vehicles

20,700

-36.07

32,378

-19.77

40,359

-27.89

55,971

216

17,710

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

0

-1

Financial  fixed  assets

420

110

200

0

200

0

200

0

200

Total  current  assets

8,280,262

-33.34

12,422,065

10.72

11,219,415

25.03

8,973,561

9.52

8,193,168

Inventories

4,413,796

-27.55

6,092,069

104

2,976,537

-9.19

3,277,717

-16.46

3,923,730

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

4,413,796

-27.55

6,092,069

104

2,976,537

-9.19

3,277,717

-16.46

3,923,730

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

3,635,389

-41.08

6,169,592

-21.46

7,855,219

43.25

5,483,582

29.75

4,226,284

Other  amounts  receivable

207,325

58.43

130,866

-51.54

270,043

46.93

183,784

524

29,428

 

Cash

16,949

-2.06

17,305

-80.28

87,762

618

12,215

253

3,460

Miscellaneous  current  assets

6,803

-44.39

12,233

-10.20

13,624

-16.23

16,262

58.41

10,266

Total  Assets

8,501,684

-32.89

12,667,804

10.38

11,476,708

24.39

9,226,387

9.60

8,417,947

Liabilities

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

2,336,751

0.61

2,322,658

0.77

2,304,964

1.57

2,269,227

-2.53

2,328,068

Issued  share  capital

2,268,994

0

2,268,994

0

2,268,994

0

2,268,994

0.00

2,268,994

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

67,757

26.26

53,664

49.19

35,970

15344

233

-99

59,074

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

6,164,933

-40.41

10,345,146

12.79

9,171,744

31.83

6,957,160

14.24

6,089,879

Other  long  term  loans

562,157

-2.67

577,601

204

189,493

-3.61

196,591

13.69

172,912

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

344,428

-4.33

360,012

-1.93

367,107

-32.34

542,583

7.81

503,262

Total  long  term  debts

906,584

-3.31

937,613

68.45

556,600

-24.70

739,175

9.32

676,174

Current  portion  of  long  term  debt

8,882

-31.14

12,899

3.96

12,408

-63.73

34,213

18.80

28,799

Financial  debts

3,016,554

-31.98

4,434,703

-13.24

5,111,486

34.77

3,792,752

16.99

3,242,011

Trade  creditors

2,207,110

-55.05

4,909,621

41.33

3,473,915

46.34

2,373,845

12.12

2,117,297

Amounts  Payable  for  Taxes, Remuneration  &  Social  Security

22,994

-43.38

40,611

360

8,810

16.34

7,572

-36.91

12,002

 

Miscellaneous  current  liabilities

2,808

-71.05

9,700

13.77

8,526

-11.21

9,602

-29.38

13,596

Total  current  liabilities

5,258,349

-44.10

9,407,533

9.20

8,615,144

38.55

6,217,985

14.86

5,413,705

Total  Liabilities

8,501,684

-32.89

12,667,804

10.38

11,476,708

24.39

9,226,387

9.60

8,417,947

 

 

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.13

0

0.13

0

0.13

44.83

-0.29

-323

0.13

 

Return  on  capital  employed

0.73

-27.00

1.00

-18.70

1.23

63.40

-1.94

-381

0.69

 

Return  on  total  assets  employed

0.28

7.69

0.26

-16.13

0.31

49.21

-0.63

-352

0.25

 

Return  on  net  assets  employed

1.02

-27.66

1.41

-7.84

1.53

59.53

-2.57

-388

0.89

 

Sales  /  net  working  capital

5.97

-29.01

8.41

-19.68

10.47

43.62

7.29

29.48

5.63

 

Stock  turnover  ratio

24.47

1.87

24.02

119

10.92

-33.05

16.31

-34.97

25.08

 

Creditor  days

45.24

-36.78

71.56

52.29

46.99

8.12

43.46

-13.29

50.12

 

Debtor  days

73.57

-17.14

88.79

-15.57

105.17

5.57

99.62

1.02

98.61

 

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

 

Current ratio

1.57

18.94

1.32

1.54

1.30

-9.72

1.44

-4.64

1.51

 

Liquidity  ratio  /  acid  ratio

0.74

10.45

0.67

-30.21

0.96

4.35

0.92

16.46

0.79

Current  debt  ratio

2.25

-44.44

4.05

8.29

3.74

36.50

2.74

17.60

2.33

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

40,055

-5.02

42,174

-40.04

70,335

243

-28,846

-164

44,575

Net  worth

2,336,751

0.61

2,322,609

0.77

2,304,765

1.58

2,268,878

-2.52

2,327,569

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

153.53

-29.04

216.36

-6.14

230.52

30.01

177.31

19.87

147.92

Equity  in  percentage

27.49

49.89

18.34

-8.67

20.08

-18.37

24.60

-11.06

27.66

Total  debt  ratio

2.64

-40.67

4.45

11.81

3.98

29.64

3.07

17.18

2.62

Working  capital

3,021,914

0.24

3,014,532

15.75

2,604,271

-5.49

2,755,576

-0.86

2,779,463

 

 

 

 

 

 

 

 

 

 

PROFIT  &  LOSS

 

 

 

 

 

 

 

 

 

 

Operating  Income

18,037,242

-28.89

25,363,916

-6.97

27,264,533

35.70

20,092,311

28.44

15,643,499

Turnover

18,036,853

-28.88

25,361,967

-6.97

27,262,572

35.69

20,091,286

28.43

15,643,499

Total  operating  expenses

17,805,926

-28.90

25,042,293

-7.19

26,983,224

35.36

19,934,825

29.28

15,420,441

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

17,806,316

-28.90

25,044,242

-7.19

26,985,185

35.36

19,935,850

29.28

15,420,440

Employee  costs

71,794

35.70

52,908

4.49

50,632

103

24,927

-21.80

31,875

Wages  and  salary

55,304

36.88

40,404

0.49

40,206

119

18,303

-22.63

23,657

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

11,844

52.40

7,772

34.68

5,771

179

2,065

-44.32

3,708

Other  employee  costs

4,645

-1.84

4,732

1.64

4,655

2.11

4,559

1.09

4,510

Director  remuneration

65,853

-29.09

92,863

10.35

84,153

-4.62

88,226

-34.62

134,947

Amortization  and  depreciation

25,962

6.06

24,480

-29.25

34,598

15.35

29,995

-5.97

31,901

Operating  result

230,927

-27.76

319,674

14.44

279,348

78.54

156,461

-29.86

223,058

Total  financial  income

10

-92.71

138

14376

1

-99

166

-89.00

1,512

Total  financial  expenses

207,161

-27.85

287,114

17.65

244,043

13.54

214,938

5.42

203,884

Results  on  ordinary  operations before  taxation

23,775

-27.29

32,698

-7.39

35,306

60.55

-58,311

-381

20,687

Extraordinary  Income

-

-

2,105

742

250

-

-

-

-

 

Extraordinary  Charges

-

-

6,019

-

-

-

-

-

-

 

Extraordinary  items

0

0

-3,913

-1665

250

-

0

-

0

 

Results  for  the  Year  Before Taxation

23,775

-17.40

28,785

-19.04

35,556

60.98

-58,311

-381

20,687

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

9,683

-12.69

11,090

6122

-181

-134

531

-93.38

8,013

Results  on  ordinary  operations

14,092

-34.78

21,608

-39.11

35,487

60.31

-58,841

-564

12,674

Net result

14,092

-34.78

21,608

-39.11

35,487

60.31

-58,841

-564

12,674

Profit (Loss) for the year to be appropriated

14,092

-34.78

21,608

-39.11

35,487

60.31

-58,841

-564

12,674

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social  Balance  Sheet

 

Total

During  the  reporting  year

 

ended  31-12-2013

 

Full-time  Employees

2

Part-time  Employees

0

Total  Fte  Employees

2

 

 

Number  of  hours  worked

 

Full-time  Employees

3,435

Part-time  Employees

462

Total

3,897

 

 

Personnel  Charges

 

Full-time  Employees

61,637

Part-time  Employees

10,157

Total

71,794

Benefits  In  Addition  To  Wages

-

 

 

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

2

Actual  working  hours

2,712

Personnel  Charges

52,908

Benefits  In  Addition  To  Wages

-

 

Type  of  Contract

 

Full-Time

Part-Time

Total  Fte

Unlimited  Duration Contracts

3

-

3

 

Men

Full-Time

Part-Time

Total  Fte

Primary  education

1

-

1

Secondairy  education

1

-

1

 

Women

Full-Time

Part-Time

Total  Fte

Primary  education

1

-

1

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

3

-

3

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

3

-

3

Leavers

1

1

2

 

 

Industry Comparison

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

 

 

Payment expectations

 

Payment expectation days

45.24

Day sales outstanding

73.57

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale  of  diamonds  and  other  precious  stones

Industry average payment expectation days

126.46

Industry average day sales outstanding

185.72

 

 

Industry quartile analysis

 

Payment expectations

Company result                        45.24

Lower                                       120.34

Median                                     74.61

Upper                                       46.13

 

 

Day sales outstanding

Company result                        73.57

Lower                                       102.27

Median                                     53.69

Upper                                       24.18

 

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

Summons

Legal event type                       Social Security Summons

Event date                                07/03/2000

 

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

KETAN  RAMANLAT  SHAH

Position

Principal  Manager

Start  Date

30/12/2011

Street

38 QUINTEN  MATSIJSLEI  ANTWERPEN

Post  code

2018

Country

Belgium

Name

SARJU  KUMAR  CHHOTALAL  SHAH

Position

Principal  Manager

Start  Date

30/12/2011

Street

33 BELGIËLEI  ANTWERPEN

Post  code

2018

Country

Belgium

 

 

FORMER  DIRECTOR  DETAILS

 

 

Name

NIRAV  BHUPENDRAKUMAR  SHAH

Position

Principal  Manager

Start  Date

28/06/2006

End  Date

15/03/2013

Street

38 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.63.71

UK Pound

1

Rs.99.57

Euro

1

Rs.69.63

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

ASH

 

               


 

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%)

 

 

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