ETHICAL COMPLIANCE REPORT

BAYER CROPSCIENCE

Sector:

Basic Materials

Industry:

Agricultural Inputs

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Agrochemicals
compliant
REVENUE RATIO FILTER
0.9%
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DEBT RATIO FILTER
0%
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LIQUIDITY RATIO FILTER
25.3%
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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.

0.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{484000000.00}{51842000000.00} \times 100 = 0.90\%

FORMULA

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

Segment	Compliance	Value
Sale of Goods	compliant	₹4,892.10
Scrap Sales	compliant	₹11.30
Royalty Income	compliant	₹1.60
Tolling Income	compliant	₹1.00
Recoveries from Group Companies and Third Parties	compliant	₹197.20
Other Non-Operating Income	compliant	₹17.80
Interest Income	non-compliant	₹48.40
Other Gains	compliant	₹14.80

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{45971000000.00} \times 100 = 0.00\%

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.

25.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{11640000000.00}{45971000000.00} \times 100 = 25.30\%

FORMULA

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