ETHICAL COMPLIANCE REPORT

ANANT RAJ

Sector:

Real Estate

Industry:

Real Estate - Development

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Construction
compliant
REVENUE RATIO FILTER
2.3%
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DEBT RATIO FILTER
12.9%
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LIQUIDITY RATIO FILTER
6.6%
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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.

2.3%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{357355000.00}{15207372000.00} \times 100 = 2.30\%

FORMULA

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

Segment	Compliance	Value
Sales Revenues and Receipts	compliant	₹1,428.87
Rental and Services Receipts	compliant	₹54.43
Interest Income	non-compliant	₹33.22
investment gain	questionable	₹2.51
other income	compliant	₹1.71

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.

12.9%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{6267441000.00}{48682700000.00} \times 100 = 12.90\%

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.

6.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{3212354000.00}{48682700000.00} \times 100 = 6.60\%

FORMULA

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