MIRA INFORM REPORT

 

 

Report No. :

320684

Report Date :

04.05.2015

 

IDENTIFICATION DETAILS

 

Name :

GLORIOUS GEMS BVBA

 

 

Registered Office :

Hoveniersstraat 30-Bus 223, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

28.10.1997

 

 

Com. Reg. No.:

461869854

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesaler of diamonds and other precious stones

 

 

No of Employees :

01 (31.12.2013)

 

 

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 government maintained the budget deficit below the euro-zone threshold of 3% of GDP for a second year in a row. 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                     461869854

Company name                        GLORIOUS GEMS BVBA

Address                                   HOVENIERSSTRAAT 30-BUS 223

2018 ANTWERPEN

Number of staff                        1

Date of establishment               28/10/1997

Telephone number                   032317406

Fax number                              032317406

 

 

Commentary

 

The business was established over 17 years ago.

The business has 1 employees.

The business has been at the address for over 9 years.

The business saw an increase in their Cash Balance of 123% during the latest trading period.

 

 

Accounts

 

Date of Latest Accounts            Turnover          Profit Before Tax          Net Worth         Working Capital

31/12/2013                                201,110,303      530,553                         16,577,657        22,078,056

31/12/2012                                189,980,545      474,914                         16,884,211        20,946,659

31/12/2011                                217,816,241      396,698                         12,888,166        13,800,672

 

 

Accounts

 

Date of Latest Accounts            Balance Total   Number of Employees Capital Cashflow

31/12/2013                                74,149,165        1                                  14,750,709        475,676

31/12/2012                                72,252,277        1                                  15,417,960        468,182

31/12/2011                                70,817,191        1                                  11,825,370        367,015

 

 

Payment expectations

 

Past payments

Payment expectation days                                25.71

Industry average payment expectation days     124.35

Industry average day sales outstanding           141.72

Day sales outstanding                          114.95

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                                              no

PROTESTED BILLS

Bill amount                                                      -

NSSO DETAILS

Date of summons                                             -

 

 

Company information

 

Business number

461869854

Company name

GLORIOUS GEMS BVBA

Fax number

032317406

Date founded

28/10/1997

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

Wholesaler of diamonds and other precious stones

VAT Number

BE.0461.869.854 Check VAT number

Belgian Bullettin of Acts

Publications

moniteur belge

 

 

 

 

Joint Industrial Committee (JIC)

 

Significant Events

Event Date                    29/03/2012

Event Description

Event Details                Mangukiya Rahul schrijft in op de 1480 nieuwe aandelen.

 

 

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

520,280

-12.39

593,841

4.60

567,752

5.00

540,700

2.73

526,338

 

 

 

 

 

 

 

 

 

 

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible fixed assets

519,773

-12.39

593,311

4.53

567,614

5.00

540,566

2.73

526,214

Land & building

434,779

-9.50

480,404

-5.77

509,820

-1.47

517,433

2.98

502,481

Plant & machinery

7,267

-26.83

9,932

-20.61

12,510

-13.25

14,420

-7.06

15,515

Furniture & Vehicles

77,726

-24.52

102,975

127

45,283

419

8,712

6.00

8,219

Leasing & Other Similar Rights

-

-

-

-

-

-

-

-

-

Other tangible assets

1

-

0

-100

1

0

1

100

-1

 

 

 

 

 

 

 

 

 

 

Financial fixed assets

508

-4.33

531

284

138

2.99

134

8.06

124

Total current assets

73,628,885

2.75

71,658,436

2.01

70,249,439

86.07

37,754,017

3.94

36,324,616

Inventories

9,595,024

-12.04

10,908,214

-50.70

22,127,095

84.53

11,990,759

-5.46

12,682,987

Raw materials & consumables   

-

-

-

-

-

-

-

-

-

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

9,595,024

-12.04

10,908,214

-50.70

22,127,095

84.53

11,990,759

-5.46

12,682,987

Other stocks

0

-

0

-

0

-

0

-

0

 

Trade debtors

63,336,988

4.80

60,434,121

26.58

47,743,116

92.73

24,771,514

5.23

23,540,532

Other amounts receivable

5,614

1.28

5,543

72.46

3,214

-38.99

5,268

43.54

3,670

 

Cash

688,514

123

307,600

-17.57

373,148

-62.17

986,477

912

97,427

 

Miscellaneous current assets

2,745

-7.17

2,957

3.18

2,866

286600

-1

-

0

 

 

 

 

 

 

 

 

 

 

Total Assets

74,149,165

2.63

72,252,277

2.03

70,817,191

84.93

38,294,717

3.92

36,850,954

Liabilities

 

 

 

 

 

 

 

 

 

Total shareholders equity

16,577,657

-1.82

16,884,211

31.01

12,888,166

5.97

12,162,116

10.32

11,024,812

Issued share capital

14,750,709 

-4.33   

15,417,960 

30.38  

11,825,370  

3.27   

11,450,520  

7.81

10,621,260

Share premium account

 

 

 

 

 

 

 

 

 

Revaluation

 

 

 

 

 

 

Reserves

1,826,948

24.60

1,466,251

37.96

1,062,796

49.35

711,596

76.33

403,552

Provisions for Liabilities & Charges

0

-

0

-

0

-

0

-

0

Deffered taxes                          

-

-

-

-

-

-

-

-

-

 

Creditors

57,571,508

3.98

55,368,065

-4.42

57,929,025

121

26,132,601

1.19

25,826,142

 

 

 

 

 

 

 

 

 

 

Other long term loans

6,020,679

29.30

4,656,288

214

1,480,258

0.83

1,468,020

3.50

1,418,353

Long term group loans                 -               -         -               -         -               -        -               - -

Other long term liabilities

0

-100

1

-

0

-

0

-

0

Total long term debts

6,020,679

29.30

4,656,289

214

1,480,258

0.83

1,468,020

3.50

1,418,353

 

Current portion of long term debt

34,275

-8.79

37,577

4.91

35,819

4.13

34,399

0.15

34,346

Financial debts

37,167,876

8.91

34,127,770

31.39

25,974,041

131

11,227,100

-32.70

16,682,212

Trade creditors

14,011,252

-13.03

16,109,518

-38.77

26,311,628

98.17

13,277,189

76.09

7,539,937

Amounts Payable for Taxes, Remuneration & Social Security

119,995

44.79

82,875

72.44

48,061

91.86

25,050

-36.56

39,487

 

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

217,431

-38.59

354,037

-91.32

4,079,218

3945

100,843

-9.81

111,807

Total current liabilities

51,550,829

1.65

50,711,777

-10.16

56,448,767

128

24,664,581

1.05

24,407,789

Total Liabilities

74,149,165

2.63

72,252,277

2.03

70,817,191

84.93

38,294,717

3.92

36,850,954

ratio analysis

TRADING PERFORMANCE

Profit Before Tax

0.26

4.00

0.25

38.89

0.18

-5.26

0.19

5.56

0.18

 

Return on capital employed

2.35

6.82

2.20

-20.29

2.76

20.52

2.29

122

1.03

Return on total assets employed

0.72

9.09

0.66

17.86

0.56

-30.86

0.81

131

0.35

 

 

 

 

 

 

 

 

 

 

Return on net assets employed

3.20

13.88

2.81

-8.77

3.08

20.31

2.56

120

1.16

Sales / net working capital

9.11

0.44

9.07

-42.52

15.78

26.54

12.47

113

5.83

 

 

 

 

 

 

 

 

 

 

Stock turnover ratio

4.77

-16.90

5.74

-43.50

10.16

38.23

7.35

-59.75

18.26

 

Creditor days

25.71

-17.81

31.28

-29.64

44.46

48.55

29.93

-25.12

39.97

Debtor days

114.95

-1.00

116.11

45.14

80.00

44.43

55.39

-55.22

123.70

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

1.43

1.42

1.41

13.71

1.24

-18.95

1.53

2.68

1.49

 

 

 

 

 

 

 

 

 

 

Liquidity ratio / acid ratio

1.24

3.33

1.20

41.18

0.85

-18.27

1.04

7.22

0.97

 

Current debt ratio

3.11

3.67

3.00

-31.51

4.38

115

2.03

-8.14

2.21

 

 

 

 

 

 

 

 

 

 

Liquidity ratio reprocessed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cashflow

475,676

1.60

468,182

27.56

367,015

19.19

307,932

97.11

156,226

 

Net worth

16,577,657

-1.82

16,884,211

31.01

12,888,166

5.97

12,162,116

10.32

11,024,812

 

 

 

 

 

 

 

 

 

 

LONG TERM STABILITY

 

 

 

 

 

 

 

 

 

Gearing

260.73

13.40

229.93

7.80

213.30

103

104.67

-36.37

164.49

Equity in percentage

22.36

-4.32

23.37

28.41

18.20

-42.70

31.76

6.15

29.92

Total debt ratio

3.47

5.79

3.28

-26.95

4.49

108

2.15

-8.12

2.34

 

 

 

 

 

 

 

 

 

 

Working capital

22,078,056

5.40

20,946,659

51.78

13,800,672

5.43

13,089,436

9.84

11,916,827

Profit & loss

 

 

 

 

 

 

 

 

 

Operating Income

201,110,419

5.86

189,985,095

-12.78

217,817,974

33.43

163,243,559

135

69,461,009

Turnover

201,110,303

5.86

189,980,545

-12.78

217,816,241

33.43

163,241,267

135

69,460,908

Total operating expenses

198,890,688

5.82

187,951,572

-12.99

216,011,887

33.43

161,891,674

135

68,854,580

Gross Operating Margin

-

-

-

-

-

-

-

-

 

Operating Charges

198,890,803

5.82

187,956,121

-12.99

216,013,620

33.43

161,893,965

135

68,854,681

Employee costs

50,033

1.45

49,320

-34.79

75,638

34.27

56,334

50.70

37,381

Wages and salary

40,892

1.71

40,205

-35.80

62,625

29.91

48,205

48.00

32,570

Employee pension costs

-

-

-

-

-

-

-

-

-

Social security contributions

8,509

3.40

8,229

-34.30

12,525

59.74

7,841

78.37

4,396

Other employee costs

631

-28.78

886

81.56

488

69.44

288

-30.60

415

Director remuneration

187,227

84.77

101,331

-2.55

103,981

-

-

-

97,449

Amortization and depreciation

51,524

16.83

44,101

12.76

39,110

24.57

31,396

-15.44

37,127

Operating result

2,219,615

9.40

2,028,973

12.45

1,804,354

33.70

1,349,593

122

606,328

Total financial income

10,032

25623

39

-72.73

143

257

40

-94.18

687

Total financial expenses

1,699,093

9.33

1,554,098

10.39

1,407,799

35.61

1,038,153

116

478,999

Results on ordinary operations before taxation

530,553

11.72

474,914

19.72

396,698

27.36

311,480

143

128,016

Other appropriations

-

-

-

-

-

-

-

-

-

Taxation

 

 

 

 

 

 

 

 

 

Results on ordinary

operations after taxation

424,152

0.02

424,082

29.33

327,905

18.58

276,536

132

119,099

Net result

424,152

0.02

424,081

29.33

327,905

18.58

276,536

132

119,099

Profit (Loss) for the Year to be

appropiated

424,152

0.02

424,081

29.33

327,905

18.58

276,536

132

119,099

Dividends

-

-

-

-

-

-

-

-

-

 

 

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

2

 

 

Number of hours worked

Full-time Employees

-

 

Part-time Employees

2,541

 

Total

2,541

 

 

Personnel Charges

Full-time Employees

-

 

Part-time Employees

50,033

 

Total

50,033

 

Benefits In Addition To Wages

-

 

 

During the previous reporting year

Average number employees in Fte

2

 

Actual working hours

2,541

 

Personnel Charges

47,186

 

Benefits In Addition To Wages

-

 

 

Type of Contract                                   Full-Time                     Part-Time                     Total Fte

Unlimited Duration Contracts               -                                   2                                  2

 

Gender and Education Level

Men                                                      Full-Time                     Part-Time                     Total Fte

Secondairy education                          -                                   1                                  1

 

Women                                                Full-Time                     Part-Time                     Total Fte

Primary education                                -                                   1                                  1

 

Working Category                                Full-Time                     Part-Time                     Total Fte

White collar worker                              -                                   2                                  2

 

 

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

25.71

 

Day sales outstanding

114.95

 

 

 

 

 

 

 

Industry comparison

 

Activity code

46761

 

Activity description

Wholesale of diamonds and other precious stones

 

Industry average payment expectation days

124.35

 

Industry average day sales outstanding

141.72

 

 

 

 

 

 

 

Industry quartile analysis

 

Payment expectations

 

 

Company result

25.71

 

Lower

122.66

 

Median

76.39

 

Upper

46.98

 

 

 

Day sales outstanding

 

Company result                        114.95

Lower                                       102.84

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

 

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Mayurkumar

Middle name

-

 

Surname

Mangukiya

 

 

 

SHAREHOLDER DETAILS

Start date

06/01/2010(estimated)

End date

-

 

Percentage owned SHAREHOLDER ADDRESS

-

 

 

 

Street name

Quinten Matsijslei

House number

49A

 

Minor town

-

Postal town

Antwerpen

 

Post code

2018

Country

Belgium

 

SHAREHOLDER NAME

Forename

Kishor

Middle name

-

 

Surname

SHAREHOLDER DETAILS

Kakadia

 

 

 

Start date

06/01/2010(estimated)

End date

-

 

Percentage owned -SHAREHOLDER ADDRESS

Street name

Van Eycklei

House number

24

 

Minor town

-

Postal town

Antwerpen

 

Post code

2018

Country

Belgium

 

SHAREHOLDER NAME

Forename

Rahul

Middle name

-

 

Surname

SHAREHOLDER DETAILS

Mangukiya

 

 

 

Start date Percentage owned SHAREHOLDER ADDRESS

05/07/2012(estimated)

End date

 

 

Street name

-

House number

-

 

Minor town

-

Postal town

-

 

Post code

-

Country

India

 

 

 

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                                       MAYURKUMAR MANUBHAI MANGUKIYA

Position                                   Principal Manager

Start Date                                 28/09/2004

Street                                       49 QUINTEN MATSIJSLEI ANTWERPEN

Post code                                 2018

Country                                    Belgium

 

Name                                       KISHOR KANJIBHAI KAKADIA

Position                                   Principal Manager

Start Date                                 23/06/2004

Date of birth                             28/05/1976

Street                                       24 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.63.58

UK Pound

1

Rs.97.99

Euro

1

Rs.70.53

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

VNT

 

               

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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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.