ETHICAL COMPLIANCE REPORT

AEGIS LOGISTICS

Sector:

Energy

Industry:

Oil & Gas Refining & Marketing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Distribution of Lpg
compliant
REVENUE RATIO FILTER
2.2%
View Calculations
DEBT RATIO FILTER
20.6%
View Calculations
LIQUIDITY RATIO FILTER
22%
View Calculations

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.

2.2%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{1575657000.00}{72355085000.00} \times 100 = 2.20\%

FORMULA

\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%

Segment	Compliance	Value
Liquified Petroleum Gas	compliant	₹6,046.21
- Machinery for Autogas Dispensing Station	compliant	₹0.45
Service Revenue	compliant	₹992.66
Other Operating Revenue	compliant	₹6.60
other income	compliant	₹32.02
Interest & other	non-compliant	₹157.57

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.

20.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{16632284000.00}{80728600000.00} \times 100 = 20.60\%

FORMULA

\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.

22%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{17746342000.00}{80728600000.00} \times 100 = 22.00\%

FORMULA

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