MIRA INFORM REPORT

 

 

Report No. :

310862

Report Date :

03.03.2015

 

IDENTIFICATION DETAILS

 

Name :

DIAMBEL NV

 

 

Registered Office :

Hoveniersstraat 30-Bus 195, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

27.06.1985

 

 

Com. Reg. No.:

427397143

 

 

Legal Form :

Public Limited Liability Company

 

 

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 :

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 – 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                     427397143

Company name                        DIAMBEL NV

Address                                   HOVENIERSSTRAAT 30-BUS 195

2018 ANTWERPEN

Number of staff                        1

Date of establishment               27/06/1985

Telephone number                   032314367

Fax number                              032310522

 

 

 

Commentary

 

The business was established over 29 years ago.

The business has 1 employees.

The business has been at the address for over 15 years.

Pre-tax profits increased by 46% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 47% during the latest trading period.

 

 

ACCOUNTS

 

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX

NET WORTH

WORKING CAPITAL

31/12/2013

95,562,313

256,612

32,055,620

39,911,388

31/12/2012

87,607,256

174,666

33,329,724

41,453,387

31/12/2011

98,280,005

154,531

33,830,590

33,502,579

 

 

 

 

 

ACCOUNTS

 

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

73,133,576

1

3,495,883

235,822

31/12/2012

72,409,642

2

3,654,020

225,462

31/12/2011

71,051,943

3

3,726,339

218,683

 

 

Payment expectations

 

Past payments

 

Payment expectation days

109.53

 

Industry average payment expectation days

123..17

Industry average day sales outstanding

141.43

 

Day sales outstanding

156

 

 

 

Court data summary

BANKRUPTCY DETAILS

Court action type

no

 

 

 

PROTESTED BILLS

Bill amount

NSSO DETAILS

Date of summons

--

 

 

 

 

 

Company information

 

Business number

427397143

 

Company name

DIAMBEL NV

 

Fax number

032310522

 

Date founded

27/06/1985

 

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.0427.397.143 Check VAT number

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

 

 

Social balance sheet details

 

Social Balance Sheet

Total

 

 

During the reporting year

ended 31-12-2013

Full-time Employees

1

 

 

Part-time Employees

2

 

 

Total Fte Employees

2

 

 

 

Number of hours worked

Full-time Employees

1,756

 

 

Part-time Employees

2,127

 

 

Total

3,883

 

 

 

Personnel Charges

Full-time Employees

30,669

 

 

Part-time Employees

37,149

 

 

Total

67,818

 

 

Benefits In Addition To Wages

-

 

 

 

During the previous reporting year

Average number employees in Fte

3

 

 

Actual working hours

3,273

 

 

Personnel Charges

54,137

 

 

Benefits In Addition To Wages

-

 

 

 

Type of Contract                       Full-Time                     Part-Time                     Total Fte

Unlimited Duration

Contracts                                 1                                  1                                  2

 

 

Women                                    Full-Time                     Part-Time                     Total Fte

Primary education                    -                                   1                                  1

Secondairy education              1                                  -                                   1

 

 

Working Category                    Full-Time                     Part-Time                     Total Fte

White collar worker                  1                                  1                                  2

 

 

New staff and leavers               Full-Time                     Part-Time                     Total Fte

Leavers                                    -                                   1                                  1

 

 

Joint Industrial Committee (JIC)

 

SIGNIFICANT EVENTS

 

Event Date                    15/12/2011

Event Description

Event Details                De aandelen aan toonder worden omgezet in aandelen op naam.

 

 

Company accounts

 

PROFIT & LOSS

 

Annual accounts

31-12-2013

%

31-12-2012

%

31-12-2011

Industry

average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

95,562,313

9.08

87,607,256

-10.86

98,280,005

54,328,773

75.90

Total operating expenses

94,656,042

7.79

87,811,797

-7.29

94,713,950

53,874,825

75.70

Operating result

906,271

443

-204,541

-105

3,566,055

149,823

504

Total financial income

359,704

-69.13

1,165,269

-72.65

4,261,279

83,179

332

Total financial expenses

1,009,362

28.41

786,062

-89.76

7,672,803

191,543

426

Results on ordinary operations before taxation

256,612

46.92

174,666

13.03

154,531

34,909

635

Taxation

21,834

0.07

21,818

45.20

15,026

21,734

0.46

Results on ordinary operations after taxation

234,778

53.60

152,848

9.56

139,505

18,939

1139

Extraordinary items

-68,522

-

0

-

0

5,365

-1377

Other appropriations

2066

-27.53

2851

-67.42

8751

-

-

Net result

168,322

8.11

155,699

5.02

148,256

24,438

588

OTHER INFORMATION

 

 

 

 

 

 

 

Gross Operating Margin

-

-

-

-

-

33,409

-

Dividends

-

-

-

-

-

234,766

-

Director remuneration

57,389

7.16

53,552

-

-

126,036

-54.47

Employee costs

67,818

19.85

56,586

-29.61

80,393

139,048

-51.23

Wages and salary

55,480

17.93

47,044

-32.37

69,565

119,968

-53.75

Employee pension costs

-

-

-

-

-

23,129

-

Social security contributions

11,570

32.58

8,727

-10.63

9,765

29,614

-60.93

Other employee costs

768

-5.88

816

-23.31

1,064

3,979

-80.70

Amortization and depreciation

67,500

-3.24

69,763

-0.94

70,427

17,896

277

 

 

BALANCE SHEET

 

Annual accounts

31-12-2013

%

31-12-2012

%

31-12-2011

Industry

average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

1,298

-100

Tangible fixed assets

689,147

-12.49

787,511

-9.29

868,198

189,680

263

Land & building

654,498

-8.99

719,158

-6.50

769,139

369,885

76.95

Plant & machinery

26,816

-52.68

56,667

-29.67

80,573

26,893

-0.29

Furniture & Vehicles

7,833

-32.97

11,686

-36.78

18,485

15,771 4,585

-50.33

Leasing & Other Similar Rights

-

-

-

-

-

107,517 34,551

-

Other tangible assets

0

-

0

-100

1

9,057

-100

Financial fixed assets

-

-

-

-

-

179,439

-

Total fixed assets

689,147

-12.49

787,511

-9.29

868,198

299,919

129

Inventories

28,503,314

-7.88

30,942,172

6.40

29,080,689

2,927,814

873

Raw materials & consumables

-

-

-

-

-

6,545,857

-

Work in progress

0

-

0

-

0

1,123

-100

Finished goods

28,503,314

-7.88

30,942,172

6.40

29,080,689

1,943,728

1366

Other stocks

0

-

0

-

0

451,609

-100

Trade debtors

40,842,834

11.88

36,504,679

-0.26

36,598,726

4,241,844

862

Cash

1,152,807

-47.49

2,195,360

-34.28

3,340,573

456,237,237

-99

Other Amounts Receivable

1,931,141

-1.73

1,965,041

70.64

1,151,582

181,821

962

Miscellaneous current assets

14,333

-3.67

14,879

22.21

12,175

-449,184,062

0.00

Total current assets

72,444,429

1.15

71,622,131

2.05

70,183,745

7,131,127

915

Total Assets

73,133,576

1.00

72,409,642

1.91

71,051,943

7,398,361

1,291,835

888

 

CURRENT LIABILITIES

 

Trade creditors

28,405,739

-3.45

29,421,129

-18.02

35,886,667

2,898,098

880

Short term group loans

-

-

-

-

-

-

-

Financial debts

3,449,860

10289

33,205

300

8,293

4,392,180 148,601

-21.45

Current portion of long term debt

-

-

5,036

-22.01

6,457

81,130 14,053

-

Amounts Payable for Taxes, Remuneration & Social Security

15,112

-31.30

21,997

-2.74

22,617

8,507 -

-52.24

Miscellaneous current liabilities

662,330

-3.64

687,377

-9.21

757,132

174

--

Total current liabilities

32,533,041

7.84

30,168,744

-17.75

36,681,166

5,071,474

541

Long term group loans

-

-

-

-

-

-

-

Other long term loans

8,017,026

-4.33

8,379,677

166295

5,036

583

--

Deffered taxes

32,109

-10.11

35,721

-9.19

39,336

46,266 28,377

-30.60

Provisions for Liabilities & Charges

0

-

0

-

0

3,923 0

-100

Other long term liabilities

495,780

0.00

495,776

-0.01

495,815

243,305

103

Total long term debts

8,544,915

-4.11

8,911,174

1549

540,187

679,953

1156

Issued share capital

3,495,883

-4.33

3,654,020

-1.94

3,726,339

963,005

263

Share premium account

-

-

-

-

-

124,160

-

Reserves

28,559,737

-3.76

29,675,704

-1.42

30,104,251

653,401

4270

Revaluation reserve

-

-

-

-

-

881,530

-

Total shareholders equity

32,055,620

-3.82

33,329,724

-1.48

33,830,590

1,639,055

1855

Working capital

39,911,388

-3.72

41,453,387

23.73

33,502,579

2,059,653

1837

Cash flow

235,822

4.60

225,462

3.10

218,683

38,980

504

Net worth

32,055,620

-3.82

33,329,724

-1.48

33,830,590

1,637,757

1857

 

RATIO

 

Annual accounts

31-12-2013

change(%)

31-12-2012

change(%)

31-12-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

0.27

35.00

0.20

25.00

0.16

-7,00

3.86

Return on capital employed

0.63

53.66

0.41

-8.89

0.45

-7,00

9.00

Return on total assets employed

0.35

45.83

0.24

9.09

0.22

-8,00

4.38

Return on net assets employed

0.80

53.85

0.52

13.04

0.46

-6,00

13.33

Sales / net working capital

2.39

13.27

2.11

-27.99

2.93

132,00

-99

Stock turnover ratio

29.83

-15.54

35.32

19.36

29.59

76,00

-60.75

Debtor days

156

2.57

152.09

11.90

135.92

141,43

10.30

Creditor days

109.53

-10.43

122.29

-11.58

138.30

123,17

-11.07

SHORT TERM STABILITY

 

 

 

 

 

 

 

Current ratio

2.23

-5.91

2.37

24.08

1.91

4,00

-77.70

Liquidity ratio / acid ratio

1.35

0

1.35

20.54

1.12

3,00

-55.00

Current debt ratio

1.01

10.99

0.91

-15.74

1.08

10,00

-89.90

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

35.77

41.61

25.26

42000

0.06

229,00

-84.38

Equity in percentage

43.83

-4.78

46.03

-3.32

47.61

-210,00

20.87

Total debt ratio

1.28

9.40

1.17

6.36

1.10

11,00

-88.36

 

 

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

 

 

Payment expectations

Payment expectation days

109.53

 

Day sales outstanding

156

 

 

 

 

 

Industry comparison

 

Activity code

46761

 

Activity description

Wholesale of diamonds and other precious stones

 

Industry average payment expectation days

123.17

 

Industry average day sales outstanding

141.43

 

 

 

Industry quartile analysis

 

PAYMENT EXPECTATIONS

 

Company result            109.53

Lower                           122.66

Median                         75.38

Upper                           46.73

 

 

Day sales outstanding

 

Company result            156

Lower                           101.92

Median                         54.50

Upper                           24.07

 

 

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

 

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

SARJUBEN SANGHVI

Position

Chairman of the Board

Start Date

29/03/1999

Street

12 ZINKHOEVELAAN ANTWERPEN

Post code

2610

Country

Belgium

 

 

Position

Director

Start Date

02/08/2011

Street

12 ZINKHOEVELAAN ANTWERPEN

Post code

2610

Country

Belgium

 

 

Name

ASHISHKUMAR JARIWALA

Position

Director

Start Date

01/01/2012

Street

142 KRUISHOFSTRAAT ANTWERPEN

Post code

2020

Country

Belgium

 

 

FORMER DIRECTOR DETAILS

 

Name                                       PASMI DIMON BVBA

Position                                   Director

Start Date                                 12/01/2004

End Date                                  Unknown date

Date of birth                             15/05/2000

Street                                       30 HOVENIERSSTRAAT ANTWERPEN

Post code                                 2018

Country                                    Belgium

 

Name                                       TEJPAL JAYANTILAL MEHTA

Position                                   Director

Start Date                                 29/03/1999

End Date                                  Unknown date

Street                                       25 BELGIELEI ANTWERPEN

Post code                                 2018

Country                                    Belgium

 

Name                                       PARESH SANGHVI

Position                                   Principal Manager

Start Date                                 31/12/1995

End Date                                  Unknown date

Street                                       12 ZINKHOEVELAAN ANTWERPEN

Post code                                 2610

Country                                    Belgium

 

Position                                   Managing Director

Start Date                                 29/03/1999

End Date                                  Unknown date

Street                                       12 ZINKHOEVELAAN ANTWERPEN

Post code                                 2610

Country                                    Belgium

 

Position                                   Director

Start Date                                 29/03/1999

End Date                                  Unknown date

Street                                       12 ZINKHOEVELAAN ANTWERPEN

Post code                                 2610

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.61.82

UK Pound

1

Rs.95.27

Euro

1

Rs.69.14

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

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.