MIRA INFORM REPORT

 

 

Report No. :

345711

Report Date :

24.10.2015

 

IDENTIFICATION DETAILS

 

Name :

JUST BRANDS B.V.

 

 

Registered Office :

New Yorkstraat 501175rd Lijnden

 

 

Country :

Netherlands

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

25.08.1992

 

 

Com. Reg. No.:

33241012

 

 

Legal Form :

Private company with common structure

 

 

Line of Business :

  • Wholesale of outerwear
  • Financial holding
  • Municipal credit banks and commercial finance companies

 

 

No. of Employee :

60

 

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)

Netherlands

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


 

NETHERLANDS - ECONOMIC OVERVIEW

 

The Netherlands, the sixth-largest economy in the European Union, plays an important role as a European transportation hub, with a persistently high trade surplus, stable industrial relations, and moderate unemployment. Industry focuses on food processing, chemicals, petroleum refining, and electrical machinery. A highly mechanized agricultural sector employs only 2% of the labor force but provides large surpluses for food-processing and underpins the country’s status as the world’s second largest agricultural exporter. The Netherlands is part of the Eurozone, and as such, its monetary policy is controlled by the European Central Bank. The Dutch financial sector is highly concentrated, with four commercial banks possessing over 90% of banking assets. The sector suffered as a result of the global financial crisis and required billions of dollars of government support, but the European Banking Authority completed stringent reviews in 2014 and deemed Dutch banks to be well-capitalized. To address the 2009 and 2010 economic downturns, the government sought to stimulate the domestic economy by accelerating infrastructure programs, offering corporate tax breaks for employers to retain workers, and expanding export credits. The stimulus programs and bank bailouts, however, resulted in a government budget deficit of 5.3% of GDP in 2010 that contrasted sharply with a surplus of 0.7% in 2008. The government of Prime Minister Mark RUTTE has since implemented significant austerity measures to improve public finances and has instituted broad structural reforms in key policy areas, including the labor market, the housing sector, the energy market, and the pension system. As a result, the government budget deficit at the end of 2014 dropped to 1.8% of GDP. Following a protracted recession during which unemployment doubled to 7.4% and household consumption contracted for nearly three consecutive years, the year 2014 saw fragile GDP growth of 0.8 percent and a rise in most economic indicators. Drivers of growth included increased exports and business investments, as well as newly invigorated household consumption.

Source : CIA

 

Summary    

 

Company name             JUST BRANDS B.V.

Operative address         New Yorkstraat 50

                                    1175RD LIJNDEN

                                    Netherlands

 

Status

Active

Legal form

Private company with common structure

Registration number

33241012

VAT-number

801555711

 

 

Year

2013

Mutation

2012

Mutation

2011

Fixed  assets

4.141.000

 

3.985.000

 

2.535.000

 

 

3,91

 

57,20

 

Total  receivables

3.765.000

 

3.867.000

 

4.203.000

 

 

-2,64

 

-7,99

 

Total  equity

5.492.000

 

5.317.000

 

4.827.000

 

 

3,29

 

10,15

 

Short  term  liabilities

16.208.000

 

18.294.000

 

13.636.000

 

 

-11,40

 

34,16

 

Net  result

7.775.000

 

10.090.000

 

11.590.000

 

 

-22,94

 

-12,94

 

Working  capital

1.931.000

 

1.742.000

 

2.373.000

 

 

10,85

 

-26,59

 

Quick  ratio

0,45

-21,05

0,57

-18,57

0,70

 

 

Contact information

 

Company name                         Just Brands B.V.

Trade names                 Just Brands B.V.

Pall Mall Export Clothing Company

PME-Jeans

PME-Casual PME-Clothing

PME-Legend

PME-American Classic Cast Iron

Just Brands Workwear

 

Operative address

New Yorkstraat 50

 

1175RD LIJNDEN

 

Netherlands

Correspondence address

Postbus 21

 

1170AA BADHOEVEDORP

 

Netherlands

 

 

Telephone number

020-4878888

Fax number

0204878878

Email address

info@justbrands.nl

 

 

Registration  

 

Registration number

33241012

Branch number

000017676738

VAT-number

801555711

Status

Active

First registration company register

1992-08-25

Memorandum

1992-08-25

Establishment date

1992-08-25

Legal form

Private company with common structure

Last proposed admendment

2007-12-11

Issued placed capital

EUR 1.134.400

Paid up share capital

EUR 1.134.400

 

 

Activities

 

SBI                   46421: Wholesale of outerwear

                        6420: Financial holding

                        64922: Municipal credit banks and commercial finance companies

 

Exporter           Yes

Importer            Yes

 

 

Goal                             The development, purchase, sales and promotion of clothing, as well as participate in, conduct the management of, and financing other enterprises and companies to provide security for the debts of others.

 

 

Relations

 

Companies on same address   Just Retail B.V.

Registration number: 24323647

 

Commander Holding B.V.

Registration number: 34180557

 

Stichting Administratiekantoor Just Brands

Registration number: 34269206

 

Just Buildings B.V.

Registration number: 34294041

 

Just Franchise B.V.

Registration number: 34385640

 

Liability statements                  Euro-Trading Company B.V.

Handelsweg 53a

1181ZA AMSTELVEEN Netherlands

Registration number: 33123521

Starting date: 1994-07-18

End date: 2009-12-31

 

 

Management

 

Active management                  Commander Holding B.V.

New Yorkstraat 50 1175RD LIJNDEN Netherlands

Registration number: 34180557

Competence: Fully authorized

Function: Manager

Starting date: 2006-11-01

 

J.S.M. van Klooster - Kleinveld Jacqueline Simone Maria

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 1996-10-01

Date of birth: 1966-08-11, Bussum, NL

 

J.T.M. Wiechmann Josepha Theresia Maria

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 1996-10-01

Date of birth: 1960-02-23, Amsterdam, NL

 

R.H.A. Goossens Ronaldus Henricus Antonius

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2000-12-01

Date of birth: 1960-03-12, Haarlem, NL

 

A.P.G. van der Heijden Arjan Pieter Gordon

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2002-06-01

Date of birth: 1967-12-13, Breda, NL

 

 

Employees

 

Year

2015

2014

2013

2012

2011

Total

60

60

150

112

82

 

 

Key figures

                                                                                                         

Year

2013

2012

2011

2010

2009

Quick  ratio

0,45

0,57

0,70

0,77

0,83

Current  ratio

1,12

1,10

1,17

1,19

1,22

Working  capital/  balance  total

0,09

0,07

0,13

0,14

0,17

Equity  /  balance  total

0,25

0,22

0,26

0,26

0,25

Equity  /  Fixed  assets

1,33

1,33

1,90

2,10

3,06

Equity  /  liabilities

0,33

0,28

0,35

0,35

0,33

Balance  total  /  liabilities

1,33

1,28

1,35

1,35

1,33

Working  capital

1.931.000

1.742.000

2.373.000

2.206.799

2.714.644

Equity

5.492.000

5.317.000

4.827.000

4.212.472

4.034.930

Mutation  equity

3,29

10,15

14,59

4,40

0,73

Mutation  short  term  liabilities

-11,40

34,16

14,83

-2,90

70,42

Return  on  total  assets  (ROA)

46,46

55,92

83,10

93,26

89,37

Return  on  equity  (ROE)

188,49

252,64

319,25

356,18

360,27

Gross  profit  margin

14,79

19,41

 

 

 

 

Year

2013

2012

2011

2010

2009

Net  profit  margin

10,73

14,58

 

 

 

Average  collection  ratio

4,47

3,78

 

 

 

Average  payment  ratio

19,24

17,90

 

 

 

Equity  turnover  ratio

13,19

13,02

 

 

 

Total  assets  turnover  ratio

3,25

2,88

 

 

 

Fixed  assets  turnover  ratio

17,49

17,37

 

 

 

Inventory  conversion  ratio

6,72

7,22

 

 

 

Turnover

72.442.000

69.223.000

 

 

 

Gross  margin

31.587.000

31.366.000

30.160.000

28.427.045

26.023.953

Operating  result

10.714.000

13.436.000

15.447.000

14.809.916

14.355.049

Net  result  after  taxes

7.775.000

10.090.000

11.590.000

11.192.542

10.840.037

Cashflow

 

 

12.348.000

 

11.048.534

EBIT

10.714.000

13.436.000

15.447.000

14.809.916

14.355.049

EBITDA

 

 

16.205.000

 

14.563.546

 

Summary                                 The 2013 financial result structure is a postive working captial of 1.931.000 euro, which is in agreement with 9 % of the total assets of the company.

 

The working capital has increased with 10.85 % compared to previous year. The ratio, with respect to the total assets of the company has however, increased.

 

The improvement between 2012 and 2013 has mainly been caused by an increase of the current assets.

 

The current ratio of the company in 2013 was 1.12. When the current ratio is below 1.5, the company may have problems meeting its short-term obligations.

 

The quick ratio in 2013 of the company was 0.45. A company with a Quick Ratio of less than 1 cannot currently pay back its current liabilities.

 

The 2012 financial result structure is a postive working captial of 1.742.000 euro, which is in agreement with 7 % of the total assets of the company.

 

The working capital has diminished with -26.59 % compared to previous year. The ratio, with respect to the total assets of the company has however, declined.

 

The deterioration between 2011 and 2012 has mainly been caused by an increase of the current liabilities.

 

The current ratio of the company in 2012 was 1.1. When the current ratio is below 1.5, the company may have problems meeting its short-term obligations.

 

The quick ratio in 2012 of the company was 0.57. A company with a Quick Ratio of less than 1 cannot currently pay back its current liabilities.

 

 

Financial statement

 

Last annual account

2013

Remark annual account

There is no financial data published

Type of annual account

Consolidated

Annual account

Just Brands B.V.

                                      New Yorkstraat 50 1175RD LIJNDEN Netherlands

                                      Registration number: 33241012

 

 

Balance

 

Year

2013

2012

2011

2010

2009

End  date

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

Intangible  fixed  assets

48.000

100.000

152.000

204.665

 

Tangible  fixed  assets

4.093.000

3.885.000

2.383.000

1.801.008

1.097.554

Financial  fixed  assets

 

 

 

 

222.732

Fixed  assets

4.141.000

3.985.000

2.535.000

2.005.673

1.320.286

Total  stock

10.774.000

9.593.000

6.530.000

4.971.910

4.776.093

Accounts  receivable

1.982.000

2.573.000

 

 

 

Other  receivables

1.783.000

1.294.000

 

 

 

Total  receivables

3.765.000

3.867.000

4.203.000

4.653.210

4.413.201

Liquid  funds

3.600.000

6.576.000

5.276.000

4.456.736

5.755.162

Current  assets

18.139.000

20.036.000

16.009.000

14.081.856

14.944.456

Total  assets

22.280.000

24.021.000

18.544.000

16.087.529

16.264.742

Issued  capital

 

 

 

 

1.134.440

Other  reserves

 

 

 

 

2.900.490

Total  reserves

 

 

 

 

2.900.490

Total  equity

5.492.000

5.317.000

4.827.000

4.212.472

4.034.930

Provisions

580.000

410.000

81.000

 

 

Short  term  liabilities

16.208.000

18.294.000

13.636.000

11.875.057

12.229.812

Total  short  and  long  term  liabilities

16.788.000

18.704.000

13.717.000

11.875.057

12.229.812

Total  liabilities

22.280.000

24.021.000

18.544.000

16.087.529

16.264.742

 

Summary         The total assets of the company decreased with -7.25 % between 2012 and 2013.

 

Despite the total assets decrease, non current assets grew with 3.91 %. The asset reduction is in contrast with the equity growth of 3.29 %. Due to this the total debt decreased with -10.24 %.

 

In 2013 the assets of the company were 18.59 % composed of fixed assets and 81.41 % by current assets. The assets are being financed by an equity of 24.65 %, and total debt of 75.35 %.

 

The total assets of the company increased with 29.54 % between 2011 and 2012. The total asset increase is retrievable in the fixed asset growth of 57.2 %. The asset growth has mainly been financed by a debt increase of 36.36 %. The Net Worth, however, grew with 10.15 %.

 

In 2012 the assets of the company were 16.59 % composed of fixed assets and 83.41 % by current assets. The assets are being financed by an equity of 22.13 %, and total debt of 77.87 %.

 

 

Profit and loss

 

Year

2013

2012

2011

2010

2009

Revenues

72.442.000

69.223.000

 

 

 

Net  turnover

72.442.000

69.223.000

 

 

 

Gross  margin

31.587.000

31.366.000

30.160.000

28.427.045

26.023.953

Wages  and  salaries

8.270.000

6.944.000

5.754.000

 

7.768.248

Amorization  and  depreciation

 

 

758.000

 

208.497

Sales

40.855.000

37.857.000

 

13.617.129

 

other  operating  costs

12.603.000

10.986.000

8.201.000

 

3.692.159

Operating  expenses

61.728.000

55.787.000

14.713.000

13.617.129

11.668.904

Operating  result

10.714.000

13.436.000

15.447.000

14.809.916

14.355.049

Financial  income

15.000

 

21.000

196.069

181.463

Financial  expenses

377.000

 

58.000

2.109

 

Financial  result

-362.000

-3.000

-37.000

193.960

181.463

Result  on  ordinary  operations  before  taxes

10.352.000

13.433.000

15.410.000

15.003.876

14.536.512

Taxation  on  the  result  of  ordinary  activities

2.577.000

3.343.000

3.820.000

3.811.334

3.696.475

Result  of  ordinary  activities  after  taxes

7.775.000

10.090.000

11.590.000

11.192.542

10.840.037

Net  result

7.775.000

10.090.000

11.590.000

11.192.542

10.840.037

 

 

Summary                      The turnover of the company grew with 4.65 % between 2012 and 2013.

 

The gross profit of the company has remained the same between 2012 and 2013. The operating result of the company declined with -20.26 % between 2012 and 2013. This evolution implies an decrease of the company's economic profitability. The result of these changes is a reduction of the company's Economic Profitability of -16.92 % of the analysed period, being equal to 46.46 in the year 2013.

 

Despite the decline the assets turnover increased by 12.85 % reaching 3.25. The Net Result of the company decreased by -22.94 % between 2012 and 2013. The company's Financial Profitability has been negatively affected by the financial activities in comparison to the EBITs behaviour. The result of these variations is a profitability reduction of -25.39 % of the analysed period, being 188.49 in the year 2013.

 

The company's financial profitability has been positively affected by its financial structure.

 

The gross profit of the company grew with 4 % between 2011 and 2012. The operating result of the company declined with -13.02 % between 2011 and 2012. This evolution implies an decrease of the company's economic profitability. The result of these changes is a reduction of the company's Economic Profitability of -32.71 % of the analysed period, being equal to 55.92 in the year 2012.

 

The Net Result of the company decreased by -12.94 % between 2011 and 2012. The company's Financial Profitability has been positively affected by the financial activities in comparison to the EBITs behaviour. The result of these variations is a profitability increase of -20.86 % of the analysed period, being 252.64 in the year 2012.

 

The company's financial profitability has been positively affected by its financial structure.

 

 

Analysis

 

Branch (SBI)

Wholesale trade (no motor vehicles and motorcycles) (SBI code 46)

Region

Groot Amsterdam

Summary

In the Netherlands 109662 of the companies are registered with the SBI code 46

 

In the region Groot Amsterdam 10512 of the companies are registered with the SBI code 46 In the Netherlands 2387 of the bankrupcties are published within this sector In the region Groot Amsterdam 209 of the bankruptcies are published within this sector The risk of this specific sector in the Netherlands is normal

 

The risk of this specific sector in the region Groot Amsterdam is normal

 

 

Publications

 

Deposits                       08-01-2015: De jaarrekening over 2013 is gepubliceerd.

04-02-2014: De jaarrekening over 2012 is gepubliceerd.

05-02-2013: De jaarrekening over 2011 is gepubliceerd.

10-12-2011: De jaarrekening over 2010 is gepubliceerd.

09-11-2010: De jaarrekening over 2009 is gepubliceerd.

 

 

Company structure

 

Relations

3

 

 

Company

Registration

 

number

Just  Brands  B.V.  (LIJNDEN)

33241012

|  -  -  Just  Retail  B.V.  (LIJNDEN)

24323647

|  -  -  Just  Franchise  B.V.  (LIJNDEN)

34385640

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.88

UK Pound

1

Rs.99.89

Euro

1

Rs.72.06

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

Report Prepared by :

SDA

 

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.