MIRA INFORM REPORT

 

 

Report No. :

324170

Report Date :

30.05.2015

 

IDENTIFICATION DETAILS

 

Name :

SHIVANI  GEMS  CVA 

 

 

Registered Office :

Schupstraat  1-Bus  7, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

22.01.1982

 

 

Com. Reg. No.:

422531406

 

 

Legal Form :

Limited  Partnership  with Shares  (BL/LX)

 

 

LINE OF BUSINESS :

SUBJECT IS ENGAGED IN WHOLESALE  OF  DIAMONDS  AND OTHER  PRECIOUS  STONES

 

 

No. of Employee :

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

 

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 the budget deficit was 3.2% of GDP. 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 name

 

SHIVANI  GEMS  CVA 

 

 

Company  summary

 

Business  number

422531406

Branche  Unit  Number

2020938283

Company  name

SHIVANI  GEMS  CVA

Address

SCHUPSTRAAT  1-BUS  7

 

2018 ANTWERPEN

Number  of  staff

1

Date  of  establishment

22/01/1982

Telephone  number

0475610125

Fax  number

032325852

 

 

 

 

Commentary

 

The  business  was  established  over  33  years  ago. The  business  has  1  employees.

The  business  has  been  at  the  address  for  over  10  years.

Pre-tax  profits  increased  by  34%  compared  to  the  previous  trading  period.

The  business  saw  a  decrease  in  their  Cash  Balance  of  88%  during  the  latest  trading  period.

Turnover  in  the  latest  trading  period  increased  34%  on  the  previous  trading  period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

32,894,211

61,149

3,522,465

6,062,052

31/12/2012

24,459,902

45,586

3,850,102

6,442,433

31/12/2011

26,262,430

39,761

2,568,887

5,308,828

Accounts

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

17,294,901

1

3,203,050

89,234

31/12/2012

15,626,494

1

3,562,130

74,481

31/12/2011

10,573,290

1

2,318,700

58,711

 

 

 

 

Payment  expectations

 

Past  payments

 

Payment  expectation  days

75.40

Industry  average  payment

126.32

Industry  average  day  sales

184.98

expectation  days

 

outstanding

 

Day  sales  outstanding

116.05

 

 

 

 

Court  data  summary

 

BANKRUPTCY  DETAILS

Court  action  type

no

PROTESTED  BILLS

Bill  amount

-

NSSO  DETAILS

Date  of  summons

-

 

 

Company  information

 

Business  number

422531406

Company  name

SHIVANI  GEMS  CVA

Fax  number

032325852

Date  founded

22/01/1982

Company  status

active

Company  type

Limited  Partnership  with

 

 

 

shares  (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.0422.531.406  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

219

Description

Joint  committee  for  the  recognised  controlling  organismns

category

 

 

 

JIC  Code

324

Description

Joint  committee  for  the  industry  and  the  trade  in  diamant

category

 

 

 

Significant  Events

 

Event  Description

 

Event  Details

Toekenninh  van  de  1824  nieuwe  aandelen  aan  de  vennootschap  Princess  Gems  &  Gold  Limited.

 

 

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

374,537

-33.16

560,332

16.72

480,070

-2.27

491,201

-5.29

518,656

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

368,867

-19.69

459,288

-3.03

473,639

-2.34

484,981

-5.36

512,436

Land  &  building

356,215

-16.83

428,302

-6.71

459,088

-2.31

469,962

-5.37

496,654

Plant  &  machinery

294

-40.37

493

-

-

-

-

-

-

Furniture  &  Vehicles

12,358

-59.47

30,493

109

14,551

-3.12

15,019

-4.83

15,782

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

5,670

-94.39

101,044

1471

6,431

3.39

6,220

0

6,220

Total  current  assets

16,920,364

12.31

15,066,162

49.27

10,093,220

-15.08

11,885,423

81.56

6,546,182

Inventories

6,352,960

4.83

6,060,181

40.15

4,324,041

-4.96

4,549,819

19.61

3,803,853

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

6,352,960

4.83

6,060,181

40.15

4,324,041

-4.96

4,549,819

19.61

3,803,853

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

10,458,279

28.80

8,120,090

64.06

4,949,479

-24.87

6,587,863

224

2,029,299

Other  amounts  receivable

29,200

-85.15

196,583

-67.42

603,459

-12.42

689,031

-0.46

692,187

Cash

78,853

-88.54

688,153

220

214,838

265

58,710

186

20,512

Miscellaneous  current  assets

1,072

-7.19

1,155

-17.62

1,402

-

0

-100

331

Total  Assets

17,294,901

10.68

15,626,494

47.79

10,573,290

-14.57

12,376,624

75.19

7,064,838

 

 

LIABILITIES

 

 

 

 

 

Total  shareholders  equity

3,522,465

-8.51

3,850,102

49.87

2,568,887

38.11

1,859,970

2.69

1,811,280

Issued  share  capital

3,203,050

-10.08

3,562,130

53.63

2,318,700

234

694,102

0

694,102

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

319,415

10.92

287,972

15.10

250,187

-78.54

1,165,868

4.36

1,117,178

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

13,772,436

16.95

11,776,391

47.12

8,004,403

-23.89

10,516,654

100

5,253,558

Other  long  term  loans

2,914,124

-7.57

3,152,662

-2.09

3,220,011

2.64

3,137,142

6.70

2,940,233

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-100

1

-

0

-

0

-

0

Total  long  term  debts

2,914,124

-7.57

3,152,663

-2.09

3,220,011

2.64

3,137,142

6.70

2,940,233

Current  portion  of  long  term  debt

18,861

-26.20

25,558

27.20

20,092

0.29

20,034

0

20,034

Financial  debts

3,906,799

7.98

3,618,114

133

1,546,345

0.45

1,539,360

1390

103,267

Trade  creditors

6,710,077

39.69

4,803,506

69.48

2,834,251

-47.14

5,361,475

181

1,903,465

Amounts  Payable  for  Taxes,

4,208

-4.34

4,399

-74.33

17,140

24.55

13,762

227

4,201

Remuneration  &  Social  Security

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

218,367

26.85

172,152

-53.04

366,564

-17.60

444,881

57.56

282,358

Total  current  liabilities

10,858,312

25.91

8,623,729

80.25

4,784,392

-35.17

7,379,512

219

2,313,325

Total  Liabilities

17,294,901

10.68

15,626,494

47.79

10,573,290

-14.57

12,376,624

75.19

7,064,838

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.19

0

0.19

26.67

0.15

-68.75

0.48

300

0.12

Return  on  capital  employed

0.95

46.15

0.65

-5.80

0.69

-34.91

1.06

1077

0.09

Return  on  total  assets  employed

0.35

20.69

0.29

-23.68

0.38

-11.63

0.43

616

0.06

Return  on  net  assets  employed

1.74

47.46

1.18

-23.87

1.55

-45.61

2.85

1040

0.25

Sales  /  net  working  capital

5.43

42.89

3.80

-23.23

4.95

101

2.46

173

0.90

Stock  turnover  ratio

19.31

-22.07

24.78

50.55

16.46

-59.92

41.07

-58.98

100.11

Creditor  days

75.40

3.50

72.85

81.94

40.04

-78.01

182.06

-7.13

196.04

Debtor  days

116.05

-4.23

121.17

76.14

68.79

-68.30

217.03

11.34

194.93

SHORT  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Current  ratio

1.56

-10.86

1.75

-17.06

2.11

31.06

1.61

-43.11

2.83

Liquidity  ratio  /  acid  ratio

0.97

-6.73

1.04

-14.05

1.21

22.22

0.99

-16.81

1.19

Current  debt  ratio

3.08

37.50

2.24

20.43

1.86

-53.15

3.97

210

1.28

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

89,234

19.81

74,481

26.86

58,711

-27.09

80,530

73.62

46,383

Net  worth

3,522,465

-8.51

3,850,102

49.87

2,568,887

38.11

1,859,970

2.69

1,811,280

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

194.18

10.00

176.52

-5.26

186.32

-26.21

252.51

49.29

169.14

Equity  in  percentage

20.37

-17.33

24.64

1.40

24.30

61.68

15.03

-41.38

25.64

Total  debt  ratio

3.91

27.78

3.06

-1.92

3.12

-44.78

5.65

94.83

2.90

Working  capital

6,062,052

-5.90

6,442,433

21.35

5,308,828

17.82

4,505,911

6.45

4,232,857

 

 

PROFIT  &  LOSS

 

 

 

 

 

 

Operating  Income

32,924,696

34.44

24,489,862

-6.79

26,275,086

136

11,089,502

190

3,813,107

Turnover

32,894,211

34.48

24,459,902

-6.86

26,262,430

137

11,079,264

191

3,799,805

Total  operating  expenses

32,482,219

34.97

24,067,012

-6.84

25,835,248

140

10,749,133

203

3,544,019

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

32,512,704

34.92

24,096,972

-6.77

25,847,905

140

10,759,371

202

3,557,321

Employee  costs

28,853

-5.59

30,561

0.03

30,552

5.01

29,094

0.10

29,065

Wages  and  salary

23,435

-5.75

24,865

-0.67

25,033

4.93

23,857

-0.17

23,897

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

4,937

-5.20

5,208

4.16

5,000

7.39

4,656

-2.02

4,752

Other  employee  costs

482

-1.23

488

-5.97

519

-10.67

581

39.66

416

Director  remuneration

36,245

-5.17

38,223

-1.02

38,615

13.22

34,105

-1.12

34,493

Amortization  and  depreciation

28,763

-9.66

31,840

2.11

31,183

-2.06

31,840

-23.90

41,841

Operating  result

411,992

4.86

392,890

-8.03

427,182

29.40

330,131

29.07

255,786

Total  financial  income

14,031

2891

469

23350

2

-99

357

-90.45

3,740

Total  financial  expenses

364,874

4.92

347,773

-10.23

387,422

39.62

277,480

8.80

255,036

Results  on  ordinary  operations

61,149

34.14

45,586

14.65

39,761

-24.99

53,008

1080

4,490

before  taxation

 

 

 

 

 

 

 

 

 

Extraordinary  Income

-

-

731

-

-

-

-

-

350

Extraordinary  Charges

-

-

-

-

1,808

-

-

-

-

Extraordinary  items

0

-100

731

40.43

-1,808

-

0

-100

350

Results  for  the  Year  Before

61,149

32.02

46,318

22.04

37,953

-28.40

53,008

995

4,840

Taxation

 

 

 

 

 

 

 

 

 

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

678

-81.56

3,677

-64.73

10,425

141

4,318

1348

298

Results  on  ordinary  operations  after

taxation

60,471

44.29

41,909

42.86

29,336

-39.75

48,690

1061

4,192

Net  result

60,471

41.81

42,641

54.90

27,528

-43.46

48,690

971

4,542

Profit  (Loss)  for  the  Year  to  be

appropiated

60,471

41.81

42,641

54.90

27,528

-43.46

48,690

971

4,542

Dividends

-

-

-

-

-

-

-

-

-

 


 

Social  Balance  Sheet  Details

 

 

 

Social  Balance  Sheet  Details

 

 

 

 

 

 

 

 

 

Social  Balance  Sheet

 

 

 

Total

 

 

 

 

 

During  the  reporting  year

 

 

 

 

 

 

 

 

 

ended  31-12-2013

 

 

 

 

 

 

 

 

 

Full-time  Employees

 

 

 

1

 

 

 

 

 

Part-time  Employees

 

 

 

-

 

 

 

 

 

Total  Fte  Employees

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number  of  hours  worked

 

 

 

 

 

 

 

 

 

Full-time  Employees

 

 

 

1,915

 

 

 

 

 

Part-time  Employees

 

 

 

-

 

 

 

 

 

Total

 

 

 

1,915

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Personnel  Charges

 

 

 

 

 

 

 

 

 

Full-time  Employees

 

 

 

28,853

 

 

 

 

 

Part-time  Employees

 

 

 

-

 

 

 

 

 

Total

 

 

 

28,853

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Benefits  In  Addition  To  Wages

 

 

 

-

 

 

 

 

 

During  the  previous  reporting  year

 

 

 

 

 

 

 

 

 

Average  number  employees  in  Fte

 

 

 

1

 

 

 

 

 

Actual  working  hours

 

 

 

1,930

 

 

 

 

 

Personnel  Charges

 

 

 

27,480

 

 

 

 

 

Benefits  In  Addition  To  Wages

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type  of  Contract

Full-Time

 

 

Part-Time

 

 

Total  Fte

 

 

Unlimited  Duration

1

 

 

-

 

 

1

 

 

Contracts

 

 

 

 

 

 

 

 

 

Limited  Duration  Contracts

-

 

 

-

 

 

-

 

 

Contracts  For  Specific  Work

-

 

 

-

 

 

-

 

 

Contracts  Regarding

Substitution

-

 

 

-

 

 

-

 

 

 

Gender  and  Education Level

 

 

 

 

 

 

 

Men

Full-Time

 

 

Part-Time

 

 

Total  Fte

Primary  education

-

 

 

-

 

 

-

Secondairy  education

-

 

 

-

 

 

-

Higher  education  (non university)

-

 

 

-

 

 

-

Higher  education (university)

-

 

 

-

 

 

-

 

 

 

 

 

 

 

 

Women

Full-Time

 

 

Part-Time

 

 

Total  Fte

Primary  education

-

 

 

-

 

 

-

Secondairy  education

-

 

 

-

 

 

-

Higher  education  (non university)

1

 

 

-

 

 

1

Higher  education (university)

-

 

 

-

 

 

-

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

1

-

1

Blue  collar  worker

-

-

-

Other

-

-

-

 

 

 

 

Temporary  personnel

 

Total

 

Average  number  of  temporary  staf

f

-

 

Actual  working  hours

 

-

 

Cost  of  temporary  staff

 

-

 

 

 

 

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

-

-

-

Leavers

-

-

-

 

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

75.40

Day  sales  outstanding

116.05

 

 

Industry  comparison

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment

expectation  days

126.32

Industry  average  day  sales

outstanding

184.98

 

Industry  quartile  analysis Payment  expectations

 

Company  result

75.40

Lower

120.34

Median

74.35

Upper

45.68

 

Day  sales  outstanding

 

Company  result

116.05

Lower

101.92

Median

54.07

Upper

24.31

 

 

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

HIMANSHU  MEHTA

Position

Principal  Manager

Start  Date

27/07/2010

Street

213 MECHELSESTEENWEG  ANTWERPEN

Post  code

2018

Country

Belgium

Name

SHITAL  SHAH

Position

Principal  Manager

Start  Date

27/07/2010

Street

213 MECHELSESTEENWEG  ANTWERPEN

Post  code

2018

Country

Belgium

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.76

UK Pound

1

Rs.97.80

Euro

1

Rs.69.91

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ASH

 

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.