ETHICAL COMPLIANCE REPORT

BASF INDIA

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

compliant

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.

0.3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:478900000.00138432600000.00×100=0.30%\textbf{Revenue Ratio:} \\[12pt] \dfrac{478900000.00}{138432600000.00} \times 100 = 0.30\%

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 Services
compliant
compliant		₹118.93
Chemicals & other
compliant
compliant		₹13,632.34
Other Operating Revenues
compliant
compliant		₹16.21
Interest Income
non-compliant
non-compliant		₹47.89
other income
compliant
compliant		₹27.89

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%

CALCULATION

Debt Ratio:0.0072329600000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{72329600000.00} \times 100 = 0.00\%

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.

8.6%

CALCULATION

Liquidity Ratio:6242900000.0072329600000.00×100=8.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{6242900000.00}{72329600000.00} \times 100 = 8.60\%

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\%