MIRA INFORM REPORT

 

 

Report No. :

323899

Report Date :

21.05.2015

 

IDENTIFICATION DETAILS

 

Name :

GENESIS DIAMONDS BVBA

 

 

Registered Office :

Hoveniersstraat 2 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

02.04.1991

 

 

Com. Reg. No.:

443767872

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of Watches and Jewellery (Diamonds & 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

A1

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 name and address

 

Business number

443767872

Company name

GENESIS DIAMONDS BVBA

Address

HOVENIERSSTRAAT 2

 

2018 ANTWERPEN

Number of staff

1

Date of establishment

02/04/1991

Telephone number

032343160

Fax number

32343184

 

 

Commentary

 

The business was established over 23 years ago.

The business has 1 employees.

The business is part of a group.

This business has a foreign parent business.

The business has been at the address for over 23 years.

Turnover in the latest trading period increased 27% on the previous trading period.

 

 

Accounts

 

DATE OF LATEST ACCOUNTS                TURNOVER           PROFIT BEFORE TAX        NET WORTH          WORKING CAPITAL

31/12/2013                                   101,251,294        247,477                      4,099,506           12,280,716

31/12/2012                                   79,688,871         253,432                      3,930,273           8,542,188

31/12/2011                                   127,502,349        338,139                      3,762,951           8,508,115

 

 

Accounts

 

DATE OF LATEST ACCOUNTS                TURNOVER           PROFIT BEFORE TAX        NET WORTH          WORKING CAPITAL

31/12/2013                                   101,251,294        247,477                      4,099,506           12,280,716

31/12/2012                                   79,688,871         253,432                      3,930,273           8,542,188

31/12/2011                                   127,502,349        338,139                      3,762,951           8,508,115

 


 

BANKRUPTCY DETAILS

 

Court action type                      no

 

 

Payment expectations

 

Past payments                                                             Payment expectation days 4     2.05

Industry average payment

expectation days              246.53                                  Industry average day sales

outstanding 354.40

Day sales outstanding       67.72

 

 

Company information

 

Business number         443767872

Company name            GENESIS DIAMONDS BVBA

Fax number                  32343184

Date founded                02/04/1991

Company status           active

Company type              Private Limited Company (BL/LX)

Currency                      Euro (€)

Date of latest accounts 31/12/2013

Activity code                46480

Liable for VAT              yes

Activity description      Wholesale of watches and jewellery (Diamonds & Other Precious Stones.)

VATNumber                 BE.0443.767.872 Check

 

 

Social Balance Sheet Details

 

Social Balance Sheet                                                       Total

During the reporting year

ended 31-12-2013

Full-time Employees                                                         1

Part-time Employees                                                        1

Total Fte Employees                                                         2

 

Number of hours worked

Full-time Employees                                                         1,870

Part-time Employees                                                        1,266

Total                                                                            3,136

 

Personnel Charges

Full-time Employees                                                         -

Part-time Employees                                                        -

Total                                                                            67,189

Benefits In Addition To Wages                                             -

 

During the previous reporting year

Average number employees in Fte                                       2

Actual working hours                                                       4,114

Personnel Charges                                                          80,160

Benefits In Addition To Wages                                             -

 

 

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

 

 

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

101,251,294

27.06

79,688,871

-37.50

127,502,349

43,407,828

133

Total operating expenses

100,538,880

27.17

79,061,144

-37.58

126,661,764

43,309,357

132

Operating result

712,414

13.49

627,727

-25.32

840,585

25,680

2674

Total financial income

30,041

223

9,291

38.87

6,690

60,595

-50.42

Total financial expenses

494,978

29.04

383,585

-24.66

509,136

128,224

286

Results on ordinary operations before taxation

247,477

-2.35

253,432

-25.05

338,139

-48,004

515

Taxation

84,035

-4.35

87,858

-24.28

116,032

71,796

17.05

Results on ordinary operations after taxation

163,442

-1.29

165,574

-25.45

222,107

-98,684

165

Extraordinary items

5,162

361

1,120

-

0

132,729

-96.11

Other appropriations

628.51

0

628.51

0

628.51

-

-

Net result

169,232

1.14

167,322

-24.88

222,735

34,098

396

Gross Operating Margin

-

-

-

-

-

56,641

-

Dividends

-

-

-

-

-

190,216

-

Director remuneration

123,456

-7.20

133,040

-

-

114,333

7.98

Employee costs

67,189

-16.18

80,160

8.41

73,941

202,143

-66.76

Wages and salary

53,688

-14.73

62,966

9.03

57,748

155,828

-65.55

Employee pension costs

-

-

-

-

-

2,674

-

Social security contributions

8,878

-28.19

12,364

6.48

11,612

41,634

-78.68

Other employee costs

4,623

-4.29

4,830

5.46

4,580

6,266

-26.22

Amortization and depreciation

48,574

2.63

47,331

1.91

46,443

22,329

117

 

 

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

3,779

-100

Tangible fixed assets

966,987

-2.77

994,503

-3.81

1,033,870

202,086

378

Land & building

892,341

-1.17

902,866

-1.15

913,392

407,961

118

Plant & machinery

54,487

-20.97

68,942

-25.75

92,852

20,430

166

Furniture & Vehicles

20,158

-11.17

22,694

-17.85

27,627

20,189 7,140

-0.15

Leasing & Other Similar Rights

-

-

-

-

-

310,656 28,177

-

Other tangible assets

0

-

0

-

0

6,631

-100

Financial fixed assets

1,802

0.55

1,792

-9.59

1,982

590,149

-99

Total fixed assets

968,789

-2.76

996,295

-3.82

1,035,853

545,801

77.50

Inventories

15,312,381

-13.90

17,783,696

13.18

15,712,613

1,496,843

922

Raw materials & consumables

-

-

-

-

-

4,202,606

-

Work in progress

0

-

0

-

0

56

-100

Finished goods

15,312,381

-13.90

17,783,696

13.18

15,712,613

838,207

1726

Other stocks

0

-

0

-

0

285,013

-100

Trade debtors

18,785,815

8.84

17,260,739

0.02

17,258,045

1,949,075

863

Cash

466,952

-11.88

529,912

-22.42

683,012

158,853

193

other amounts receivable

8,044

-18.82

9,909

-23.64

12,978

324,048

-97.52

Miscellaneous current assets

18,528

-21.36

23,559

6.23

22,179

58,257

-68.20

Total current assets

34,591,719

-2.85

35,607,815

5.70

33,688,826

3,651,297

847

Total Assets

35,560,508

-2.85

36,604,110

5.41

34,724,679

4,117,387 317,342

763

 

CURRENT LIABILITIES

 

 

Trade creditors

11,583,173

-41.85

19,919,045

-7.58

21,552,640

1,001,529

1056

Short term group loans                     -                 -          -                 -          -                 - -

 

Financial debts

10,387,737

53.13

6,783,533

107

3,273,143

2,942,830 27,487

252

 

Current portion of long term debt

61,221

-3.08

63,168

6.04

59,571

157,532 16,861

-61.14

 

Amounts Payable for Taxes, Remuneration & Social Security

72,056

-27.13

98,877

8.60

91,045

9,364 -

-16.98

 

Miscellaneous current liabilities

206,816

2.89

201,005

-1.62

204,312

-21.91

--

 

Total current liabilities

22,311,003

-17.57

27,065,627

7.49

25,180,712

2,413,705

824

 

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

--

 

Other long term loans

8,917,434

59.45

5,592,549

-2.99

5,764,728

424

--

 

Deffered taxes

15,032

-4.01

15,660

-3.86

16,289

43,829 21,654

-65.70

 

Provisions for Liabilities & Charges

0

-

0

-

0

18,434 0

-100

 

Other long term liabilities

217,533

-

0

-

0

48,727

346

 

Total long term debts

9,149,999

63.15

5,608,209

-2.99

5,781,016

671,225

1263

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

 

 

 

Issued share capital

2,649,160

0

2,649,160

0

2,649,160

634,950

317

 

Share premium account

-

-

-

-

-

291,370

-

 

Reserves

925,510

22.38

756,278

28.41

588,955

377,168

145

 

Revaluation reserve

524,835

0

524,835

0

524,835

532,509

-1.44

 

Total shareholders equity

4,099,506

4.31

3,930,273

4.45

3,762,951

1,032,457

297

 

Working capital

12,280,716

43.77

8,542,188

0.40

8,508,115

1,237,592

892

 

Cashflow

217,806

1.47

214,654

-20.26

269,178

52,034

318

 

Net worth

4,099,506

4.31

3,930,273

4.45

3,762,951

1,028,678

298

ratio analysis

 

 

 

Annual accounts

31-12-2013

change(%)

31-12-2012

change(%)

31-12-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

Profit Before Tax

0.24

-25.00

0.32

18.52

0.27

-13,00

1.85

 

Return on capital employed

1.87

-29.70

2.66

-24.86

3.54

388,00

-99

 

Return on total assets employed

0.70

1.45

0.69

-28.87

0.97

-1,00

70.00

 

Return on net assets employed

6.04

-6.36

6.45

-28.25

8.99

379,00

-98.41

 

Sales / net working capital

8.24

-11.68

9.33

-37.76

14.99

-45,00

-99

 

Stock turnover ratio

15.12

-32.26

22.32

81.17

12.32

53,00

-71.47

 

Debtor days

67.72

-14.34

79.06

60.04

49.40

354,40

-80.89

 

Creditor days

42.05

-54.27

91.96

48.06

62.11

246,53

-82.94

SHORT TERM STABILITY

 

Current ratio

1.55

17.42

1.32

-1.49

1.34

17,00

-98.40

 

Liquidity ratio / acid ratio

0.86

30.30

0.66

-7.04

0.71

14,00

-93.86

 

Current debt ratio

5.44

-21.04

6.89

2.99

6.69

97,00

-94.39

 

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

Gearing

472.41

49.26

316.50

30.91

241.76

74,00

538

 

Equity in percentage

11.53

7.36

10.74

-0.92

10.84

-247,00

4.67

 

Total debt ratio

7.67

-7.70

8.31

0.97

8.23

97,00

-92.09

 

 


Industry comparison

 

Activity code                          46480

Activity description                  Wholesale of watches and jewellery

 

 

Payment Information

 

Payment expectation days         42.05

Day sales outstanding              67.72

 

 

Industry comparison

Activity code                          46480

Activity description                  Wholesale of watches and jewellery

 

 

Industry quartile analysis

 

Payment expectations

Company result                       42.05

Lower                                   131.10

Median                                 63.03

Upper                                   19.84

 

 

Day sales outstanding

 

Company result                       67.72

Lower                                   123.40

Median                                 56.14

Upper                                   21.99

 

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                                    RONIL MAYANK MEHTA

Position                                Principal Manager

Start Date                              09/08/2010

Street                                   24 VAN EYCKLEI ANTWERPEN

Post code                              2018

Country                                 Belgium

 

Name                                    NILANG RAJNINKANT MEHTA

Position                                Principal Manager

Start Date                              09/08/2010

Street                                   3 DE LANNOYLEI BRASSCHAAT

Post code                              2930

Country                                 Belgium

 

 

Name                                   ALKESH PRATAPCHANDRA BHANSALI

Position                                Principal Manager

Start Date                              09/08/2010

Street                                   24 VAN EYCKLEI ANTWERPEN

Post code                              2018

Country                                 Belgium

 

 

Former director details

 

Name                                    TEJPAL JAYANTILAL MEHTA

Position                                Principal Manager

Start Date                              14/01/2000

End Date                               Unknown date

Street                                   25 BELGIËLEI 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.63.87

UK Pound

1

Rs.98.89

Euro

1

Rs.70.73

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TPT

 

               

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.