ETHICAL COMPLIANCE REPORT

AHLUWALIA CONT IND

Sector:

Industrials

Industry:

Engineering & Construction

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.

0.8%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:302137000.0038919401000.00×100=0.80%\textbf{Revenue Ratio:} \\[12pt] \dfrac{302137000.00}{38919401000.00} \times 100 = 0.80\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Construction Contract Revenue
compliant
compliant		₹3,831.05
Other Operating Income
compliant
compliant		₹24.25
Other Income
compliant
compliant		₹6.43
Interest Income
non-compliant
non-compliant		₹30.21

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.

1.4%

CALCULATION

Debt Ratio:449663000.0031946015000.00×100=1.40%\textbf{Debt Ratio:} \\[12pt] \dfrac{449663000.00}{31946015000.00} \times 100 = 1.40\%

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.

24.4%

CALCULATION

Liquidity Ratio:7803351000.0031946015000.00×100=24.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{7803351000.00}{31946015000.00} \times 100 = 24.40\%

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\%