ETHICAL COMPLIANCE REPORT

AGRO TECH FOODS

Sector:

Consumer Defensive

Industry:

Packaged Foods

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.

0%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2180000.008499250000.00×100=0.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2180000.00}{8499250000.00} \times 100 = 0.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of Edible Oil & Food Products
compliant
compliant		₹847.97
Other Operating Revenue
compliant
compliant		₹1.74
Other Income
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.

6.5%

CALCULATION

Debt Ratio:420000000.006430000000.00×100=6.50%\textbf{Debt Ratio:} \\[12pt] \dfrac{420000000.00}{6430000000.00} \times 100 = 6.50\%

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.

2.2%

CALCULATION

Liquidity Ratio:141200000.006430000000.00×100=2.20%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{141200000.00}{6430000000.00} \times 100 = 2.20\%

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\%