MIRA INFORM REPORT

 

 

Report No. :

343874

Report Date :

06.10.2015

 

IDENTIFICATION DETAILS

 

Name :

SHRENUJ DMCC

 

 

Registered Office :

41 D Al Mas Tower, Jumeirah Lakes Towers, Sheikh Zayed Road, P O Box: 120485, Dubai

 

 

Country :

United Arab Emirates

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

24.07.2005

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Traders of Cut Diamonds and Jewellery.

 

 

No. of Employees :

15

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

United Arab Emirates

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

UNITED ARAB EMIRATES - ECONOMIC OVERVIEW

 

The UAE has an open economy with a high per capita income and a sizable annual trade surplus. Successful efforts at economic diversification have reduced the portion of GDP based on oil and gas output to 25%. Since the discovery of oil in the UAE more than 30 years ago, the country has undergone a profound transformation from an impoverished region of small desert principalities to a modern state with a high standard of living. The government has increased spending on job creation and infrastructure expansion and is opening up utilities to greater private sector involvement. The country's free trade zones - offering 100% foreign ownership and zero taxes - are helping to attract foreign investors. The global financial crisis, tight international credit, and deflated asset prices constricted the economy in 2009. UAE authorities tried to blunt the crisis by increasing spending and boosting liquidity in the banking sector. The crisis hit Dubai hardest, as it was heavily exposed to depressed real estate prices. Dubai lacked sufficient cash to meet its debt obligations, prompting global concern about its solvency and ultimately a $20 billion bailout from the UAE Central Bank and Abu Dhabi-emirate government that was refinanced in March 2014. Dependence on oil, a large expatriate workforce, and growing inflation pressures are significant long-term challenges. The UAE's strategic plan for the next few years focuses on diversification and creating more opportunities for nationals through improved education and increased private sector employment.

 

Source : CIA

 


SUMMARY

 

Company Name                                    : SHRENUJ DMCC

Country of Origin                                   : Dubai, United Arab Emirates

Legal Form                                           : Limited Liability Company

Registration Date                                  : 24th July 2005

Trade Licence Number                           : 30243, DMCC

Issued Capital                                       : US$ 3,054,496

Paid up Capital                                     : US$ 3,054,496

Total Workforce                         : 15

Activities                                               : Traders of cut diamonds and jewellery

Financial Condition                                : Good

Payments                                             : Nothing detrimental uncovered

Operating Trend                                    : Steady

 


COMPANY NAME

 

SHRENUJ DMCC

 

 

ADDRESS

 

Registered & Physical Address

 

Building                        : 41 D Al Mas Tower, Jumeirah Lakes Towers

Street               : Sheikh Zayed Road

 

PO Box            : 120485

 

Town                : Dubai

Country : United Arab Emirates

 

Telephone         : (971-4) 2259552 / 2295683 / 2295976 / 4357242

Facsimile          : (971-4) 2295684 / 2295973 / 4357658

Email                : shrenujdmcc@shrenuj.com / smitkothari@shrenuj.com

 

Please note that subject’s previous address was, Gold Land Building, 1st Floor, Suite 106, Al Daghaya, Deira, Dubai.

Please also note that the correct PO Box number is 120485 and not 120486.

 

Premises

 

Subject operates from a small suite of offices that are rented and located in the Central Business Area of Dubai.

 

 

KEY PRINCIPALS

 

     Name                                                                                               Position

 

·       Apoorva Prakash Doshi                                                                    Managing Director

 

·       Smit Kothari                                                                                     General Manager

 

·       Arapit Shah                                                                                      Finance Manager

 

 

LEGAL FORM & OWNERS

 

Date of Establishment  : 24th July 2005

 

Legal Form                  : Limited Liability Company

 

Trade Licence No.        : 30243, DMCC

 

Issued Capital              : US$ 3,054,496

 

Paid up Capital            : US$ 3,054,496

 

Name of Shareholder (s)                                              Percentage

 

·       Shrenuj & Co Ltd                                                          100%

405 Dharam Palace, 100 - 103 N. S. Patkar Marg

Mumbai - 400 007

     India

     Tel: (91-22) 66373500

     Fax: (91-22) 23632982

 

 

AFFILIATED COMPANIES

 

Subject is a member of the Shrenuj Group of Companies, which includes the following concerns:

 

     Name                                                                       Country Incorporated

 

·       Alija International Pty Ltd                                           Australia

 

·       Shrenuj NV                                                               Belgium

 

·       Shrenuj (Shanghai) Diamond Co. Ltd                         China

 

·       Jomard SAS (JV)                                                     France

 

·       Shrenuj GmbH                                                          Germany

 

·       Inter-gems (HK) Limited                                             Hong Kong

 

·       SWA Trading Company (JV)                                      Israel

 

·       Copem & Shrenuj (JV)                                              Italy

 

·       Shrenuj Japan Corporation                                        Japan

 

·       Shrenuj USA                                                 United States of America

 

·       Global Marine Diamond Company Inc                        United States of America

 

·       Astral USA Inc                                                          United States of America

 

·       Shrenuj Botswana (Pty) Ltd                                       Botswana

 

 

OPERATIONS

 

Activities: Engaged as traders of cut diamonds and jewellery.

 

Import Countries: India and Europe

 

Operating Trend: Steady

 

Subject has a workforce of 15 employees.

 

 

FINANCIAL DATA

 

Financial highlights provided by local sources are given below:

 

Currency: United States Dollars (US$) & Indian Rupees (INR)

 

Balance Sheet                                                  31/03/14            31/03/13              31/03/14            31/03/13

 

                                                                           US$                   US$                    INR                   INR

ASSETS

Non-current assets

Property, plant and equipment                           4,340,879          4,518,223          260,105,470      270,731,922

Investment in a subsidiary                                  855,000             855,000             51,231,600        51,231,600

Investments                                                      10,000              10,000              599,200 599,200

5,205,879          5,383,223          311,936,270      322,562,722

Current assets

Inventories                                                        24,029,460        20,122,664        1,439,845,243    1,205,750,027

Trade and other receivables                               82,742,610        73,591,654        4,957,937,191    4,409,611,908

Prepayments                                                     259,419 205,282 15,544,386        12,300,497

Due from related parties                                    1,269,266          95,648              76,054,419        5,731,228

Cash and bank balances                                    6,829,909          4,885,134          409,248,147      292,717,229

115,130,664      98,900,382        6,898,629,387    5,926,110,889

TOTAL ASSETS                                                120,336,543      104,283,605      7,210,565,657    6,248,673,612

EQUITY AND LIABILITIES

Equity

Share capital                                                     3,054,496          3,054,496          183,025,400      183,025,400

Accumulated profits                                          39,286,798        31,428,661        2,354,064,936    1,883,205,367

Total equity                                                       42,341,294        34,483,157        2,537,090,336    2,066,230,767

Non-current liabilities                                         6,273,514          7,739,206          375,908,959      463,733,224

Current liabilities

Trade and other payables                                  27,464,688        24,478,788        1,645,684,105    1,466,768,977

Due to related parties                                        333,400 1,333,400          19,977,328        79,897,328

Bank borrowings                                               43,923,647        36,249,054        2,631,904,928    2,172,043,316

71,721,735        62,061,242        4,297,566,361    3,718,709,621

TOTAL EQUITY AND LIABILITIES                       120,336,543      104,283,605      7,210,565,657    6,248,673,612

 

Statement of Income

 

Sales                                                                245,215,347      190,315,955      14,693,303,592  11,403,732,024

Cost of sales                                                    (230,427,364)    (177,159,794)    (13,807,207,651)(10,615,414,856)

Gross profit                                                      14,787,983        13,156,161        886,095,941      788,317,167

Other income                                                    39,958              5,704                2,394,283          341,784

Expenses                                                         (4,445,836)        (4,270,736)        (266,394,493)    (255,902,501)

Profit from operations                                       10,382,105        8,891,129          622,095,732      532,756,450

Interest income from banks                                78,566              32,781              4,707,675          1,964,238

Finance cost paid to a related party                   (287,141)           (29,358)            (17,205,489)      (1,759,131)

Finance cost paid to banks                                (2,315,393)        (2,005,746)        (138,738,349)    (120,184,300)

Profit for the year                                              7,858,137          6,888,806          470,859,569      412,777,256

 

Local sources consider subject’s financial condition to be Good.

 

Figures for the year ending 31st March 2015 are not yet available.

 

 

BANKERS

 

·       Habib Bank AG Zurich

Baniyas Road

PO Box: 3306

Dubai

Tel: (971-4) 2214535

 

 

PAYMENT HISTORY

 

No complaints regarding subject’s payments have been reported.

 

 

GENERAL COMMENTS

 

During the course of this investigation nothing detrimental was uncovered regarding the manner in which payment obligations are fulfilled. The operating history is clear and the financial situation is satisfactory. As such we are of the opinion that the subject is a fair trade risk.

 


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.65.29

UK Pound

1

Rs.99.31

Euro

1

Rs.73.39

 

 

INFORMATION DETAILS

 

Analysis Done by :

SAN

 

 

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.