MIRA INFORM REPORT

 

 

Report No. :

335206

Report Date :

31.07.2015

 

IDENTIFICATION DETAILS

 

Name :

ABHIDIMON BVBA

 

 

Registered Office :

Hoveniersstraat 30-Bus 144 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

09.01.1997

 

 

Com. Reg. No.:

459870763

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of diamonds and other precious stones.

 

 

No. of Employee :

1

 

 

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 :

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 – 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                     459870763

Branche Unit Number               2080401065

Company name                        ABHIDIMON BVBA

Address                                   HOVENIERSSTRAAT 30-BUS 144

2018 ANTWERPEN

Number of staff                        1

Date of establishment               09/01/1997

Telephone number                   032263989

Fax number                              032265356

 

 

Commentary

 

The business was established over 18 years ago.

The business has 1 employees.

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

Operating Result in the latest trading period decreased 43% on the previous trading period.

Pre-tax profits decreased by 42% compared to the previous trading period.

The business saw an increase in their Cash Balance of 46% during the latest trading period.

Turnover in the latest trading period decreased 45% on the previous trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX             NET WORTH

WORKING CAPITAL

 

31/12/2013

16,578,212

52,951 6,176,189

5,555,706

 

31/12/2012

30,213,776

91,554 6,137,681

5,488,470

 

31/12/2011

42,963,632

130,496 6,068,823

5,380,808

 

 

ACCOUNTS

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES CAPITAL

CASHFLOW

 

31/12/2013

20,977,558

1 18,592

68,772

 

31/12/2012

21,507,591

1 18,592

112,258

 

31/12/2011

21,766,733

1 18,592

127,906

 

 

 

Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past payments

 

Payment expectation days

53.13

Industry average payment expectation days

104.86

Industry average day sales outstanding

181.75

Day sales outstanding

267.08

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                       No

 

PROTESTED BILLS

Bill amount                                --

 

NSSO DETAILS

Date of summons                     --

 

 

Company information

 

Business number

459870763

Company name

ABHIDIMON BVBA

Fax number

032265356

Date founded

09/01/1997

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.0459.870.763 Check VAT number

Belgian Bullettin of Acts Publications

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

 

 

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

620,484

-4.42

649,211

-5.64

688,015

2.17

673,422

-4.16

702,630

Intangible fixed assets

0

-

0

-

0

-

0

-

0

Tangible fixed assets

620,084

-4.43

648,811

-5.64

687,615

2.17

673,022

-4.16

702,230

Land & building

588,795

-2.90

606,383

-4.63

635,800

-4.42

665,218

-4.23

694,635

Plant & machinery

6,657

-6.15

7,094

86.49

3,804

-1.37

3,857

130

1,674

Furniture & Vehicles

24,632

-30.29

35,334

-26.40

48,011

1116

3,947

-33.34

5,921

Leasing & Other

Similar Rights  

--

--

--

--

--

--

--

--

--

Other tangible assets

0

-

0

-

0

-

0

-

0

Financial fixed assets

400

0

400

0

400

0

400

0

400

Total current assets

20,357,075

-2.40

20,858,380

-1.05

21,078,718

-3.04

21,740,262

13.27

19,192,498

Inventories

5,466,639

-0.51

5,494,682

-26.93

7,520,058

-2.28

7,695,702

1.81

7,558,591

Raw materials & consumables

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

5,466,639

-0.51

5,494,682

-26.93

7,520,058

-2.28

7,695,702

1.81

7,558,591

Other stocks

0

-

0

-

0

-

0

-

0

Trade debtors

12,130,717

-14.71

14,222,315

12.29

12,665,440

-7.25

13,655,791

35.01

10,114,978

Other amounts receivable

512,702

14651

3,476

-6.97

3,736

7.73

3,468

17.44

2,953

Cash

1,661,033

46.62

1,132,878

28.27

883,208

129

385,301

-74.57

1,515,283

Miscellaneous current assets

5,904

17.37

5,030

-19.86

6,277

-

0

-100

693

Total Assets

20,977,558

-2.46

21,507,591

-1.19

21,766,733

-2.89

22,413,684

12.66

19,895,128

 

 

LIABILITIES

 

Total shareholders equity

6,176,189

0.63

6,137,681

1.13

6,068,823

1.47

5,981,086

0.94

5,925,657

Issued share capital

18,592

0

18,592

0.00

18,592

0

18,592

0

18,592

Reserves

6,157,597

0.63

6,119,089

1.14

6,050,231

1.47

5,962,494

0.94

5,907,065

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes                          

--

--

--

--

--

--

--

--

--

Creditors

14,801,369

-3.70

15,369,910

-2.09

15,697,910

-4.47

16,432,598

17.63

13,969,471

Other long term loans                  

--

--

--

--

--

--

--

--

--

Long term group loans                 

--

--

--

--

--

--

--

--

--

Other long term liabilities

0

-

0

-

0

-

0

-

0

Total long term debts

0

-

0

-

0

-

0

-

0

Current portion of long term debt     

--

--

--

--

--

--

--

--

--

Financial debts

11,445,982

-1.70

11,643,465

14.43

10,174,756

-4.58

10,663,032

10.58

9,643,046

Trade creditors

2,381,181

-12.16

2,710,683

-37.06

4,306,960

-6.12

4,587,612

48.31

3,093,253

Amounts Payable for Taxes, Remuneration & Social Security

5,050

-53.40

10,838

-77.22

47,582

466

8,404

-56.66

19,390

Miscellaneous current liabilities

969,156

-3.56

1,004,924

-14.01

1,168,612

-0.42

1,173,550

-3.31

1,213,782

Total current liabilities

14,801,369

-3.70

15,369,910

-2.09

15,697,910

-4.47

16,432,598

17.63

13,969,471

Total Liabilities

20,977,558

-2.46

21,507,591

-1.19

21,766,733

-2.89

22,413,684

12.66

19,895,128

 

 

RATIO ANALYSIS

 

TRADING PERFORMANCE

 

Profit Before Tax

0.32

6.67

0.30

0

0.30

0

0.30

25.00

0.24

Return on capital employed

0.86

-42.28

1.49

-30.70

2.15

32.72

1.62

88.37

0.86

Return on total assets employed

0.25

-41.86

0.43

-28.33

0.60

39.53

0.43

65.38

0.26

Return on net assets employed

0.86

-42.28

1.49

-30.70

2.15

32.72

1.62

88.37

0.86

Sales / net working capital

2.98

-45.82

5.50

-31.08

7.98

31.68

6.06

46.73

4.13

Stock turnover ratio

32.97

81.25

18.19

3.94

17.50

-26.87

23.93

-31.73

35.05

Creditor days

53.13

60.17

33.17

-9.94

36.83

-30.06

52.66

-0.45

52.90

Debtor days

267.08

55.45

171.81

59.67

107.60

-30.58

154.99

-9.47

171.20

 

SHORT TERM STABILITY

 

Current ratio

1.38

1.47

1.36

1.49

1.34

1.52

1.32

-3.65

1.37

Liquidity ratio / acid ratio

1.01

1.00

1.00

16.28

0.86

1.18

0.85

2.41

0.83

Current debt ratio

2.40

-4.00

2.50

-3.47

2.59

-5.82

2.75

16.53

2.36

Liquidity ratio reprocessed           

--

--

--

--

--

--

--

--

--

Cashflow

68,772

-38.74

112,258

-12.23

127,906

45.19

88,098

20.04

73,391

Net worth

6,176,189

0.63

6,137,681

1.13

6,068,823

1.47

5,981,086

0.94

5,925,657

 

LONG TERM STABILITY

 

Gearing

185.32

-2.31

189.70

13.15

167.66

-5.96

178.28

9.56

162.73

Equity in percentage

29.44

3.15

28.54

2.37

27.88

4.50

26.68

-10.41

29.78

Total debt ratio

2.40

-4.00

2.50

-3.47

2.59

-5.82

2.75

16.53

2.36

Working capital

5,555,706

1.23

5,488,470

2.00

5,380,808

1.38

5,307,664

1.62

5,223,027

 

 


PROFIT & LOSS

 

Operating Income

16,604,012

-45.09

30,239,177

-29.64

42,976,417

33.58

32,173,106

49.14

21,572,795

Turnover

16,578,212

-45.13

30,213,776

-29.68

42,963,632

33.59

32,159,672

49.13

21,565,495

Total operating expenses

16,359,905

-45.15

29,825,752

-30.12

42,680,150

34.22

31,798,292

48.99

21,342,054

Gross Operating Margin

-

-

-

-

-

-

-

-

-

Operating Charges

16,385,705

-45.11

29,851,153

-30.08

42,692,936

34.21

31,811,726

49.01

21,349,354

Employee costs

38,634

2.97

37,520

6.01

35,394

5.63

33,507

-0.69

33,740

Wages and salary

31,419

5.16

29,877

5.57

28,300

4.13

27,178

-0.22

27,239

Employee pension costs         

--

--

--

--

--

--

--

--

--

Social security contributions

6,620

-2.31

6,776

7.03

6,331

11.01

5,703

-2.45

5,846

Other employee costs

596

-31.30

867

13.67

763

21.88

626

-4.43

655

Director remuneration

-

-

148,800

0

148,800

0

148,800

0

148,800

Amortization and depreciation

30,263

-30.27

43,400

8.04

40,169

22.96

32,669

-12.85

37,484

Operating result

218,308

-43.74

388,024

36.88

283,482

-21.56

361,380

61.73

223,441

Total financial income

32,622

2471268

1

-99

93,044

112001

83

-99

136,567

Total financial expenses

197,978

-33.22

296,471

20.50

246,029

-7.03

264,646

-14.33

308,906

Results on ordinary operations before taxation

52,951

-42.16

91,554

-29.84

130,496

34.79

96,817

89.46

51,102

Extraordinary Income

-

-

9,000

-

-

-

-

-

-

Extraordinary Charges

-

-

-

-

-

-

17,207

-

-

Extraordinary items

0

-100

9,000

-

0

0

-17,207

-

0

 

 

 

 

 

 

 

 

 

 

Results for the Year Before Taxation

52,951

-47.34

100,554

-22.94

130,496

63.92

79,610

55.79

51,102

Other appropriations

-

-

-

-

-

-

-

-

 

Taxation

14,443

-54.43

31,696

-25.87

42,759

76.83

24,181

59.14

15,195

Results on ordinary operations after taxation

38,508

-35.67

59,858

-31.78

87,737

20.79

72,636

102

35,907

 

 

 

 

 

 

 

 

 

 

Net result

38,508

-44.08

68,858

-21.52

87,737

58.29

55,429

54.37

35,907

 

 

 

 

 

 

 

 

 

 

Profit (Loss) for the Year to be appropiated

38,508

-44.08

68,858

-21.52

87,737

58.29

55,429

54.37

35,907

 

 

Social Balance Sheet Details

 

Social Balance Sheet

Total

 

During the reporting year ended 31-12 2013

Full-time Employees

1

 

Part-time Employees

-

 

Total Fte Employees

1

 

Number of hours worked

Full-time Employees

1,756

 

Part-time Employees

-

 

Total

1,756

 

Personnel Charges

Full-time Employees

38,352

 

Part-time Employees

-

 

Total

38,352

 

Benefits In Addition To Wages

-

 

During the previous reporting year

Average number employees in Fte

1

 

Actual working hours

1,740

 

Personnel Charges

37,520

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract

 

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

1

-

1

Limited Duration Contracts

-

-

-

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

 

Gender and Education Level

Men

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

1

-

1

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

 

Working Category

Full-Time

Part-Time

Total Fte

Management

--

--

--

White collar worker

1

--

1

Blue collar worker

--

--

--

Other

--

--

--

 

 

Industry comparison

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

industry average credit

rating                                       64.48

Industry average credit limit     140177.31

 

 

Payment Information

 

SUSPENSION OF PAYMENTS / MORATORIUM HISTORY

 

 

Amount

-

Details

-

 

PAYMENT EXPECTATIONS

 

 

Payment expectation days

53.13

Day sales outstanding

267.08

 

INDUSTRY COMPARISON

 

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

104.86

Industry average day sales outstanding

181.75

 

Industry quartile analysis

 

PAYMENT EXPECTATIONS

 

Company result            53.13

Lower                           118.08

Median                         75

Upper                           45.40

 

 

DAY SALES OUTSTANDING

 

Company result            267.08

Lower                           102.33

Median                         55.28

Upper                           25.06

 

 

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

 

INDIVIDUAL SHAREHOLDERS

 

Forename

Jayesh

Middle name

-

 

Surname

Jhaveri

 

 

 

SHAREHOLDER DETAILS

Start date

25/07/2015(estimated)

End date

-

 

Percentage owned

-

 

 

 

 

SHAREHOLDER ADDRESS

 

 

 

 

Street name

-

House number

-

 

Minor town

-

Postal town

-

 

Post code

-

Country

Hong Kong

 

SHAREHOLDER NAME

Forename

Jayesh

Middle name

-

 

Surname

SHAREHOLDER DETAILS

Jhaveri

 

 

 

Start date

25/07/2015(estimated)

End date

-

 

Percentage owned -SHAREHOLDER ADDRESS

Street name

-

House number

-

 

Minor town

-

Postal town

-

 

Post code

-

Country

Hong Kong

 

 

 

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               JAYESH MEHTA

Position           Principal Manager

Start Date         09/09/2010

Street               143 BELGIELEI ANTWERPEN

Post code         2018

Country            Belgium

 

 

Name               ATULKUMAR RAJNIKANT MEHTA

Position           Principal Manager

Start Date         09/09/2010

Street               40 ANGELUS RONCALLILAAN ANTWERPEN

Post code         2610

Country            Belgium

 

 

FORMER DIRECTOR DETAILS

 

--

 

 


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.64.01

UK Pound

1

Rs.99.83

Euro

1

Rs.70.07

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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

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NB

                                       New Business

 

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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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