MIRA INFORM REPORT

 

 

Report No. :

310855

Report Date :

14.03.2015

           

IDENTIFICATION DETAILS

 

Name :

HORIZON DIAMONDS BVBA

 

 

Registered Office :

Schupstraat 1, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

16.06.1977

 

 

Com. Reg. No.:

417418813

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No of Employees :

1

 

 

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 – 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 Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

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 name & address

 

Business number                                 417418813

Branche Unit Number                           2013889155

Company name                                    HORIZON DIAMONDS BVBA

Address                                               SCHUPSTRAAT 1

2018 ANTWERPEN

Number of staff                                    1

Date of establishment                           16/06/1977

Telephone number                               032343464

Fax number                                          032343976

 

 

Commentary

 

The business was established over 37 years ago.

The business has 1 employees.

The business has been at the address for over 27 years.

The credit rating for this business has increased from 92 to 97.

The credit limit for this business has increased from €335000 to €355000.

Operating Result in the latest trading period increased 31% on the previous trading period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

24,179,272

111,364

4,991,046

5,058,379

31/12/2012

20,722,962

97,793

4,911,682

4,986,026

31/12/2011

29,135,760

103,749

4,945,889

5,025,216

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

12,970,895

1

4,600,000

117,488

31/12/2012

13,231,794

1

4,600,000

107,413

31/12/2011

12,659,841

0

4,600,000

118,221

 

 

Trends

Profitability

Liquidity

Net worth

Payment expectations

 

Past  payments

 

Payment  expectation  days

76.81

Industry  average  payment expectation  days

127.02

Industry  average  day  sales outstanding

185.93

Day  sales  outstanding

52.28

 

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                                  no

 

PROTESTED BILLS

Bill amount                                          -

 

NSSO DETAILS

Date of summons                                

 

 

Company information

 

 

Business number

417418813

Company name

HORIZON DIAMONDS BVBA

Fax number

032343976

Date founded

16/06/1977

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.0417.418.813 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

 

JIC Code                                                          324

Description                                                      Joint committee for the industry and the trade in diamant

Category

 

Significant Events

Event Date                                                        20/09/2010

Event Description                                             resignation-appointment of director(s)

Event Details                                                    Commentaar 20-09-2010: Bevestiging van het ontslag als statutair zaakvoerder van de heer Mehta Girish.

 

 

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

294,619

-5.05

310,275

-11.46

350,435

31.45

266,594

11.35

239,412

 

 

 

 

 

 

 

 

 

 

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible  fixed  assets

289,770

-5.13

305,426

-11.62

345,585

32.03

261,745

11.59

234,563

Land  &  building

255,096

-7.11

274,633

-6.64

294,171

41.64

207,693

5.63

196,629

Plant  &  machinery

-

-

-

-

-

-

-

-

-

Furniture  &  Vehicles

34,674

12.61

30,792

-40.11

51,415

-4.88

54,052

42.49

37,934

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Financial  fixed  assets

4,849

-0.01

4,849

0

4,849

0

4,849

0.01

4,849

 

 

 

 

 

 

 

 

 

 

Total  current  assets

12,676,276

-1.90

12,921,519

4.97

12,309,406

1.20

12,163,984

-26.05

16,449,299

Inventories

8,956,183

6.07

8,443,740

13.85

7,416,864

49.18

4,971,707

-51.39

10,227,171

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

8,956,183

6.07

8,443,740

13.85

7,416,864

49.18

4,971,707

-51.39

10,227,171

Other  stocks

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Trade  debtors

3,463,051

-17.59

4,202,192

-13.52

4,859,359

-28.64

6,809,626

11.77

6,092,606

Other  amounts  receivable

62,252

-17.43

75,397

1035

6,642

13.78

5,837

509

957

 

 

 

 

 

 

 

 

 

 

Cash

194,453

-2.70

199,853

662

26,205

-93.04

376,477

193

128,228

Miscellaneous  current  assets

337

0.07

337

0

337

0

337

-0.07

337

Total  Assets

12,970,895

-1.97

13,231,794

4.52

12,659,841

1.84

12,430,578

-25.52

16,688,711

 

 

Liabilities

 

Total  shareholders  equity

4,991,046

1.62

4,911,682

-0.69

4,945,889

1.47

4,874,140

1.37

4,808,063

 

 

 

 

 

 

 

 

 

 

Issued  share  capital

4,600,000

0

4,600,000

0

4,600,000

0

4,600,000

0

4,600,000

 

 

 

 

 

 

 

 

 

 

Share  premium  account

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Revaluation  reserve

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Reserves

391,046

25.46

311,682

-9.89

345,889

26.17

274,140

31.76

208,063

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Deffered  taxes

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Creditors

7,979,849

-4.09

8,320,112

7.86

7,713,952

2.08

7,556,438

-36.40

11,880,648

 

 

 

 

 

 

 

 

 

 

Other  long  term  loans

361,952

-5.89

384,620

-10.50

429,762

-3.70

446,271

-1.60

453,537

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-

0

Total  long  term  debts

361,952

-5.89

384,620

-10.50

429,762

-3.70

446,271

-1.60

453,537

 

 

 

 

 

 

 

 

 

 

Current  portion  of  long  term  debt

6,950

-78.18

31,845

10.80

28,742

-1.11

29,065

-13.64

33,656

Financial  debts

2,505,845

8.24

2,315,152

16.69

1,983,959

6.03

1,871,075

-1.69

1,903,199

Trade  creditors

5,032,754

-4.78

5,285,141

3.82

5,090,663

-0.97

5,140,573

-43.94

9,170,295

Amounts  Payable  for  Taxes, Remuneration  &  Social  Security

38,414

343

8,657

-1.89

8,823

13.72

7,759

76.78

4,389

 

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

33,934

-88.49

294,698

71.33

172,003

178

61,696

-80.45

315,572

Total  current  liabilities

7,617,897

-4.00

7,935,493

8.94

7,284,190

2.45

7,110,167

-37.78

11,427,111

 

 

 

 

 

 

 

 

 

 

Total  Liabilities

12,970,895

-1.97

13,231,794

4.52

12,659,841

1.84

12,430,578

-25.52

16,688,711

 

 

Ratio analysis

 

TRADING  PERFORMANCE

 

Profit  Before  Tax

0.46

-2.13

0.47

30.56

0.36

38.46

0.26

-10.34

0.29

Return  on  capital  employed

2.08

12.43

1.85

-4.15

1.93

7.22

1.80

29.50

1.39

Return  on  total  assets  employed

0.86

16.22

0.74

-9.76

0.82

6.49

0.77

75.00

0.44

Return  on  net  assets  employed

2.23

12.06

1.99

-5.24

2.10

6.60

1.97

28.76

1.53

Sales  /  net  working  capital

4.78

14.90

4.16

-28.28

5.80

-19.89

7.24

45.67

4.97

Stock  turnover  ratio

37.04

-9.10

40.75

60.05

25.46

87.34

13.59

-66.81

40.94

Creditor  days

76.81

-18.28

93.99

46.20

64.29

24.71

51.55

-61.87

135.20

Debtor  days

52.28

-29.36

74.01

21.57

60.88

-10.38

67.93

-23.70

89.03

 

SHORT  TERM  STABILITY

 

Current  ratio

1.66

1.84

1.63

-3.55

1.69

-1.17

1.71

18.75

1.44

 

 

 

 

 

 

 

 

 

 

Liquidity  ratio  /  acid  ratio

0.49

-12.50

0.56

-16.42

0.67

-33.66

1.01

87.04

0.54

 

 

 

 

 

 

 

 

 

 

Current  debt  ratio

1.53

-5.56

1.62

10.20

1.47

0.68

1.46

-38.66

2.38

 

 

 

 

 

 

 

 

 

 

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Cashflow

117,488

9.38

107,413

-9.14

118,221

20.94

97,749

32.38

73,839

 

 

 

 

 

 

 

 

 

 

Net  worth

4,991,046

1.62

4,911,682

-0.69

4,945,889

1.47

4,874,140

1.37

4,808,063

 

 

 

 

 

 

 

 

 

 

 

LONG  TERM  STABILITY

 

Gearing

57.60

3.58

55.61

12.62

49.38

2.58

48.14

-3.18

49.72

 

 

 

 

 

 

 

 

 

 

Equity  in  percentage

38.48

3.66

37.12

-4.99

39.07

-0.36

39.21

36.10

28.81

 

 

 

 

 

 

 

 

 

 

Total  debt  ratio

1.60

-5.33

1.69

8.33

1.56

0.65

1.55

-37.25

2.47

 

 

 

 

 

 

 

 

 

 

Working  capital

5,058,379

1.45

4,986,026

-0.78

5,025,216

-0.57

5,053,817

0.63

5,022,188

 

 

 

 

Profit & loss

 

Operating  Income

24,179,272

16.68

20,722,962

-28.88

29,138,760

-20.36

36,590,001

46.49

24,978,598

Turnover

24,179,272

16.68

20,722,962

-28.87

29,135,760

-20.37

36,589,729

46.48

24,978,487

Total  operating  expenses

23,917,043

16.54

20,523,357

-28.99

28,901,357

-20.60

36,398,640

47.03

24,756,420

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Operating  Charges

23,917,043

16.54

20,523,357

-29.00

28,904,357

-20.59

36,398,912

47.03

24,756,531

Employee  costs

43,609

24.56

35,011

3.39

33,864

1.36

33,410

-3.96

34,786

Wages  and  salary

34,651

21.31

28,564

9.74

26,029

-3.88

27,080

-0.70

27,270

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

8,958

49.91

5,976

-22.55

7,715

24.23

6,210

-16.04

7,397

Other  employee  costs

0

-100

471

294

119

0

119

0.34

119

Director  remuneration

132,044

1.54

130,041

-5.89

138,175

14.01

121,192

-15.36

143,193

Amortization  and  depreciation

38,124

-8.40

41,620

-10.44

46,472

46.73

31,672

44.61

21,901

 

 

 

 

 

 

 

 

 

 

Operating  result

262,229

31.37

199,605

-14.85

234,404

22.67

191,089

-13.95

222,067

Total  financial  income

2

-

-

-

1

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Total  financial  expenses

150,867

48.18

101,812

-22.08

130,656

37.27

95,182

-36.00

148,732

 

 

 

 

 

 

 

 

 

 

Results  on  ordinary  operations before  taxation

 111,364

13.88

97,793

-5.74

103,749

8.18

95,906

30.78

73,335

 

 

 

 

 

 

 

 

 

 

Extraordinary  Income

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Extraordinary  items

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Results  for  the  Year  Before Taxation

111,364

13.88

97,793

-5.74

103,749

8.18

95,906

30.78

73,335

 

 

 

 

 

 

 

 

 

 

Other  appropriations

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Taxation

32,000

0

32,000

0

32,000

7.28

29,829

39.41

21,397

Results  on  ordinary  operations after taxation

79,364

20.63

65,793

-8.30

71,749

8.58

66,077

27.22

51,938

 

 

 

 

 

 

 

 

 

 

Net  result

79,364

20.63

65,793

-8.30

71,749

8.58

66,077

27.22

51,938

 

 

 

 

 

 

 

 

 

 

Profit  (Loss)  for  the  Year  to  be appropriated

79,364

20.63

65,793

-8.30

71,749

8.58

66,077

27.22

51,938

 

 

 

 

 

 

 

 

 

 

Dividends

-

-

100,000

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet Details

 

Social Balance Sheet                                                                           Total

During the reporting year ended 31-12-2013

Full-time Employees                                                                            -

Part-time Employees                                                                            2

Total Fte Employees                                                                            1

 

Number of hours worked

Full-time Employees                                                                            -

Part-time Employees                                                                            1,786

Total                                                                                                    1,786

 

Personnel Charges

Full-time Employees                                                                            -

Part-time Employees                                                                            43,609

Total                                                                                                    43,609

Benefits In Addition To Wages                                                             -

 

During the previous reporting year

Average number employees in Fte                                                       1

Actual working hours                                                                           1,398

Personnel Charges                                                                               35,011

Benefits In Addition To Wages                                                            

 

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration

-

2

1

Contracts

 

 

 

Limited  Duration  Contracts

-

-

-

Contracts  For  Specific  Work

-

-

-

Contracts  Regarding

-

-

-

 

 

Gender  and  Education Level

 

Men

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

-

1

1

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

-

1

1

Other

-

-

-

Temporary  personnel

 

Total

 

Average  number  of  temporary  staff

-

 

 

Actual  working  hours

 

-

 

Cost  of  temporary  staff

 

-

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

-

2

1

Leavers

-

1

1

 

 

Total  of  formal  continuing  vocational  training  initiatives for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  less  formal  and  informal  continuing  vocational training  initiatives  for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  initial  training  initiatives  at  the  expense  of  the employer

Male

Female

Number  of  employees

 

 

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

 

 

Industry comparison

 

Activity code                                        46761

Activity description                              Wholesale of diamonds and other precious stones

 

 

Payment Information

 

Suspension of payments / moratorium history

Amount                                                 -

Details                                                  -

 

Payment expectations

Payment expectation days                                            76.81

Day sales outstanding                                      52.28

 

Industry comparison

Activity code                                                                46761

Activity description                                                      Wholesale of diamonds and other precious stones

Industry average payment expectation days                 127.02

Industry average day sales outstanding                       185.93

 

Industry quartile analysis

Payment expectations

Company result                                                            76.81

Lower                                                                           120.44

Median                                                                         74.93

Upper                                                                           46.53

 

Day sales outstanding

Company result                                                            52.28

Lower                                                                           102.33

Median                                                                         54.07

Upper                                                                           24.12

 

 

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

 

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                                                   KSHITIJ JITENDRA SHAH

Position                                               Principal Manager

Start Date                                             07/07/2014

Street                                                   35 BELGIËLEI ANTWERPEN

Post code                                             2018

Country                                                Belgium

 

Former director details

Name                                                   KERUL BHARATKUMAR SHAH

Position                                               Principal Manager

Start Date                                             09/09/2010

End Date                                              Unknown date

Date of birth                                         18/02/1978

Street                                                   67 BELGIËLEI ANTWERPEN

Post code                                             2018

Country                                                Belgium

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 62.67

UK Pound

1

Rs. 93.16

Euro

1

Rs. 66.42

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

DPT

 

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.