ETHICAL COMPLIANCE REPORT

AMBUJA CEMENTS

AMBUJA CEMENTS Logo

Sector:

Basic Materials

Industry:

Building Materials

Overall Compliance

questionable

questionable

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.

3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:10362400000.00343260400000.00×100=3.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{10362400000.00}{343260400000.00} \times 100 = 3.00\%

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 Traded Products
compliant
compliant		₹1,911.84
Income From Services Rendered
compliant
compliant		₹34.41
Provisions No Longer Required Written Back
compliant
compliant		₹73.74
Sale of Scrap
compliant
compliant		₹93.65
Incentives and Subsidies
compliant
compliant		₹351.71
sale of Property & other
compliant
compliant		₹130.16
Miscellaneous Income (includes Insurance Claims and Others)
compliant
compliant		₹110.75
Sale of Manufactured Products [cement]
compliant
compliant		₹30,583.54
interest & dividend
non-compliant
non-compliant		₹1,036.24

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.

0.1%

CALCULATION

Debt Ratio:367800000.00652978100000.00×100=0.10%\textbf{Debt Ratio:} \\[12pt] \dfrac{367800000.00}{652978100000.00} \times 100 = 0.10\%

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.

17%

CALCULATION

Liquidity Ratio:110688700000.00652978100000.00×100=17.00%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{110688700000.00}{652978100000.00} \times 100 = 17.00\%

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\%