ETHICAL COMPLIANCE REPORT

AMBER ENTERPRISES (I)

Sector:

Consumer Cyclical

Industry:

Furnishings, Fixtures & Appliances

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Air Conditioner
compliant
REVENUE RATIO FILTER
0.7%
View Calculations
DEBT RATIO FILTER
21.7%
View Calculations
LIQUIDITY RATIO FILTER
10.5%
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.

0.7%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{331457000.00}{45616351000.00} \times 100 = 0.70\%

FORMULA

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

Segment	Compliance	Value
Sale of Air Conditionar	compliant	₹4,383.26
Scrap sales	compliant	₹47.10
Government grant income	compliant	₹30.03
other	compliant	₹0.20
job work charge	compliant	₹44.07
Interest & other	non-compliant	₹33.15
other income	compliant	₹23.82

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.

21.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{14332231000.00}{65931975999.00} \times 100 = 21.70\%

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.

10.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{6912901000.00}{65931975999.00} \times 100 = 10.50\%

FORMULA

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