ETHICAL COMPLIANCE REPORT

BALRAMPUR CHINI MILLS

Sector:

Consumer Defensive

Industry:

Confectioners

Overall Compliance

non-compliant

non-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.

76.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:132467123000.00173037004998.00×100=76.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{132467123000.00}{173037004998.00} \times 100 = 76.60\%

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 Goods - Co-generated Power
compliant
compliant		₹161.67
Sale of Goods - Bagasse
compliant
compliant		₹117.68
Sale of Goods - Others
compliant
compliant		₹39.61
Other Non-operating Income
compliant
compliant		₹58.01
Interest Income
non-compliant
non-compliant		₹2.14
Gain on Sale of Investments in Mutual Funds
questionable
questionable		₹11,627.57
other income
compliant
compliant		₹61.52
Sale of Goods - Sugar
compliant
compliant		₹3,599.77
Sale of Goods - Industrial Alcohol
questionable
questionable		₹1,617.01
scrap sales
compliant
compliant		₹18.74

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.

33%

CALCULATION

Debt Ratio:20082530000.0060859575000.00×100=33.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{20082530000.00}{60859575000.00} \times 100 = 33.00\%

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.

0%

CALCULATION

Liquidity Ratio:29630000.0060859575000.00×100=0.00%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{29630000.00}{60859575000.00} \times 100 = 0.00\%

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\%