MIRA INFORM REPORT

 

 

Report No. :

326877

Report Date :

10.06.2015

 

IDENTIFICATION DETAILS

 

Name :

SWINTU DIAM BVBA

 

 

Registered Office :

Hoveniersstraat 9-Bus 9, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

16.02.1998

 

 

Com. Reg. No.:

462600027

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

Line of Business :

Wholesale of Diamonds and Other Precious Stones

 

 

No of Employees :

01

 

 

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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 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                     462600027

Company name                        SWINTU DIAM BVBA

Address                                   HOVENIERSSTRAAT 9-BUS 9

2018 ANTWERPEN

Number of staff                        1

Date of establishment               16/02/1998

Telephone number                   032313770

Fax number                              032260602

 

 

Commentary

 

The business was established over 16 years ago.

The business has 1 employees.

The business has been at the address for over 13 years.

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

The business saw an increase in their Cash Balance of 69% during the latest trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

92,382,612

110,080

9,791,084

14,816,042

31/12/2012

93,132,673

111,752

10,157,600

15,394,734

31/12/2011

109,507,366

137,068

10,287,670

11,727,750

 

 

Accounts

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

41,754,443

1

9,443,365

98,210

31/12/2012

61,813,522

1

9,870,536

109,157

31/12/2011

32,580,914

1

10,065,889

115,696

 

 

Payment expectations

 

Past payments

 

Payment expectation days

44.85

Industry average payment expectation days

124.45

Industry average day sales outstanding

141.74

Day sales outstanding

89.65

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                      no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     -

 

 

Company information

 

Business number

462600027

Company name

SWINTU DIAM BVBA

Fax number

032260602

Date founded

16/02/1998

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.0462.600.027 Check VAT number

Belgian Bullettin of Acts

Publications

moniteur belge

 

 

 

 

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

195,762

-10.91

219,746

-16.90

264,449

27.70

207,079

1.44

204,131

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible fixed assets

195,382

-10.93

219,349

-16.93

264,044

27.68

206,809

1.44

203,881

Land & building

142,721

-7.20

153,800

-4.80

161,557

0.35

161,000

4.84

153,564

Plant & machinery

10,892

89.16

5,758

-35.31

8,901

-25.61

11,965

195

4,052

Furniture & Vehicles

41,769

-30.14

59,791

-36.11

93,585

176

33,844

-26.85

46,265

Leasing & Other Similar Rights

-

-

-

-

-

-

-

-

-

Other tangible assets

0

-

0

-100

1

-

0

-

0

Financial fixed assets

380

-4.28

397

-1.98

405

50.56

269

7.60

250

Total current assets

41,558,681

-32.53

61,593,776

90.60

32,316,465

5.05

30,763,110

35.44

22,712,848

Inventories

16,860,815

-31.63

24,662,088

56.74

15,734,613

167

5,873,080

-34.01

8,899,539

Raw materials & consumables   

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

16,860,815

-31.63

24,662,088

56.74

15,734,613

167

5,873,080

-34.01

8,899,539

Other stocks

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Trade debtors

22,691,703

-35.33

35,090,534

134

14,988,990

-35.86

23,367,903

88.91

12,369,630

Other amounts receivable

15,342

270

4,137

-1.52

4,201

-68.19

13,208

199

4,409

Cash

536,424

69.08

317,252

2989

10,268

-9.49

11,345

-9.75

12,571

Miscellaneous current assets

4,197

5.88

3,964

-87.84

32,594

4111

774

-97.98

38,389

Total Assets

41,754,443

-32.45

61,813,522

89.72

32,580,914

5.20

30,970,189

35.14

22,916,979

Liabilities

 

 

 

 

 

 

 

 

 

Total shareholders equity

9,791,084

-3.61

10,157,600

-1.26

10,287,670

4.14

9,878,404

8.78

9,081,479

Issued share capital

9,443,365

-4.33

9,870,536

-1.94

10,065,889

3.27

9,746,813

7.81

9,040,354

Share premium account

-

-

-

-

-

-

-

-

-

Revaluation reserve

-

-

-

-

-

-

-

-

-

 

Reserves

347,719

21.13

287,064

29.44

221,781

68.54

131,591

219

41,125

 

 

 

 

 

 

 

 

 

 

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes

-

-

-

-

-

-

-

-

 

Creditors

31,963,359

-38.12

51,655,922

131

22,293,244

5.70

21,091,785

52.45

13,835,500

Other long term loans

5,220,720

-4.33

5,456,880

220

1,704,529

2.27

1,666,723

6.66

1,562,704

Long term group loans

-

-

-

-

-

-

-

-

-

Other long term liabilities

0

-

0

-

0

-

0

-

0

Total long term debts

5,220,720

-4.33

5,456,880

220

1,704,529

2.27

1,666,723

6.66

1,562,704

Current portion of long term debt

-

-

4,149

-74.22

16,094

5.05

15,320

5.05

14,583

Financial debts

14,654,299

-16.5S

17,569,252

4189

409,623

-96.61

12,088,522

64.98

7,327,161

Trade creditors

11,241,797

-60.51

28,467,175

41.64

20,097,720

178

7,225,286

48.87

4,853,439

Amounts Payable for Taxes,

26,599

-27.16

36,519

34.56

27,139

34.82

20,130

319

4,794

Remuneration & Social Security

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

819,944

572

121,947

219

38,139

-49.69

75,804

4.10

72,819

Total current liabilities

26,742,639

-42.11

46,199,042

124

20,588,715

5.99

19,425,062

58.28

12,272,796

 

Total Liabilities

41,754,443

-32.45

61,813,522

89.72

32,580,914

5.20

30,970,189

35.14

22,916,979

 

 

 

 

 

 

 

 

 

 

ratio analysis

 

 

 

 

 

 

 

 

 

TRADING PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit Before Tax

0.12

0

0.12

-7.69

0.13

-7.14

0.14

-12.50

0.16

 

 

 

 

 

 

 

 

 

 

Return on capital employed

0.73

1.39

0.72

-36.84

1.14

8.57

1.05

110

0.50

Return on total assets employed

0.26

44.44

0.18

-57.14

0.42

7.69

0.39

69.57

0.23

Return on net assets employed

1.12

1.82

1.10

-17.29

1.33

8.13

1.23

108

0.59

Sales / net working capital

6.24

3.14

6.05

-35.22

9.34

19.90

7.79

148

3.14

 

 

 

 

 

 

 

 

 

 

Stock turnover ratio

18.25

-31.08

26.48

84.27

14.37

116

6.65

-75.48

27.12

Creditor days

44.85

-60.13

112.48

67.06

67.33

124

30.03

-44.87

54.47

Debtor days

89.65

-34.81

137.52

175

49.96

-48.24

96.53

-29.85

137.60

Current ratio

1.55

16.54

1.33

-15.29

1.57

-0.63

1.58

-14.59

1.85

Liquidity ratio / acid ratio

0.92

15.00

0.80

-1.23

0.81

-36.72

1.28

13.27

1.13

Current debt ratio

2.73

-40.0

4.55

127

2.00

1.52

1.97

45.93

1.35

Liquidity ratio reprocessed         

-

-

-

-

-

-

-

-

-

Cashflow

98,210

-10.03

109,157

-5.65

115,696

4.23

110,998

96.12

56,596

Net worth

9,791,084

-3.61

10,157,600

-1.26

10,287,670

4.14

9,878,404

8.78

9,081,479

LONG TERM STABILITY

 

 

 

 

 

 

 

 

 

Gearing

202.99

-10.47

226.73

994

20.71

-85.14

139.40

42.17

98.05

 

Equity in percentage

23.45

42.73

16.43

-47.97

31.58

-1.00

31.90

-19.51

39.63

Total debt ratio

3.26

-35.95

5.09

134

2.17

1.40

2.14

40.79

1.52

 

 

 

 

 

 

 

 

 

 

Working capital

14,816,042

-3.76

15,394,734

31.27

11,727,750

3.44

11,338,048

8.60

10,440,052

Profit & loss

 

 

 

 

 

 

 

 

 

Operating Income

92,401,168

-0.79

93,138,996

-14.95

109,510,550

23.94

88,361,016

168

32,968,618

Turnover

92,382,612

-0.81

93,132,673

-14.95

109,507,366

23.93

88,360,911

169

32,810,821

Total operating expenses

91,490,688

-0.96

92,378,622

-15.22

108,956,739

24.06

87,827,569

170

32,523,705

Gross Operating Margin        

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Operating Charges

91,509,244

-0.95

92,384,945

-15.21

108,959,923

24.06

87,827,674

168

32,681,502

Employee costs

72,630

42.99

50,794

-0.14

50,866

198

17,018

-

-

Wages and salary

58,529

41.92

41,240

-4.05

42,982

240

12,631

-

-

Employee pension costs

-

-

-

-

-

-

-

-

-

Social security contributions

12,741

50.85

8,446

21.14

6,972

362

1,507

-

-

Other employee costs

1,360

22.63

1,109

21.47

913

-68.29

2,879

-

0

Director remuneration                

-

-

-

-

-

-

-

-

-

Amortization and depreciation

25,131

-36.49

39,570

32.72

29,814

25.55

23,746

16.61

20,364

 

 

 

 

 

 

 

 

 

 

Operating result

891,924

18.28

754,051

36.94

550,627

3.24

533,342

85.76

287,116

Total financial income

39

-98.96

3,766

-79.19

18,097

18556

97

79.63

54

 

 

 

 

 

 

 

 

 

 

Total financial expenses

781,883

21.02

646,066

49.67

431,656

4.75

412,065

76.52

233,438

 

Results on ordinary operations before taxation

110,080

-1.50

111,752

-18.47

137,068

12.93

121,375

125

53,732

 

 

 

 

 

 

 

 

 

 

Extraordinary Income                

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Extraordinary Charges               

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Extraordinary items

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Results for the Year Before Taxation

110,080

-1.50

111,752

-18.47

137,068

12.93

121,375

125

53,732

 

 

 

 

 

 

 

 

 

 

Other appropriations                 

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Taxation

37,001

-12.25

42,164

-17.63

51,186

50.00

34,123

94.98

17,501

Results on ordinary operations after taxation

73,079

5.02

69,588

-18.97

85,882

-1.57

87,252

140

36,231

 

 

 

 

 

 

 

 

 

 

Net result

73,079

5.02

69,587

-18.97

85,882

-1.57

87,252

140

36,232

 

 

 

 

 

 

 

 

 

 

Profit (Loss) for the Year to be appropiated

73,079

5.02

69,587

-18.97

85,882

-1.57

87,252

140

36,232

 

 

 

 

 

 

 

 

 

 

Dividends

-

-

-

-

-

-

-

-

-

 

 

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

1,771

 

 

Part-time Employees

-

 

 

Total

1,771

 

 

 

Personnel Charges

Full-time Employees

72,630

 

 

Part-time Employees

-

 

 

Total

72,630

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

1

 

 

Actual working hours

1,786

 

 

Personnel Charges

48,596

 

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

1

-

1

 

Gender and Education Level

Women

Full-Time

Part-Time

Total Fte

Secondairy education

1

-

1

 

Working Category

Full-Time

Part-Time

Total Fte

White collar worker

1

-

1

 

 

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 expectations

 

Payment expectation days

44.85

Day sales outstanding

89.65

 

 

Industry comparison

 

Activity code

46761

Activity description

Wholesale of diamonds and other precious stones

Industry average payment expectation days

124.45

Industry average day sales outstanding

141.74

 

 

Industry quartile analysis

 

Payment expectations

Company result                        44.85

Lower                                       122.66

Median                                     75.69

Upper                                       46.98

 

 

Day sales outstanding

 

Company result                        89.65

Lower                                       102.58

Median                                     54.52

Upper                                       24.07

 

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

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                           ARVINDKUMAR BHAVANBHAI MAVANI

Position                       Principal Manager

Start Date                     05/08/2010

Street                           9 JAN DE SADELERLAAN EDEGEM

Post code                     2650

Country                        Belgium

 

Name                           DILIP RAMNIKLAL THAKKER

Position                       Principal Manager

Start Date                     04/02/1998

Street                           6 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.63.94

UK Pound

1

Rs.98.27

Euro

1

Rs.72.37

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

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%)

 

 

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.