MIRA INFORM REPORT

 

 

Report No. :

345383

Report Date :

16.10.2015

 

IDENTIFICATION DETAILS

 

Name :

ANMOL GEMS BVBA

 

 

Registered Office :

Hoveniersstraat  2-Bus  307, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

31.01.1980

 

 

Com. Reg. No.:

420137979

 

 

Legal Form :

Private  Limited  Company

 

 

Line of Business :

Wholesale of diamonds and other precious stones.

 

 

No. of Employees :

Not Available

 

 

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 – 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 volatility in world markets. Roughly three-quarters of Belgium's trade is with other EU countries, and Belgium has benefited most from its proximity to Germany. In 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. Despite the relative improvement in Belgium's budget deficit, public debt hovers around 100% of GDP, a factor that has contributed to investor perceptions that the country is increasingly vulnerable to spillover from the euro-zone crisis. Belgian banks were severely affected by the international financial crisis in 2008 with three major banks receiving capital injections from the government, and the nationalization of the Belgian retail arm of a Franco-Belgian bank.

 

Source : CIA

 


Company summary

 

Business  number

420137979

Branche  Unit  Number

2017195865

Company  name

ANMOL  GEMS  BVBA

Address

HOVENIERSSTRAAT  2-BUS  307

 

2018 ANTWERPEN

Number  of  staff

0

Date  of  establishment

31/01/1980

Telephone  number

032337602

Fax  number

--

 

 

Commentary

 

The business was established over 35 years ago.

The business has 1 employees.

The business has been at the address for over 28 years.

Operating Result in the latest trading period increased 51% on the previous trading period.

Net Worth increased by 58% during the latest trading period.

The business saw a decrease in their Cash Balance of 71% during the latest trading period.

Turnover in the latest trading period increased 21% on the previous trading period.

 

 

Accounts

 

DATE  OF  LATEST 

ACCOUNTS

TURNOVER

PROFIT  BEFORE 

TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

32,644,592

54,020

1,403,981

2,332,674

31/12/2012

26,827,753

51,352

887,031

836,301

31/12/2011

 

23,779

849,957

795,407

Accounts

 

 

 

 

DATE  OF  LATEST 

ACCOUNTS

BALANCE  TOTAL

NUMBER  OF 

EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

8,739,965

0

1,243,013

60,991

31/12/2012

8,635,667

0

18,600

41,686

31/12/2011

2,649,814

0

18,600

23,504

 

 

Payment expectations

 

Past  payments

 

Payment  expectation  days

63.68

Industry  average  payment

expectation  days

126.38

Industry  average  day  sales

outstanding

185.49

Day  sales  outstanding

79.44

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                      No

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     13/05/2008

 

 

Company Information

 

Business  number

420137979

Company  name

ANMOL  GEMS  BVBA

Fax  number

 

Date  founded

31/01/1980

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.0420.137.979  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

FROM  1  TO  4  EMPLOYEES

 

 

Joint  Industrial  Committee  (JIC)

JIC  Code

218

Description Category

Additional  national  joint  committee  for  the  employees

 

 

JIC  Code

324.02

Description Category

JSC  small  merchandisers  in  the  diamant  industry  and  trade

 

Significant Events

Event  Date

02/04/2013

Event  Description

 

Event  Details

Toekenning  van  de  31  nieuwe  aandelen  aan  Patel  Bhavesh.

 

 

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

94,848

73.63

54,626

-10.51

61,044

6.86

57,127

-6.51

61,104

Intangible  fixed  assets

2,236

-42.61

3,896

-40.00

6,494

-

0

-

0

Tangible  fixed  assets

92,315

83.09

50,420

-7.05

54,241

-4.84

57,003

-6.52

60,980

Land  &  building

42,898

-11.17

48,294

-6.68

51,749

-6.26

55,203

-5.89

58,658

Plant  &  machinery

1,383

10.22

1,255

-37.60

2,011

24.45

1,616

-21.91

2,069

Furniture  &  Vehicles

48,035

5416

871

81.03

481

162

184

-27.42

253

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

-1

-

0

-

0

-

0

-

0

Financial  fixed  assets

297

-4.19

310

0

310

150

124

0

124

Total  current  assets

8,645,117

0.75

8,581,041

231

2,588,770

-3.22

2,674,929

-64.11

7,453,602

Inventories

1,392,454

37.91

1,009,695

548

155,695

129

67,719

-70.81

232,030

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

1,392,454

37.91

1,009,695

-

0

-

0

-

0

Other  stocks

0

-

0

-100

155,695

129

67,719

-70.81

232,030

Trade  debtors

7,104,611

0.56

7,065,324

223

2,184,869

0.18

2,180,941

-68.88

7,009,107

Other  amounts  receivable

4,522

64.74

2,745

-45.15

5,004

220

1,559

-56.76

3,606

Cash

140,318

-71.95

500,234

106

241,954

-42.79

422,954

104

206,919

Miscellaneous  current  assets

3,212

5.53

3,044

143

1,249

-28.91

1,757

-9.39

1,939

Total  Assets

8,739,965

1.21

8,635,667

225

2,649,814

-3.01

2,732,056

-63.64

7,514,705

 

 

Liabilities

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

1,406,217

57.84

890,927

4.03

856,451

2.25

837,620

1.89

822,045

Issued  share  capital

1,243,013

6582

18,600

0

18,600

0

18,600

0

18,600

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

163,204

-81.29

872,327

4.11

837,851

2.30

819,020

1.94

803,445

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

7,333,748

-5.31

7,744,740

331

1,793,363

-5.34

1,894,436

-71.69

6,692,661

Other  long  term  loans

1,021,305

-

-

-

-

-

-

-

-

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

-100

339,651

Total  long  term  debts

1,021,305

-

0

-

0

-

0

-100

339,651

Current  portion  of  long  term  debt

12,190

-

-

-

-

-

-

-

-

Financial  debts

84,066

131

36,242

66.45

21,773

-58.23

52,125

-

-

Trade  creditors

5,678,580

-14.30

6,626,469

874

680,041

16.55

583,481

-88.17

4,933,952

Amounts  Payable  for  Taxes, Remuneration  &  Social  Security

10,080

-41.58

17,253

190

5,937

-64.74

16,838

-53.85

36,482

Miscellaneous  current  liabilities

527,527

-50.46

1,064,777

-1.92

1,085,612

-12.59

1,241,993

-10.17

1,382,576

Total  current  liabilities

6,312,443

-18.49

7,744,740

331

1,793,363

-5.34

1,894,436

-70.18

6,353,010

Total  Liabilities

8,739,965

1.21

8,635,667

225

2,649,814

-3.01

2,732,056

-63.64

7,514,705

 

 

RATIO  ANALYSIS

 

 

 

 

 

 

 

 

 

TRADING  PERFORMANCE

 

 

 

 

 

 

 

 

 

Profit  Before  Tax

0.17

-10.53

0.19

-

-

-

-

-

-

Return  on  capital  employed

2.23

-61.28

5.76

107

2.78

17.30

2.37

26.06

1.88

Return  on  total  assets  employed

0.62

5.08

0.59

-34.44

0.90

23.29

0.73

151

0.29

Return  on  net  assets  employed

3.84

-33.33

5.76

107

2.78

17.30

2.37

-10.57

2.65

Sales  /  net  working  capital

13.99

-56.39

32.08

-

-

-

-

-

-

Stock  turnover  ratio

4.27

13.56

3.76

-

-

-

-

-

-

Creditor  days

63.68

-29.53

90.37

-

-

-

-

-

-

Debtor  days

79.44

-17.36

96.13

-

-

-

-

-

-

SHORT  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Current  ratio

1.37

23.42

1.11

-22.92

1.44

2.13

1.41

20.51

1.17

Liquidity  ratio /  acid  ratio

1.15

17.35

0.98

-27.94

1.36

-1.45

1.38

21.05

1.14

Current  debt  ratio

4.49

-48.33

8.69

315

2.09

-7.52

2.26

-70.76

7.73

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

 

Cashflow

60,991

46.31

41,686

77.36

23,504

20.21

19,552

21.95

16,033

Net  Worth

1,403,981

58.28

887,031

4.36

849,957

1.47

837,620

1.89

822,045

LONG  TERM  STABILITY

 

 

 

 

 

 

 

 

 

Gearing

79.47

1852

4.07

60.24

2.54

-59.16

6.22

-

-

Equity  in  percentage

16.09

55.91

10.32

-68.15

32.40

5.68

30.66

180

10.94

Total  debt  ratio

5.22

-39.93

8.69

315

2.09

-7.52

2.26

-72.24

8.14

Working  capital

2,332,674

178

836,301

5.14

795,407

1.91

780,493

-29.08

1,100,592

 

 

Profit and Loss

 

Operating  Income

32,644,964

21.68

26,828,402

-

-

-

-

-

-

Turnover

32,644,592

21.68

26,827,753

-

-

-

-

-

-

Total  operating  expenses

32,548,526

21.61

26,764,259

-

-

-

-

-

-

Gross  Operating  Margin

-

-

-

-

36,650

11.18

32,965

-10.41

36,797

Operating  Charges

32,548,898

21.61

26,764,909

-

-

-

-

-

-

Employee  costs

-

-

-

-

-

-

-

-

33

Wages  and  salary

-

-

-

-

-

-

-

-

-

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

-

-

-

-

-

-

-

-

33

Other  employee  costs

0

-

0

-

0

-

0

-

0

Director  remuneration

-

-

-

-

-

-

-

-

-

Amortization  and  depreciation

14,691

103

7,210

54.33

4,672

17.47

3,977

0

3,977

Operating  result

96,066

51.30

63,494

121

28,607

9.51

26,122

-12.28

29,778

Total  financial  income

11,415

6714605

0

-

-

-

7

22400

0

Total  financial  expenses

53,461

340

12,142

151

4,828

-22.77

6,252

-21.69

7,983

Results  on  ordinary  operations 

before taxation

54,020

5.20

51,352

115

23,779

19.63

19,877

-8.80

21,795

Extraordinary  Income

-

-

-

-

500

-

-

-

-

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

0

-

0

-100

500

-

0

-

0

Results  for  the  Year  Before  Taxation

54,020

5.20

51,352

111

24,279

22.15

19,877

-8.80

21,795

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

7,720

-54.26

16,876

209

5,448

26.64

4,302

-55.83

9,739

Results  on  ordinary  operations  after  taxation

46,300

34.30

34,476

88.07

18,331

17.70

15,575

29.19

12,056

Net  result

46,300

34.30

34,476

83.07

18,832

20.91

15,575

29.19

12,056

Profit  (Loss)  for  the  Year  to  be  appropiated

46,300

34.30

34,476

83.07

18,832

20.91

15,575

29.19

12,056

Dividends

717,648

-

-

-

-

-

-

-

-

 

 


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

63.68

Day  sales  outstanding

79.44

 

 

Industry  comparison

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment

expectation days

126.38

Industry  average  day 

Sales outstanding

185.49

 

 

INDUSTRY QUARTILE ANALYSIS

 

Payment Expectations

Company  Result

63.68

Lower

120.34

Median

74.63

Upper

45.88

 

Day Sales Outstanding

Company  Result

79.44

Lower

101.92

Median

53.45

Upper

24.12

 

 

Shareholders 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

 

Individual Shareholders

 

SHAREHOLDER NAME

Forename

Bhavesh

Middle  name

-

Surname

Patel

 

 

SHAREHOLDER  DETAILS

 

 

 

Start  date

17/05/2013(estimated)

End  date

-

Percentage  owned

-

 

 

SHAREHOLDER  ADDRESS

 

 

 

Street  name

-

House  number

-

Minor  town

-

Postal  town

-

Post  code

-

Country

India

 

 

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

13/05/2008

 

 

 

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

BHAVESH  JAYSUKHBHAI  PATEL

Position

Principal  Manager

Start  Date

01/01/2010

Street

120 LANGE  HERENTALSESTRAAT  ANTWERPEN

Post  code

2018

Country

Belgium

 

Former Director Details

 

Name

RAJIV  SHASHIKANT  KOTHARI

Position

Principal  Manager

Start  Date

19/05/1997

End  Date

Unknown  date

Street

26 ARENDSNESTLAAN  EDEGEM

Post  code

2650

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.64.82

UK Pound

1

Rs.100.41

Euro

1

Rs.74.50

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

TRU

 

               

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.