MIRA INFORM REPORT

 

 

Report No. :

352892

Report Date :

30.11.2015

 

IDENTIFICATION DETAILS

 

Name :

ASHISH DIAMONDS LTD.

 

 

Formerly Known As : 

A. DIAM LTD

 

 

Registered Office :

P.O. Box 381 (5210301) 21 Tuval Street Diamond Exchange, Yahalom Bldg. Ramat Gan 5252236     

 

 

Country :

Israel

 

 

Date of Incorporation :

24.02.1997

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Importers, exporters and marketers, dealing with both polished and rough diamonds. Also manufacturers of diamonds, through sub-contractors.

 

 

No. of Employees :

6

 

 

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 :

Small Company

 

 

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)

Israel

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Its major imports include crude oil, grains, raw materials, and military equipment. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. Between 2004 and 2013, growth averaged nearly 5% per year, led by exports. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals, following years of prudent fiscal policy and a resilient banking sector. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Slowing demand domestically and internationally and reduced investment due to uncertainties caused by the Gaza conflict in summer 2014 have reduced GDP growth to about 2% during 2014. Natural gas fields discovered off Israel's coast since 2009 have brightened Israel's energy security outlook. The Tamar and Leviathan fields were some of the world's largest offshore natural gas finds this past decade. The massive Leviathan field is expected to come online no sooner than 2017, but production from Tamar provided a one percentage point boost to Israel's GDP in 2013 and a 0.5% boost in 2014. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. Israel's income inequality and poverty rates are among the highest of OECD countries and there is a broad perception among the public that a small number of "tycoons" have a cartel-like grip over the major parts of the economy. The government formed committees and has started splitting up the oligopolies to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands. Over the long term, Israel faces structural issues, including low labor participation rates for its fastest growing social segments - the ultra-orthodox and Arab-Israeli communities. Also, Israel's progressive, globally competitive, knowledge-based technology sector employs only 9% of the workforce, with the rest employed in manufacturing and services - sectors which face downward wage pressures from global competition.

 

Source : CIA

 

 

Company NAME AND ADDRESS

 

ASHISH DIAMONDS LTD.

 

Telephone      972 3 613 21 62

Fax                972 3 751 81 64

P.O. Box 381 (5210301)

21 Tuval Street

Diamond Exchange, Yahalom Bldg.

RAMAT GAN  5252236                ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A private limited company, incorporated as per file No. 51-245395-2 on the 24.02.1997 under the name A. DIAM LTD., which changed to the present name on 13.05.1997.

 

 

SHARE CAPITAL

 

Authorized share capital of NIS 32,700.00, divided into: 32,700 ordinary shares, of NIS 1.00 each, of which 1,000 shares amounting to NIS 1,000.00 were issued.

 

 

SHAREHOLDERS

 

According to the Registrar of Companies, shareholders are:

1.    Raxid Mehta, 85%,

2.    Ashish Mehta, 15%, brother of Raxid, of India.

 

On the 01.01.2013 Mr. Sailes C. Botra who held 15% in subject sold his shares to Mehta Family (initially to Mr. Ankit Shah, nephew of Raxid and Ashish, who later moved to the Indian affiliate and his shares taken over by Raxid).

 

 

DIRECTORS & JOINT GENERAL MANAGERS

 

1.    Raxid Mehta,

2.    Ashish Mehta.

 

 

BUSINESS

 

Importers, exporters and marketers, dealing with both polished and rough diamonds.

Also manufacturers of diamonds, through sub-contractors.

Around 35% of sales are for export, rest is to the local market.

 

Among local suppliers: DOV DIAMONDS, FISCHER DIAMONDS, MOLDAWSKY BROS., A.B.T. DIAMONDS, LLD DIAMONDS, YDI, EZ DIAMONDS, P.D.D., GIL KIMCHI DIAMONDS, R.D.S. DIAMONDS, POLIGEM, LEVI AT MARCUS, GAFNI DIAMONDS, AVI PAZ.

 

Operating from offices premises, on an area of 131 sq. meters (35 sq. meters are owned, rest is rented), in 21 Tuval Street (also referred to as 54 Bezalel Street), Diamond Exchange, Yahalom Building (7th Floor, room 765), Ramat Gan.

Also operating from offices in India and Hong Kong.

 

Having 6 employees, including both General Managers (same as in 2014, had 5 employees in late 2013, had 6 employees in beginning of 2013, same as in 2012, had 5 employees in 2011).

There are some 35 employees in the Group, including overseas offices (similar to the previous years).

 

 

MEANS

 

Financial data not forthcoming.

 

There are 2 charges for unlimited amounts registered on the company's assets (both placed in 2007), in favor of The First International Bank of Israel Ltd.

 

 

REVENUES

 

2007 sales claimed to be over US$ 45,000,000, 60% of which were for export.

2008 sales claimed to be over US$ 45 -46,000,000, 60% of which were for export.

We were informed on some 30% decrease in sales in 2009, due to the crisis in the branch (around US$ 32,000,000, some 40% of sales were for export).

2010 sales claimed to be US$ 60,000,000, 45% of which were for export.

2011 sales claimed to be US$ 65,000,000, 45% of which were for export.

2012 sales claimed to be US$ 80,000,000, 30%-35% of which were for export.

2013 sales claimed to be US$ 70,000,000, 35% of which were for export.

2014 sales claimed to be US$ 70,000,000, 35% of which were for export.

A significant drop in sales in noted in the first half of 2015, compared to the parallel period in 2014, said to be due to the unfavorable diamond business environment.

 

 

OTHER COMPANIES

 

ELISDIAM LTD., 50% owned by Raxid Mehta (other 50% owned by Eli Braverman), dealers, importers, exporters and marketers of diamonds,

VIJAY DIAM, a sister company in India, makes the purchasing for subject in India.

LOTUS STAR LIMITED, a sister company in Hong Kong.

 

 

BANKERS

 

The First International Bank of Israel Ltd., Diamonds Exchange Branch (No. 026), Ramat Gan.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned.

 

According to our sources, subject is medium-sized relatively to the companies in its field in the Diamond Exchange. It enjoys good reputation.

 

In the framework of internal mediation procedures handled by the local Diamond Exchange regarding business conflicts, in September 2009 it was reported that subject and its owners are entitled to receive US$ 1.7 million from several diamonds dealers.

 

Israel's diamond industry continued the growth trend in all trade parameters in 2014, after the impressive growth in 2013 in most parameters, based on the data by Israel's Diamond Administration (IDA) at the Ministry of Economics: Net export of polished diamonds rose by 0.6% from 2013, reaching US$6.269 billion (after rising 11.6% in 2013), and net rough diamond exports totaled US$3.061 billion in 2014, up 4.2% from 2013 (after a mere rise in 2013). The market has been volatile over the last years after experiencing its worst depression due to the global economic crisis, then recovered in 2010 but fell again in 2012. The recovery in 2013 and 2014 is positive news for the local branch (still away from its peak on the eve of the crisis with export of polished diamonds of US$ 7 billion), however it is reported that profit margins have been decreasing due to smaller gaps between rough and polished diamond prices (leading the diamond dealers to search for new rough sources in hope to decrease costs). Overall, IDA reports that 2014 was tough year for the diamond industry in Israel and globally.

 

The data published for the 1st half of 2015 (compared to 1stH 2014) points on a negative reverse trend in all parameters: Net export of polished diamonds represents 17% decrease, reaching US$2,975 million, and net rough diamond exports decreased by 22%, totaled US$ 1,361 million. Net imports of polished diamonds fell by 17%, reaching US$ 1,793 million, while net import of rough diamonds fell 21% totaling US$ 1,623 million.

 

The United States continued to be Israel’s major market for polished diamonds, accounting for 44% of the market in the 1stH 2015 (some recovery from 39% in latest years). Hong Kong is 2nd largest market with 31% of exports (30% in 2014), then Switzerland 10%, Belgium 6.5%, and U.K. accounting for 2.4% of Israel's polished diamond export.

According to the President of the Israeli Diamonds Association, in 2010 the trade in the local diamond sector rolled annual turnover of US$ 25 billion while total debt to the banks stood on US$ 1.5 billion, down from US$ 2.4 billion in the eve of the global crisis.

In February 2009, Israel was ranked as the world’s largest exporter of cut diamonds, followed by India, Belgium and South Africa.

Local diamond sector employs some 20,000 persons.

 

An affair of an underground bank shocked the local diamond branch, after in late January 2012 Police raided the Diamond Exchange (after a long undercover operation), arrested several individuals for investigation, caught diamonds and various assets worth NIS millions, and blocked several bank accounts. It is suspected that a group of people, including diamond dealers, run an illegal bank in the Diamond Exchange compound for loans, money transfer abroad based on fictitious transactions and exchange in volume of NIS 1 billion for several years.

The affair led to several of reported bankruptcies of local diamond firms, a decrease of up to 70% in transactions in 2012, frozen bank accounts, and for a while to paralysis (especially in purchase of raw diamonds) due to uncertainty among local and foreign dealers.

In March 2012 the Police decided to lower the profile of the investigation for a while a result of the big pressure from the diamond branch (to stop the continuing damage inflicted) and the Government (who is losing US$ hundred millions from decrease in tax collection). In November 2012 the Police and Tax Authorities recommended on indictments against the 25 suspects in the affair, among them diamond dealers, for the said suspicions and obstruction of the investigation.

In June 2013 it was reported that the Police resumed its raids on the diamonds branch, and although names of suspects were not released, sources said that it is also related to the above underground bank affair. In parallel, it is also reported that the Tax Authorities and diamonds dealers' representatives are trying to reach an arrangement for past debts.

 

In July 2014 3 indictments were filed to the Tel Aviv District Court against central defendants in the affair, who provided foreign currency services to the "underground bank" (not against diamond dealers at this stage), for felonies of money laundering and tax evasion in volumes of US$ millions. On June 15th 2015 the court made the first conviction in the affair, sending a foreign currency dealer who pretended also to be a diamond dealer, for 4 years prison and a fine (part of a plea bargain).

 

 

SUMMARY

 

Good for trade engagements.

 

Note: Since February 2013 Israel Post has started using a new area code method of 7 digits (the old method of 5 digits is no longer valid).

 


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.66.75

UK Pound

1

Rs.100.68

Euro

1

Rs.70.88

ILS

1

Rs. 17.19

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

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%)

 

 

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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.