ETHICAL COMPLIANCE REPORT

BANNARI AMMAN SUGARS

BANNARI AMMAN SUGARS Logo

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.

10.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2393815000.0022086279000.00×100=10.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2393815000.00}{22086279000.00} \times 100 = 10.70\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Bagasse
compliant
compliant		₹2.18
Granite Products
compliant
compliant		₹0.14
Molasses
compliant
compliant		₹73.38
Pressmud
compliant
compliant		₹0.11
Power
compliant
compliant		₹219.23
Fertilizers
compliant
compliant		₹22.41
Traded Goods Grantie Products
compliant
compliant		₹3.08
Pesticides
compliant
compliant		₹2.45
Sale of Service
compliant
compliant		₹2.95
Sugar
compliant
compliant		₹1,635.71
Interest Income
non-compliant
non-compliant		₹1.41
Alcohol
non-compliant
non-compliant		₹237.91
Other Operating Revenue
compliant
compliant		₹2.39
Dividend Income
questionable
questionable		₹0.06
Other Income
compliant
compliant		₹5.23

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.

19.9%

CALCULATION

Debt Ratio:4855793000.0024349554000.00×100=19.90%\textbf{Debt Ratio:} \\[12pt] \dfrac{4855793000.00}{24349554000.00} \times 100 = 19.90\%

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.

0.3%

CALCULATION

Liquidity Ratio:69693000.0024349554000.00×100=0.30%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{69693000.00}{24349554000.00} \times 100 = 0.30\%

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\%