MIRA INFORM REPORT

 

 

Report No. :

324296

Report Date :

26.05.2015

 

IDENTIFICATION DETAILS

 

Name :

TACHÉ COMPANY NV

 

 

Registered Office :

Hoveniersstraat 53, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

18.12.1957

 

 

Com. Reg. No.:

404991430

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Wholesaler of diamonds and other precious stones

 

 

No of Employees :

38 (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                     404991430

Branche Unit Number               2004703750

Company name                        TACHÉ COMPANY NV

Address                                   HOVENIERSSTRAAT 53

2018 ANTWERPEN

Number of staff                        38 (31.12.2013)

Date of establishment   18/12/1957

Telephone number                   032341818

Fax number                              032318792

 

 

Ultimate holding company

 

Company name                        Company Number

Taché Company NV                   404991430

 

 

Commentary

 

The business was established over 36 years ago.                                                                      

The business has 38 employees.                                                                                               

The business is part of a group.                                                                                                

This business has a foreign parent business.                                                                             

The business has been at the address for over 4 years.                                                             

Pre-tax profits increased by 68% compared to the previous trading period.                                

The business saw an increase in their Cash Balance of 191% during the latest trading period.      

 

 

Accounts

                                                             

DATE OF LATEST ACCOUNTS

TURNOVER

PROFIT BEFORE TAX   NET WORTH

WORKING CAPITAL

31/12/2013

213,476,038

794,833                            23,518,781

127,819,824

31/12/2012

231,263,566

472,453                            24,178,969

133,043,536

31/12/2011

291,547,520

576,539                            5,022,400

136,457,856

 

Accounts

DATE OF LATEST ACCOUNTS

BALANCE TOTAL

NUMBER OF       CAPITAL

EMPLOYEES

CASHFLOW

31/12/2013

196,004,122

38

20,743,122

608,125

31/12/2012

203,533,509

40

21,681,440

560,895

31/12/2011

202,748,906

41

1,452,550

649,649

 

 

Payment expectations

 

Payment expectation days                                             19.10

Industry average payment expectation days                   123.43             

Industry average day sales outstanding                          140.24

Day sales outstanding                                                   104.56                           

 

 

Company information

 

Business number

404991430

Company name

TACHE COMPANY NV

 

Fax number

032318792

Date founded

18/12/1957

 

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

Wholesaler of diamonds and other precious stones

VAT Number

BE.0404.991.430

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

 

 

Joint Industrial Committee

(JIC)

 

Event Date                    31/10/2012       

Event Details                De 3847 nieuwe aandelen worden toegekend aan Tache Enterprises.

 

 

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

1,933,668

-11.36

2,181,400

-9.60

2,413,053

1.95

2,366,810

23.33

1,919,071

Intangible fixed assets

0

-

0

-

0

-

0

-

0

Tangible fixed assets

1,907,082

-11.45

2,153,644

-10.42

2,404,271

1.91

2,359,243

23.37

1,912,386

Land & building

1,193,540

-8.26

1,301,073

-5.82

1,381,426

-0.65

1,390,508

3.86

1,338,849

Plant & machinery

621,287

-12.82

712,654

-13.32

822,165

0.37

819,095

97.11

415,545

Furniture & Vehicles

92,254

-34.07

139,917

-30.28

200,680

34.11

149,640

-5.29

157,992

Leasing & Other Similar Rights

-

-

-

-

-

-

-

-

-

Other tangible assets

1

-

0

-

0

-

0

-

0

Financial fixed assets

26,586

-4.22

27,756

216

8,782

16.07

7,566

13.18

6,685

Total current assets

194,070,454

-3.62

201,352,109

0.51

200,335,853

19.68

167,387,376

10.52

151,450,434

Inventories

125,631,936

0.79

124,650,136

-10.23

138,860,859

19.53

116,167,649

9.06

106,520,800

Finished goods

125,631,936

0.79

124,650,136

-10.23

138,860,859

19.53

116,167,649

9.06

106,520,800

Trade debtors

61,151,673

-13.39

70,607,884

23.65

57,102,844

20.12

47,540,059

15.59

41,127,285

Other amounts receivable

3,792,128

-6.31

4,047,571

37.02

2,953,950

37.37

2,150,284

-8.86

2,359,263

Cash

2,285,509

191

784,648

27.46

615,596

241

180,094

-35.20

277,941

Miscellaneous current assets

59,186

-61.56

153,961

418

29,703

-95.06

600,890

27.59

470,945

Total Assets

196,004,122

-3.70

203,533,509

0.39

202,748,906

19.44

169,754,186

10.68

153,369,505

Liabilities

 

 

 

 

 

 

 

 

 

Total shareholder equity

23,518,781

-2.73

24,178,969

381

5,022,400

10.88

4,529,634

13.47

3,991,921

Issued share capital

20,743,122

-4.33

21,681,440

1392

1,452,550

3.27

1,406,506

7.81

1,304,645

Share premium account

---

---

---

----

1335499

3.27

1293165

7.81

1199512

Reserves

2,775,659

11.14

2,497,529

11.78

2,234,351

22.10

1,829,963

23.00

1,487,764

Creditors

172,485,341

-3.83

179,354,540

-9.29

197,726,506

19.67

165,224,552

10.61

149,377,585

Other long term loans

-

-

-

-

-

-

-

-

8,580

Other long term liabilities

106,234,711

-4.33

111,045,967

-17.04

133,848,509

3.10

129,821,164

7.64

120,610,280

Total long term debts

106,234,711

-4.33

111,045,967

-17.04

133,848,509

3.10

129,821,164

7.63

120,618,860

Current portion of long term debt

-

-

-

-

-

-

-

-

5,298

Financial debts

54,772,155

23.94

44,193,801

-16.17

52,717,139

109

25,196,574

15.72

21,773,717

Trade creditors

10,685,832

-31.41

15,578,787

55.55

10,015,397

8.48

9,232,464

49.58

6,172,069

Amounts Payable for Taxes, Remuneration & Social Security

211,495

-38.97

346,563

-25.36

464,319

49.88

309,803

1.35

305,675

Miscellaneous current liabilities

581,148

-92.90

8,189,422

1102

681,142

2.50

664,547

32.39

501,965

Total current liabilities

66,250,630

-3.01

68,308,573

6.94

63,877,997

80.43

35,403,388

23.10

28,758,724

Total Liabilities

196,004,122

-3.70

203,533,509

0.39

202,748,906

19.44

169,754,186

10.68

153,369,505

 

 

Ratio Analysis

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

TRADING PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit Before Tax

0.37

85.00

0.20

0

0.20

25.00

0.16

-51.52

0.33

Return on capital employed

0.61

74.29

0.35

-16.67

0.42

82.61

0.23

-34.29

0.35

Return on total assets employed

0.41

78.26

0.23

-17.86

0.28

55.56

0.18

-35.71

0.28

Return on net assets employed

3.38

73.33

1.95

-83.01

11.48

70.07

6.75

-37.67

10.83

Sales / net working capital

1.67

-4.02

1.74

-18.69

2.14

49.65

1.43

34.91

1.06

 

 

 

 

 

 

 

 

 

Stock turnover ratio

58.85

9.18

53.90

13.16

47.63

-22.52

61.47

-25.09

82.06

Creditor days

19.10

-25.74

25.72

97.09

13.05

-30.99

18.91

0.80

18.76

Debtor days

104.56

-6.17

111.44

55.88

71.49

-22.13

91.81

-20.61

115.64

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

2.93

-0.68

2.95

-6.05

3.14

-33.62

4.73

-10.25

5.27

Liquidity ratio / acid ratio

1.03

-8.04

1.12

16.67

0.96

-33.79

1.45

-7.05

1.56

Current debt ratio

2.82

-0.35

2.83

-77.75

12.72

62.66

7.82

8.61

7.20

Cashflow

608,125

8.42

560,895

-13.66

649,649

37.39

472,849

19.13

396,930

Net worth

23,518,781

-2.73

24,178,969

381

5,022,400

10.88

4,529,634

13.47

3,991,921

LONG TERM STABILITY

 

 

 

 

 

 

 

 

 

Gearing

232.89

27.42

182.78

-82.59

1,049.64

88.70

556.26

1.92

545.79

Equity in percentage

12.00

1.01

11.88

379

2.48

-7.12

2.67

2.69

2.60

Total debt ratio

7.33

-1.21

7.42

-81.15

39.37

7.92

36.48

-2.51

37.42

Working capital

127,819,824

-3.93

133,043,536

-2.50

136,457,856

3.39

131,983,988

7.57

122,691,710

 

Profit & loss

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

Operating Income

213,737,443

-7.69

231,543,352

-20.66

291,823,235

54.35

189,064,898

45.55

129,897,604

Turnover

213,476,038

-7.69

231,263,566

-20.68

291,547,520

54.26

188,991,399

45.58

129,816,215

Total operating expenses

204,185,411

-7.65

221,102,478

-21.07

280,116,884

57.17

178,229,501

48.46

120,055,251

Operating Charges

204,446,816

-7.65

221,382,264

-21.05

280,392,599

57.26

178,303,000

48.42

120,136,640

Employee costs

1,676,072

-1.69

1,704,957

6.57

1,599,909

18.31

1,352,347

11.79

1,209,746

Wages and salary

1,249,269

-2.89

1,286,424

19.60

1,075,628

21.55

884,954

10.00

804,488

Social security contributions

324,398

-0.78

326,948

-24.47

432,886

13.48

381,450

13.55

335,946

Other employee costs

102,404

11.81

91,585

0.21

91,395

6.34

85,943

23.99

69,313

Director remuneration

334,041

-

-

-

434,270

13.23

383,523

24.97

306,893

Amortization and depreciation

221,908

-12.76

254,354

-16.65

305,168

23.65

246,807

23.11

200,473

Operating result

9,290,627

-8.57

10,161,088

-11.11

11,430,636

6.21

10,761,898

10.25

9,760,964

Total financial income

805,216

-45.82

1,486,138

3198

45,055

145

18,369

-55.57

41,343

Total financial expenses

9,301,011

-16.77

11,174,773

2.53

10,899,151

4.06

10,474,378

11.79

9,370,030

Results on ordinary operations before taxation

794,833

68.24

472,453

-18.05

576,539

88.48

305,889

-29.24

432,277

Extraordinary Income

5,801

199

1,936

96.55

985

-97.82

45,147

13877

323

Extraordinary Charges

389,205

1378

26,329

299

6,589

-

-

-

155,185

Extraordinary items

-383,404

-1471

-24,393

-335

-5,604

-112

45,147

29.15

-154,862

Results for the Year Before Taxation

411,429

-8.18

448,060

-21.52

570,934

62.64

351,036

26.54

277,416

Taxation

25,212

-82.18

141,519

-37.51

226,454

81.17

124,994

54.39

80,959

Results on ordinary operations after taxation

769,621

132

330,934

-5.47

350,085

93.53

180,895

-48.51

351,318

Net result

386,217

25.99

306,541

-11.01

344,481

52.40

226,042

15.06

196,457

Profit (Loss) for the year  to be appropriated

386,217

25.99

306,541

-11.01

344,481

52.40

226,042

15.06

196,457

 

 

Social Balance Sheet Details

 

Social Balance Sheet                                       Total

During the reporting year

ended 31-12-2013

Full-time Employees                                          40

Part-time Employees                                         -

Total Fte Employees                                        40

 

Number of hours worked

Full-time Employees                                          68,778

Part-time Employees                                         -

Total                                                                68,778

 

Personnel Charges

Full-time Employees                                          1,676,072

Part-time Employees                                         -

Total                                                                1,676,072

 

Benefits In Addition To Wages                           -

During the previous reporting year

Average number employees in Fte                     42

Actual working hours                                         71,513

Personnel Charges                                            1,631,171

 

 

 

Type of Contract

Full -Time

Total Fte

Unlimited Duration Contracts

37

37

Limited Duration Contracts

1

1

 

Gender and Education Level

Men

Full-Time

Total Fte

 

Primary education

5

5

 

Secondary education

12

12

 

Higher education (non-university)

1

1

 

 

Women

Full-Time

Total Fte

Primary education

4

4

Secondary education

16

16

 

Working Category

Full-Time

Total Fte

White collar worker

29

29

Blue collar worker

9

9

Other

-

9

 

 New staff and leavers

Full-Time

Total Fte

New Starters

5

5

Leavers

7

7

 

 

Payment expectations

 

Payment expectation days                    19.10

Day sales outstanding              104.56

 

Industry comparison

 

Activity code                                        46761

Activity description                              Wholesaler of diamonds and other precious stones

Industry average payment

expectation days                                  123.43

Industry average day sales

Outstanding                                         140.24

 

 

Industry quartile analysis

 

Payment expectations

Company result                        19.10

Lower                                       120.92

Median                                     74.63

Upper                                       5.88

 

Day sales outstanding

Company result                        104.56

Lower                                       102.27

Median                                     53.69

Upper                                       24.07

 

 

 

Summary                                                  

 

Group - Number of Companies                  2                                                                                          

Linkages - Number of Companies              5                                                                                        

Number of Countries                                  3                                                                                          

 

 

Group Structure

 

Company name

Latest financials

TACHE COMPANY NV

31-12-2013

TACHE & COMPANY ITALIA S.R.L.                       

---

 

 

Minority Shareholders

 

No minority shareholders found                                                                                                          

 

 

Minority Interests    

                                                 

Business Number        Company name                        %                                 Date of accounts

434165664                    European Diamond Company

in vereffening BVBA                  49                                 31/12/2009

448601046                    Smolensk Diamonds NV            0.02                              31/12/2013

 

 

Linked Companies

 

Summary

Group - Number of Companies                          2

Linkages - Number of Companies                       5

Number of Countries                                         3

 

 

linked Companies

 

NAME                                       NUMBER                      LATEST KEY FINANCIALS                   TURNOVER

EUROPEAN DIAMOND

COMPANY IN                            434165664                    31.12.2009                                            €1.182.223

VEREFFENING BVBA

 

SMOLENSK DIAMONDS NV      448601046                    31.12.2013                                            €138.616.135

 

UBM DIAMOND NV                   452844993                    31.12.2012                                            ---

 

SMOLENSK DIAMONDS ISRAEL  ----                             ----                                                        ----

 

SMOLENSK DIAMONDS USA       ----                            ----                                                        ---

 

 

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                           JEAN-JACQUES TACHE

Position                       Director

Start Date                     01/08/2007

Street                           72 ACACIALAAN ANTWERPEN

Post code                     2610

Country                        Belgium

 

 

Name                           ANNE FORTUNÉE TACHÉ

Position                       Director

Start Date                     01/10/2010

Date of birth                 24/11/1972

Street                           32 BERKENLAAN ANTWERPEN

Post code                     2610

Country                        Belgium

 

 

Name                           JACQUES TACHÉ

Position                       Managing Director

Start Date                     09/11/2010

Street                           34 PETER BENOITSTRAAT ANTWERPEN

Post code                     2018

Country                        Belgium

 

Position                       Director

Start Date                     09/11/2010

Street                           34 PETER BENOITSTRAAT ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           JOSEPH TACHÉ

Position                       Director

Start Date                     09/11/2010

Street                           50 BAILLET-LATOURLEI BRASSCHAAT

Post code                     2930

Country                        Belgium

 

 

Name                           ISAAC TACHE

Position                       Director

Start Date                     09/11/2010

Date of birth                 06/08/1940

Street                           85 FRILINGLEI BRASSCHAAT

Post code                     2930

Country                        Belgium

 

 

Name                           TANIA TACHÉ

Position                       Director

Start Date                     03/01/2014

Street                           13 LOUISLEI BRASSCHAAT

Post code                     2930

Country                        Belgium

 

 

Name                           JEAN TACHÉ

Position                       Director

Start Date                     01/08/2007

 

 

Current mandates in other companies

 

Name                           Taché Certificates BVBA

Business number         845877711

Position                       Principal Manager

Start Date                     07/05/2012

 

Former director details

 

Name                           JOSEPH TACHÉ

Position                       Managing Director

Start Date                     09/11/2010

End Date                      16/05/2011

Street                           50 BAILLET-LATOURLEI BRASSCHAAT

Post code                     2930

Country                        Belgium

 

 

Name                           ISAAC TACHE

Position                       Managing Director

Start Date                     28/02/1978

End Date                      30/06/1999

Date of birth                 06/08/1940

Street                           85 FRILINGLEI BRASSCHAAT

Post code                     2930

Country                        Belgium

 

Name                           LOUIS STELMAN

Position                       Director

Start Date                     01/01/2010

End Date                      30/06/2012

Street                           32 HENRILEI BRASSCHAAT

Post code                     2930

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.63.62

UK Pound

1

Rs.98.51

Euro

1

Rs.69.93

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.