ETHICAL COMPLIANCE REPORT

AEGIS LOGISTICS.

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
Logistics
compliant
REVENUE RATIO FILTER
4%
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DEBT RATIO FILTER
6.2%
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LIQUIDITY RATIO FILTER
19.8%
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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.

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{960100000.00}{23900200000.00} \times 100 = 4.00\%

FORMULA

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

Segment	Compliance	Value
Other Operating Revenue	compliant	₹2,294.01
Sales of Service	non-compliant	₹96.01

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.

6.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{7418800000.00}{120502100000.00} \times 100 = 6.20\%

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.

19.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{23891300000.00}{120502100000.00} \times 100 = 19.80\%

FORMULA

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