MIRA INFORM REPORT

 

 

Report No. :

351205

Report Date :

23.11.2015

 

IDENTIFICATION DETAILS

 

Name :

GEMASIA BVBA

 

 

Registered Office :

Hoveniersstraat 53-Bus 49 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

12.06.1991

 

 

Com. Reg. No.:

444382041

 

 

Legal Form :

Private Limited Company (BL/LX)

 

 

LINE OF BUSINESS :

WHOLESALE OF DIAMONDS AND OTHER PRECIOUS STONES.

 

 

No. of Employee :

5

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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 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 a 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                     444382041

Branche Unit Number               2053332028

Company name                        GEMASIA BVBA

Address                                   HOVENIERSSTRAAT 53-BUS 49

2018 ANTWERPEN

Number of staff                        5

Date of establishment               12/06/1991

Telephone number                   032326731

Fax number                              032326731

 

 

Commentary

 

The business was established over 23 years ago.

The business has 5 employees.

The business has been at the address for over 12 years.

Pre-tax profits increased by 22% compared to the previous trading period.

The business saw an increase in their Cash Balance of 64% during the latest trading period.

Turnover in the latest trading period increased 25% on the previous trading period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

254,128,968

311,957

4,178,064

9,988,221

31/12/2012

203,077,100

253,696

3,971,557

10,025,003

31/12/2011

267,161,693

328,854

3,801,978

9,795,776

 

ACCOUNTS

 

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

54,332,817

5

3,100,000

245,823

31/12/2012

49,675,316

6

3,100,000

219,850

31/12/2011

47,903,269

5

3,100,000

276,555

 

 

Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past  payments

 

Payment  expectation  days

31.50

Industry  average  payment

126.61

Industry  average  day  sales

184.47

expectation  days

 

outstanding

 

Day  sales  outstanding

57.40

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                       No

 

PROTESTED BILLS

Bill amount                                -

 

NSSO DETAILS

Date of summons                     27/01/2014

 

 

Company information

 

Business  number

444382041

Company  name

GEMASIA  BVBA

Fax  number

032326731

Date  founded

12/06/1991

Company  status

active

Company  type

Private  Limited  Company

 

 

 

(BL/LX)

Currency

Euro  (€)

Date  of  latest  accounts

31/12/2013

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and other  precious  stones

VAT  Number

BE.0444.382.041  Check  VAT number

Belgian  Bullettin  of  Acts

moniteur  belge

 

 

 

 

Contractor details

 

Registered  contractor number

-

Contractor  description

-

Date  struck  off  register

 

 

PERSONNEL  (NSSO  CLASSIFICATION)

 

Code

-

Description

-

 

JOINT  INDUSTRIAL  COMMITTEE  (JIC)

 

JIC  Code

218

Description

Additional  national  joint  committee  for  the  employees

category

 

 

 

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

539,360

-5.04

567,978

-7.02

610,891

-0.79

615,730

-8.12

670,134

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

537,247

-5.06

565,865

-7.05

608,778

-0.79

613,617

-8.14

668,020

Land  &  building

489,089

-4.55

512,400

-4.99

539,322

-5.72

572,024

-5.41

604,726

Plant  &  machinery

4,308

33.64

3,224

115

1,499

-65.97

4,405

-37.49

7,048

Furniture  &  Vehicles

43,850

-12.72

50,241

-26.07

67,957

82.74

37,188

-33.88

56,246

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

2,113

0

2,113

0

2,113

0

2,113

-0.04

2,114

Total  current  assets

53,793,457

9.54

49,107,338

3.84

47,292,377

-6.93

50,813,216

4.23

48,750,789

Inventories

12,002,832

69.46

7,082,808

-57.37

16,613,243

10.20

15,075,928

-30.65

21,739,623

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

12,002,832

69.46

7,082,808

-57.37

16,613,243

10.20

15,075,928

-30.65

21,739,623

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

39,961,903

-2.34

40,920,675

34.93

30,326,852

-13.03

34,871,539

35.67

25,703,841

Other  amounts  receivable

36,070

177

13,000

-75.28

52,581

304

13,000

-15.61

15,405

Cash

1,784,103

64.75

1,082,929

326

254,017

-46.37

473,654

-63.14

1,284,982

Miscellaneous  current  assets

8,550

7.87

7,926

-82.65

45,685

-87.95

379,094

5364

6,938

Total  Assets

54,332,817

9.38

49,675,316

3.70

47,903,269

-6.86

51,428,946

4.06

49,420,923

 

 

LIABILITIES

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

4,178,064

5.20

3,971,557

4.46

3,801,978

6.01

3,586,277

5.07

3,413,273

Issued  share  capital

3,100,000

0

3,100,000

0

3,100,000

0

3,100,000

0

3,100,000

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

1,078,064

23.69

871,557

24.16

701,978

44.36

486,277

55.22

313,273

Provisions  for  Liabilities  &

0

-

0

-

0

-

0

-

0

Charges

 

 

 

 

 

 

 

 

 

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

50,154,753

9.74

45,703,759

3.63

44,101,291

-7.82

47,842,669

3.99

46,007,650

Other  long  term  loans

6,349,517

-4.11

6,621,424

0.25

6,604,690

3.59

6,376,009

249

1,823,775

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-

0

Total  long  term  debts

6,349,517

-4.11

6,621,424

0.25

6,604,690

3.59

6,376,009

249

1,823,775

Current  portion  of  long  term  debt

10,252

4.75

9,787

-59.27

24,029

-67.98

75,049

1.31

74,078

Financial  debts

21,430,311

3.56

20,694,413

11.28

18,597,071

4.75

17,753,129

-12.66

20,327,479

Trade  creditors

21,810,579

23.17

17,708,278

-3.75

18,397,517

-8.35

20,073,250

1.00

19,874,002

Amounts  Payable  for  Taxes,

289,469

-15.32

341,856

31.20

260,562

53.84

169,376

160

64,903

Remuneration  &  Social  Security

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

264,624

-19.32

328,000

50.86

217,422

-93.60

3,395,857

-11.64

3,843,413

Total  current  liabilities

43,805,236

12.08

39,082,335

4.23

37,496,601

-9.57

41,466,661

-6.15

44,183,875

Total  Liabilities

54,332,817

9.38

49,675,316

3.70

47,903,269

-6.86

51,428,946

4.06

49,420,923

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

Profit  Before  Tax

0.12

0

0.12

0

0.12

-14.29

0.14

7.69

0.13

Return  on  capital  employed

2.96

23.85

2.39

-24.37

3.16

20.15

2.63

55.62

1.69

Return  on  total  assets  employed

0.57

11.76

0.51

-26.09

0.69

35.29

0.51

183

0.18

Return  on  net  assets  employed

7.47

16.90

6.39

-26.13

8.65

18.66

7.29

180

2.60

Sales  /  net  working  capital

25.44

25.57

20.26

-25.71

27.27

40.57

19.40

34.54

14.42

Stock  turnover  ratio

4.72

35.24

3.49

-43.89

6.22

-25.24

8.32

-74.80

33.02

Creditor  days

31.50

-1.69

32.04

26.84

25.26

-37.91

40.68

-63.36

111.02

Debtor  days

57.40

-21.96

73.55

77.53

41.43

-40.98

70.20

-50.73

142.49

 

SHORT  TERM  STABILITY

 

Current  ratio

1.23

-2.38

1.26

0

1.26

2.44

1.23

11.82

1.10

Liquidity  ratio  /  acid  ratio

0.95

-12.04

1.08

31.71

0.82

-4.65

0.86

40.98

0.61

Current  debt  ratio

10.48

6.50

9.84

-0.20

9.86

-14.71

11.56

-10.66

12.94

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

245,823

11.81

219,850

-20.50

276,555

20.73

229,065

115

106,376

Net  worth

4,178,064

5.20

3,971,557

4.46

3,801,978

6.01

3,586,277

5.07

3,413,273

 

LONG  TERM  STABILITY

 

Gearing

665.14

-3.33

688.03

3.70

663.49

-1.69

674.91

3.65

651.14

Equity  in  percentage

7.69

-3.88

8.00

0.76

7.94

13.92

6.97

0.87

6.91

Total  debt  ratio

12.00

4.26

11.51

-0.78

11.60

-13.04

13.34

-1.04

13.48

Working  capital

9,988,221

-0.37

10,025,003

2.34

9,795,776

4.81

9,346,556

104

4,566,914

 

 

PROFIT  &  LOSS

 

 

 

 

 

 

 

 

 

Operating  Income

254,189,062

25.15

203,108,976

-23.99

267,230,831

47.27

181,451,522

175

65,912,484

Turnover

254,128,968

25.14

203,077,100

-23.99

267,161,693

47.36

181,299,754

175

65,842,417

Total  operating  expenses

252,743,471

25.27

201,751,524

-24.11

265,831,764

47.60

180,098,422

175

65,340,909

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

252,803,565

25.28

201,783,400

-24.11

265,900,902

47.52

180,250,190

175

65,410,976

Employee  costs

206,279

-3.59

213,960

2.61

208,509

6.83

195,174

-24.25

257,639

Wages  and  salary

161,733

-4.47

169,305

3.53

163,537

7.79

151,724

-25.15

202,693

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

40,228

-0.33

40,361

1.21

39,879

6.43

37,469

-21.95

48,005

Other  employee  costs

4,319

0.58

4,294

-15.70

5,093

-14.84

5,981

-13.84

6,941

Director  remuneration

237,606

0.40

236,659

47.63

160,302

25.23

128,002

5.81

120,968

Amortization  and

39,315

-21.79

50,271

-17.39

60,855

8.55

56,061

-15.43

66,286

depreciation

 

 

 

 

 

 

 

 

 

Operating  result

1,385,497

4.52

1,325,576

-0.33

1,329,929

10.70

1,201,332

139

501,508

Total  financial  income

737

-95.21

15,366

56.29

9,832

76.96

5,556

57.61

3,525

Total  financial  expenses

1,074,277

-1.19

1,087,246

7.55

1,010,907

6.94

945,294

127

416,281

Results  on  ordinary

311,957

22.96

253,696

-22.85

328,854

25.71

261,594

194

88,752

operations  before  taxation

 

 

 

 

 

 

 

 

 

Extraordinary  Income

-

-

-

-

-

-

-

-

-

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

0

-

0

-

0

-

0

-

0

Results  for  the  Year  Before

311,957

22.96

253,696

-22.85

328,854

25.71

261,594

194

88,752

Taxation

 

 

 

 

 

 

 

 

 

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

105,449

25.36

84,117

-25.66

113,153

27.73

88,590

82.05

48,662

Results  on  ordinary

206,508

21.78

169,579

-21.38

215,701

24.68

173,004

331

40,090

operations  after  taxation

 

 

 

 

 

 

 

 

 

Net  result

206,508

21.78

169,579

-21.38

215,701

24.68

173,004

331

40,090

Profit  (Loss)  for  the  Year  to be  appropiated

206,508

21.78

169,579

-21.38

215,701

24.68

173,004

331

40,090

Dividends

--

--

--

--

--

--

--

--

--

 

 

Social Balance Sheet Details

 

Social  Balance  Sheet

 

Total

During  the  reporting  year

 

ended  31-12-2013

 

Full-time  Employees

5

Part-time  Employees

-

Total  Fte  Employees

5

Number  of  hours  worked

 

Full-time  Employees

9,260

Part-time  Employees

-

Total

9,260

Personnel  Charges

 

Full-time  Employees

206,279

Part-time  Employees

-

Total

206,279

Benefits  In  Addition  To  Wages

-

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

6

Actual  working  hours

9,524

Personnel  Charges

213,960

Benefits  In  Addition  To  Wages

-

 

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration

5

-

5

Contracts

 

 

 

Limited  Duration  Contracts

-

-

-

Contracts  For  Specific  Work

-

-

-

Contracts  Regarding

-

-

-

Substitution

 

 

 

 

 

Gender  and  Education Level

 

 

 

Men

Full-Time

Part-Time

Total  Fte

Primary  education

1

-

1

Secondairy  education

1

-

1

Higher  education  (non university)

-

-

-

Higher  education(university)

-

-

-

Women

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

1

-

1

Higher  education  (non university)

2

-

2

Higher  education(university)

-

-

-

 

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

4

-

4

Blue  collar  worker

1

-

1

Other

-

-

-

 

 

Temporary  personnel

Total

Average  number  of  temporary  staff

-

Actual  working  hours

-

Cost  of  temporary  staff

-

 

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

-

-

-

Leavers

1

-

1

 

 

Total  of  formal  continuing  vocational  training  initiatives

 

 

for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  less  formal  and  informal  continuing  vocational

 

 

training  initiatives  for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  initial  training  initiatives  at  the  expense  of  the

 

 

employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

 

 

INDUSTRY COMPARISON

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

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                    31.50

Day sales outstanding              57.40

 

 

INDUSTRY COMPARISON

 

Activity code                            46761

Activity description                  Wholesale of diamonds and other precious stones

Industry average payment

expectation days                      126.61

Industry average day sales

Outstanding                             184.47

 

 

INDUSTRY QUARTILE ANALYSIS

 

Payment expectations

Company result                        31.50

Lower                                       118.32

Median                                     74.61

Upper                                       45.68

 

DAY SALES OUTSTANDING

 

Company result                        57.40

Lower                                       102.33

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

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

27/01/2014

 

 

Court  type

Court  name

Antwerpen

 

Creditor's  name

3rd  party  type

 

 

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

05/09/2011

 

 

Court  type

 

Court  name

Antwerpen

Creditor's  name

Rijksdienst  voor  Sociale  Zekerheid

3rd  party  type

Summoning  Party

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

27/06/2011

 

 

Court  type

Court  name

Antwerpen

 

Creditor's  name

3rd  party  type

 

 

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

01/03/2005

 

 

Court  type

Court  name

Antwerpen

 

Creditor's  name

3rd  party  type

 

 

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

01/02/2005

 

 

Court  type

Court  name

Antwerpen

 

Creditor's  name

3rd  party  type

 

 

 

 

 

 

Legal  event  type

Social  Security  Summons

 

 

Event  date

12/04/1999

 

 

Court  type

 

Court  name

 

Creditor's  name

 

3rd  party  type

 

 

 

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

HARSHAD  JAYANTILAL  SHAH

Position

Principal  Manager

Start  Date

01/10/2010

Street

147 BELGIËLEI  ANTWERPEN

Post  code

2018

Country

Belgium

Name

SAMIR  ZAVERI

Position

Principal  Manager

Start  Date

19/12/2001

Street

33 QUINTEN  MATSIJSLEI  ANTWERPEN

Post  code

2018

Country

Belgium

 

FORMER DIRECTOR DETAILS

 

--

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.09

UK Pound

1

Rs.101.04

Euro

1

Rs.70.86

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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

 

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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.