ETHICAL COMPLIANCE REPORT

ALEMBIC

Sector:

Real Estate

Industry:

Real Estate - Development

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Pharmaceuticals
compliant
REVENUE RATIO FILTER
24.3%
View Calculations
DEBT RATIO FILTER
0.4%
View Calculations
LIQUIDITY RATIO FILTER
0.1%
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.

24.3%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{514930000.00}{2122581000.00} \times 100 = 24.30\%

FORMULA

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

Segment	Compliance	Value
Pharmaceuticals	compliant	₹10.82
Real Estate Development	compliant	₹84.36
Export Incentives	compliant	₹0.07
Sale of services	compliant	₹51.94
Other Operating Revenue	compliant	₹10.29
Interest income	non-compliant	₹2.04
Net Gain on Sale of Investments	questionable	₹49.46
Other Income	compliant	₹3.28

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.

0.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{91490000.00}{23287730000.00} \times 100 = 0.40\%

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.

0.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{24659000.00}{23287730000.00} \times 100 = 0.10\%

FORMULA

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