ETHICAL COMPLIANCE REPORT

ACCELYA SOLN INDIA

Sector:

Technology

Industry:

Information Technology Services

Overall Compliance

compliant

compliant

Revenue Ratio

The sum of revenue from questionable and non-compliant sources should not exceed 3% of the total revenue. This ensures that the company has tolerable reliance on unethical sources of revenue.

1.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:58835000.005207447000.00×100=1.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{58835000.00}{5207447000.00} \times 100 = 1.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Gain on fair valuation of Investments
compliant
compliant		₹0.45
Sale of Services
compliant
compliant		₹510.79
Dividend from mutual funds
compliant
compliant		₹2.66
Profit on sale of property, plant and equipment, net
compliant
compliant		₹0.16
Foreign exchange gain
compliant
compliant		₹0.34
Interest income on deposit with banks
non-compliant
non-compliant		₹2.23
Capital gain on sale of mutual fund
compliant
compliant		₹0.10
Other Operating Revenue
compliant
compliant		₹0.34
Miscellaneous income
questionable
questionable		₹3.44
Interest on deposit with landlords
non-compliant
non-compliant		₹0.22

Debt Ratio

The interest bearing debt should not exceed 31% of the total assets. This is to ensure that the company is not paying a significant portion of its assets as interest.

0%

CALCULATION

Debt Ratio:0.004114358000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{4114358000.00} \times 100 = 0.00\%

FORMULA

Debt Ratio:Interest Bearing DebtTotal Assets×100  ≤  30%\textbf{Debt Ratio:} \\[12pt] \dfrac{\text{Interest Bearing Debt}}{\text{Total Assets}} \times 100 \; \leq \; 30\%

Liquidity Ratio

The total liquid assets should not exceed 90% of the total assets. This is to ensure that trading this stock does not become similar to trading a currency.

25.8%

CALCULATION

Liquidity Ratio:1060314000.004114358000.00×100=25.80%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1060314000.00}{4114358000.00} \times 100 = 25.80\%

FORMULA

Liquidity Ratio:Total Liquid AssetsTotal Assets×100  ≤  90%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{\text{Total Liquid Assets}}{\text{Total Assets}} \times 100 \; \leq \; 90\%