ETHICAL COMPLIANCE REPORT

ADIT BIRL SUN LIF AMC

Sector:

Financial Services

Industry:

Asset Management

Overall Compliance

non-compliant

non-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.

17.2%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2824000000.0016405600000.00×100=17.20%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2824000000.00}{16405600000.00} \times 100 = 17.20\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Miscellaneous Income
compliant
compliant		₹0.63
Rental Income
compliant
compliant		₹2.53
Gain on Investments
questionable
questionable		₹259.13
Interest Income
non-compliant
non-compliant		₹20.54
Rent Concession
compliant
compliant		₹1.78
Profit on Sale of Fixed Assets (net)
compliant
compliant		₹0.04
Dividend Income
questionable
questionable		₹2.73
Asset Management and Advisory Fees
compliant
compliant		₹1,286.60
Management Fees From Portfolio Management and Other Services
compliant
compliant		₹66.58

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.

2.3%

CALCULATION

Debt Ratio:790900000.0035018500000.00×100=2.30%\textbf{Debt Ratio:} \\[12pt] \dfrac{790900000.00}{35018500000.00} \times 100 = 2.30\%

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.

2.4%

CALCULATION

Liquidity Ratio:848200000.0035018500000.00×100=2.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{848200000.00}{35018500000.00} \times 100 = 2.40\%

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\%